Accounting Commons^™

Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola

Engaged Management ReView

As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …

How Can Open Educational Resources Be Used In Teaching Business Courses In Community Colleges? – A Case Of Bronx Community College, Harini Mittal, Neil Hwang, Emakoji Ayikoye

Publications and Research

There are a growing number of Open Educational Resources (OER) available worldwide to teach a wide range of courses at various learning levels. Hyler (2006) has listed motives for OER initiatives for institutions such as right to education for all, sharing of knowledge as basis of academics, leveraging tax payer’s money for the common good, better use of resources by reducing costs, good public relations tool, diversity in business models. As for individuals, the motives are access to the best possible resources and to have more flexible materials. Individuals are not motivated by altruistic ambitions, such as assisting developing countries, …

Ethics Readiness: An Analysis Of Community College Students' Moral Sensitivity Scores, Julie Wallace

Doctoral Dissertations and Projects

In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college principles of accounting courses and a sample of college students attending four year university principles of accounting courses were administered a nationally recognized moral sensitivity survey instrument, the Defining Issues Test 2 (DIT2). The survey results were analyzed using a t-test for differences between means. It was found that there was …

Distance Learning In Accounting Courses From The Student's Perspective (1999-2006), James P. Beaghan

All Faculty Scholarship for the College of Business

Universities throughout the nation are faced wiih the reality of an increase in demand from place-bound, adult working students who live and work in locations that may be hundreds of miles from traditional college campuses, and require a less centralized mode of course instruction. At the same time technological advances are now available that provide universities with a wide range of instructional modes of instruction that include interactive television (ITV) with real time audio and visual at a number of decentralized classroom sites, live and remote. Distance learning/distance education (DE) technologies currently allow an instructor to deliver university course instruction …

Learning Styles Of Students And Instructors: An Analysis Of Course Performance And Satisfaction, Marshall A. Geiger, Edmund J. Boyle

Accounting Faculty Publications

Accounting educators have utilized Kolb's Learning Style Inventory (LSI) in the assessment of accounting students and the accounting curriculum. This study extends these earlier works by examining the effect of student and instructor learning style, as measured by the revised 1985 LSI, on introductory course performance and ratings of satisfaction with both the course and the instructor.

The results indicate no significant effect of student/teacher learning style interaction on final course grade or students' ratings of satisfaction. However, instructors having a convergent learning style were given significantly higher satisfaction ratings regardless of student learning style.

Teaching Accounting Concepts Versus Applications: An Analysis Of Student Attitudes, Marshall A. Geiger

Accounting Faculty Publications

Accounting faculty have long debated the usefulness and appropriateness of their teaching endeavor. One of the central themes in this continuing discussion is that of teaching concepts versus teaching applications of current accounting principles. In order to empirically address this issue, students' attitudes toward the conceptual aspects and toward the practical application aspects of financial accounting were assessed. This research also reports on the development and validation of an instrument that measures attitudes of students toward these aspects of financial accounting. The instrument demonstrated high reliability with both intermediate and introductory students. Intermediate students were found to distinguish between attitudes …