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Articles 1 - 20 of 20
Full-Text Articles in Business
The Effect Of Intangible Resources On Selling, General, And Administrative Cost Behavior Of Young And Established Firms, Menghistu M. Sallehu, Ingyu Chiou, Yifan Liu
The Effect Of Intangible Resources On Selling, General, And Administrative Cost Behavior Of Young And Established Firms, Menghistu M. Sallehu, Ingyu Chiou, Yifan Liu
The North American Accounting Studies
In this paper we investigate the effect of intangible resources on the relationship between activities and SG&A costs, and examine this effect on young and established firms. Prior research shows that costs are sticky in that costs decrease to a lesser extent following decrease in activities than they do increase following increase in activities of the same magnitude. We hypothesize that firms relying on intangible resources will exhibit stronger sticky cost behavior because (i) intangible resources are strategic resources and (ii) they possess unique properties that constrain managers’ ability to selectively cut resources. Using a large sample of US firms, …
Increasing Efficiency Through Accounting: Examining Factors Influencing Uses Of The Internal Service Fund Among County Governments, Steve Modlin
The North American Accounting Studies
ABSTRACT. Previous studies involving internal service fund (ISF) use over the past thirty years point to a decline due to limited usefulness and the ability for local governments to reallocate costs to various departments. In order to determine if this trend is continuing, a thorough analysis was conducted of North Carolina County Comprehensive Annual Financial Reports (CAFRs). Initial findings indicate that there has been a slight increase in ISF use with the province still among larger governments, but the number of services utilized through an ISF continues to decline. Additional survey data suggest less experienced finance officers, a lower number …
Validating Financial Statement Comparability Assessment In Non-Profit Firms, Daniel Friesner, Andrew Brajcich
Validating Financial Statement Comparability Assessment In Non-Profit Firms, Daniel Friesner, Andrew Brajcich
The North American Accounting Studies
In a recent manuscript, Brajcich and Friesner (2022) proposed a new methodology to assess financial comparability in not-for-profit organizations. Their approach utilizes entropy-based information theory, and thus requires few prior assumptions about the formation and implications of financial statement comparability. This manuscript assesses the practical utility of the Brajcich and Friesner (2022) methodology by comparing its results to those generated by nonhierarchical cluster analysis. The analysis was conducted using balance sheets drawn from Washington State critical access hospitals in 2019, using a similar set of hospitals and an identical set of variables outlined in Brajcich and Friesner (2022). We find …
History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey
History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey
The North American Accounting Studies
The use tax was developed by states to complement the sales tax. The aim was to prevent residents from being able to avoid paying the sales tax by simply going to a different state to make a purchase. Unlike the sales tax, which is collected by businesses at the point of sale, the use tax is self-reported by individuals. Since its inception in the United States in the 1930s, compliance with the use tax has been close to zero. This article examines the history of the use tax in the United States, including its original intent, enforcement issues, numerous court …
The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan
The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan
The North American Accounting Studies
There is a mandate for business educators to cultivate Global Mindset in their students. In the accounting discipline, employers explicitly state that they seek job candidates who demonstrate a Global Mindset. To many educators in the U.S., developing Global Mindset in their students is a bewildering challenge because their own Global Mindset may be weak in some aspects, and widely used accounting textbooks fall short in presenting ideological, socio-political, and cultural perspectives alternative to that of Anglo-American capitalism. This study surveyed accounting educators from U.S. institutions to evaluate their Global Mindset, identify common weaknesses in their Global Mindset, and provide …
Is Public Accounting Eating Its Seed Corn? An Assessment Of The Outsourcing Of Tax Work, Timothy J. Fogarty, R. Drew Sellers, Dave Jones
Is Public Accounting Eating Its Seed Corn? An Assessment Of The Outsourcing Of Tax Work, Timothy J. Fogarty, R. Drew Sellers, Dave Jones
The North American Accounting Studies
For many years, public accounting firms have sent much of their tax compliance work to overseas centers for assembly and initial processing. This has achieved labor cost savings for the firms and is made possible by digital data conversion and the belief that the work itself has been commodified. Relocating the work that used to be done by US tax staff may have had some dysfunctional long-term consequences including inhibiting US staff skill and expertise development. This paper offers the data created by 27 interviews with US tax professionals to inform this domain. We also consider possible solutions suggested by …
Increasing Retention For At-Risk Students, Kc Rakow, Pamela M. Schwer
Increasing Retention For At-Risk Students, Kc Rakow, Pamela M. Schwer
The North American Accounting Studies
Recognizing both the growing debate on whether the return on investment of a college degree is worth it or not along with the many obstacles that face at-risk students – underrepresented minorities, first-generation college students, and students on Pell grants – we employ a process to attract and retain at-risk students in the accounting program. Our three-pronged approach creates an environment in which the students are not only more informed about the accounting profession but better prepared to be successful once entering the profession. Our efforts proved to be successful, and more importantly, can be utilized and improved by other …
Wayfair Sales Tax Nexus: An Illustrative Case Study Of Data Analytics And Data Visualization In An Introductory Tax Course, David Horn, Jacob Enger
Wayfair Sales Tax Nexus: An Illustrative Case Study Of Data Analytics And Data Visualization In An Introductory Tax Course, David Horn, Jacob Enger
The North American Accounting Studies
Data analytics and data visualization technologies are changing the skills needed for future tax accountants. Higher education accrediting bodies have recognized the need for incorporating data analytics and emerging technologies into the curriculum of business schools and accounting programs to meet these changing needs. This paper presents a case study developed to accommodate the need for accounting faculty to incorporate data analytics and data visualization technology into an undergraduate tax course. The case study focuses on the impact of the sales tax economic nexus standards established by the U.S. Supreme Court in South Dakota v. Wayfair, Inc. Students must …
Editor’S Forward, Carol Jessup
Editor’S Forward, Carol Jessup
The North American Accounting Studies
No abstract provided.
Competency-Based Education In Business And Accounting, Jill Halverson
Competency-Based Education In Business And Accounting, Jill Halverson
The North American Accounting Studies
Competency-based education programs in the United States have grown over the past decade in response to the need to address adult learners who have earned some college credits but have not earned a degree. Hundreds of colleges have either developed or are developing competency-based education (CBE) programs, which separate learning from credit hours. Students complete assignments and/or projects to achieve mastery of competencies. This paper describes the state of CBE programs, focusing on business programs, which represent about one third of programs reported through a national survey. Discussion of University of Wisconsin System’s programs follows, including a specific business program …
Auditing Accounts Receivable And Allowance For Doubtful Accounts At Cardinal Corporation, Sarah S. Lureau
Auditing Accounts Receivable And Allowance For Doubtful Accounts At Cardinal Corporation, Sarah S. Lureau
The North American Accounting Studies
The audit of accounts receivable can be complex with numerous issues for an audit engagement team. In this simulation/case, students are exposed to various issues as they audit Cardinal Corporation. Students assume the role of an experienced associate auditor heading into her second busy season as she leads the fieldwork for accounts receivable and allowance for doubtful accounts. The case provides the accounts receivable audit program; students complete each step and select samples with a focus around the aging of accounts receivable analysis test for allowance for doubtful accounts. Work papers such as confirmations, invoices and bills of lading have …
Cpa Exam: Correlative Study Of Preparation Activities And Exam Results, Nancy L. Johnson
Cpa Exam: Correlative Study Of Preparation Activities And Exam Results, Nancy L. Johnson
The North American Accounting Studies
CPA exam candidate pass rates remain at 50-60% (AICPA 2019b). The purpose of this study was to determine whether there was an association between candidate preparation and exam results. This study investigated inspiration for becoming a CPA, work experience, education, study preparation and earning 150 credit-hours in relation to exam results. The scope was the State of Minnesota. The findings validated the flexibility in work experience and educational requirement guidelines from the AICPA and the State of Minnesota (AICPA 2020; MNBOA 2020). The findings showed 57% indicated CPA inspiration occurred during undergraduate studies while only 20.7% attributed it to faculty. …
Editor's Forward - Volume 2, Issue 1 - 2019, Carol Jessup
Editor's Forward - Volume 2, Issue 1 - 2019, Carol Jessup
The North American Accounting Studies
No abstract provided.
Intervening Effects Of The Personality Dimension Agreeableness On Negotiation Strategy Selection In Budget Negotiations, Justin Stearns
Intervening Effects Of The Personality Dimension Agreeableness On Negotiation Strategy Selection In Budget Negotiations, Justin Stearns
The North American Accounting Studies
This paper presents results of an experiment testing how the personality dimension agreeableness interacts with different organizational factors to affect the strategy chosen when entering a budget negotiation. Prior budget research suggests firms invite subordinates into budget negotiations primarily to elicit private information from subordinate managers. However, criticism of traditional budgeting processes suggests subordinates will act strategically in such negotiations, limiting the effectiveness of inviting managers into budget negotiations. This study hypothesizes the factors most criticized, including budget targets in performance evaluation, will interact with certain organizational factors, connectedness of organizational units, and an individual personality dimension to significantly affect …
Who Decides What Is Publishable? Empirical Study On The Influence Of A Journal’S Editorial Board On The Observed Paradigm Shift In Us Academic Accounting Research, Khalid R. Al-Adeem
Who Decides What Is Publishable? Empirical Study On The Influence Of A Journal’S Editorial Board On The Observed Paradigm Shift In Us Academic Accounting Research, Khalid R. Al-Adeem
The North American Accounting Studies
As the accounting publishing market is considered inefficient, changes in accounting research agendas may be associated with factors other than randomness. As such, editorial board members publishing in accounting journals may contribute to the enquiry revolution in accounting. As a result, the line of research before the changes may no longer be perceived as popular once the accounting academic community adopts a new paradigm. A researcher aiming to publish in leading accounting journals controlled by the promoters of this new dogma should be aware what ideas are deemed “interesting” under the predominant paradigm. In this vein, this study finds that …
Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church
Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church
The North American Accounting Studies
Constituents to the accounting profession recommend that educators teach critical thinking skills, thus improving accounting graduates’ abilities to achieve long-term career success. Students in upper division accounting courses possess the basic understanding of accounting principles and are provided new content requiring analysis and evaluation, which makes these courses a good setting for motivating students to develop critical thinking skills. This paper discusses an exercise for upper division accounting courses that provide students the opportunity to examine the challenging concept of goodwill impairment for a parent company with three separate subsidiaries. The suggested exercise requires students to research, properly cite, and …
Editor’S Forward, Carol Jessup
Editor’S Forward, Carol Jessup
The North American Accounting Studies
No abstract provided.
The Narrowing Of Academic Accounting: The Diminishing Range Of Doctoral Student Interest, Timothy J. Fogarty
The Narrowing Of Academic Accounting: The Diminishing Range Of Doctoral Student Interest, Timothy J. Fogarty
The North American Accounting Studies
Accounting doctoral education has been the subject of many conversations. Whether it supports the optimal development of the knowledge that we need in this discipline should be debated. For the most part, the content of that which is taught in these programs and what specific scholarly output they facilitate is generally considered to be outside the bounds of academic discussion. This paper questions such a boundary by studying the research interests of three cohorts of doctoral students in the midst of their career preparation. The empirical evidence assembled suggests that doctoral education in accounting has become much more narrow a …
From Bellas Hess To Wayfair: An Analysis Of Supreme Court Jurisprudence On The Physical Presence Rule, Alice E. Keane
From Bellas Hess To Wayfair: An Analysis Of Supreme Court Jurisprudence On The Physical Presence Rule, Alice E. Keane
The North American Accounting Studies
For 51 years, the physical presence rule has hampered states in collecting sales and use taxes from sellers with no property or personnel within state borders. The U.S. Supreme Court established this rule in 1967 in National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois, based on the formalistic Due Process Clause and dormant Commerce Clause jurisprudence of that time, under which states had no authority to tax interstate commerce. However, in 1992, the Court upheld the physical presence rule under the dormant Commerce Clause in Quill Corporation v. North Dakota, notwithstanding dramatic changes in dormant …
Are Gift Cards Really Liabilities? A Class Exercise Exploring Starbucks Corporation, David Gray, Brian Huels
Are Gift Cards Really Liabilities? A Class Exercise Exploring Starbucks Corporation, David Gray, Brian Huels
The North American Accounting Studies
Stored value cards represent an important and increasingly large portion of many retailers’ revenue streams. While the outstanding balances on such cards represent accounting liabilities, these cards provide a myriad of benefits to the issuing firms (e.g., an upfront collection of cash, increased customer loyalty, and the potential for breakage or non-redemption of the card value). To illustrate the accounting treatment and revenue recognition concepts of gift cards, this exercise uses actual data from an annual report of Starbucks Corporation. The exercise introduces students to the nature of gift cards, how cards may impact customer spending, and other managerial implications. …