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Articles 1 - 11 of 11
Full-Text Articles in Business
Indonesian Accounting Students’ Self-Confidence To Adopt Artificial Intelligence (Ai), Gina Andani, Lindrianasari Lindrianasari, Reni Oktavia, Ratna Septiyanti
Indonesian Accounting Students’ Self-Confidence To Adopt Artificial Intelligence (Ai), Gina Andani, Lindrianasari Lindrianasari, Reni Oktavia, Ratna Septiyanti
Jurnal Akuntansi dan Keuangan Indonesia
The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active …
Differences In Personal Ethical Philosophy Among Accounting Students And Between Accounting Students And Practitioners, Douglas E, Ziegenfuss
Differences In Personal Ethical Philosophy Among Accounting Students And Between Accounting Students And Practitioners, Douglas E, Ziegenfuss
Southern Business Review
Douglas E. Ziegenfuss, Ph.D., is an associate professor of accounting, Department of Accounting, Old Dominion University, Norfolk, Va.
Small And Large Faculty-Size Adjusted Accounting Program Rankings Based On Research-Active Faculty: A Uniform Approach, Mark C. Dawkins, Matthew M. Wieland, Donald L. Ariail
Small And Large Faculty-Size Adjusted Accounting Program Rankings Based On Research-Active Faculty: A Uniform Approach, Mark C. Dawkins, Matthew M. Wieland, Donald L. Ariail
Faculty and Research Publications
Prior studies have ranked accounting programs based on the use of various methodologies, many of which did not control for faculty size. Even in studies that controlled for faculty size, a common issue was the inclusion of faculty and PhD students who were not research active. To resolve these sample issues, this study uses a sample of top-6 accounting journal publications over the 2006-2013 period to demonstrate an innovative, efficient, and uniform approach for calculating faculty-size adjusted accounting program rankings. This approach can be modified to include more accounting journals. Specifically, the study controls for faculty size by including only …
A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson
A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson
All Faculty Scholarship for the College of Business
Internships are a popular element used to enhance accounting education. Although previous studies have considered internships, many have addressed enhancement of subsequent academic and professional performance. The purpose of this paper is broader and examines several characteristics of accounting internships: the frequency of participation, eligibility requirements, process for securing internships, level of participation, availability and amount of academic credit, area of assignments, nature of post-internship requirements, and benefits to students. Two random samples, one in 1998 and one in 2003, of 100 accounting programs were analyzed in the study. For each program selected, the survey was mailed to accounting program …
The Impact Of Honor Codes And Perceptions Of Cheating On Academic Cheating Behaviors, Especially For Mba Bound Undergraduates, Heather M. O'Neill, Christian A. Pfeiffer
The Impact Of Honor Codes And Perceptions Of Cheating On Academic Cheating Behaviors, Especially For Mba Bound Undergraduates, Heather M. O'Neill, Christian A. Pfeiffer
Business and Economics Faculty Publications
Researchers studying academic dishonesty in college often focus on demographic characteristics of cheaters and discuss changes in cheating trends over time. To predict cheating behavior, some researchers examine the costs and benefits of academic cheating, while others view campus culture and the role which honor codes play in affecting behavior. This paper develops a model of academic cheating based on three sets of incentives - moral, social and economic—and how they affect cheating behaviors. An on-line survey comprising 61 questions was administered to students from three liberal arts colleges in the USA in spring 2008, yielding 700 responses, with half …
Engaging Students In An Accounting Class, Karen Martinis, James A. Bailey
Engaging Students In An Accounting Class, Karen Martinis, James A. Bailey
All Faculty Scholarship for the College of Business
Many different styles exist for teaching accounting. Throughout the years, the authors applied different teaching methodologies in their accounting courses. They found that engaging students in the classroom setting helps the students to stay on task and makes the classroom experience more meaningful. This paper describes processes the authors used to enable students to actively participate in the learning process during class time.
Cue Sticks And Salsa: A Study Of Variances, Neal R. Vanzante
Cue Sticks And Salsa: A Study Of Variances, Neal R. Vanzante
Mountain Plains Journal of Business and Technology
Many accounting students have difficulty with variance analysis. At least part of this difficulty may be caused by the typical presentation of variances in cost/managerial accounting textbooks. Some textbook coverage is disjointed, with brief coverage of flexible budget variances just prior to discussion of manufacturing costs variances. Then, in a much later chapter, sales-variance analysis is covered with little or no reference to the earlier coverage of flexible budget variances. Discussion of input mix and yield variances may be presented in appendices, if covered at all. In addition to disjointed presentations, textbook coverage of variances is often heavily formula driven …
Developing Critical Thinking Skills In The Intermediate Accounting Class: Using Simulations With Rubrics, Karen Cascini, Anne Rich
Developing Critical Thinking Skills In The Intermediate Accounting Class: Using Simulations With Rubrics, Karen Cascini, Anne Rich
WCBT Faculty Publications
A challenge of paramount importance facing college professors today is the development of students’ capacity for critical thinking skills. While this has long been an area of focused activity for educators, since the early 1980s in particular, it has become clear that critical thinking skills are essential to the ability of our students to compete globally. As teachers and professors at all levels have begun to focus greater attention on ways to develop critical thinking skills, we see the same trend reflected within the accounting profession. Research by Kealy (2005), Bonk (1998), Wolcott (1997), Kimmel (1995), and Doney (1993) demonstrates …
Improving The Moral Judgment Of Accounting Students: An Experiment, David Christensen, David Rees, Jeff Barnes
Improving The Moral Judgment Of Accounting Students: An Experiment, David Christensen, David Rees, Jeff Barnes
Mountain Plains Journal of Business and Technology
Recent highly publicized scandals involving accounting ethical failures have renewed recommendations to include ethics education in the accounting curriculum. Hundreds of studies confirm that the moral judgment of students improves during the college years, but the cause is unclear. Using a pretest-posttest design and the Defining Issues Test, we measured the effect of ethical dilemmas on the moral judgment of 81 accounting students over a semester. Results showed that the moral judgment of accounting students improved significantly.
Cognitive Style As A Factor In Accounting Students' Performance On Multiple Choice Examinations, F. A. Gul, H. Y. Teoh, R. Shannon
Cognitive Style As A Factor In Accounting Students' Performance On Multiple Choice Examinations, F. A. Gul, H. Y. Teoh, R. Shannon
Faculty of Business - Accounting & Finance Working Papers
Using 59 final year accounting students as subjects and multiple regression analysis, this paper tests the hypothesis that accounting students' performance on multiple choice examinations is related to field dependence cognitive style. Results support the hypothesis and suggest that in evaluating student performances in multiple choice examinations, accounting academics should bear in mind that the scores on these examinations may be partly a function of students' cognitive style. This finding has implications for the use of multiple choice examinations in classroom evaluations.
An Empirical Investigation Of Personal Characteristics Significantly Affecting Employment Offers From International Accounting Firms To Accounting Graduates, John M. Alvis
Graduate Theses and Dissertations
The basis for this study was the desire of many accounting students to gain employment with international accounting firms and to know which personal characteristics affect employment offers. Some issues addressed by this thesis follow. (1) What student characteristics had significant effects on employment offers? (2) What were significant differences in characteristics of female/male students receiving offers? (3) What were significant differences in successful/unsuccessful male students? Female students? (4) Which characteristics were important predictors of salary-offer size? (5) Were reasons for selecting accounting careers related to receiving employment offers? (6) Was there discrimination because of sex regarding employment offers? (7) …