Index
Advances in Accounting Education: Teaching and Curriculum Innovations
ISBN: 978-1-83797-173-2, eISBN: 978-1-83797-172-5
ISSN: 1085-4622
Publication date: 14 December 2023
This content is currently only available as a PDF
Citation
(2023), "Index", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 27), Emerald Publishing Limited, Leeds, pp. 223-230. https://doi.org/10.1108/S1085-462220230000027016
Publisher
:Emerald Publishing Limited
Copyright © 2024 Thomas G. Calderon
INDEX
Abnormal spoilage
, 198
Absorption cost per unit produced
, 179
Academic performance, regression model for
, 94
Accounting
, 149
(see also Undergraduate accounting)
for costs
, 199, 202
curriculum
, 10, 156–157, 160, 162–163
decision support systems in
, 106
generative AI and subdomains of
, 112–113
pedagogy
, 103–105, 112, 116
programs
, 12, 148
research
, 30–31
systems
, 112
topics
, 5
Accounting and Auditing Enforcement Releases (AAERs)
, 48, 51
Accounting courses
classroom implementation of professional cases
, 34–35
grading
, 35–36
intermediate accounting professional case grading
, 37–39
planning process for professional case classroom incorporation
, 32–33
professional accounting research and intermediate course details
, 33
professional accounting research and intermediate course objectives
, 33–34
professional accounting research case grading
, 36–37
professional case topics and questions
, 39
student learning and feedback
, 39–40
use practitioner created professional case studies in
, 31
working with practitioners to develop cases
, 31
Accounting Education Change Commission, The
, 175
Accounting information systems (AIS)
, 31, 107–112, 159, 164
assignment instructions
, 49–52
course and learning objectives
, 48
grading
, 52
internal controls research project
, 48–49
student learning and feedback
, 52–54
Accounting Standards Codification
, 34
Accreditation bodies
, 159
Advanced excel analysis tools
, 8–9, 16
Alteryx
, 9
American Accounting Association (AAA)
, 156
American Institute of Certified Public Accountants (AICPA)
, 4–5, 156, 158
Analysis of variance (ANOVA)
, 72
Analysis ToolPak
, 8
Analytics technologies
, 5
ANOVA procedure
, 7
Anthropic Claude
, 126
Application Programming Interfaces (APIs)
, 123
Artificial intelligence (AI)
, 115, 121, 126, 145
(see also Generative AI)
Assignment instructions
, 121
initial response
, 121
revised response
, 121
Association to Advance Collegiate Schools of Business (AACSB)
, 156–157, 159
AACSB–accredited accounting programs
, 157
Accounting Standard A7
, 157
Accreditation
, 161
Audience-response system (ARS)
, 208
Audit Standard No. 2
, 48
Augmentation premise
, 103, 107–108
Augmented example while ignoring spoilage
, 202–203
Basic accounting for costs
, 196–198
Basic process costing, worksheets in
, 193
Big data
, 121, 157
analytics
, 122
Bing AI
, 126
Blockchain
, 14
Bottom-up approach
, 49
Brazil exercise
, 132–134
Bronze nature scenes (BNS)
, 178, 188
Business analytics and reporting (BAR)
, 6
Business cycle processes
, 48
Business student investors’ perceptions of public company context
competitive strategy
, 80
financial flexibility
, 80
management credibility
, 80
scale
, 80
survey items on
, 80
Case creation process
, 31
ChatGPT
, 121, 126, 129, 135, 140, 146, 150
AI output students
, 108
background on tax accounting education
, 147
benefits and costs of
, 148–149
challenges in tax education
, 147–148
need for subject matter knowledge
, 149
output provided to students
, 122–123
questions require level of judgment
, 150
response
, 151–152
“right” question to ask
, 150–151
in tax courses
, 149
ChatGPT Plus
, 130
ChatGPT-3. 5
, 127, 130
ChatGPT-4
, 130
Classroom
implementation of professional cases
, 34–35
impact of student laptop use in
, 83–86
COBIT
, 15
Competitive strategy
, 61, 80
perception of
, 64–65
Complete costing
absorption cost per unit produced
, 179
using activity
, 177–178
completing activity
, 180
cost-plus method
, 180
determine full cost per unit
, 179
determine selling and administrative cost per unit sold
, 179
evaluate product viability
, 180
evidence from faculty
, 185
evidence from students
, 182–185
evidence of efficacy
, 182
grading activity
, 182
using information given, assign operating costs to four departments
, 178–179
intended audience
, 177
literature and learning objectives
, 175–176
possible modifications
, 180–181
seven segments
, 178
target cost for each product
, 178
Content revision index (CRI)
, 108, 116
Continuous Controls Monitoring (CCM)
, 122
Control theory principles
, 104
“Core”-plus-“discipline” model
, 159, 165
Cosine similarity index
, 134
Cost of Goods Sold (COGS)
, 181
Cost-plus method
, 180
Cost-Volume-Profit (CVP)
, 174
Course material, students who struggle with
, 85–86
COVID-19
crisis
, 206
pandemic
, 156, 206
CPA Evolution initiative
, 4–5, 159, 165
CPA exam
, 4
Critical thinking
, 30, 40
Crowdsourcing approach
, 112
Cryptocurrency
, 14
Curriculum
, 11
Cybernetics
, 102
DSS in accounting
, 106
generative AI
, 106–107
generative AI and AIS
, 108–112
generative AI and subdomains of accounting
, 112–113
generative AI and syllabi considerations
, 113–115
literature review
, 104–105
method
, 107
beyond syllabi
, 115–116
Cybersecurity
, 4, 10
Data analytics
, 4–5, 8–10, 157, 159, 164
integration
, 162
issues
, 163–165
literature review
, 157–161
methodology
, 161
results
, 162
subskills
, 9
Data extraction, transformation, and loading
, 8, 16
Data integration tools
, 123
Data management
, 11
Data visualization
, 9, 16
Data warehouses
, 123
Data warehousing
, 11
Database query skills
, 17
Decision making
, 62
innovative approach to teaching financial statement analysis for
, 63–66
Decision support systems (DSS)
, 106
in accounting
, 106
Decision-making process
, 147
Deep fakes
, 107
Deep learning
, 102
Definition stage, design thinking
, 105
Descriptive statistics
, 87
Design thinking
, 103
DSS in accounting
, 106
generative AI
, 106–107
generative AI and AIS
, 108–112
generative AI and subdomains of accounting
, 112–113
generative AI and syllabi considerations
, 113–115
literature review
, 105–110
method
, 107
beyond syllabi
, 115–116
Digital acumen
, 4, 10–11
Dodd-Frank Act
, 113
Dwelling unit
, 40
Educational tools
, 208
Educators in pandemic, stress factors affecting
, 207–208
Email
, 82
Emerging skills for career success
cybersecurity
, 10
data analytics
, 8–10
digital acumen
, 10–11
IT audit
, 13–14
IT governance
, 14–15
IT risks and controls
, 11–12
literature review
, 5–6
method
, 6–7
predictive analytics
, 12–13
results
, 7–8
SOC reports
, 15–16
teaching locus
, 16
Emerging technology
, 5, 102, 115
Emerging topics
, 4
and subtopic descriptions
, 20–24
teaching locus professionals’ opinions
, 25–27
Empathy stage, design thinking
, 105
Enterprise Resource Planning systems (ERP systems)
, 107, 123
Environmental, Social, and Governance (ESG)
, 113
Evolution initiative
, 5
Excel
, 5, 9–10
data analysis tools
, 8
spreadsheet tools
, 6
Experiential FSA approach
, 62
Experiential learning
, 60
Experimentation
, 105
Extraction, transformation, and loading (ETL)
, 8, 123
Facebook
, 82
FASB Codification database
, 96
Feedback loops
, 104–105
Feedback mechanisms
, 106
Field study
, 86
design of
, 86
results
, 87–92
FIFO method
, 192–193, 196, 202
Financial accounting class
, 127, 132
Financial flexibility
, 65–66, 68, 80
Financial Reporting II
, 31
Financial statement analysis (FSA)
, 60, 65
control variables
, 74–75
descriptive statistics
, 68–69
financial statements analyses task
, 67
fixed effects
, 79–75
interdisciplinary financial statement analysis model
, 62–66
learning objective
, 62
pre–post survey analysis
, 69–72
for problem solving
, 66
results
, 68
student participants and study design
, 66–67
survey instrument and variables
, 67–68
test
, 72–73
Financial statement analysis for decision making, innovative approach to teaching
, 63
Formal tax research memo
, 44
Full cost
, 174–176
per unit
, 179
Fundamental differences
, 191–192
Fuzzy Lookup
, 9
add-ins for Excel
, 8
Generative Adversarial Networks (GANs)
, 106
Generative AI
, 102, 106–107, 107–112, 127
background
, 129
Brazil exercise
, 132–134
implications for teaching and learning
, 140–141
method
, 132
research questions
, 131–132
results and observations
, 134–140
and subdomains of accounting
, 112–113
and syllabi considerations
, 113–115
tools
, 130, 149
USA exercise
, 134
Google Bard
, 126
Google-equivalent Chinese technology
, 102
Grading rubric
, 52
and advice for tax research assignment and course
, 45
Grant Industries
, 194
Graphics processing units (GPUs)
, 106
Handwrite notes
, 82–83
Higher education system
, 206
Home office deduction authority
, 43
Ideation stage, design thinking
, 105
Information systems integration
, 160
Information technology (IT)
, 48, 159
Audit
, 4, 13–14
governance
, 4, 14–15
risks and controls
, 11–12
Innovative worksheet approach
, 192
Institute of Management Accountants (IMA)
, 158, 164
Integration
of technology competencies
, 156
of tools and concepts
, 40
Interactive class structure, mitigating effect of
, 84–85
Interdisciplinary Financial Statement Analysis Model
, 62
financial flexibility
, 65–66
individual and group investment decisions
, 66
innovative approach to teaching financial statement analysis for decision making
, 63
perception of competitive strategy
, 64–65
Intermediate accounting
course objectives
, 33
intermediate accounting I or II course
, 33
professional case grading
, 37–39
Internal analysis
, 64
Internal Controls Research Project
, 48–49
embedded in accounting information systems course
, 48–54
Internal Revenue Code
, 43
International tax
, 48
JSM Inc.
, 177–178, 188–189
Laptop note-takers, performance of
, 83–84
Laptop note-taking
, 82
choice to type or handwrite notes
, 82–83
experiment
, 92
experiment results
, 92–95
experimental design
, 92
field study
, 86
literature review and hypothesis development
, 82
method
, 86
performance of laptop note-takers versus longhand note-takers
, 83–86
impact of student laptop use in classroom
, 83–86
Laptops as distractors
, 84
Large language models (LLM)
, 103, 129
Learning
implications for
, 140–141
process
, 34, 127
Learning management system (LMS)
, 132, 219
“Less points off” approach
, 36
LinkedIn
, 67
Longhand note-takers, performance of
, 83–84
Longhand note-taking
choice to type or handwrite notes
, 82–83
experiment
, 92
experiment results
, 92–95
experimental design
, 92
field study
, 86
literature review and hypothesis development
, 82
method
, 86
performance of laptop note-takers versus longhand note-takers
, 83–86
impact of student laptop use in classroom
, 83–86
Machine learning
algorithms
, 123
techniques
, 102
Management credibility
, 60–61, 64, 80
Manufacturing overhead (MOH)
, 176
costs
, 188
MOH-carving
, 178
MOH-staining, office support, and sales
, 178
MBA students
, 60, 68
Mining
, 11
Model Curriculum, The
, 10
Multiple regressions
, 8
National Association of State Boards of Accountancy (NASBA)
, 4–5
National Center for Education Statistics, The
, 209
Natural intelligence (NI)
, 103, 147
Natural language processing (NPL)
, 102
Neural networks
, 102
Non-course-related activities
, 82
Non-statistical models
, 12
Northern Illinois University (NIU)
, 31, 48
Note-taking method
, 88–89
Online learning
, 219
Overall Case scores
, 35–36
Pandemic, stress factors affecting students and educators in
, 207–208
Parallel processing
, 15
Pathways Commission
, 30
Pedagogical strategies
, 115
Peer scores
, 35–36
Perceived behavioral control
, 65
Physical process
, 131
Planning process for professional case classroom incorporation
, 32–33
Pre-determined overhead rate (POHR)
, 175
Predictive analytics
, 4, 12
Presentation scores
, 35–36
Problem solving
FSA for
, 66–68
skills
, 148
Problem/issue identification
, 40
Process costing
, 191
basic accounting for costs
, 196–198
complicated example
, 198–200
literature review
, 192–193
worksheets in basic process costing
, 193–196
Product viability
, 176
Professional accounting research
case grading
, 36–37
and intermediate course details
, 33
and intermediate course objectives
, 33–34
Professional cases
, 33
classroom implementation of
, 34–35
planning process for professional case classroom incorporation
, 32–33
Professional research skills
, 30
Professional tax research skills for undergraduates
, 40
grading rubric and advice for tax research assignment and course
, 45
student responses and professional tax research activity impact
, 45–48
tax research goals, course structure, and learning objectives
, 40–43
undergraduate tax research memo assignment
, 43–45
Prompt-engineering
, 117
Proper communication protocols
, 219
Prototyping stage, design thinking
, 105
Public Company Accounting Oversight Board (PCAOB)
, 48
Public company context, survey items on business student investors’ perceptions of
, 80
PwC global workforce survey of hopes and fears (2022)
, 126
Quality improvement index (QII)
, 108, 116
“Quantum leap” convergence
, 102
Regression
analysis
, 217–218
model for academic performance
, 94
Research process
, 31, 34
Revenue cycle
, 49
Sales and administrative costs (SA costs)
, 181
SAP University Alliance program
, 11
Selling and administrative cost calculations (SA cost calculations)
, 174–175, 185
7-point Likert scale
, 80
Silicon Valley Bank
, 127
Silo effect
, 174
SKEMA
, 219
Skills-based capstone course
, 41
Socialization process
, 126
Spoilage
, 198
Spreadsheet format
, 192
“Stack method” of grading
, 37
Stakeholders
, 156
Statistical concepts
, 9
Statistical tools
, 8
Stock decisions
, 61
Stone-mounted animal statues (SMA)
, 178, 188
Stress factors affecting students and educators in pandemic
, 207–208
Student laptop use in classroom
impact of
, 83–86
distracting behavior affects student performance
, 84
laptops as distractors
, 84
mitigating effect of interactive class structure
, 84–85
performance of laptop note-takers vs. longhand note-takers
, 83–84
Students
, 33, 49, 65, 67, 87, 132, 192, 200, 207–208
learning and feedback
, 39–40, 52–54
responses and professional tax research activity impact
, 45–48
sample handout for
, 188
stress factors affecting students in pandemic
, 207–208
struggle with course material
, 85–86
Students’ perceptions of online class delivery during COVID-19 pandemic
background
, 207
cross-sectional differences among students
, 209
descriptive statistics
, 211
method
, 209–210
regression analysis
, 217–218
results
, 213
sample
, 210
selection of course delivery modality
, 208–209
stress factors affecting students and educators in pandemic
, 207–208
student GPA before and during pandemic
, 211
survey results
, 213–217
Subject matter knowledge, need for
, 149
Subjective norms
, 66
Survey responses
, 11
Systems organization and control (SOC)
, 4
reports
, 15–16
Tableau
, 5
Target price
, 176, 181
Tax accounting education, background on
, 147
Tax education, current challenges in
, 147–148
Tax research
course
, 41
goals
, 40–43
grading rubric and advice for tax research assignment and course
, 45
Taxation
, 147, 149
Teaching
approach
, 60
implications for 140–141
locus
, 16
Testing stage, design thinking
, 105
Text similarity
, 134
Theory of planned behavior (TPB)
, 62–63
context of
, 64
Traditional FSA
, 60
Traditional process costing methods
, 192
Treasury Regulations
, 43
Trust service principles
, 15
Tukey test
, 12–13, 15
Two-tailed test
, 8
Undergraduate accounting
capstone course
, 47
develop professional tax research skills for undergraduates
, 40–48
faculty
, 30
internal controls research project embedded in accounting information systems course
, 48–54
use practitioner created professional case studies in accounting courses
, 31–40
Undergraduate tax research
course
, 47
memo assignment
, 43–45
Undergraduates, professional tax research skills for
, 40–43
Uniform CPA examination
, 159
Univariate
, 8
University of Hawaii at Manoa, The (UH)
, 40–41
Variables
, 79
Web surfing
, 82
Weighted–average method
, 191, 193, 197, 202
Worksheets
, 202
approach
, 194, 200
in basic process costing
, 193–196
YouTube
, 67
“Zero up” approach
, 36
- Prelims
- Theme 1: Applied Professional Research and Skills Building
- Chapter 1: The Most Important Emerging Skills for Career Success: A Survey Analysis
- Chapter 2: Fostering Professional Research Skills in the Undergraduate Accounting Curriculum
- Chapter 3: Active Blending of Teaching and Assessment to Improve Learning Outcomes: The Case of Interdisciplinary Financial Statement Analysis
- Chapter 4: Longhand Versus Laptop Note-taking in an Accounting Course that Incorporates Interactive Notes
- Theme 2: Generative AI and Analytics in the Accounting Curriculum
- Chapter 5: Design Thinking and Cybernetics: The Case for Generative AI in AIS Pedagogy
- Chapter 6: Generative Artificial Intelligence in the Classroom: A Financial Accounting Experience
- Chapter 7: A Perspective on the Use of ChatGPT in Tax Education
- Chapter 8: Integration of Data Analytics in the Accounting Curriculum: Evidence from AACSB-Accredited Accounting Programs
- Theme 3: Innovative Practices in Cost Accounting and Other Areas
- Chapter 9: Complete Costing: A Classroom Activity to Help Students Understand How Managerial Accounting Topics Fit Together
- Chapter 10: Process Costing: A Worksheet Approach
- Chapter 11: Students' Perceptions of Online Class Delivery During the COVID-19 Pandemic: The Case of the UAE
- Index