Index
Advances in Accounting Education: Teaching and Curriculum Innovations
ISBN: 978-1-78743-344-1, eISBN: 978-1-78743-343-4
ISSN: 1085-4622
Publication date: 29 August 2017
This content is currently only available as a PDF
Citation
(2017), "Index", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 21), Emerald Publishing Limited, Leeds, pp. 169-174. https://doi.org/10.1108/S1085-462220170000021006
Publisher
:Emerald Publishing Limited
Copyright © 2017 Emerald Publishing Limited
INDEX
AAA
See American Accounting Association (AAA)
AACSB
See Association to Advance Collegiate Schools of Business (AACSB)
Academic accountants
comparative advantage of
, 51–52
CPA Exam and
, 48–51
writing skills and
, 45
Academic values
academics concerned about content
, 43–44
ambivalence about service of economic interests
, 46–47
consistency with
, 43–48
CPA Exam and
, 43–48
indifference to legal responsibility
, 45–46
realism/relevance debate
, 47
skills important but not necessarily an academic’s job
, 44–45
Accounting academics
, 48, 51–53
Accounting education
, 101–124
active learning methods
, 109–111
background and motivation
, 103–105
in business schools
, 101–124
class size
, teaching techniques by, 117–119
contingency analysis
, 115–119
course level
, teaching techniques by, 115–117
course subject
, teaching techniques by, 115–117
curriculum reform and
, 51
discontinuities of
, 51
future research and
, 24
learning and teaching methods
, 111–113
limitations
, 24
realism/relevance debate
, 47
respondents’ demographics and tests for nonresponse bias
, 106–109
teaching experience, teaching techniques by
, 119
Accounting Education Change Commission (AECC)
, 102
accomplishments of
, 102
active learning activities and
, 110
formation of
, 102
mission of
, 102
Objectives of Education for Accountants
, 102
written communication activities and
, 121–122
Accounting Education: Charting the Course through a Perilous Future (Albrecht and Sack)
, 129
Accounting education journals
, 14–22
Active learning
defined
, 103
innovations
see Active learning innovations
in large classes
, 121
methods
, 109–119
research on
, 104
techniques
see Active learning techniques
written communication activities and
, 121–122
Active learning innovations
, 125–159
direct assessment data
, 150–155
faculty feedback
, 149–150
Financial Statement Analysis Project
, 141–149
financial statement user interview
, 136–139
implementation
, 134–149
internal control paper assignment
, 139–141
learning context and student characteristics
, 134–136
literature review
, 128–132
motivation for exercises
, 132–134
need for change
, 129–130
practical suggestions
, 155
project efficacy
, 149–155
transforming the first accounting course
, 130–132
Active learning techniques
, 101–124
background and motivation
, 103–105
class size, teaching techniques by
, 117–119
contingency analysis
, 115–119
course level and course subject, teaching techniques by
, 115–117
learning and teaching methods
, 111–113
teaching experience, teaching techniques by
, 119
AECC
See Accounting Education Change Commission (AECC)
AICPA
See American Institute of Certified Public Accountants (AICPA)
Albrecht, W. S.
, 102, 105, 120–121, 129, 131
American Accounting Association (AAA)
, 102, 135
Bedford Committee of
, 126, 129
Ohio Regional meeting
, 157
American Institute of Accountants
, 29
American Institute of Certified Public Accountants (AICPA)
, 29, 51–52
Bloom’s typology and
, 34
core competencies
, 131, 152, 161
CPA credential and
, 43
CPA Horizons 2025
, 58
periodic reviews
, 30
TBS and
, 32–33
American Taxation Association
, 60
American University of Sharjah, United Arab Emirates
, 134–138, 146–147, 152–155, 157
Apostolou, B.
, 105
Application, as dimension of learning
, 133
Association to Advance Collegiate Schools of Business (AACSB)
, 134
Bandura, A.
, 60
Beard, D. F.
, 104
Bline, D.
, 104
Bloom, B.
, 33–35, 133
Bloom’s taxonomy
, 10, 133, 156
Bloom’s typology
, 33–35, 37, 41, 43, 52
Booth-Butterfield, S.
, 61
Brandon, C.
, 131
Bryant, S. M.
, 147
Burney, L.
, 104
Caring
, as dimension of learning, 133
Certified Public Accountants (CPAs)
, 28, 41–42, 54, 58
Certified Public Accountants’ (CPA) Exam
, 27–55
academic accountants and
, 48–51
Auditing (AUD) section
, 37
Business Environment and Concepts (BEC) section
, 37–38
consistency with academic values
, 43–48
divining the purposes of
, 39–43
elevation of exam questions in Bloom’s typology
, 33–35
ethics and
, 11, 46
exam computerization and restructuring
, 29–30
examination difficulty and composition
, 30–33
Financial Accounting and Reporting (FAR) section
, 36–37
future research and conclusions
, 51–54
recent changes to
, 28–39
Regulation (REG) section
, 35–36
section-level issues
, 35–38
Charting a National Strategy for the Next Generation of Accountants
, 129
Cheng, Y.
, 58, 65, 69
Citation analysis
, 2–3
Citation count
, 4–5, 12
Citation rate
, 4–5, 12
Classroom learning and teaching methods
See Learning and teaching methods
Cohen, J.
, 130
Columbus, Christopher
, 36
Communication skills
, 11
Certified Public Accountants (CPAs) and
, 58
communication apprehension and
, 58
oral
, 58–59
written
, 58–59, 71
Contingency analysis
, 115–119
Cooperative learning techniques
, 131
Course learning experiences
, 160
CPA Exam
See Certified Public Accountants’ (CPA) Exam
CPAs
See Certified Public Accountants (CPAs)
Daly, J.
, 65, 66
Debreceny, R.
, 132
Dennis, D.
, 131
Dorminey, J.
, 105
ESL (English as a second language)
, 62
Ethics, and CPA Exam
, 11, 46
Everaert, P.
, 131
eXtensible Business Reporting Language (XBRL)
, 132, 146–147
Farewell, S.
, 132
Faris, K.
, 59
FASB
See Financial Accounting Standards Board (FASB)
Financial accounting
active learning innovations in introductory
, 125–159
emergence as presumptive mainstream of discipline
, 36
XBRL and
, 146–147
Financial Accounting Standards Board (FASB)
, 36
Financial Statement Analysis Project (FSAP)
, 134, 136, 141–149
companies for
, 162
Financial statement user interview
, 136–139
Fink, Dee
, 133, 135
Fink, L. D.
, 131, 154
Foundational knowledge
, as dimension of learning, 133
FSAP
See Financial Statement Analysis Project (FSAP)
GAAP
See Generally Accepted Accounting Principles (GAAP)
Gainor, M.
, 104
Generally Accepted Accounting Principles (GAAP)
, 36
Golen, S.
, 59
Gomaa, M.
, 132
Google Scholar
, 4, 24
Grading sheet
oral presentation
, 164–165
written report
, 164
Hanno, D.
, 130
Hasselback Directory of Accounting Faculty
, 105
Hassell, J.
, 105
Human dimension
, of learning, 133
Humphrey, R. L.
, 104
Hunton, J. E.
, 147
Individual Retirement Account (IRA)
, 64
Integration
, as dimension of learning, 133
Internal Revenue Code
, 36
Internet
, 4, 38, 43, 104
IRA
See Individual Retirement Account (IRA)
ISI Web of Knowledge
, 4, 24
Issues in Accounting Education
, 14–24
Journal of Accounting Education (JAEd)
, 14–24
Killian, L. J.
, 130–131
Learning
application
, 133
caring
, 133
dimensions of
, 133, 154
foundational knowledge
, 133
human dimension
, 133
integration
, 133
learning how to learn
, 133
Learning and teaching methods
, 120
class size, impact of
, 120
course level, impact of
, 120
discipline, impact of
, 120
faculty beliefs about appropriate use
, 111–113
percentage of classroom time used
, 109, 116
Lynch, D.
, 59
MacNeill, J.
, 58
Markelevich, A.
, 132
Mascle, D.
, 59, 61
Matherly, M.
, 104
McRae, T. W.
, 3
Miller, M.
, 65, 66
NASBA
See National Association of State Boards of Accountancy (NASBA)
National Association of State Boards of Accountancy (NASBA)
, 29
Office of Institutional Research (OIR)
, 151
OIR
See Office of Institutional Research (OIR)
Opdecam, E.
, 131
Pajares, F.
, 61
Pathways Commission on Accounting Higher Education
, 102–103, 126, 128–129, 131, 134, 155–156
Peer evaluation of team members
, 165–166
Phillips, G.
, 58
Rebele, J.
, 105
Research methodology categories
, 10–11
archival methodology
, 10
experimental studies
, 11
literature reviews
, 11
multiple research methods
, 11
persuasive argument
, 10
persuasive argument with statistical support
, 10
questionnaire/survey
, 10
teaching cases
, 11
Research topic categories
, 5–10
accounting program issues
, 10
classroom pedagogical issues
, 10
faculty issues
, 5, 10
student issues
, 10
teaching cases
, 10
Riley, T.
, 59
Roy, R.
, 58
Sack, R. J.
, 102, 105, 120–121, 129, 131
Sarbanes-Oxley
, 139
Scaled citation count
, 12
Scaled citation rate
, 12
Scopus
, 4, 24
SEC
See U.S. Securities and Exchange Commission (SEC)
Shaw, L.
, 132
Significant Learning Experiences (Fink)
, 133
Significant Learning Taxonomy (SLT)
, 131, 156
Simons, K.
, 59
SLT
See Significant Learning Taxonomy (SLT)
Social cognitive theory
, 60
State Boards of Accountancy
, 28–29
Stout, D. E.
, 103
Survey questions
, 166–167
Sylabus timeline, projects on
, 163
Task-based simulations (TBS)
, 32–33, 35–37, 42
Tax authority, finding
, 88–94
Tax classes
, 57–97
Tax planing letter
, 94–97
Tax research memorandum (or file memo)
, 75–79
guidelines for writing
, 79–88
sample
, 84–88
Tax return
, 94–97
TBS
See Task-based simulations (TBS)
Teaching techniques
by class size
, 117–119
by course level and course subject
, 115–117
by years of teaching experience
, 119
Treasury Regulations
, 36, 79
U.S. Securities and Exchange Commission (SEC)
, 132, 147
Writing
content-specific
, 52
tax research memorandum
, 75–79
Writing apprehension scale
, 65
by Daly and Miller
, 66
for ESL students
, 67
for nonnative English speakers
, 69
Written communication
, 58–59, 71
Written communication apprehension
, 57–97
design of assignments
, 62–65
models for study and comparison
, 61
opportunities for writing experience and increased weighting
, 61
pedagogical methods
, 59–71
providing effective feedback
, 61–62
Wygal, D. E.
, 103
XBRL
See eXtensible Business Reporting Language (XBRL)
Youngstown State University, Ohio
, 134–138, 140, 146–147, 149–155, 157, 162–163
Zheng, X.
, 104
- Prelims
- A Citation Analysis and Review of Research Issues and Methodologies in Advances in Accounting Education: Teaching and Curriculum Innovations
- Are We What We Test? A Critical Examination of the CPA Examination
- Reducing Written Communication Apprehension for Students in Tax Classes
- Special Section on Active Learning
- The State of Accounting Education in Business Schools: an Examination and Analysis of Active Learning Techniques
- Active Learning Innovations In Introductory Financial Accounting
- Index