Accounting Commons^™

Lumina Review Of Learning Frameworks: Tools For Building A Better Educational Experience, Tony Shannon

International Journal for Business Education

A reason for summarising this document (Travers et al, 2019) is that the Lumina Foundation in the USA is one of the few educational think-tanks which seems to be aware of the effects on the workplace from the exponentially accelerating growth in soft-computing, especially artificial intelligence, which will be seen in the next fifteen years (cf. Jankowski and Marshall. 2017).

Boyer Model Of Scholarship In Practice, Tony Shannon

International Journal for Business Education

The four types of scholarship in the Boyer framework are relevant to teaching or training at any level of post-secondary education, both directly in terms of knowledge and indirectly through the impact of enthusiasm [2,9]. This outline is a simplified introduction to the salient features of the system, with some general examples of what each type could mean in practice. The boundaries of the types are fluid and can overlap in theory and in practice [4,6].

The Futures Of Learning 3: What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott

International Journal for Business Education

Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges. Literature on this topic offers compelling arguments for transforming pedagogy to better support acquisition of twenty-first century skills.

What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott

International Journal for Business Education

Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges.

Reflective Journals, Tony Shannon Am

International Journal for Business Education

A reflective journal helps to think honestly about one’s actual thinking. This can be uncomfortable at first!

Uk Universities Face Their Toughest Test, Andrew Jack

International Journal for Business Education

The School of Oriental and African Studies seemed a symbol of stability when it celebrated its centenary in 2016 by taking over and renovating the University of London’s imposing Senate House building in central London. It was a bold move to lure the best students. But just three years later its future has become much shakier, with its undergraduate intake down 40 percent and a £7m operating deficit. “The competition is brutal,” says Professor Stephen Hopgood, Soas’s international pro-director. “We are small and specialist, and if undergraduate fees are cut, it’s going to be very hard for an institution of …

2021 Ijbe V2 Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. Letter from International President
3. SIEC-ISBE International

What Has Changed For Top Mba Schools Within A Decade In Terms Of Mindfulness?, Dr. Damla Aktan, Asst. Prof. Nilgün Gürkaynak

International Journal for Business Education

The concepts of “mindful consumption” and “sustainability” became indispensable parts of both academia and business life. Based upon an initial research conducted in 2012, this research aims to understand and compare the change within a decade in MBA curricula in terms of mindfulness content inclusion as well as sustainability and ecological orientation. The results compare the evolution of the integration of concepts to curricula since 2012 through the official websites of the top 100 MBA schools of the Financial Times Global Ranking in both 2012 and 2022. The study aims to summarize how the concepts of sustainability, mindful consumption and …

The Relationships Among Locus Of Control, The Impostor Phenomenon, And Math Anxiety In Business Majors, Tiffany L. S. Tovey, Stephanie Kelly, Wiley Brown

International Journal for Business Education

The importance of quantitative literacy in business education cannot be overstated. A barrier to enhancing quantitative skills for many business majors is their math anxiety, an angst some individuals experience when working with numbers. This study explored the relationship between math anxiety, locus of control, and impostor phenomenon in business students. 220 business students (undergraduate and graduate) from a two moderately sized southeastern universities in the United States participated in an online survey that assessed these three phenomena. A linear regression was run to understand the relationships among the variables. The results indicated that more than one fifth of math …

Project-Based Pedagogy: The Client's Perspective, Wayne Aho, Wendy Cagle, Jon Marvel, Michael Smith, Edward Wright

International Journal for Business Education

Project-based experiential business education seeks to provide students with lessons that are meaningful, practical, and enduring. While previous research has sought to understand how students and faculty members react to such educational experiences, it is also important to understand the perceptions of the business clients who engage with programs employing project-based education. The aim of this study was to better understand the experiences of business clients with whom students engaged as part of an undergraduate business capstone course. Two hundred fifty-three previous clients were surveyed with a 22.4% response rate. Responses were subjected to content analysis to cluster replies into …

Signature Pedagogy For Entrepreneurship Education: An Emerging Perspective, Ashley Gess, Eleonora Brivio, Gianluca De Leo

International Journal for Business Education

Entrepreneurial ways of thinking and doing intersect with the knowledge and skills that a global citizen needs to thrive. There is a robust body of scholarship that identifies core entrepreneurial skills however there is a dearth of evidence addressing how to successfully teach entrepreneurship. Using the lens of experiential learning, this qualitative study examines the surface, deep, and implicit structures of professional entrepreneurial culture toward revealing a meaningful, authentic pedagogical approach for entrepreneurship education. In order to achieve this outcome, researchers utilized a semi-structured comparable multiple-case study design to engage 19 incubated entrepreneurs in focus group interviews. A replication strategy …

Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge, Emanuel Mizzi

International Journal for Business Education

‘Powerful knowledge’ is disciplinary knowledge that when learned, empowers students to make decisions in a way that will influence their lives in a positive way (Young, 2008). In this paper, the researcher employs this construct to explore the financial literacy education arising from studying secondary school economics. It emerges from the author’s research aimed at exploring teaching and learning in secondary school Maltese economics classrooms. The underlying conceptual framework for this study is critical realism. The study design consisted of interviewing and observing 14 economics teachers, together with four focus groups interviews with students. Data were analyzed by employing thematic …

Promoting Employer Desired Competencies Through A Multiphased "Workgroup" Project, Ashly Smith

International Journal for Business Education

Employers and business leaders have long been advocating for the importance of career readiness skills like critical thinking/problem solving, information literacy, teamwork/collaboration, professionalism/work ethic, and oral/written communication (NACE, 2019; Partnership, 2008). While faculty and students see value in projects that develop these skills, such projects can be some of the most challenging to incorporate effectively into business courses (Chapman et al., 2010; Detmering & Johnson, 2012; Lee et al., 2016; Marks & O’Connor, 2013). This article reports on a multi-phase group project that aims to strengthen a selection of these employer-desired skills while ameliorating student concerns about the research process …

Practice Enterprises In Times Of Distance Learning: The Impact And Consequences Of The Covid-19 Pandemic To The Collaboration Of Practice Enterprises, Theresa Feuchter, Gernot Dreisiebner, Elisabeth Riebenbauer, Ph.D., Michaela Stock

International Journal for Business Education

The aim of this paper is to outline the consequences which arise from the digital transformation of the multidimensional teaching and learning setting of practice enterprises and to discuss how digital collaboration of students can be supported during the COVID-19 pandemic. As an evolutionary moment also in the field of education, one can consider the experiences of COVID-19 as a catalyst for digital transformation and distance learning in education. How digital collaboration can be fostered in times of distance learning is shown by using the example of business simulations such as practice enterprises (PE). While previously this multidimensional teaching and …

Internships As Clinical Rotations In Business: Enhancing Access And Options, Faye W. Gilbert, Jason Harkins, Pankaj Agrrawal, Taylor Ashley

International Journal for Business Education

Internships are high impact practices that offer work experiences and provide advantages for participating undergraduate students and for the talent acquisition efforts of firms. While research consistently documents the benefits of internships as a transformative experience, access and outcomes may vary for students and for underserved populations. Limitations of internships can include lack of access to enough positions as well as inadequate interactions between undergraduate students, firms, and faculty members in business programs. The purpose of this article is to describe an approach to enhancing access to internships on a larger scale with greater variety. Protocols found in clinical rotations …

Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses, Christian Friedl

International Journal for Business Education

It has become imperative to stimulate and support employees to behave entrepreneurially within organizations (intrapreneurship). However, little is known about how digital, massive, and scalable business education and training formats such as massive open online course (MOOCs) can contribute to vocational and educational training (VET) in general, and to nurture intrapreneurial behavior and corresponding intentions in specific. Therefore, the purpose of this paper is to explore the potential effect of a MOOC on intrapreneurial intentions of learners.
Data were acquired from 412 employees taking a MOOC on intrapreneurship for constructs embedded in the theory of planned behavior, tailored to the …

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 …

Essence Of Partnership Management In Project-Based Learning: Insights From A University’S Global Project Programme, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh

Research Collection School Of Accountancy

Universities today are embracing teaching pedagogy of project-based learning (PBL) through collaboration with industry. PBL allows students to learn theory in the classroom, then apply what they have learned in the field, solving a wide array of business or societal challenges facing organizations, while at the same time, solidifying their own knowledge. While there are many benefits of such academic-industry partnership, there are also challenges that if not addressed, may have serious consequences. This study aims to develop a framework that highlights the essence of partnership management in a PBL setting and validate the framework by conducting a focus group …

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 …

2021 Ijbe V1 Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Incorporating Experiential Learning Into The Accounting Curriculum: Best Practices And Lessons Learned From A Recently Implemented Curriculum, Timothy G. Bryan

Faculty Submissions

This paper offers best practices for implementing an experiential learning component into an accounting curriculum in order to provide multiple experiential learning opportunities that are “for credit.” Sometimes employers may not be able to provide internship opportunities to students, or students may not be able to dedicate the required amount of time to obtain an internship in accounting. Recognizing this reality, we recommend implementing an on-campus alternative that would provide students the experiential learning opportunity they need through the Volunteer Income Tax Assistance Program (VITA) for course credit. For students transitioning into the job market, this experiential learning opportunity provides …

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 …

2020 Ijbe Front Matter

International Journal for Business Education

1. Editorial Board
2. Letter from International President
3. SIEC-ISBE International

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, …

An Examination Of Computer Forensics And Related Certifications In The Accounting Curriculum, Michael A. Seda, Bonita Peterson Kramer, D. Larry Crumbley

Journal of Digital Forensics, Security and Law

Forensic accounting has been a fast-growing niche area within the accounting field for many years. While there has been dramatic growth in the number of courses and degrees in forensic accounting offered by universities, certain relevant topics receive little coverage, such as computer forensics. The purpose of this paper is to examine the views of accounting academics and practitioners pertaining to integrating computer forensics in the accounting curriculum, as well as to determine which forensic accounting certifications the respondents hold. Differences in opinions between the two groups are discussed, along with recommendations on how to improve the forensic accounting curriculum …

2019 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Ua99/5 Bowling Green Business University Departments, Wku Archives

WKU Archives Collection Inventories

Records created by and about the departments of Bowling Green Business University.

Graduate Bulletin: 2019-2020, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

2018 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Introductory Information Systems Course Redesign: Better Preparing Business Students, Gina Harden, Robert M. Crocker, Kelly Noe

Faculty Publications

Aim/Purpose The dynamic nature of the information systems (IS) field presents educators with the perpetual challenge of keeping course offerings current and relevant. This paper describes the process at a College of Business (COB) to redesign the introductory IS course to better prepare students for advanced business classes and equip them with interdisciplinary knowledge and skills demanded in today’s workplace.

Background The course was previously in the Computer Science (CSC) Department, itself within the COB. However, an administrative restructuring resulted in the CSC department’s removal from the COB and left the core course in limbo.

Methodology This paper presents a …