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  3. Journal of Accounting Education
  4. 2018
Showing papers in "Journal of Accounting Education in 2018"
Journal Article•10.1016/J.JACCEDU.2018.03.004•
Infusing data analytics into the accounting curriculum: A framework and insights from faculty

[...]

Ann C. Dzuranin1, Janet R. Jones2, Renee M. Olvera3•
Northern Illinois University1, University of Minnesota2, Texas Christian University3
01 Jun 2018-Journal of Accounting Education
TL;DR: This work presents the results of a broad exploratory survey of accounting faculty regarding which data analytic skills and tools should be taught and how, when and where these topics should be provided to accounting students and finds support for a hybrid approach.

130 citations

Journal Article•10.1016/J.JACCEDU.2018.09.001•
The value of problem-based learning in learning for sustainability: undergraduate accounting student perspectives

[...]

Lynne Wyness1, Fiona Dalton1•
University of Plymouth1
01 Dec 2018-Journal of Accounting Education
TL;DR: In this article, the authors explored the findings of a small ethnographic study that explored students' perceptions of the value of problem-based learning in introducing sustainability, in a two semester elective accounting module at a post-1992 university in south-west England.

112 citations

Journal Article•10.1016/J.JACCEDU.2018.02.001•
Accounting education literature review (2017)

[...]

Barbara Apostolou1, Jack W. Dorminey1, John M. Hassell2, James E. Rebele•
West Virginia University1, Indiana University2
01 Jun 2018-Journal of Accounting Education
TL;DR: A review of the accounting education literature includes 103 articles published during 2017 in six journals: (1) Journal of Accounting Education, (2) Accounting education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Global Perspectives on Accounting Education (GPE), (5) Issues in accounting education, and (6) The Accounting Educators' Journal as mentioned in this paper.

66 citations

Journal Article•10.1016/J.JACCEDU.2018.05.003•
Data-driven decision-making and its impact on accounting undergraduate curriculum

[...]

Brian Ballou1, Dan L. Heitger1, M. Dale Stoel1•
Miami University1
01 Sep 2018-Journal of Accounting Education
TL;DR: In this paper, the authors investigate the curriculum impact of the data-driven decision-making evolution by investigating the knowledge, skills, and abilities (KSAs) specifically needed within accounting curricula (as opposed to other disciplines within and outside of the business school).

54 citations

Journal Article•10.1016/J.JACCEDU.2017.12.003•
How well do our introductory accounting text books reflect current accounting practice

[...]

Paul K. Wells1•
Auckland University of Technology1
01 Mar 2018-Journal of Accounting Education
TL;DR: This paper examined how the preparer-focused accounting textbooks adopted by New Zealand universities contribute to these concerns and found that three of the five adopted textbooks are authorised adaptations of American textbooks and one is an American textbook.

44 citations

Journal Article•10.1016/J.JACCEDU.2018.07.001•
Selecting an auditor for Bradco using indicators of audit quality

[...]

Denise Dickins1, Anna J. Johnson-Snyder1, John T. Reisch1•
East Carolina University1
01 Dec 2018-Journal of Accounting Education
TL;DR: In this article, the authors introduce the auditor selection process and how indicators of an auditor's audit quality may influence that process and apply that knowledge in a decision-making task -selecting an auditor for Bradco.

27 citations

Journal Article•10.1016/J.JACCEDU.2018.09.003•
Which accounting program characteristics contribute to CPA exam success? A study of institutional factors and graduate education

[...]

Brian M. Nagle1, K. Bryan Menk1, Stephen E. Rau1•
Duquesne University1
01 Dec 2018-Journal of Accounting Education
TL;DR: In this paper, the authors examined whether completion of a graduate degree is associated with performance on the CPA exam, and the institutional variables that are also associated with CPA test performance, including the schools' accreditation, selectivity in admissions, faculty credentials, research ranking, and whether the school is public or private.

23 citations

Journal Article•10.1016/J.JACCEDU.2017.12.004•
Power from the ground up: Using data analytics in capital budgeting

[...]

Ben Angelo1, Douglas Ayres2, Jason Stanfield2•
Purdue University1, Ball State University2
01 Mar 2018-Journal of Accounting Education
TL;DR: In this article, the authors perform quantitative and qualitative analyses to determine if a university should repair its existing coal powered boilers or replace the aging system with a geothermal plant, while balancing the desires of these stakeholders against financial realities.

16 citations

Journal Article•10.1016/J.JACCEDU.2018.05.004•
A conceptual framework for teaching management accounting

[...]

Sajay Samuel1•
Pennsylvania State University1
01 Sep 2018-Journal of Accounting Education
TL;DR: In this article, the authors propose a conceptual framework for teaching management accounting, which is rooted in distinguishing organizations from markets and draws on the fast-developing field of "organizational economics".

14 citations

Journal Article•10.1016/J.JACCEDU.2018.04.001•
Will and Caroline: Accounting, professional integrity and lobbying

[...]

Kate Jelinek1•
University of Rhode Island1
01 Jun 2018-Journal of Accounting Education
TL;DR: In this article, the authors present a case to increase familiarity with professional integrity, as described in the AICPA's Code of Conduct, and enhance understanding of how integrity might influence the behavior and conduct of both accountants and accounting firms.

10 citations

Journal Article•10.1016/J.JACCEDU.2018.03.003•
Forces of change – Another perspective: A reply to Pincus et al. (2017)

[...]

Timothy J. Fogarty
10 Apr 2018-Journal of Accounting Education
TL;DR: In this article, a rejoinder to "Forces for change in higher education and Implication for the Accounting Academy" is presented. But it does not address the issues raised in this article.
Journal Article•10.1016/J.JACCEDU.2018.05.001•
Haidt’s social intuitionist model: What are the implications for accounting ethics education?

[...]

Margaret L. Andersen1, Bonnie K. Klamm1•
North Dakota State University1
01 Sep 2018-Journal of Accounting Education
TL;DR: In this article, the authors introduce Haidt's (2001) social intuitionist model (SIM) as a new approach to understand how moral judgments are made, i.e., quickly and intuitively.
Journal Article•10.1016/J.JACCEDU.2018.04.003•
An accounting ethics case from multiple perspectives

[...]

Kevin E. Dow1, Marcia Weidenmier Watson2, Vincent J. Shea3, Sara Kern4•
The University of Nottingham Ningbo China1, University of North Carolina at Charlotte2, St. John's University3, Gonzaga University4
01 Jun 2018-Journal of Accounting Education
TL;DR: In this paper, the authors present a case in which addresses ethical accounting issues often faced by the accounting profession using the activities of the investment group WWM, Inc. Based on the actions of real individuals and their companies, WWM helps financially-distressed businesses obtain loans from financial institutions via a “Leveraged Asset Plan,” which provided necessary collateral for loans.
Journal Article•10.1016/J.JACCEDU.2018.08.001•
Tourist Trap: The new lease accounting standard and debt covenants

[...]

Charlene P. Spiceland1, David Spiceland2, Phillip Kamau Njoroge3•
Simmons College1, University of Memphis2, Coastal Carolina University3
01 Dec 2018-Journal of Accounting Education
TL;DR: In this article, the authors present an instructional case based on an ambitious retail store in the midst of expansion and employ the setting of debt covenants to lead students through an analysis of the effects on financial statements of the new lease accounting standard (ASC 842).
Journal Article•10.1016/J.JACCEDU.2018.06.001•
Sunrise Hotels : An integrated managerial accounting teaching case

[...]

Thomas G. Calderon1, James W. Hesford2, Nicolas Mangin3, Mina Pizzini4•
University of Akron1, University of Lethbridge2, University of Groningen3, Texas State University4
01 Sep 2018-Journal of Accounting Education
TL;DR: Sunrise Hotels as discussed by the authors is a case study of a large hotel chain in North America, with six linked cases developed from a field study of the hotel chain, and the cases can be distributed and solved in less than a full class period, after a short lecture by the instructor.
10.1016/j.jaccedu.2018.02.001•
Accounting education literature review (2017)

[...]

Barbara Apostolou, Jack Walter Dorminey, J. Hassell, James E. Rebele
01 Jun 2018-Journal of Accounting Education
Journal Article•10.1016/J.JACCEDU.2018.05.002•
Using Tableau to visualize data and drive decision-making

[...]

Jamie Hoelscher1, Amanda Mortimer2•
Southern Illinois University Edwardsville1, PricewaterhouseCoopers2
01 Sep 2018-Journal of Accounting Education
TL;DR: This case emphasizes the importance of data analysis through the usage of data visualization software to help you gain an understanding of data and how it can be transformed into information that can enhance the decision-making process.
Journal Article•10.1016/J.JACCEDU.2018.04.004•
Accelerated vs. traditional accounting education and CPA exam performance

[...]

Michael Eames1, Suzanne M. Luttman1, Susan Parker1•
Santa Clara University1
01 Sep 2018-Journal of Accounting Education
TL;DR: In this paper, the authors investigated the performance of accelerated accounting programs in terms of passing the CPA exam and the number of attempts required to pass the exam and found that the accelerated program alumni take less time after program completion to pass than those who have not attempted the exam.
Journal Article•10.1016/J.JACCEDU.2018.03.001•
Using Pinterest to stimulate student engagement, interest, and learning in managerial accounting courses

[...]

Amy Foshee Holmes1, Stephanie J. Rasmussen2•
Trinity University1, University of Texas at Arlington2
01 Jun 2018-Journal of Accounting Education
TL;DR: This paper presented a social media-based assignment that can increase student interest in and understanding of managerial accounting, particularly for English as a second language (ESL) students, and found that approximately two-thirds of the students perceived the assignment had a positive impact on both their engagement in the course and their ability to better understand course topics.

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