Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 20 of 20
Full-Text Articles in Business
Detecting Dirty Data Using Sql: Rigorous House Insurance Case, Daniel Street, James G. Lawson
Detecting Dirty Data Using Sql: Rigorous House Insurance Case, Daniel Street, James G. Lawson
Faculty Journal Articles
Proficiency with data analytics is an increasingly important skill within in the accounting profession. However, successful data analysis requires clean source data (i.e., source data without errors) in order to draw reliable conclusions. Although users often assume clean source data, this assumption is frequently incorrect. Therefore, identifying and remediating “dirty data” is a prerequisite to effective data analysis. You, an accountant working at a firm that specializes in data analytics, have been hired by Rigorous House Insurance to analyze the company’s claim insurance data. In addition to investigating specific issues mentioned by the company’s controller, you are tasked with identifying …
Developing Institutional Skills For Addressing Big Data: Experiences In Implementation Of Aacsb Standard 5, Sumantra Sarkar, Joy Gray, Scott R. Boss, Emmet Daly
Developing Institutional Skills For Addressing Big Data: Experiences In Implementation Of Aacsb Standard 5, Sumantra Sarkar, Joy Gray, Scott R. Boss, Emmet Daly
Accountancy Faculty Publications
The explosion of data coupled with firms’ desire to utilize it is driving rapid changes in the desired skillset for accounting and assurance professionals. Educational institutions are considering how to catch up to these requirements, while accreditors are also modifying standards to reflect changes in desired skillsets. We present evidence from two institutions’ efforts to update their courses to address contemporary skill requirements, accompanied by discussion from a Big 4 professional. We find that despite significant differences between the two institutions and their approaches, similar challenges were encountered, and similar feedback was obtained from students. We conclude with a proposal …
Story Writing In The Accounting Classroom, Michelle Freeman, Mark Friedman
Story Writing In The Accounting Classroom, Michelle Freeman, Mark Friedman
ETSU Faculty Works
A story is an established method of communicating fact, fiction, parable, and myth from cultural generation to generation. Is it possible to actively engage accounting students with content when the student becomes the storywriter? Can story writing by the student be an effective teaching tool, and should accounting professors consider its use in their classrooms? This archival research seeks to review the literature regarding the value of story writing as a pedagogical tool across academic disciplines in higher education, synthesize the findings of existing research and describe the uses, benefits and difficulties with using story writing in various accountancy classes …
Storytelling In The Accounting Classroom, Michelle Freeman, Gary Burkette
Storytelling In The Accounting Classroom, Michelle Freeman, Gary Burkette
ETSU Faculty Works
Under what conditions and in what situations is the telling of personal history and other stories an effective teaching tool?
Storytelling has been used by many of the greatest teachers throughout history. Plato, Jesus and Gandi, used stories, parables and personal histories to educate students (Zabel 1991). In fact, storytelling has been referred to as the foundation of the teaching profession (Abrahamson 1998). In recent years, the use of storytelling has received attention from academic researchers and has been studied in several academic disciplines. It has been suggested that the use of storytelling in higher education settings increases student performance …
The Cpa Exam Is Changing: Are The Professors Ready?, Michelle S. Freeman
The Cpa Exam Is Changing: Are The Professors Ready?, Michelle S. Freeman
ETSU Faculty Works
Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills. The study begins by explaining changes to the CPA exam. …
Using A Mobile Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong
Using A Mobile Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong
Research Collection School Of Accountancy
This paper describes the first mobile-gaming app for learning accounting, Accounting Challenge (ACE). As at June 30th 2016, ACE was downloaded 21,800 times, spanning 90 countries and has won three international teaching awards. The app was motivated by the aim to empower students to learn accounting in a fun way, outside the classroom. ACE combines mobile learning and game-based learning to generate interest and motivation for the digital-native students and is freely available in iPhone/iPad and Android version. Based on a voluntary students’ survey, majority rated ACE favorably, indicating that they were satisfied with the app. ACE was presented at …
Changing The Course: Applying Sarbanes-Oxley To The Classroom, Maureen Francis Mascha, Michael D. Akers
Changing The Course: Applying Sarbanes-Oxley To The Classroom, Maureen Francis Mascha, Michael D. Akers
Accounting Faculty Research and Publications
No abstract provided.
Undergraduate Preparation And Dissertation Methodologies Of Accounting Phds Over The Past 40 Years, Marvin L. Bouillon, Sue Ravenscroft
Undergraduate Preparation And Dissertation Methodologies Of Accounting Phds Over The Past 40 Years, Marvin L. Bouillon, Sue Ravenscroft
All Faculty Scholarship for the College of Business
There is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980' s and early 1990' s to just over I 00 per year in recent years. Currently, we expect approximately 400 to 500 new accounting faculty positions to open up annually over the next to five to ten years. We believe that there has been a narrowing of the number of PhD candidates coming from fields other than accounting and other business related fields. If this …
Preparing Accountants For Today’S Global Business Environment: The Role Of Emotional Intelligence In Accounting Education, G. E. Jones, A. Abraham
Preparing Accountants For Today’S Global Business Environment: The Role Of Emotional Intelligence In Accounting Education, G. E. Jones, A. Abraham
Faculty of Commerce - Papers (Archive)
The tasks and skills that are required of accounting practitioners in today’s global business environment have changed significantly since the early 1990s. Accounting practitioners are no longer merely required to undertake the tasks necessary for information provision, such as bookkeeping, data analysis and tax preparation. Instead, their roles are now extended to encompass information facilitation, thus repositioning them as knowledge professionals rather than accounting technicians. This includes a greater emphasis on the components of emotional intelligence. However, accounting students are generally not aware of this expanded role. Thus students who are attracted into accounting courses may not possess the appropriate …
The Impact Of Group Formation In A Cooperative Learning Environment, Joyce Van Der Van Der Laan Smith, Roxanne M. Spindle
The Impact Of Group Formation In A Cooperative Learning Environment, Joyce Van Der Van Der Laan Smith, Roxanne M. Spindle
Accounting Faculty Publications
Research indicates that cooperative learning (CL) has the potential to increase accounting student satisfaction without impairing the learning of technical material (Lancaster, K., & Strand, C. (2001). Using the team-learning model in a managerial accounting class: An experiment in cooperative learning. Issues in Accounting Education, 16(4), 549–567). This study investigates whether instruc- tor-formed heterogeneous groups produce a more effective CL environment than student self- selected groups by measuring individual academic performance and perceptions. Results indicate the presence of a treatment interaction, implying that the best group composition may not be the same for all students. In some circumstances, higher ability …
A Social Account Of Accounting Student Experience And Its Implications For Social Justice, K. Rudkin, A. De Zoysa
A Social Account Of Accounting Student Experience And Its Implications For Social Justice, K. Rudkin, A. De Zoysa
Faculty of Business - Accounting & Finance Working Papers
This paper responds to concern over the financial circumstances of tertiary students in Australia. A pilot study is undertaken of second year accounting students at an Australian regional university. Survey data and reflexive written comments combine to give a social report of student circumstances, contributing to the sparse accounting literature of social reports. It is concluded that many students are exploited in their employment, being paid below minimum wage rates, while many work two or more jobs to support their studies. The paper calls for a rethink on the societal view of education as a private good, and argues that …
Implications For Accounting Educators Of Student Socio-Economic Circumstances, A. De Zoysa, K. Rudkin
Implications For Accounting Educators Of Student Socio-Economic Circumstances, A. De Zoysa, K. Rudkin
Faculty of Business - Accounting & Finance Working Papers
This study investigates the relationship between students’ socio-economic circumstances and students’ academic performance in an undergraduate accounting degree at a regional Australian university. The employment patterns and course participation preferences of accounting students are documented to understand actions needed to better attract future quality accounting students. The pilot study encompassed a survey of one hundred third year accounting students. It found no direct significant relationship between students’ paid work and their academic performance. Significantly the study revealed a positive relationship between student shift work and academic performance. Other findings were that students displayed a preference for online materials as opposed …
Colonialism Of Accounting Education In Developing Countries: The Experiences Of Singapore And Sri Lanka, H. Wijewardena, S. Yapa
Colonialism Of Accounting Education In Developing Countries: The Experiences Of Singapore And Sri Lanka, H. Wijewardena, S. Yapa
Faculty of Business - Accounting & Finance Working Papers
This paper provides a comparative analysis of the nature of accounting education in Singapore and Sri Lanka. Both these countries were British colonies for nearly one hundred and fifty years and inherited their accounting education from the British. Consequently, even after nearly fifty years of independence, Sri Lanka is still following the colonial system for producing its accountants. Singapore, however, has successfully moved away from it within four years of independence. More importantly, the paper indicates that if a developing country continues to depend so heavily on foreign accounting bodies or produces accountants locally through education programmes based on the …
Undergraduate Accounting Curriculum: The Unique Case Of Iran, H. Wijewardena, J. Roudaki
Undergraduate Accounting Curriculum: The Unique Case Of Iran, H. Wijewardena, J. Roudaki
Faculty of Business - Accounting & Finance Working Papers
After the Islamic Revolution of 1979, the entire education system in Iran was drastically changed to make it more relevant to the Islamic principles. Accordingly, a single undergraduate accounting curriculum designed by the government was imposed on all universities in Iran in 1982. Since then, undergraduate accounting programmes of all universities have been conducted on the basis of this common curriculum. However, there has been criticism that several features of this curriculum are not appropriate in terms ofeducational objectives and economic conditions of the country. This study examined the nature and content of the above curriculum with the purpose of …
Accounting Education In Australia And Japan: A Comparative Examination, H. Wijewardena, S. Cooray
Accounting Education In Australia And Japan: A Comparative Examination, H. Wijewardena, S. Cooray
Faculty of Business - Accounting & Finance Working Papers
In recent years there has been a great concern among governments, professional bodies and educators for changes in accounting education. It seems useful for planners of such changes to consider the methods of training accountants in different countries as one country can learn from the experiences of another. In the existing literature, however, there is a dearth of comparative studies on this area of education in different countries. This paper presents an analysis of accounting education in Australia and Japan highlighting the major differences in the two countries. The analysis reveals that accounting education in Australia places emphasis on financial …
Software Development In Accounting Education: Maximising Student And Academic Productivity Through Digital Technology, K. Cooper, V. Coomb
Software Development In Accounting Education: Maximising Student And Academic Productivity Through Digital Technology, K. Cooper, V. Coomb
Faculty of Business - Accounting & Finance Working Papers
Increasingly sophisticated digital technology has provided a means to improve the quality of accounting graduates and the potential to reduce the amount of time required to assess student achievement. This paper outlines the approach adopted in the Department of Accountancy at the University of Wollongong to adapt digital technology to accounting education with the twin goals of producing high quality graduates equipped to participate in a rapidly changing technological environment and reduce the amount of marking time required by academic staff.
A Survey Of Edp Audit Content And Audit Software Package Application In Undergraduate Auditing Subjects Offered At Australian Universities, R. P. Shannon, B. Mccartney
A Survey Of Edp Audit Content And Audit Software Package Application In Undergraduate Auditing Subjects Offered At Australian Universities, R. P. Shannon, B. Mccartney
Faculty of Business - Accounting & Finance Working Papers
This paper examines EDP audit content and audit software package application in undergraduate auditing subjects offered at Australian universities. Empirical evidence is presented of some institutional failure to: 1. meet the EDP knowledge requirements to be an auditor in the 1990s; 2. include practical application experience of available audit software packages; 3. develop more realistic Australian EDP auditing practice cases. The EDP topics which appear to be underemphasised are identified. Methods to increase student exposure to the capabilities of, and hands on use of, available audit software packages are described. The development of Australian EDP auditing practice cases for use …
Software Development In Accounting Education, V. Coomb, K. Cooper
Software Development In Accounting Education, V. Coomb, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
The Accountancy profession, like many other disciplines, is being influenced by rapid developments in computer hardware and software. It is, therefore, essential that accountancy students become proficient in the adaptation of information technology techniques to accounting specific applications. To achieve this Computer Aided Learning software has been developed to supplement the traditional teaching approaches of lectures, tutorials and textbooks. The programs are developed to familiarise students with the use of computers and at the same time encourage their enthusiasm to learn by using menu driven programs incorporating graphics, sound, animation and windowing. Special software has also been developed to provide …
A Comparative Study Of Accounting Information Systems Courses In Australia And The United States, V. Wan, F. Choo
A Comparative Study Of Accounting Information Systems Courses In Australia And The United States, V. Wan, F. Choo
Faculty of Business - Accounting & Finance Working Papers
The design of an information system, particularly that of computer-based information systems has an important role in accounting. The importance has been recently highlighted in a report by the Australian Society of Accountants' taskforce (1984), which asserts that "since accountants will be developing their own information systems, fundamental skills in systems analysis and design will become essential for all accountants". Most tertiary educational institutions are increasingly aware of the importance of Accounting Information Systems (AIS) as an academic subject, and do incorporate AIS in the undergraduate accounting curriculum1. This practice is consistent with the views of most writers specialising in …
Australian Accounting Practitioners' Perceptions Of Undergraduate Curricula And Academics, F. A. Gul, J. Y. Wong
Australian Accounting Practitioners' Perceptions Of Undergraduate Curricula And Academics, F. A. Gul, J. Y. Wong
Faculty of Business - Accounting & Finance Working Papers
The purpose of this study was to compare the actual level of content of 125 topics taught in the Australian accounting curricuIa with the level expected or desired by practitioners. In addition, this study also evaluated practitioners' perceptions of accounting academics. Results showed that there was little divergence between practitioner expectations of the content levels of the topics and the actual content levels taught. The results also showed that, in general, practitioners have a favourable view of academics in that they were viewed as honest, competent, up-to-date and their research as being useful. On the other hand, practitioners felt that …