Prelims

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

Citation

(2017), "Prelims", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 21), Emerald Publishing Limited, Leeds, pp. i-xvii. https://doi.org/10.1108/S1085-462220170000021007

Publisher

:

Emerald Publishing Limited

Copyright © 2017 Emerald Publishing Limited


Half Title Page

ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS

Series Page

ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS

Series Editors: Timothy J. Rupert and Beth B. Kern

Recent Volumes:

Volume 1: Edited by Bill N. Schwartz and David E. Stout
Volumes 2–7: Edited by Bill N. Schwartz and J. Edward Ketz
Volumes 8–10: Edited by Bill N. Schwartz and Anthony H. Catanach Jr.
Volumes 11–12: Edited by Anthony N. Catanach Jr. and Dorothy Feldmann
Volume 13: Edited by Dorothy Feldmann and Timothy J. Rupert
Volume 14: Edited by Dorothy Feldmann and Timothy J. Rupert
Volume 15: Edited by Dorothy Feldmann and Timothy J. Rupert
Volume 16: Edited by Timothy J. Rupert
Volume 17: Edited by Timothy J. Rupert and Beth B. Kern
Volume 18: Edited by Timothy J. Rupert and Beth B. Kern
Volume 19: Edited by Timothy J. Rupert and Beth B. Kern
Volume 20: Edited by Timothy J. Rupert and Beth B. Kern

Title Page

ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS VOLUME 21

ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS

EDITED BY

TIMOTHY J. RUPERT

Northeastern University, USA

BETH B. KERN

Indiana University South Bend, USA

United Kingdom – North America – Japan India – Malaysia – China

Copyright Page

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2017

Copyright © 2017 Emerald Publishing Limited

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No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters’ suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78743-344-1 (Print)

ISBN: 978-1-78743-343-4 (Online)

ISBN: 978-1-78743-452-3 (Epub)

ISSN: 1085-4622 (Series)

List of Contributors

Elsie C. Ameen College of Business Administration, Sam Houston State University, Huntsville, TX, USA
Alan I. Blankley Brock School of Business, Samford University, Birmingham, AL, USA
Timothy J. Fogarty Weatherhead School of Management, Case Western Reserve University, Cleveland, OH, USA
Daryl M. Guffey School of Accountancy, College of Business, Clemson University, Clemson, SC, USA
Marsha Huber Williamson College of Business Administration, Youngstown State University, Youngstown, OH, USA
David Kerr Turner School of Accountancy, University of North Carolina at Charlotte, Charlotte, NC, USA
Ashraf Khallaf School of Business Administration, American University of Sharjah, Sharjah, United Arab Emirates
Dave Law Williamson College of Business Administration, Youngstown State University, Youngstown, OH, USA
Suzanne Lowensohn Grossman School of Business, University of Vermont, Burlington, VT, USA
Tracy Noga Department of Accountancy, Bentley University, Waltham, MA, USA
Timothy J. Rupert D’Amore-McKim School of Business, Northeastern University, Boston, MA, USA
Casper E. Wiggins Turner School of Accountancy, University of North Carolina at Charlotte, Charlotte, NC, USA

Call for Papers

Submissions are invited for forthcoming volumes. AIAE publishes a wide variety of articles dealing with accounting education at the college and university level. AIAE encourages readable, relevant, and reliable articles in all areas of accounting education including auditing, financial and managerial accounting, forensic accounting, governmental accounting, taxation, etc. Papers can be:

  • Position papers on particular issues

  • Comprehensive literature reviews grounded in theory

  • Conceptual models

  • Historical discussions with implications for current and future pedagogical efforts

  • Methodology discussions

  • Pedagogical tools, including evidence of their effectiveness

  • Research studies with implications for improving accounting education

  • Challenges, constraints, and opportunities in accounting education globally

  • Assessment of learning and continuous improvement in accounting

  • Critical evaluation and assessment of the domain of accounting education

AIAE provides a forum for sharing generalizable teaching approaches from curricula development to content delivery techniques. Pedagogical research that contributes to more effective teaching in colleges and universities is highlighted. All articles must explain how teaching methods or curricula/programs can be improved. Nonempirical papers should be academically rigorous and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports should exhibit sound research design and execution and must develop a thorough motivation and literature review, possibly including references from outside the accounting field.

Documentation Style

Submission Process

Send two files by email: one with a manuscript copy but without a cover page, and the other solely a cover page with author information. Cover pages should list all authors’ names and addresses (with telephone numbers, fax numbers, and e-mail addresses). The authors’ names and addresses should not appear on the abstract. To assure anonymous review, authors should not identify themselves directly or indirectly. Also, attach a copy of any research instruments. Two reviewers assess each manuscript submitted and reviews are completed in a timely manner, usually 60–90 days.

Send manuscripts to

Writing Guidelines

  1. Write your manuscript using active voice. Therefore, you can use the pronouns we and I. Also, please avoid using a series of prepositional phrases. We strongly encourage you to use a grammar and spell checker on manuscripts before you submit to our journal. Parsimony is a highly desirable trait for manuscripts we publish. Be concise in making your points and arguments. The text of typical manuscripts (exclusive of references, tables, and appendices) are no longer than 30 pages.

  2. Each paper should include a cover sheet with names, addresses, telephone numbers, fax numbers, and e-mail address for all authors. The title page also should include an abbreviated title that you should use as a running head (see item 7 below). The running head should be no more than 70 characters, which includes all letters, punctuation, and spaces between words.

  3. The second page should consist of an Abstract of no more than 250 words. Abstracts from recent issues of Advances in Accounting Education function as helpful examples.

  4. You should begin the first page of the manuscript with the manuscript’s title. DO NOT use the term Introduction or any other term at the beginning of the manuscript. Simply begin your discussion.

  5. Use uniform margins of 1 1/2 inches at the top, bottom, right and left of every page. Do not justify lines, leave the right margins uneven. Do not hyphenate words at the end of a line; let a line run short or long rather than break a word. Type no more than 25 lines of text per page.

  6. Double space all lines of text, which includes title, headings, and quotations.

  7. All citations within your text should be formatted with the author(s) name and the year of publication. An appropriate citation is Catanach (2004) or Catanach and Feldmann (2005), or Gaffney, Ryan, and Wurst (2010) when there are three or more authors. You do not need to cite six or seven references at once, particularly when the most recent references refer to earlier works. Please try to limit yourself to two or three citations at a time, preferably the most recent ones.

  8. You should place page numbers for quotations along with the date of the material being cited. For example: According to Beaver (1987, 4), Our knowledge of education research … and its potential limitations for accounting….

  9. Headings: Use headings and subheadings liberally to break up your text and ease the reader’s ability to follow your arguments and train of thought.

    • º

      First-level headings should be UPPER CASE ITALICS, bold face, and flush to the left margin.

      • Second level headings should be in Bold Face Italics, flush to the left margin with only the first letter of each primary word capitalized.

        • Third-level headings should be flush to the left margin, in Italics (but not bold face), with only the first letter of each primary word capitalized.

  10. Notes or Endnotes should be used only if absolutely necessary. Try to incorporate endnote/footnote material into the body of the manuscript. Notes must be identified in the text by consecutive numbers, then enclosed in square brackets and listed at the end of the article. Place them on a separate section before your references. Begin notes on a separate page, with the word Notes centered at the top of the page. All notes should be double-spaced; indent the first line of each note five spaces.

  11. Your reference pages should appear immediately after your Notes section (if any) and should include only works cited in the manuscript. The first page of this section should begin with the word References centered on the page. References to working papers are normally not appropriate. All references must be available to the reader; however, reference to unpublished dissertations is acceptable.

      Sample Book References

    • Runkel, P. J. & McGrath, J. E. (1972). Research on human behavior: A systematic guide to method, New York, NY: Holt, Rinehart and Winston.

    • Smith, P. L. (1982). Measures of variance accounted for: theory and practice. In Keren (Ed.), Statistical and methodological issues in psychology and social science research (pp. 101–129), Hillsdale, NJ: Erlbaum.

      Sample Journal References

    • Abdolmohammadi, M. J., Menon, K., Oliver, T. W., & Umpathy, S. (1985). The role of the doctoral dissertation in accounting research careers. Issues in Accounting Education, 22, 59–76.

    • Thompson, B. (1993). The use of statistical significance tests in research: Bootstrap and other methods. Journal of Experimental Education, 61, 361–377.

    • Simon, H. A. (1980). The behavioral and social sciences. Sciences, (July), 72–78.

      Electronic Sources

    • If available online, the full URL should be supplied at the end of the reference:

    • American Institute of Certified Public Accountants (AICPA). (1999). Core competency framework for the accounting profession. Retrieved from http://www.aicpa.org/edu/corecomp.htm

  12. You should label TABLES and FIGURES as such and number them consecutively (using Arabic numerals) in the order in which you mention them first in the text. Indicate the approximate placement of each table/figure by a clear break in the text, inserting:

    TABLE (or FIGURE) 1 ABOUT HERE

    Figures should be placed after your References section and tables should follow figures. Begin each table and figure on a separate page.

  13. You should list any acknowledgments on a separate page in a separate electronic file to preserve author anonymity. Type the word Acknowledgment, centered, at the top of the page and type the acknowledgment itself as a double-spaced, single paragraph. Once the editorial review process is complete, your acknowledgments will be inserted immediately after the last page of text (before the Notes and References Sections).

  14. The proper order for sections of your manuscript should be: title page, structured abstract, main text, acknowledgements (once editorial process is complete), appendix, references, figures and finally tables.

  15. After you have arranged the manuscript pages in correct order, number them consecutively, beginning with the title page. Number all pages. Place the number in the upper right-hand corner using Arabic numerals. Identify each manuscript page by typing an abbreviated title (header) above the page number.

Editorial Review Board

  • Brenda Anderson

    Brandeis University

  • Cynthia Blanthorne

    University of Rhode Island

  • Cathleen Burns

    Creative Action Learning Solutions LLC

  • Thomas G. Calderon

    The University of Akron

  • Paul M. Clikeman

    University of Richmond

  • Ann Boyd Davis

    Tennessee Technological University

  • Carol M. Fischer

    St. Bonaventure University

  • Michael J. Fischer

    St. Bonaventure University

  • Dann Fisher

    Kansas State University

  • Mary Anne Gaffney

    Temple University

  • Brian Patrick Green

    University of Michigan-Dearborn

  • Julie H. Hertenstein

    Northeastern University

  • Brian Hogan

    University of Pittsburgh

  • Susan B. Hughes

    University of Vermont

  • David Hulse

    University of Kentucky

  • Julia Karcher

    University of Louisville

  • Joan Lee

    Fairfield University

  • Linda M. Lovata

    Southern Illinois University Edwardsville

  • Susan A. Lynn

    University of Baltimore

  • Jared Moore

    Oregon State University

  • Michaele Morrow

    Suffolk University

  • Curtis M. Nicholls

    Bucknell University

  • Philip R. Olds

    Virginia Commonwealth University

  • Colin Reid

    Washington & Lee University

  • Michael S. Schadewald

    University of Wisconsin-Milwaukee

  • Michael K. Shaub

    Texas A&M University

  • Paul A. Shoemaker

    University of Nebraska-Lincoln

  • Jay C. Thibodeau

    Bentley University

  • Pierre L. Titard

    Southeastern Louisiana University

  • Martha L. Wartick

    University of Northern Iowa

Statement of Purpose

Advances in Accounting Education: Teaching and Curriculum Innovations is a refereed academic journal whose purpose is to meet the needs of individuals interested in the educational process. We publish thoughtful, well-developed articles that are readable, relevant, and reliable.

Articles may be nonempirical or empirical. Our emphasis is pedagogy, and articles MUST explain how instructors can improve teaching methods or accounting units can improve curricula/programs.

Nonempirical manuscripts should be academically rigorous. They can be theoretical syntheses, conceptual models, position papers, discussions of methodology, comprehensive literature reviews grounded in theory, or historical discussions with implications for current and future efforts. Reasonable assumptions and logical development are essential. All manuscripts should discuss implications for research and/or teaching.

Sound research design and execution are critical for empirical reports. All articles should have well-articulated and strong theoretical foundations, and establishing a link to the nonaccounting literature is desirable.

Review Procedures

Advances in Accounting Education: Teaching and Curriculum Innovations will provide authors with timely reports that clearly indicate the review status of the manuscript. Authors will receive the results of initial reviews normally within eight to twelve weeks of manuscript submission, if not earlier. We expect authors to work with a co-editor who will act as a liaison between the authors and the reviewers to resolve areas of concern.