Accounting Commons^™

People Orientation And Thing Orientation In Business Majors: Implications For Assessing The Impacts Of Cross-Functional Business Program Curricula, Todd J. Hostager, David A. Christopher, Kristy J. Lauver, Christopher Knowles

International Journal for Business Education

Background/Introduction/Purpose:  Prior research documented significant differences in people orientation and thing orientation (PTO) based on type of major and sex.  This study examines a set of measures for helping business programs to assess whether they are producing graduates equipped to consider both people and things when making decisions, regardless of their major or sex.

Methods/Design:  Students in a strategic management capstone course spent a single 75-minute session responding to a brief new venture pitch by identifying what types of additional information they would need to decide whether to invest in the business.  Three Likert-scaled options gauged the extent to participant …

The Role Of Generative Ai In Secondary School Business Education: Insights From Teachers’ Perceptions, Leonard Busuttil, Emanuel Mizzi

International Journal for Business Education

Background/Introduction/Purpose: Generative artificial intelligence (GenAI) has entered classrooms more quickly than the evidence base needed to guide its use, and that evidence base remains concentrated in higher education. Comparatively little is known about secondary school business education, a curricular area that brings together accounting, business studies, economics, financial literacy, marketing, and retail, and in which teachers move between subjects whose epistemological and procedural demands differ considerably. Existing studies also tend to treat business education as a single homogeneous domain, or to examine one of its subjects in isolation. This study addresses that gap by examining how secondary school business education …

How Does An Advanced Educator Utilize Digital Language Teaching And Learning By Integrating Linguistic, Cultural, And Business Life Perspectives?, Hely Westerholm, Pirjo Takanen-Körperich, Ph.D.

International Journal for Business Education

This paper explores advanced educators’ digital working capabilities in online language teaching, with a particular focus on sharing Finnish language and culture in a foreign context. Cultural and linguistic knowledge play a significant role in enhancing students’ motivation to study foreign languages. In today’s educational environment, digitalisation and globalisation exert an increasing influence on foreign language teaching and learning.

The digital learning environment has brought about a paradigm shift in foreign language didactics. Digital language learning is both challenging and holistic in nature. Continued foreign language learning is simultaneously an individual and a social process, as digital learning cultures impose …

How Grades Changed Before, During And After Covid-19 In A Business College, Douglas R. Moodie, Alison Keefe, Robin Cheramie

International Journal for Business Education

Purpose: This study examines how undergraduate business student grades changed before, during, and after the COVID-19 pandemic using a large institutional dataset from a business college in a US university between 2015 and 2024.

Method: The analysis includes over 390,000 student-course observations and incorporates instructional modality, student demographics, course characteristics, and prior academic performance.

Results: Results show a substantial increase in mean course grades during the COVID-19 period, followed by a partial reversion post-pandemic to levels that remain above pre-pandemic trends. These patterns are consistent across modalities, demographics, and departments.

Implications: The findings raise important questions regarding the interpretation of …

Flipping The Format: A Comparative Analysis Of Pedagogy’S Performance On Comprehension In Introductory Financial Accounting Education, Allison Drozd

Theses/Capstones/Creative Projects

Education is an ever-evolving field, and accounting education is no different. Introductory financial accounting is a required business course at universities that is characterized by high failure rates (Kealey et al., 2005). Evidence suggests that active learning and constructivist approaches improve comprehension of introductory financial accounting concepts as measured by exam performance. All methods studied produced statistically significant positive results on comprehension learning outcomes. Many professors' experiences support the studies' sentiment that active learning is important for teaching course concepts. The evidence reviewed in this thesis supports positive learning outcomes for comprehension of accounting concepts through active learning and constructivist …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance, Steven Asher, Meythi Meythi, Riki Martusa, Rapina Rapina

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of …

Restricted Access: Structural Gatekeeping And The Black Student Experience In Accounting Education, Richard W. Hurt Iii

Dissertations

This study explores the experiences of Black accountants as they reflect on their memories of the pipeline to their profession and the affective dimensions of their educational experiences as accounting majors in college. Grounding into Unapologetic Black Inquiry (UBI), a framework rooted in critical race theory, this investigation integrates narrative inquiry as a tool to capture rich descriptions from participant interviews and written reflections. Furthermore, this descriptive qualitative study explores how the structures and values of accounting education are rooted in a form of professionalism that prioritizes technical proficiencies over cultural knowledge, thus ignoring community forms of assets related to …

Hancock/Dana Strategic Analysis Podcast, Ruby P. Lenzen

Honors Program: Senior Projects (Public)

Through a series of interviews, part one of the podcast provides a look into the internal and external strategic factors of a mid-size accounting firm, Hancock/Dana. Partners and staff discuss the firm's history, culture, mission, and values, emphasizing the importance of client relationships and internal development through a "one firm" model. They also address the challenges and opportunities presented by industry trends, technology like AI, and competition, highlighting strategies for talent retention, operational efficiency, and client satisfaction. The conversations reveal how the firm aims to maintain a sustainable competitive advantage in the evolving accounting landscape.

Based on my interviews with …

Smu Appoints Professor Zhang Liandong As New Dean Of School Of Accountancy, Singapore Management University

SMU Press Releases and News

The Singapore Management University (SMU) has appointed Professor Zhang Liandong [张连栋教授] as the new Dean of its School of Accountancy (SOA), effective 1 July 2025. With over seven years of leadership experience at SOA, Professor Zhang will lead strategic initiatives to elevate the School’s academic reputation and impact.

Addressing The Accounting Pipeline Leak: Academic And Socioeconomic Barriers To Entry, Retention, And Belonging, Karlene Deng

Honors Theses

Many undergraduate students express an early interest in accounting, yet the actual number who later go on to matriculate into the profession is significantly lower. Despite efforts by educational institutions and the accounting industry to attract students to the profession, accounting programs experience high attrition rates. Using a survey-based approach, this research provides insights into factors that influence students to (1) enter university as declared accounting majors, (2) switch into accounting during their time at university, or (3) leave the accounting program. Additionally, this study examines the role of academic and socioeconomic backgrounds in shaping these decisions. By pinpointing potential …

Undergraduate Accounting Capstone: Enhancing Integration, Reflective Learning, And Workplace Transition For Future Professionals, Duan Ning, Magdeleine Lew, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

This study examines whether a university capstone course focused on accounting data and analytics equips undergraduate accounting students with the relevant professional and technological skills for future work. There is concern that the traditional accounting curriculum, which often emphasizes theoretical knowledge and technical skills, may not sufficiently prepare students for the complex, data-driven environment in the workplace. Therefore, our study is important because professional and technological skills are essential skills that students need to thrive in complex, data-driven environments, and our study provides insights into whether a capstone course can equip students with these skills. To examine these issues, we …

2025-2026 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2025-2026 Operating Budget of Morehead State University.

2024-2025 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2024-2025 Audit Report for Morehead State University.

Addressing Organizational Challenges In The Accounting Industry Through Academic-Industry Collaboration: A Literature Review, Blair Johnson

The Scholarship Without Borders Journal

The accounting industry is undergoing a significant transformation driven by a severe global shortage of accountants, rapid technological advancements, and increased regulatory pressures. This literature review critically examines the accounting profession's multifaceted challenges, including talent acquisition and retention issues, the impact of private equity investment, and the integration of artificial intelligence. The paper highlights the need for strategic partnerships between the accounting industry and academic institutions, particularly business schools, to address these challenges effectively. It emphasizes the importance of modernizing accounting curricula, fostering deeper university-industry collaborations, and co-creating experiential learning opportunities to better prepare graduates for the evolving demands of …

Tesla Inc. Strategic Audit, Mckenna Eppenbach

Honors Program: Senior Projects (Public)

Tesla Inc. is an American electric vehicle company. Tesla's main industry is the manufacturing and selling of electric vehicles, but it has grown to sell batteries, solar panels, and home power storages. Since the company's inception in 2003, it has grown to be the top seller of electric vehicles in the United States. This strategic audit seeks to understand Tesla's business model by analyzing its history, strategy, competitive advantages, resources, and major issues it may face. Internal and external factors were analyzed using the PESTEL analysis and Porter's Five Forces. Finally, recommendations are given on how Tesla can sustain a …

Evaluating The Perceived Benefits Of Education In Revenue Cycle Management And The Impact On Medical Claims Reimbursement, Jessica L. Miller

Student Dissertations

Efficient Revenue Cycle Management (RCM) is essential for healthcare organizations to ensure timely and accurate reimbursement for medical claims. The research problem was the significant inadequacies in RCM process in medical billing that has resulted in financial burdens imposed on providers, patients, and the organizations that provide medical services. There are clearly identified educational gaps in RCM that contribute to claim denials, delays, and revenue loss, underscoring the need for robust training programs. The purpose of this study was to explore the perceived impact of education in RCM on medical claim reimbursement outcomes within the U.S. healthcare system. The study …

Making Accounting Education Fit For Purpose For The New Economy, Yew Kee Ho, Jean Liu, Sze Kee Koh, Kai Teck Ng, Sa-Pyung Sean Shin, Tin Wee Tan, Yuanto Zhu Kusnadi

Research Collection School Of Accountancy

The accountancy profession faces one of its most challenging periods as several factors converge to disrupt it. Technological advancements, the expanding role of accountants, declining student interest in accountancy, and increasing expectations for uniquely human capital all exert pressure on the profession to reinvent itself or face marginalisation. This study, funded by the Institute of Singapore Chartered Accountants (ISCA), examines trends in the accountancy profession alongside accountancy education in Singapore. Its goal is to formulate a fit-for-purpose accountancy education for the new economy.

Preparing Accountants Of The Future: Examining An Accounting Data And Analytics Undergraduate Program In Singapore, Poh Sun Seow, Gary Pan, Clarence Goh, Duan Ning, Magdeleine Lew

Research Collection School Of Accountancy

Due to technological innovations, there is a need for universities to produce accounting graduates who are proficient in data and analytics, in addition to core accounting skills. A university in Singapore launched the accounting data and analytics (AD&A) second major program to provide students with skillsets in data and analytics. The aim of this study is to examine the efficacy of the AD&A program. 100 participants were surveyed, involving 70 graduates of the program and 30 employers. The results show that both graduates andemployers were satisfied with the program. The results also show that the program adequately equips graduates with …

Jp Morgan Chase Strategic Analysis, Carson Swartzbaugh

Honors Program: Senior Projects (Public)

JP Morgan Chase is an American financial institution that touches all sides of the financial sector, including commercial banking, consumer banking, investment banking, and asset management, to name a few. JP Morgan Chase is the largest American Bank and a global leader in the financial industry. A PESTEL analysis of JP Morgan Chase and the financial sector of the United States will give an overall view of the industry while providing critical insight into the opportunities and challenges faced by JP Morgan Chase and its competitors. Additionally, Porter’s Five Forces will focus on the competitive environment in which JP Morgan …

Exploring Entrepreneurial Intention And Subjective Beliefs: A Comparative Analysis Of General Education Schools And Commercial Schools, Julia Riess, Bettina Fuhrmann, Gerhard Geissler

International Journal for Business Education

This study examines the entrepreneurial intentions of Austrian secondary school students, specifically comparing students from commercial schools with those from general education schools. We analyzed 2,329 data sets and found that subjective beliefs, primarily behavioral and control beliefs, significantly influence entrepreneurial intentions. In addition, demographic factors such as gender, language, acquaintance with entrepreneurs, and school type play a significant role in explaining the variance in entrepreneurial intentions.

Our detailed analysis shows that students from commercial schools have stronger entrepreneurial intentions and subjective beliefs. Particularly notable are the differences in behavioral beliefs, where students from commercial schools find all aspects of …

The Effect Of Massage Therapy On Test Anxiety Experienced By Traditional-Aged Undergraduate Business Students, Jorge A. Pazmiño

Graduate Theses, Dissertations, and Capstones

Test anxiety impacts traditional-aged undergraduate business students and influences their academic performance and overall well-being. This study explored the efficacy of massage therapy (MT) as a means of mitigating test anxiety within this demographic. Building on existing literature that addresses the consequences of anxiety and alternative coping mechanisms, this research study focused on MT as a potential strategy for test anxiety management. The study employed the Adult Manifest Anxiety Scale–College Version (AMAS-C) to gather data from participants at a private liberal arts institution in the East South-Central region of the United States. An experimental group received an MT intervention, while …

Using Education To Protect The Elderly Against Fraud, Erik Charles

Honors College Theses

This study’s goal is to provide a guide to anyone looking to educate the elderly on fraud. Advice is provided for those who want to help an elderly person in their life and for people who wish to create fraud educations programs of their own. My own experience creating and giving a fraud lecture at a senior living facility is used as evidence for my advice, as well as research into various elderly and fraud related topics.

Leading Horses To Water During A Pandemic: Assuring Communication Learning For "Quants", Thomas Hall

International Journal for Business Education

Students who are attracted to quantitative disciplines of study can be reluctant to devote much attention to the important task of communicating, and previous research (Hostager, 2018) has identified statistically significant differences in learning approaches by major among undergraduate business students. This paper presents results of learning assurance for writing skills (direct measures) even when the content of the course relates to the highly quantitative topics of data analytics and finance. The approach combines various pedagogical methods in an undergraduate, writing-intensive setting: traditional testing but in an iterative framework, “flipped classroom” intensive work using spreadsheet software, repeated submission of brief …

2024-2025 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2024-2025 Operating Budget of Morehead State University.

2023-2024 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2023-2024 Audit Report for Morehead State University.

An Examination Of The Relationship Between Cheating In Online Classes And Technostress: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper

International Journal for Business Education

This research study investigated the relationship between technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) and faculty perceptions of student cheating in online classes. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems, and other research panels during 2021 (N = 94). Findings from regression analysis indicated that the techno-complexity subconstruct is positively related to a faculty’s perception …

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …

Pull Strategy Marketing Public Relations Pt Gramedia Asri Media Dalam Menarik Perhatian Publik Terhadap Produk, Safrina Nur Samsiah, Meutia Nada Zahrany, Fathiya Amajida, Susie Perbawasari, Renata Anisa

Jurnal Administrasi Bisnis Terapan

A company or organization requires the use of Marketing Public Relations to stimulate sales. Marketing Public Relations is designed to stimulate purchases and provide satisfaction to consumers through the communication of reliable product or service information and through impressions that relate the company and its products according to consumers' needs, wants, concerns, and interests. The purpose of this study is to obtain an overview of the implementation of the Marketing Public Relations strategy to attract public attention to product excellence. This research methodology uses a qualitative descriptiveresearch method. The data collection method used was interviews with the company's Sales Superintendent, …

Using Team Rewards And Individual Assessment To Incentivize Collaboration In Team Projects, Prasart Jongjaroenkamol

Research Collection School Of Accountancy

Team projects are commonly used in higher education across different disciplines to promote cooperation among students. However, achieving this objective can be challenging. To address this issue, educators have explored various strategies, such as implementing peer evaluation or having periodic consultations with teams. In this paper, I present a novel approach to team assessment that combines team rewards with individual assessment. In this assessment, each team member independently takes a quiz, and the team's score is determined by the average performance of its members. Consequently, the team reward becomes intricately tied to the individual learning outcomes of all team members. …