Advances in Accounting Education: Volume 11

Accounting educators continue to look for efficient ways to introduce personal competencies into the curriculum. Prior literature contains numerous suggestions on how faculty can implement a single personal competency, such as written communication. This chapter describes our strategy for integrating a variety of personal competencies using team projects. We implement this strategy by selecting projects that are content oriented and not only involve critical thinking but also address students’ skills related to written and oral communication, technology, teamwork, and leadership. We offer guidance on how to implement this project-oriented strategy and also provide selected tools for streamlining the assessment of student performance, such as sample grading rubrics and an online survey for evaluating team leader and team member performance. Feedback suggests that students perceived an improvement in their competencies as a result of the course's activities. While we bundled a variety of personal competencies within a managerial cost accounting course, instructors can easily adapt our strategy to any course in the curriculum.

In managerial accounting courses, students lacking business experience find the balanced scorecard (BSC) an inherently difficult topic to understand. Students may lack an understanding of business strategy, the BSC's perspectives, and the measures that a BSC uses to report performance. This chapter aims to assist instructors who teach the BSC by developing an analogy to a resume, which is a familiar concept to students. The analogy draws upon similarities between the BSC and a well-constructed resume: a cohesive strategy, multiple perspectives or areas, and multiple types of measures for each area. In using this approach, the instructor guides students through the process of viewing a resume as a vehicle for conveying a job-search strategy, similar to the way a BSC communicates an organization's strategy. Thus, students can apply their knowledge of the familiar (their own resumes) to the unfamiliar (the BSC). The chapter provides implementation guidance and results of student surveys. Our students responded positively to the exercise, saying that they learned the basics of the BSC, and even found the exercise enjoyable.

This chapter compares student performance and course satisfaction in two large sections of an introductory financial accounting course. The students in one section used an online homework management system (OHMS), whereas the students in the other section used traditional homework methods. While an OHMS saves instructors’ valuable time, there is little extant research on how these systems affect students. Our study compares several performance measures and a general course satisfaction survey across the two groups of students. The results provide some evidence that an OHMS enhances students’ performance on some of the performance measures. Our results also show that there is no effect on students’ satisfaction in the course.

This chapter examines staffing trends for Beta Alpha Psi (BAP) advisors over the past 20 years to document the degree of tenure- versus nontenure-track faculty involvement. We surveyed faculty advisors to determine how they are compensated for their BAP service. Our findings show a significant increase in the percentage of nontenure-track faculty filling the role of BAP advisor. Additionally, few advisors appear to receive pecuniary benefits for their service, and nearly one-third receive no reimbursement from their institutions for BAP-related expenses that they incur. We discuss the implications of these findings and their potential for limiting BAP's ability to execute future strategic initiatives.

Over the past two decades there has been a concerted effort to move accounting education from a knowledge-oriented system to a process-oriented approach. Active learning is an internationally recognized cornerstone of this strategy. A new technology offers opportunities for professors to promote active learning in their classrooms. That technology frequently called student response systems (SRSs) enable students to answer questions posed by an instructor via a remote control device. This study examines the impact that a new technology, SRS, had on students’ perceptions of key active learning characteristics. The results suggest that students receiving an SRS treatment registered significantly stronger agreement with statements describing an active learning environment than their peers in a control group. The results led to the conclusion that SRSs can be used to facilitate active learning in accounting classrooms. The survey also examined the impact of the SRS treatment on student perceptions regarding classroom efficiency. Students receiving the SRS treatment registered stronger agreement with statements suggesting that the learning environment was efficient. In summary, the survey results suggest that SRS technology is a promising teaching tool that deserves further scrutiny by accounting educators.

Accounting doctoral programs have been ranked in the past based on publishing productivity and graduate placement. This chapter provides descriptions of accounting doctoral programs on a wider range of characteristics. These results may be particularly useful to doctoral applicants as well as to doctoral program directors, accreditation bodies, and search committees looking to differentiate or benchmark programs. They also provide insight into the current shortage of accounting doctoral graduates and future areas of research.

Doctoral programs can be differentiated on more variables than just research productivity and initial placement. Doctoral programs vary widely with respect to the following characteristics: the rate at which doctorates are conferred on women and minorities, the placement of graduates according to Carnegie classification, AACSB accreditation, the highest degree awarded by employing institution (bachelors, masters, doctorate), the extent to which graduates leave the USA, work in industry, are appointed to administrative positions, and hold endowed positions.

This chapter discusses the utilization of professional accounting career panels as a cocurricular student recruitment and development activity. These career panels provide an opportunity for students to interact with the members of our Accounting Advisory Council and recent accounting graduates to learn more about the accounting profession and the career opportunities available to accounting majors. We address two questions in this chapter: (1) Can professionals be used to better inform students about the accounting profession? and (2) Can this approach be used to increase the degree to which students will consider accounting as a major? The analysis of the responses to questions elicited in the postcareer panel questionnaire indicates that students learned a significant amount from the experience. In addition, the data show that students from principles-level accounting courses who participated significantly increased the degree to which they would consider accounting as a major.

This study examines the relative efficacy of groups in both virtual and traditional face-to-face courses, as well as differences in group dynamics between the two delivery methods. We surveyed students in online and traditional classroom sections of the same intermediate-level cost accounting course about their perceptions of group processes, general satisfaction with group work, learning outcomes, and group communications. Traditional classroom students were more positive about their group processes and learning outcomes than were online students. They also were more likely to agree that the learning benefits of group work outweighed the costs, (e.g., uneven and inefficient work distribution.) Our findings suggest that instructors who use groups in online courses should specifically consider the potentially negative effects of such factors as workload imbalances when designing group learning activities so that learning objectives are not adversely affected.

This study evaluates participation in the Volunteer Income Tax Assistance (VITA) program, a service-learning activity, to determine if participating students develop confidence in the skills needed for success in the accounting profession. An analysis of data from students at eight U.S. universities shows that VITA students were significantly more confident in their practical skills, citizenship skills, and personal responsibility skills after their VITA experience than a control group of students who did not participate in VITA, measured over a similar period of time. The VITA participants also reported a stronger sense of school pride and moderately more confidence in their interpersonal skills. However, the VITA students reported less confidence in their problem-solving skills, perhaps due to being faced with complex decision-making situations. While this finding was initially unexpected, it actually demonstrates the value of experiential learning for students.

Web-enhanced instruction is increasingly pervasive in higher education. Homework assignments and exams are increasingly completed online. Instructors evaluate the effectiveness of educational tools, such as web-based homework (WBH), in part through student performance that can be affected by students’ motivation. Thus, changes in students’ motivations and perceptions during an academic term can affect our assessment of the efficacy of the educational tool depending on when our assessment is conducted. No current studies identify variations in student perceptions of educational technology over time. Better understanding the changes in student perceptions of educational technology as they complete a course of study may help educators develop more effective instructional and pedagogical strategies. Our study explores how students’ attitudes toward WBH change with use.

Prior research that attempts to empirically correlate research activity and effective teaching generates conflicting results. These contradictory findings contribute to the scrutiny that currently threatens to undermine accounting education and to impact funds currently directed toward the support of accounting research. The purpose of this study is to measure the impact of relevant research on students’ perceptions of effective teaching. This two-phase study incorporates both a between-subjects decision-making experiment and a ranking instrument to measure the importance of various faculty attributes of teaching effectiveness. The two factors of interest in this study are whether a hypothetical accounting professor (1) conducts and publishes relevant research and (2) incorporates relevant research into classroom lectures. The results of the first phase of the study experimentally demonstrate that students enrolled in accounting classes perceive the professor who does both (conducts and publishes relevant research and incorporates research into classroom lectures) to be significantly more effective than others. Specifically, the study identifies a statistically significant two-way interaction between the two factors of interest. This suggests that students perceive the professor's research to be a component of teaching effectiveness if, and only if, that research is incorporated into the classroom experience of the student. The second phase of the study finds that students generally rank both of the faculty research attributes lower in importance than other previously identified factors used to describe the professor.

Universities are expected to prepare accounting students to conduct themselves with integrity in all environments, including those that utilize information technology (IT). Our study investigates student integrity in an online environment to determine if students are honest about accessing unauthorized Internet solutions. We then evaluate student responsiveness to interventions designed to discourage unauthorized access using techniques suggested by the literature to foster ethical behavior. Our examination of such factors as moral development, moral identity, age, gender, and grade point average finds no significant relationship with student ethical behavior. More problematic, classroom interventions proved ineffective in preventing students from accessing unauthorized online solutions. We conclude with suggestions for developing and encouraging ethical behavior among accounting students in IT learning environments.