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Full-Text Articles in Education

Story Writing In The Accounting Classroom, Michelle Freeman, Mark Friedman Dec 2020

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 …


The Tax Cuts And Jobs Act Hurts Single Parents With Children Pursuing A College Education, Michelle S. Freeman, Alyssa Reed Apr 2019

The Tax Cuts And Jobs Act Hurts Single Parents With Children Pursuing A College Education, Michelle S. Freeman, Alyssa Reed

ETSU Faculty Works

This article highlights some instances where the Tax Cuts and Jobs Act (TCJA) increased taxes for single parents at the moment their children are pursuing a college education. The article further recaps education credits that were saved (but not increased) by the TCJA and a deduction that was lost. The authors also discuss an implication of the TCJA that could cause the burden on families sending children to college to increase further. Finally, the article captures items that legislators could enact to relieve the additional burden on families with students pursuing a college education.


The Cpa Exam Is Changing: Are The Professors Ready?, Michelle S. Freeman Jan 2018

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. …


Smu Enhances Curriculum And Expands Offering To Prepare Undergraduates For The Digital Age, Singapore Management University Oct 2016

Smu Enhances Curriculum And Expands Offering To Prepare Undergraduates For The Digital Age, Singapore Management University

SMU Press Releases

Demand for infocomm professionals in Singapore is outpacing supply with 30,000 new infocomm jobs expected by 2020. The Infocomm Media 2025 masterplan has identified salient trends that are significant for the next decade, these include Big Data & Analytics, Internet of Things and Cybersecurity. The masterplan also highlighted future key infocomm job areas: Software Development, Cybersecurity, Data Analytics, and Network Infrastructure. In response to these industry trends and demand, SMU has strengthened its undergraduate curriculum in three schools to contribute to the 'future-proofing' of Singapore. The School of Information Systems (SIS) has revised its undergraduate curriculum in response to changes …


Singapore Accounting Professors Receive International Honour For Innovative Teaching, Singapore Management University Sep 2015

Singapore Accounting Professors Receive International Honour For Innovative Teaching, Singapore Management University

SMU Press Releases

Seow Poh Sun, Associate Professor of Accounting (Education) and Associate Dean (Teaching and Curriculum) and senior lecturer Wong Suay Peng of the School of Accountancy at Singapore Management University recently were honoured with the 2015 Innovation in Accounting Education Award from the American Accounting Association (AAA). The award, sponsored by the Ernst & Young Foundation, was given to Prof Seow and Ms Wong in recognition of their outstanding achievement in innovative teaching in the use of a mobile game app. Their work "Accounting Challenge: Mobile-Gaming App for Learning Accounting" is the first mobile-gaming app developed for teaching financial accounting. It …


Smu Names Next Dean For School Of Accountancy: Professor Cheng Qiang Appointed To Head Soa, Singapore Management University Apr 2015

Smu Names Next Dean For School Of Accountancy: Professor Cheng Qiang Appointed To Head Soa, Singapore Management University

SMU Press Releases

The Singapore Management University (SMU) has announced today that SMU Professor of Accounting Cheng Qiang has been selected as the next dean of the SMU School of Accountancy (SoA). Prof Cheng who is currently the Associate Dean for Research, will assume the role from July 1, 2015. Prof Cheng, 42, will be the youngest dean in the university’s history. After an extensive global search that included open meetings with SMU Deans, SoA faculty, staff and Advisory Board members, SMU Provost and Deputy President (Academic Affairs) Professor Rajendra K Srivastava is pleased to recommend Prof Cheng as the new dean of …


Smu In Partnership With Tax Academy Of Singapore Launches New Centre For Excellence In Taxation, Singapore Management University Aug 2014

Smu In Partnership With Tax Academy Of Singapore Launches New Centre For Excellence In Taxation, Singapore Management University

SMU Press Releases

In collaboration with the Tax Academy of Singapore, and with the support of the Inland Revenue Authority of Singapore, the Singapore Management University has launched the SMU-TA Centre for Excellence in Taxation (SMU-TA CET) today. The SMU-TA CET represents a major new initiative in research addressing international and regional tax issues and taxation policies. It is the first research centre of its kind in Singapore. The aim of the Centre is to produce highly robust research in international and regional tax issues for policy-development and engagement of the international tax community.


Fasb And Iasb Harmonization Of Leases, Robert G. Morgan, Martha M. Pointer, Gary G. Berg Jan 2014

Fasb And Iasb Harmonization Of Leases, Robert G. Morgan, Martha M. Pointer, Gary G. Berg

ETSU Faculty Works

In an effort to harmonize worldwide accounting standards, the two primary parties, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), are taking a topic-by-topic approach in an attempt to develop accounting standards that are acceptable to both bodies. Upon completion of this project, the similar accounting standards will be used worldwide. However, the harmonization of accounting standards is made more difficult by the different approaches taken toward accounting standards setting. The FASB uses a rulesbased approach to standard setting while the IASB uses a principles-based approach. The current project under discussion by the two boards …


Fasb And Iasb Harmonization Of Leases, Martha M. Pointer, Robert G. Morgan, Gary G. Berg Jan 2014

Fasb And Iasb Harmonization Of Leases, Martha M. Pointer, Robert G. Morgan, Gary G. Berg

ETSU Faculty Works

Abstract is available to download.


From Action Accounting To Beyond The Basics, Tony Kiely, Frances Boylan, Alice Luby Jan 2011

From Action Accounting To Beyond The Basics, Tony Kiely, Frances Boylan, Alice Luby

Other resources

No abstract provided.


Beyond The Basics, Tony Kiely, Alice Luby, Frances Boylan Jan 2011

Beyond The Basics, Tony Kiely, Alice Luby, Frances Boylan

Other resources

No abstract provided.


The Minutes Of The Marshall University Board Of Governors Meeting, September 8, 2009, Marshall University Board Of Governors Sep 2009

The Minutes Of The Marshall University Board Of Governors Meeting, September 8, 2009, Marshall University Board Of Governors

Board of Governors Minutes

No abstract provided.


Accounting Doctoral Faculty: Problem, Data, And Solutions, Martha M. Pointer Apr 2009

Accounting Doctoral Faculty: Problem, Data, And Solutions, Martha M. Pointer

ETSU Faculty Works

The shortage of doctoral-qualified faculty in accounting has been discussed and researched for many years. However, no one solution has been presented, and the problem appears to be getting worse. In the following discussion, the lack of qualified faculty will be documented, the reasons for the few numbers of doctoral students in accounting will be given, and some of the solutions will be presented. All schools in the United States of America that offer doctoral degrees in accounting have been listed on a web site accessible at http://www.etsu.edu/cbat/acctdoc.html. The data on the web site will be discussed, with the intention …


Moral Development Of Accounting Students: Opportunities And Challenges, Lana L. Becker Jan 2008

Moral Development Of Accounting Students: Opportunities And Challenges, Lana L. Becker

ETSU Faculty Works

Business schools are under scrutiny today as accreditation agencies, professional organizations, and employers hold them accountable for the ethical training of future professionals. This literature review explores how the understanding of Kohlberg’s moral development theory can help accounting educators in their commitment to develop the ethical competencies of students. Lawrence Kohlberg’s stages of moral cognition are explained as well as James Rest’s contributions to the field of moral psychology. This paper synthesizes research findings specifically related to the moral development of accounting students and proposes possible explanations for these results. While the potential to morally develop students of higher education …


Untying The Accountancy Knot, Tony Kiely, Alice Luby, Frances Boylan Jan 2008

Untying The Accountancy Knot, Tony Kiely, Alice Luby, Frances Boylan

Other resources

No abstract provided.


Untying The Accountancy Knot Ii, Tony Kiely, Frances Boylan, Pauline Rooney, Jennifer Mcconnell, Alice Luby, Rebecca Maughan, Dan Shanahan, Daniel King Jan 2008

Untying The Accountancy Knot Ii, Tony Kiely, Frances Boylan, Pauline Rooney, Jennifer Mcconnell, Alice Luby, Rebecca Maughan, Dan Shanahan, Daniel King

Other resources

No abstract provided.


Untying The Accountancy Knot, Frances Boylan, Pauline Rooney, Fionnghuala M. Kelly, Jennifer Mcconnell, Alice Luby, Rebecca Maughan, Dan Shanahan, Daniel King, Tony M. Kiely Jan 2008

Untying The Accountancy Knot, Frances Boylan, Pauline Rooney, Fionnghuala M. Kelly, Jennifer Mcconnell, Alice Luby, Rebecca Maughan, Dan Shanahan, Daniel King, Tony M. Kiely

Conference papers

No abstract provided.


Curriculum Revision Considerations: The Voice Of Experience, Martha M. Pointer Oct 2007

Curriculum Revision Considerations: The Voice Of Experience, Martha M. Pointer

ETSU Faculty Works

Curriculum revision is one of the most daunting challenges facing faculty. The process is full of pitfalls and hurdles. However, these problems can be overcome. In the following discussion, the ten things that must be considered are listed and evaluated. Although many of the factors appear to be self-evident, programs often find them to be insurmountable hurdles. The paper discusses such potential problems as faculty involvement, planning activities, resources, and stakeholder considerations. By keeping these warnings in mind, a curriculum revision can be a rewarding and productive endeavor.


Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein Jan 1998

Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein

Scholarship and Professional Work - Business

This resource catalog is one of a series prepared for the Pedagogical Resources Committee of the Federation of Schools of Accountancy. The aim of the resource catalog series is to provide background information for instructors interested in enhancing classroom pedagogy. Each resource catalog focuses on a single pedagogical issue or approach. The catalogs are authored by educators who are familiar with the issue or approach in both their classroom efforts and research writings.