Index
Advances in Accounting Education: Teaching and Curriculum Innovations
ISBN: 978-1-80382-728-5, eISBN: 978-1-80382-727-8
ISSN: 1085-4622
Publication date: 12 December 2022
This content is currently only available as a PDF
Citation
(2022), "Index", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 26), Emerald Publishing Limited, Leeds, pp. 265-273. https://doi.org/10.1108/S1085-462220220000026015
Publisher
:Emerald Publishing Limited
Copyright © 2023 Thomas G. Calderon
INDEX
Accountability, four areas of
, 168
Accountancy board composition
additional analyses
, 30
background
, 21–23
descriptive statistics by state
, 25–26
descriptive statistics of models’ variables
, 28
method
, 23
models
, 23–24
regression results
, 29
results
, 24–30
sample
, 24
Accounting
, 22
accreditation
, 24
change in accounting rules for leases
, 81
concepts
, 106
courses
, 80
department
, 56
educators
, 20, 105
faculty
, 38
information systems
, 243, 257
internship
, 41
profession in United States
, 20
programs
, 34
regulators
, 15
systems
, 261
terminology
, 75
“Accounting Academic, Professional Engagement, and Professional Interactions”
, 124
Accounting Case Search website
, 82
Accounting curriculum
, 210, 239
background and general observations
, 257–259
digital data streaming
, 260
distributed trust mechanisms
, 261–262
internet of things
, 259–260
robotic process automation
, 260–261
teaching information systems courses in
, 257
typology of trends
, 259
Accounting education
, 257–258. See also Online education
experiential learning in
, 125–126
journals
, 176
literature
, 175, 191
Accounting Education Change Commission (AECC)
, 106
ACCT_MAJOR (variable)
, 63, 67
Activity/profitability
, 94, 97
Actuarial sciences
, 56
Add-backs
, 109
Advisory Board
, 126
Agency theory
, 22
Airline On-Time Performance Data
, 222
Airlines
, 222, 225
schedule planning
, 222
Alternative career paths (ACP)
, 34, 39
American Accounting Association
, 105, 124
American Institute of Certified Public Accountants (AICPA)
, 5, 20, 35, 48, 80, 124, 244
core competencies
, 80
data
, 34
Digital Asset Working Group
, 235
American Investor Report (2016)
, 150
Analytical/critical thinking
, 126
Annotated bibliography
, 192, 200–206
Annual financial data
, 214
Apple (company)
, 178
Artificial intelligence (AI)
, 256
ASC 840
, 81
ASC 842
, 85
Assessment rubric
, 161
Assignments
, 84–86
Association to Advance Collegiate Schools of Business (AACSB)
, 40, 80
AACSB-accredited accounting program
, 21, 23–24, 27, 30
International website
, 24, 124
Asynchronous classes
, 56
Auditing (AUD)
, 6, 240
Auditors
, 261–262
BBB Wise Giving Alliance
criteria
, 157–158
database
, 168–169
guidelines
, 160
BD#CPA coefficient
, 29
BD#MIN variable
, 27
Better Business Bureau (BBB)
, 156
(Big) complex dataset
, 221–223
highest frequency routes by number of flights
, 224
merged datasets
, 225–226
Big data
, 212
Bilateral tax planning
, 193
Blockchains
, 240, 261–262
Bloom’s taxonomy (1956)
, 80, 84
Bond liabilities and investments
accounting for
, 105
end of semester survey results
, 115
evaluating
, 114–116
motivation
, 107
overall framework
, 108–114
Bonds
accounting for
, 108
life cycle of
, 107
“Bonus” education
, 179
Boxplot geometry
, 217
Business
curriculum
, 235
entity taxation
, 193
Business environment and concepts (BEC)
, 6
Capitalized amount
, 95–96
Capture at source” technologies
, 212
Career readiness
, 39, 41
Case (s)
, 160, 176
analysis/student working session case analysis
, 129
background
, 168
BBB Wise Giving Alliance Database
, 168–169
elements
, 161
GuideStar database
, 168
materials
, 168
regularity
, 181
requirements
, 169
standards for charitable accountability
, 169–173
writers
, 178
Cash flows, accounting for
, 108
Certificate programs
, 37
Certified Public Accountant exam (CPA exam)
, 4, 20, 24, 34, 80
career factors
, 39–41
cost factors
, 37–38
empirical results
, 10–15
evolution model
, 5, 20
factors
, 37
fees
, 37
literature and hypotheses
, 5–8
methodology
, 8–10
and private institutions
, 35–37
regression model
, 29
support factors
, 38
Charitable accountability, standards for
, 169–173
Charities
, 168
Class attendance
, 56
CLASSLVL model
, 63, 67, 69–70
College Factual website
, 24
College students
, 138, 142
tax literacy among
, 139–140
Commodity Futures Trading Commission (CFTC)
, 235
Communication
skills
, 127
and technology
, 126
Company’s ratios
, 84–85
Complex data
, 211–212
Complex dataset
, 217
descriptive modeling
, 218–220
predictive modeling
, 220–221
simple task
, 217–218
Complex tasks
, 215–217
Composite global customer
, 238
Composite variable
, 149
Core innovation team
, 238
Corporate boards
, 21
Coverage/solvency
, 95, 98
COVID pandemic
, 256
CPAFT model
, 23–24
150 Credit Hour Requirement
, 37
150 credit hours for licensure
, 35
Criminal justice
, 56
Cronbach’s alpha
, 144, 149
Cross-functional team
, 239
Cryptography
, 235
CryptoKitties
, 234
CryptoPunks
, 234
CURRENT tax concepts
, 149
Customer-value-to-business-cost ratio
, 238
Data analysis
, 67–70
Data analytics
, 210
Data analytics approach to student advising and scheduling
additional analysis
, 70
applying findings
, 70
class level by students summary
, 67
class selection, scheduling, and performance
, 61
data analysis
, 67–70
descriptive statistics
, 64–67
DFW rates by year, delivery method, and course
, 64
introductory accounting course
, 58–59
key findings
, 57–58
literature review and research question development
, 58
online accounting education
, 60
online learning
, 59–60
regression results
, 68
research design
, 62–63
research method
, 62
research questions
, 61
results
, 64
sample construction
, 62
setting
, 56–57
summary of DFW rates by year and delivery method
, 61
Data cleaning processes
, 258
Data collection
, 143
Dataset complexity
, 212, 214
complex dataset
, 217–226
simple dataset
, 214–217
Decentralized finance (DeFi)
, 234
Decision-making process
, 131
Deductions
, 109
“Déjà-vu” exercise
, 115
Descriptive assessment statistics
, 163
Descriptive modeling
, 218–220
Descriptive statistics
, 146
Design thinking (DT)
, 234–235
background and literature review
, 235
digital assets to NFTs
, 235–236
and NFTs
, 236–237
pedagogical paradigm
, 237
DFW
, 57
Digital assets to NFTs
, 235–236
Digital certificate” of ownership or authenticity
, 236
“Digital collectibles” of ownership or authenticity
, 236
Digital data streaming
, 260
Digital NFTs
, 233
Direct approach in teaching
, 112–113
Direct CPA exam costs
, 34, 37
Distributed trust mechanisms
, 261–262
Diversity variables
, 29–30
Donor
, 160, 171
Dummy variables
, 219
E-commerce
, 178
Education for CPA licensure
, 5
Educational tax cases
, 195
data analytics cases
, 195
discussion of cases
, 192
educational value of tax cases
, 183–185
entity cases
, 193
individual cases
, 192–193
international cases
, 194–195
observations
, 195–196
research cases
, 193–194
Educational theories
, 141
Effectiveness measurement
, 170
Employer incentives
, 39–40
Entity cases
, 193
Ernst & Young Foundation (EY Foundation)
, 127
Estate taxes
, 196
Ethics
, 194
Experiential learning
, 138, 141
in accounting education
, 125–126
opportunity overview and mapping in IPP
, 127–128
Experiential tax learning
background
, 139
descriptive statistics for tax awareness question understanding scores
, 144
discussion, limitations, and future research
, 149–152
experiential learning and situated learning
, 140–141
experimental design
, 143
hypotheses
, 141–143
list of variables and descriptions
, 145
model
, 144–145
participants
, 143–144
results
, 145–149
results of regression analyses for component tax understanding variables
, 148
results of regression analysis for overall tax understanding variable
, 147
tax literacy among college students
, 139–140
Experiential theory
, 138
Experimental design
, 143–149
External auditors
, 260
External feedback
, 133
EY Academic Resource Center (EYARC)
, 127
FAA Aircraft Registration database
, 222
Faculty support
, 38–41
Faculty teaching
, 56
Family support
, 38, 41
Fashion merchandising
, 56
Federal Aviation Administration (FAA)
, 222
Finances
, 170, 185
Financial & non-financial performance measures
, 171–173
Financial accounting (Fin-Acct)
, 62, 64, 75, 176–177
concepts
, 56
interface
, 180
Financial accounting and reporting (FAR)
, 6, 240
Financial Accounting Standards Board (FASB)
, 81
Financial Literacy and Education Commission
, 139
Financial measures
, 171
Financial need (FIN_NEED)
, 63
Financial performance measures
, 169
Financial statements of 501(c)(3) nonprofit organization
, 168
First-generation college students (FIRSTGEN)
, 63
Five areas of performance
, 157
BBB Wise Giving Alliance criteria in
, 157–158
FiveThirtyEight website
, 217
Fixed effects (FE)
, 62
Fundraising and informational materials
, 171
FUTURE tax concepts
, 149
Future tax issues, understanding of
, 149
Gamification process
, 259
General tax issues, understanding of
, 147
Generally accepted accounting principles (GAAP)
, 80
Generation X
, 150
Generic assignment template
, 100
background and purpose of assignment
, 100–103
grading Rubric
, 103
instructions and overview
, 100
ggplot
, 216
Gift taxes
, 196
Global composite customer
, 239
Global Perspectives on Accounting Education
, 185
Governance and oversight
, 169–170
Government/nonprofit (GNP)
, 158
Grade point average (GPA)
, 40, 58
Grading rubric
, 103
Graduate
, 9–10, 37
degrees
, 4, 6
education
, 7
programs
, 8
GuideStar
, 156
data
, 158
database
, 157, 168
transparency rating
, 168
Hasselback Directory (2013)
, 8
Hawaii’s SAB
, 27
Holder perspectives on journal entries
, 110
Hotel dataset variables, list and brief description of
, 230–232
150-hour requirement
, 5
Hypothesis tests
, 147
Ignatian pedagogy paradigm (IPP)
, 124–125
advice from practice
, 126
background
, 125
deliverable
, 130
experiential learning in accounting education
, 125–126
external feedback
, 133
mapping in
, 127–130
observations, reflections, and feedback
, 130–133
practitioner reflections
, 132–133
student reflections
, 131–132
subsequent learning opportunity
, 130
Ignatian reflection
, 125, 128
Incentive
, 41
Indirect approach in teaching
, 112
Individual cases
, 192–193
Individual taxation
, 192
Industry, government, and education (IDEO)
, 234
Information systems
, 256, 261
Information technology
, 257
Innovative technology platforms
, 258
Input controls
, 260
Institutional Research Department
, 57, 62
Institutions
, 37
Interactive professional learning experience (IPLE)
, 124
Intermediate accounting courses
, 106–107, 114
change in accounting rules for leases
, 81
excerpt from Walgreens 2018 annual report on future expected lease payments
, 83
incorporating assignment and teaching notes
, 84–86
learning objectives
, 84
limitations and future applications
, 88–89
overview of assignment
, 82–83
related literature
, 81–82
summary of student responses
, 86–88
survey results
, 87
Internal Revenue Service (IRS)
, 139, 156
International cases
, 194–195
International Financial Reporting Standards (IFRS)
, 82
International relations
, 185
International students (INTL students)
, 63, 69
International tax
, 194
International taxation
, 179
Internet of things
, 259–260
Interpretive Guidance (2020)
, 80
Introductory accounting
courses
, 56, 58–59
principles courses
, 58
Introductory Managerial Accounting
, 75
Issuer perspectives on journal entries
, 110
Iterative concepting process
, 239
Iterative leapfrog concepting process (ILFC process)
, 238
Jesuit Institute (JI)
, 125
John Carroll University (JCU)
, 124
Journal entries
, 110–111, 121
for bond sales and retirements
, 119–120
Kaiser–Meyer–Olkin test
, 42
Kolb’s four-stage learning cycle
, 141
KPMG professional judgment framework
, 128
Kruskal–Wallis test
, 42
Lattice
, 216
Learning. See also Experiential learning
management system
, 57
opportunity
, 130
process
, 138
statistics
, 210
Learning objectives (LO)
, 80, 84, 157–158
Lease assignment
, 92
background and purpose of
, 93–99
instructions and overview
, 92
Leases
accounting rules
, 81, 93
disclosures
, 85–86
Likert scale
, 114
Linear regression model
, 219
Liquidity
, 94, 97
measures
, 171
Logical reasoning
, 106
Logit regression model
, 62
Management accountant
, 222
Management Discussion and Analysis (MD&A)
, 82
Managerial accounting (Mgr-Acct)
, 56, 62, 64, 177, 240
Managerial auditing
, 177
Mapping in IPP
, 127
best practices
, 129–130
experiential learning opportunity overview and
, 127–128
Master of Accounting (MSA)
, 4
Master of Taxation/JD in Taxation (MST)
, 4
Matrix model
, 106
MBA
, 4
accounting course
, 60
group
, 10
Merging datasets
, 223–226
Microsoft Access database
, 195
Modes
, 235
MSA
, 8–9
MST
, 9
National Association of State Boards of Accountancy (NASBA)
, 5–6, 20, 36, 244
National Center for Charitable Statistics (NCCS)
, 156
National Center for Education Statistics (NCES)
, 36, 59
National Taxonomy of Exempt Entities (NTEE)
, 160, 168
Net Income
, 112
New CPA licensure model
, 5
Non-accounting graduates
, 256
Non-business majors
, 56
Non-CPA
, 20
Non-financial data
, 161, 214
Non-financial measures
, 160, 173
Non-financial performance measures
, 169
Non-fungible tokens (NFTs)
, 233–234
design thinking and
, 236
digital assets to
, 235–236
NON_BMAJ (variable)
, 70
Nonprofit organizations
, 156, 159, 168
Obligatory recitation
, 182
Odds ratio analysis
, 42
Off-balance sheet operating lease payments
, 82
OLS regression models
, 23
Online accounting education
, 60
Online asynchronous education
, 59
Online education
, 56. See also Accounting education
offerings
, 59
student achievements in
, 59
Online learning
, 59–60
Online registration system
, 61
Online survey
, 40
Open-ended responses
, 86
Open-source data analysis software program
, 210
Operating lease cash flows
, 88
Operating leases
, 81–82, 93, 99
Optimum board size
, 21
Ordered logistic regression
, 42, 44
501(C)(3) Organizations
assessment of effectiveness
, 158
learning objectives
, 157–158
summary of student responses
, 159
teaching notes
, 158–164
Organization, selection of
, 159–160
Output controls
, 260
Pathways Commission (2012)
, 125, 158–159, 258
Pedagogy
, 235
development
, 239
Perceived ease of use (PEOU)
, 258
Perceived usefulness (PU)
, 258
Pharmacy
, 56
Philanthropy project
, 157
Plan of Action
, 107–112
Plan to sit for CPA exam
, 34, 40
Political science
, 185
Political theory of corporate governance
, 22
Population data
, 24
Potential creditor
, 160
Power-wielding “C-suite” executives
, 186
Practitioner reflections
, 132–133
Practitioner working session
, 129
Predictive modeling
, 220–221
Present value
calculations
, 84
charts
, 88
method
, 88
Prior grade point average (PRIORGPA)
, 63
Private institution student’s plan to sit
, 36
CPA exam and
, 35–37
demographic characteristics
, 40
descriptive statistics
, 41–42
discussion
, 46
implications
, 47–48
limitations
, 48
literature review, research question, and hypotheses
, 35
model
, 42–43
ordinal logistic regression results and odds ratio
, 44
research method
, 40
results
, 44–46
Spearman’s Correlation Matrix
, 43
summary of results
, 46–47
survey data
, 40
variables
, 40–41
Process controls
, 260
Process modules
, 235
Professional judgment
, 129
introduction/review
, 129
Profit per Available Room (ProfitPAR)
, 216
Programming languages
, 210
Public administration
, 56
Public interest
, 22
Published tax cases
description of
, 176–180
educational value of
, 183–185
elements of
, 180
future of
, 185
review of
, 176
Quality Matters certification
, 57
Qualtrics Survey Software
, 143
“R” programming
, 210–211
(big) complex dataset
, 221–223
background
, 211–212
dataset complexity
, 214–226
expanding framework
, 221
framework
, 212–214
framework for integrating Ra into accounting curricula
, 213
illustrating merged datasets
, 223–226
Ratio
, 93
analysis
, 86, 100
Reflection
, 125, 130
Regression analysis
, 144
Regression models
, 30
Regulation (REG)
, 6
Research cases
, 193–194
Research model
, 42
Robotic process automation
, 260–260
“Rules-of-thumb” approach
, 106
Scatterplot
, 217
Scheduling process
, 71
Scholarship of teaching
, 177
School of Accountancy
, 124
School of Accounting and Finance (SAF)
, 210
Securities and Exchange Commission (SEC)
, 81
Self-employment tax
, 180
Self-experiment
, 236
Signature pedagogy
, 124
Silicon Valley Proptech Company
, 234
Simple dataset
, 214
complex task
, 215–217
simple task
, 214–215
Simple task
, 214–215
“Simulated” socratic dialogue on teaching module
, 109
Situated learning
, 140–141
Smart contracts
, 237
Smart device capabilities
, 259
Sociological Theory of Cognitive Development (Vygotsky)
, 142
Socratic method
, 109
Soft skills
, 193
Software
, 178
Spearman’s correlation coefficients
, 42
Sports management
, 56
Standard deviation (SD)
, 66
Starbucks’ tax minimization strategies
, 194
State Accountancy Boards (SABs)
, 20, 24, 35
composition
, 20–21
jurisdiction
, 23
members of
, 20
membership
, 20
societies
, 20
websites
, 24
State sales taxes
, 196
Statement of cash flows (SCF)
, 106–107
in skeleton form
, 119
structure of
, 106
Stewardship theory
, 22
Student-centered activities for large enrollment undergraduate programs (SCALE-UP)
, 59
Students
, 4, 83, 88, 127, 130, 157
demographics
, 57
handouts to
, 119
income tax expense to income tax paid
, 122
interest expense to interest paid
, 120–121
interest revenue to interest received
, 121–122
journal entries for bond sales and retirements
, 119–120
plan to sit for CPA exam
, 34
reflections
, 131–132
satisfaction scores
, 183
SCF in Skeleton Form
, 119
student–parent relationship
, 47
working session
, 129
Supplemental analyses
, 147
Supply of future accounting professionals
, 21, 23, 27
Survey instrument
, 143
Synchronous classes
, 56
T-accounts
, 109
direct method with
, 113–114
Tax act
, 178
Tax cases, collection of
, 186
Tax concepts
, 151
Tax content
, 176
Tax Cuts and Jobs Act (TCJA)
, 195
Tax educators
, 180
Tax knowledge acquisition
, 138
Tax literacy
, 139
among college students
, 139–140
Tax planning
, 138
for pensions and retirement
, 146
Tax preparation
, 141
Tax research cases
, 193
Tax software
, 259
Tax textbooks
, 183–184
Taxation
, 138–139, 149
of capital gains
, 243
Teaching approach
direct approach
, 112–113
direct method with T-Accounts
, 113–114
indirect approach
, 112
plan of action
, 109–112
“simulated” socratic dialogue on teaching module
, 109
steps in
, 108
Teaching notes
, 84–86, 158
altering project
, 164
assessment rubric
, 161
excel file
, 161–163
grading rubric
, 162
implementation guidance
, 160–161
intended audience and time requirements
, 159
selection of organization
, 159–160
solution
, 161
Technology
, 127, 258
Technology adoption (TA)
, 258
Technology readiness (TR)
, 258
Traditional college students (TRA_COL_STU)
, 63
Traditional synchronous versions of classes
, 56
Undergraduate education
, 7
Undergraduate program
, 34, 40
#UNDG model
, 23–24
United Airlines mainline aircraft
, 223
University of Baltimore Business Report Rubric
, 161
University of Waterloo
, 210
University’s instructional designers
, 57
Value/cost ratio
, 239
Variables
, 40–41, 67, 69–70, 145
Voluntary financial statement disclosures
, 82
Web classes
, 70
Web-based asynchronous versions of classes
, 56
“What-if” calculation
, 83
Whole-system improvements
, 239
Writing
, 193
- Prelims
- THEME 1: CAPACITY BUILDING AND GOVERNANCEISSUES IN THE PROFESSION
- MBA, MSA and MST: Do They Make a Difference on CPA Exam Performance?
- Does Accountancy Board Composition Influence the Supply of New Accounting Professionals in US Jurisdictions?
- Factors That Influence a Private Institution Student’s Plan to Sit for the CPA Exam Soon after Graduation
- Choosing Synchronous Versus Asynchronous Introductory Accounting Classes: A Data Analytics Approach to Student Advising and Scheduling
- THEME 2: CURRICULUM AND PEDAGOGICAL INNOVATIONS
- Examining the Potential Impact of Change in Lease Accounting in an Intermediate Accounting Course
- Accounting for Bond Liabilities and Investments: A Cash Flow Teaching Approach
- Leveraging the Ignatian Pedagogy Paradigm to Emphasize Professional Judgment in Accounting Education
- THEME 3: EDUCATIONAL TAX CASES AND TAX LITERACY
- Does Experiential Tax Learning Matter? Evidence from College Students
- A Case in Assessing the Financial Stability and Effectiveness of 501(C)(3) Organizations
- A Review of Published Tax Cases: Contents, Value-added and Constraints
- Educational Tax Cases: An Annotated Bibliography
- THEME 4: INFORMATION TECHNOLOGY AND THE ACCOUNTING CURRICULUM
- A Framework for Integrating “R” Programming into the Accounting Curriculum
- Design Thinking Implications for Accounting Pedagogy in the Brave, New DeFi World
- Two Decades of Teaching Information Systems Courses in the Accounting Curriculum: Predictions for the Next Two Decades
- Index