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Full-Text Articles in Accounting

A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina Jul 2022

A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina

Journal of Athlete Development and Experience

NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit …

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Society Dilemma Of Computer Technology Management In Today's World, Iwasan D. Kejawa Ed.D Apr 2022

Society Dilemma Of Computer Technology Management In Today's World, Iwasan D. Kejawa Ed.D

School of Computing: Faculty Publications

Abstract - Is it true that some of the inhabitants of the world’s today are still hesitant in using computers? Research has shown that today many people are still against the use of computers. Computer technology management can be said to be obliterated by security problems. Research shows that some people in society feel reluctant or afraid to use computers because of errors and exposure of their privacy and their sophistication, which sometimes are caused by computer hackers and malfunction of the computers. The dilemma of not utilizing computer technology at all or, to its utmost, by certain people in …

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2021-2022 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2022

2021-2022 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2021-2022 Audit Report for Morehead State University.

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Real-Life Skills Accounting Students Need, Kate Mcneil Jan 2022

Real-Life Skills Accounting Students Need, Kate Mcneil

Sabbatical Projects

Kate McNeil, CPA, CMA, CFM, Associate Professor of Accounting, worked with one of her former firms, MarksNelson, to be a part of on-campus recruiting during the of Fall 2022. She talked to many recruiters and former students to see what the process was like and what students were doing well and where they could improve to set themselves apart. She then interviewed the new hires at MarksNelson, across all departments, about what skills they felt they were well prepared with and what they needed more of. She also interviewed some former students that were new to the profession. Finally, she …

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2022-2023 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 2022

2022-2023 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2022-2023 Operating Budget of Morehead State University.

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Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker Jan 2022

Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker

Walden Dissertations and Doctoral Studies

The primary role of financial managers is to produce accurate financial reporting that shows financial health. Financial managers may experience negative effects on the financial stability of their business organizations if they do not conduct corporate-responsible financial reporting effectively. Grounded in the international accounting standards board’s framework, the purpose of this qualitative multiple case study was to explore strategies financial managers use to conduct corporate-responsible financial reporting to achieve financial stability. The participants comprised three financial managers in Georgia, US, with strategies to conduct corporate-responsible financial reporting to achieve financial stability. Data were collected from semistructured interviews, organizational documents, and …

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The Ethicality And Political Skill Of Leaders And Subordinate Job Satisfaction: A Study Of Accounting Faculty, Donald L. Ariail Jan 2022

The Ethicality And Political Skill Of Leaders And Subordinate Job Satisfaction: A Study Of Accounting Faculty, Donald L. Ariail

College of Graduate Studies: Theses & Dissertations

Using a sample of 539 accounting faculty teaching in the United States, this study explored perceptions of the ethicality and political skill of their direct supervisors and self-reported levels of job satisfaction. Ethicality was measured with the Ethical Leadership Scale (ELS) and the Behavioral Integrity (BI) Scale. These measures, which were highly correlated, were proxy measures for accounting faculty perceptions of the tone-at-the-top (TATT)—the ethical leadership under which faculty teach and research. The results indicated that while the majority of accounting faculty perceived their direct supervisor as being ethical, about a third (28% BI, 34.8% ELS) of them did not …

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Open Education Exploration Grant: Leigh Moon, Leigh Moon Jan 2022

Open Education Exploration Grant: Leigh Moon, Leigh Moon

Ames Library Awards

No abstract provided.

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Developing Talent Through Work-Integrated Learning, Poh Sun Seow, Gary Pan Jan 2022

Developing Talent Through Work-Integrated Learning, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

No abstract provided.

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Engaging First Year Students In Assessment Rubrics: Three Personal Experiences, Katherine Ashman, Kristina Turner, Dona Martin Jan 2022

Engaging First Year Students In Assessment Rubrics: Three Personal Experiences, Katherine Ashman, Kristina Turner, Dona Martin

Australian Journal of Teacher Education

In a direct effort to build a greater understanding of higher education teaching and learning opportunities, this study shares the journey of three university lecturers working to ensure best practice outcomes from criterion-referenced assessment [CRA]. The work was built on a belief that our respective higher education undergraduate students did not fully value the design structure or feedback outcomes inherent in CRA. Using a collaborative autoethnographic lens we pooled experiences, outcomes, challenges, assumptions, and accounts of unconscious biases from across our different tertiary education schools and subjects. Our examination enriched our understanding, our teaching, and our student outcomes. In sharing …

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Hudl Strategic Analysis, Jessica Swanson Dec 2021

Hudl Strategic Analysis, Jessica Swanson

Honors Program: Senior Projects (Public)

Hudl is a cutting-edge company that assists with the filming, distributing, and recording statistics for more than 40 sports. The sports, at the high school, college, and even professional level, consist of football, basketball, soccer, volleyball, and many others. Growing since its founding in 2006, Hudl now has more than 2,400 employees across 20 countries. To analyze the external environment of the video-sharing industry, a PESTEL analysis and a Porter’s Five Forces analysis were completed. These analyses found that Hudl was a unique case because they are in a very niche portion of the industry and take up a large …

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Project-Based Pedagogy: The Client's Perspective, Wayne Aho, Wendy Cagle, Jon Marvel, Michael Smith, Edward Wright Dec 2021

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 …

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Signature Pedagogy For Entrepreneurship Education: An Emerging Perspective, Ashley Gess, Eleonora Brivio, Gianluca De Leo Dec 2021

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 …

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Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge, Emanuel Mizzi Dec 2021

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 …

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Promoting Employer Desired Competencies Through A Multiphased "Workgroup" Project, Ashly Smith Dec 2021

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 …

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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 Dec 2021

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 …

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Internships As Clinical Rotations In Business: Enhancing Access And Options, Faye W. Gilbert, Jason Harkins, Pankaj Agrrawal, Taylor Ashley Dec 2021

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 …

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Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses, Christian Friedl Dec 2021

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 …

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Wayfair Sales Tax Nexus: An Illustrative Case Study Of Data Analytics And Data Visualization In An Introductory Tax Course, David Horn, Jacob Enger Oct 2021

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 …

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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 Sep 2021

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 …

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Celebrating A Milestone: 20th Anniversary Achievement Highlights [School Of Accountancy], Singapore Management University Aug 2021

Celebrating A Milestone: 20th Anniversary Achievement Highlights [School Of Accountancy], Singapore Management University

SMU Corporate Reports

The book “Celebrating a Milestone 20th Anniversary Achievement Highlights” was published in August 2021 to commemorate SoA’s 20th Anniversary as well as the 15th Anniversary of the Master of Professional Accounting Programme. The book documents the achievements and key milestones in SoA’s history.

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The Impact Of Working Capital On Cash Management Under Ias 7 Framework: An Examination Of Tourism Listed Companies In Indonesia And Turkey, Tri Damayanti, Tuba D. Baskan Aug 2021

The Impact Of Working Capital On Cash Management Under Ias 7 Framework: An Examination Of Tourism Listed Companies In Indonesia And Turkey, Tri Damayanti, Tuba D. Baskan

University of South Florida (USF) M3 Publishing

The objective of this study is to find the impact of capital on cash management in tourism industries. We employ three models for measuring cash management. Working capital structure is measured by working capital turnover ratio. In order to get more understand of our analysis, we hired control variables such firm performance, firm size and country specific. We applied panel analysis of 93 financial reports of Indonesian and 27 Turkish tourism listed companies. We apply three models of cash management which could not be find in another prior research. The output shows that each model found that our hypotheses is …

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Relationship Between Business Confidence Index And Non-Financial Firms Foreign Exchange Assets And Liabilities: Evidence From Ardl Bound Approach, Ilkut E. Kandil-Goker Aug 2021

Relationship Between Business Confidence Index And Non-Financial Firms Foreign Exchange Assets And Liabilities: Evidence From Ardl Bound Approach, Ilkut E. Kandil-Goker

University of South Florida (USF) M3 Publishing

The effects of confidence indices on macroeconomic factors and stock returns are widespread in the literature. This study, unlike previous studies, examines the effect of the confidence index on foreign exchange positions of non-financial firms. Are the non-financial firms’ managers considering the business confidence index when they manage their foreign exchange position? According to the findings, while there is no significant relationship between non-financial firms' foreign currency assets and business confidence index; there is a significant relationship between the foreign currency liabilities and the business confidence index in both the long-run and the short-run. Although the coefficient is low, as …

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Future-Ready Accountant: Upskilling And Life-Long Learning In The Age Of Digital Transformation, Yuanto Kusnadi, Gary Pan Jul 2021

Future-Ready Accountant: Upskilling And Life-Long Learning In The Age Of Digital Transformation, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

Upskilling and life-long learning are two key phrases that Education Minister Lawrence Wong highlighted in his speech at the Straits Times Education Forum 2021. The rapid emergence of digital technologies has disrupted many industries, including accountancy sector. While accounting jobs will continue to exist and grow, the way that accounting work is carried out is no longer the same. Accounting functions are increasingly relying on digital technologies to enable their work. For instance, data analytics is deployed in audit and forensics to detect irregular patterns in accounting transaction. Machine learning algorithms are used to sharpen forecasting models to predict sales …

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Efektivitas Active Cycle Of Breathing Technique (Acbt)Terhadap Peningkatan Kapasitas Fungsional Pada Pasien Bronkiektasis Post Tuberkulosis Paru, Aditya Denny Pratama Jun 2021

Efektivitas Active Cycle Of Breathing Technique (Acbt)Terhadap Peningkatan Kapasitas Fungsional Pada Pasien Bronkiektasis Post Tuberkulosis Paru, Aditya Denny Pratama

Jurnal Vokasi Indonesia

Bronchiectasis is a chronic disorder characterized by irreversible bronchial dilatation accompanied by an inflammatory process in the walls of the bronchi and the surrounding lung parenchyma. Bronchiectasis can be caused by infection with the bacterium Mycobacterium Tuberculosis which is the bacteria that causes pulmonary tuberculosis (pulmonary TB). The main characteristic of bronchiectasis is the accumulation of mucus, chronic bacterial infections, and persistent bronchial inflammation. The purpose of this case study was to determine the effectiveness of the Active Cycle Of Breathing Technique (ACBT) on increasing functional capacity in bronchiectasis patients with pulmonary tuberculosis. The research method used is in the …

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Penyusunan Kurikulum Blok Bahasa Inggris Vokasional, Erlin Estiana Yuanti, Nabilla Kusuma Vardhani Jun 2021

Penyusunan Kurikulum Blok Bahasa Inggris Vokasional, Erlin Estiana Yuanti, Nabilla Kusuma Vardhani

Jurnal Vokasi Indonesia

This research aims at designing vocational block curriculum for Bachelor of Applied English Vocational College (BAE SV) UGM to assure the achievement of the study program’s competences based on the Independent Campus policy (MBKM) and to produce English Specialists in Public Relations as its graduate profile. The research employs qualitative method, using Research and Development approach in the three stages done, such as: (1) library study, (2) designing the block curriculum, and (3) validating the curriculum design by holding FGD with stakeholder users. The research produces a vocational English block curriculum based on CEFR Level C1 and SKKNI No.629/ 2016 …

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Menulis Untuk Publikasi: “Punya Ide, Tapi Sulit Menuliskannya”, Wahyu Kartika Wienanda, Yohana Ika Harnita Sari, Triana April Liani, Azalea Puteri Utami Jun 2021

Menulis Untuk Publikasi: “Punya Ide, Tapi Sulit Menuliskannya”, Wahyu Kartika Wienanda, Yohana Ika Harnita Sari, Triana April Liani, Azalea Puteri Utami

Jurnal Vokasi Indonesia

Writing for publication is the scholars’ needs. Unfortunately, the number of student publications, especially in the Applied English Study Program, Sekolah Vokasi UGM, has not shown a good trend. Thus, the study program provides a subject namely Academic Writing to help the students practice and improve their research writing skills. However, specifically-tailored course materials for the subject have not been provided. This study aims to find out the students’ needs for writing a research publication. Interviews to 20 students of Transfer Program in Applied English and 3 journal reviewers were conducted. The interview results were then analyzed based on parts …

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Complaints Of Asthenopia Symptoms In-Office Employees, Chita Widia, Ricky Rahmawinata, Darmono Darmono Jun 2021

Complaints Of Asthenopia Symptoms In-Office Employees, Chita Widia, Ricky Rahmawinata, Darmono Darmono

Jurnal Vokasi Indonesia

An Eyes health problem that can be experienced by employees is asthenopia. The purpose of this study is to address complaints of Asthenopia symptoms in the employees of one of the offices in Tasikmalaya city in 2020. This research uses a descriptive quantitative research method, a cross-sectional design. In this study, to collect data, the tool used was a questionnaire. Research results found that the most asthenopia symptoms felt by employees of one of the offices in the City of Tasikmalaya were shaded vision when looking at objects, glare when working at a computer, difficulty focusing while working at the …

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Faktor Informasi Online Dalam Pengambilankeputusan Investor Pada Platform Crowdfunding Berbasis Donasi, Rendy Adhi Pratama, Liyu Adhi Kasari Sulung, Sri Rahayu Jun 2021

Faktor Informasi Online Dalam Pengambilankeputusan Investor Pada Platform Crowdfunding Berbasis Donasi, Rendy Adhi Pratama, Liyu Adhi Kasari Sulung, Sri Rahayu

Jurnal Vokasi Indonesia

This study aims to analyze the role of online information in the decision-making process of investors in the form of donation-based crowdfunding. We use Kitabisa.com as a donation-based crowdfunding platform and collect 74 data on donation projects. This study uses the combination of a regression model with cross section data and an Elaboration likelihood model. The results of this study found that several very important online information variables, such as updates and shares on Facebook, proved significant to influence investors' decisions on crowdfunding platforms in Indonesia. The results of this study prove that the central routes obtained from project updates …

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Pemanfaatan Strategi Omnichannel Marketing Di Perguruan Tinggi, Peny Meliaty Hutabarat, Melisa Bunga Altamira, Erni Adelina Jun 2021

Pemanfaatan Strategi Omnichannel Marketing Di Perguruan Tinggi, Peny Meliaty Hutabarat, Melisa Bunga Altamira, Erni Adelina

Jurnal Vokasi Indonesia

Technological developments encourage changes in consumer behavior, including corporate interactions. This also affects many educational institutions, especially in higher education levels. The use of multiple channels has been increasing, and it is quite a complex challenge for higher education to provide seamless and optimal journey experiences as needed by their audiences. These developments in technology and consumer behavior drive all higher education institutions to increase their competitive advantages. The omnichannel strategy is an effective way for them to increase the competitive advantage and to reach prospective students through various platforms, with specific and personified messages. In its application, omnichannel marketing …

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