Business Commons^™

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 …

Accounting Implications Derived From Consumer Big Data, Benjamin E. Boehrns

Honors Thesis

Consumer big data is changing the traditional framework of business by providing an unprecedented amount of information regarding consumer behaviors. Technological advances of the twenty-first century have enabled businesses to collect these behaviors within automated processes. The ease of data creation has led to companies creating, storing, and analyzing voluminous subsets of data in order to achieve a higher degree of competitive advantage. These datasets not only derive value from the physical information technology systems that provides the storage and the ability of analysis, but also contains an intrinsic value that is rarely captured within traditional accounting methods. The unique …

Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus

Undergraduate Honors Theses

Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the market. However, the traditional accounting curriculum does not focus …

Forensic Accounting At Bgsu: A Proposal, Allison Mishka

Honors Projects

Forensic accounting is a field utilizing accounting and investigative knowledge to detect and examine financial fraud. There is growing demand for professionals in the field. Currently Bowling Green State University (BGSU) does not offer a forensic accounting course. To determine if introducing a forensic accounting to BGSU is appropriate at this time, I have researched other accounting programs and forensic accounting courses. I have also conducted surveys of Schmidthorst College of Business students and faculty as well as forensic accounting professionals to determine if implementing a forensic accounting course would be beneficial to the university and to students. Based on …

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

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 …

Writing - The Development Of A Necessary Professional Skill, Keith Howson, Lisa Barnes, Warrick R. Long

Keith Howson

1. Purpose. This paper sets out to further evaluate the ability of university level students to write and to suggest some strategies to address this area.
2. Design/methodology/approach. An online questionnaire was circulated to 808 accounting academics in Australian universities of which 162 useable responses were received. These responses were followed up with semi-structured interviews of a smaller group of eight academics from five different universities to further explore key issues raised in the questionnaire.
3. Findings. Accounting academics believe that students are not prepared to study accounting at university level with deficiencies in several areas, where writing and communication …

Writing - The Development Of A Necessary Professional Skill, Keith Howson, Lisa Barnes, Warrick R. Long

Warrick Long

1. Purpose. This paper sets out to further evaluate the ability of university level students to write and to suggest some strategies to address this area.
2. Design/methodology/approach. An online questionnaire was circulated to 808 accounting academics in Australian universities of which 162 useable responses were received. These responses were followed up with semi-structured interviews of a smaller group of eight academics from five different universities to further explore key issues raised in the questionnaire.
3. Findings. Accounting academics believe that students are not prepared to study accounting at university level with deficiencies in several areas, where writing and communication …

Incorporating Financial Literacy Into The Accounting Curriculum, K C. Rakow

School of Business: Faculty Publications and Other Works

Financial literacy education, or the lack thereof, has received much attention in recent years. Over the past two decades, we have witnessed the dot com bubble, corporate scandals that stirred the market, and a large recession. Because many individuals turn to accountants for financial advice, it is now more important than ever for professionals to possess a strong foundation in basic financial literacy to better serve their clients. While the responsibility of financial literacy education does not lie with one institution or one individual, multiple efforts have been put in place to provide financial literacy education to the public. The …

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 …

Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin

Accounting Undergraduate Honors Theses

Since the publication of a special report by the American Accounting Association’s (AAA) Committee on the Future Structure, Content, and Scope of Accounting education in 1986, professionals and educators alike have been calling for a change to the accounting curriculum to better prepare the accounting graduate for the professional world. There is a stark division on which skill areas should be improved. That special report predicted “an accounting profession that will provide information for economic and social decisions, using sophisticated measurement and communication technologies applied to a substantially enlarged scope of phenomena” (AAA, 1986). AAA (1986) commented on how the …

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

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 …

The Certified Management Accountant Program, Kathleen M. Trenski

Selected Honors Theses

No abstract provided.

Exploring Culture-Specific Learning Styles In Accounting Education, Seth E. Sikkema, Joshua Sauerwein

Faculty Publications - College of Business

Purpose – The purpose of this paper is to review whether culture affects accounting students’ learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on culture-specific learning differences. The literature gap is particularly acute with respect to practical culture-specific guidance for accounting educators. This paper is organized along three primary inquiries into the role of culture in accounting education: first, do we know if culture impacts learning? Second, how much do we know about culture-specific learning …

Integrating Research And Curriculum Design: An Event Study In Introductory Accounting, Keith Duncan, Simone Kelly, Ray Mcnamara

Simone Kelly

Extract: In this chapter we present an Event Study assessment project that meets all three educational objectives. The Event Study Project requires students to find an accounting announcement and to evaluate the impact of that announcement on the share value of the company. The project demonstrates the relevance of accounting information to the share market, emphasising the importance of accounting to capital markets. The Event Study is also designed to demonstrate to students the importance of understanding causality. Specifically, the project provides students with an opportunity to explore and understand the impact of factors such as the market and industry, …

Integrating Research And Curriculum Design: An Event Study In Introductory Accounting, Keith Duncan, Simone Kelly, Ray Mcnamara

Keith Duncan

Extract: In this chapter we present an Event Study assessment project that meets all three educational objectives. The Event Study Project requires students to find an accounting announcement and to evaluate the impact of that announcement on the share value of the company. The project demonstrates the relevance of accounting information to the share market, emphasising the importance of accounting to capital markets. The Event Study is also designed to demonstrate to students the importance of understanding causality. Specifically, the project provides students with an opportunity to explore and understand the impact of factors such as the market and industry, …

Effectiveness Of Peer-Facilitated Workshops On Student Performance In Introductory Financial Accounting, Katherine A. (Childs) Bigelow

Selected Honors Theses

There has been a need for reform in accounting education at universities so that students can better understand the accounting material and also perform better in the workplace. Prior research has been conducted on the effectiveness on student performance for methods that move away from the traditional classroom format. While these methods include laboratories, cooperative learning, and online learning modules, no research has been done to assess the effectiveness of peer-facilitated workshops on accounting students’ performance. This thesis assesses the effectiveness of peer-facilitated workshops that focus on the accounting equation on student performance in a Principles of Financial Accounting course. …

Accounting Education And Research As Infrastructure For A Modernizing Economy, Shyam Sunder

Shyam Sunder

No abstract provided.

The Alignment Between The Accounting Education At College And The Profession In Public Accounting, Akihiro Katsura

Accounting Undergraduate Honors Theses

This thesis examines the alignment between the college accounting education and the profession in public accounting from three different perspectives – college students majoring in Accounting, accounting faculty members and professionals in public accounting.

Implications For Accounting Educators Of Student Socio-Economic Circumstances, A. De Zoysa, K. Rudkin

Anura De Zoysa

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 …

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

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

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 …

Ifrs, The Accounting Consensus, And Its Implications For Accounting Education, Shyam Sunder

Shyam Sunder

No abstract provided.

Ifrs, Accounting Consensus And Its Implications For Accounting Education, Shyam Sunder

Shyam Sunder

No abstract provided.

A Commentary On 'The Order Of Teaching Accounting Topics - Why Do Most Textbooks End With The Beginning?', A. Abraham

Faculty of Commerce - Papers (Archive)

This paper deals with an issue of relevance to all those involved in teaching accounting from a student-centred perspective – the order in which topics should be introduced to students in an introductory accounting subject. The stated purpose of the paper is “to stimulate debate” (p. 9). In order to do this, the author presents an argument for her proposed ordering for the introduction of topics and then reports the results of her analysis of the sequencing of chapters in twenty three selected textbooks. These two distinct sections of the paper will be discussed first separately and then drawn together …

Exploring The Values Orientations Of International Accounting Students: Implications For Educators, A. Abraham

Faculty of Commerce - Papers (Archive)

The internationalisation of accounting education has grown significantly over the last decade, with Australia now being the third largest provider of international degrees. This internationalisation has brought benefits to both students and academics by widening their understandings and perspectives of other countries and cultures. The diversity has also provided a basis for researching the impact of culture on student’s approaches to teaching and learning. However, no study to date has measured and analysed the tensions that exist between the cultural values of students and educators. This paper reports an exploratory study of postgraduate students enrolled in a foundation accounting subject …

Education Implications Of The Changing Role Of Accountants: Perceptions Of Practitioners, Academics And Students, G. Jones, A. Abraham

Faculty of Commerce - Papers (Archive)

This paper investigates the premise that the role of accountants has changed in recent times, and considers the implications for future accounting education. A review of the current literature was undertaken to determine the contemporary understanding of accounting roles and the possible impacts of this on the skills needed by accounting graduates to be successful in the workplace. The literature review also considered personal characteristics that are expected to be beneficial to the accountants of the future. A pilot survey was undertaken to ascertain the different perceptions of three participant groups in relation to the changing role of accountants and …

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 …