Research Initiatives in Accounting Education: Providing Access to Education and Obtaining Credentials

2020 ◽  
Vol 35 (4) ◽  
pp. 47-60 ◽  
Author(s):  
Joleen Kremin ◽  
William R. Pasewark
Keyword(s):  
Accounting Education ◽  
Future Research ◽  
Access To Education ◽  
Value Proposition ◽  
Barriers To Entry ◽  
Costs And Benefits ◽  
Accounting Profession ◽  
Socioeconomic Groups ◽  
Prior Literature ◽  
Research Initiatives

ABSTRACT In this essay, we draw from prior literature to suggest needed future research that may clarify and influence the value proposition of accounting education and professional credentialing. We recommend investigations that challenge educators to develop professional competencies more efficiently and effectively. In addition, we suggest research that examines the costs and benefits of obtaining an education in accounting, especially the costs associated with the 150-hour requirement for CPAs and differential tuition rates for accounting majors. Research is also proposed to address the possibility that certain costs and regulations create barriers to entry to the accounting profession, particularly for some socioeconomic groups.

Research Initiatives in Accounting Education: Improving Learning Effectiveness

2020 ◽  
Vol 35 (4) ◽  
pp. 9-24
Author(s):  
Erin E. Jordan ◽  
Janet A. Samuels
Keyword(s):  
Accounting Education ◽  
Future Research ◽  
Learning Effectiveness ◽  
Classroom Environments ◽  
Delivery Methods ◽  
Student Demographics ◽  
Accounting Faculty ◽  
And Performance ◽  
Faculty And Administrators ◽  
Research Initiatives

ABSTRACT Learning effectiveness is a commonly explored area of accounting education research. As the educational environment is continually changing and evolving, research on learning effectiveness will continue to be an area of great interest to accounting faculty and administrators alike. This essay explores five categories of change in accounting education: changing content and curriculum, changing content delivery methods, changing classroom environments, changing student demographics, and changing measures of learning and performance. Within each category, we discuss the changes and suggest future research to examine each aspect of learning effectiveness.

Research Initiatives in Accounting Education: Serving and Enhancing the Profession

2020 ◽  
Vol 35 (4) ◽  
pp. 25-33
Author(s):  
Alisa G. Brink ◽  
Bernhard E. Reichert
Keyword(s):  
Professional Education ◽  
Accounting Education ◽  
Valuable Insight ◽  
Technological Advancement ◽  
Accounting Profession ◽  
Factors Affecting ◽  
Entry Level ◽  
Hiring Process ◽  
Accounting Environment ◽  
Research Initiatives

ABSTRACT The accounting profession is experiencing unprecedented changes due to forces such as technological advancement and increased global interactions. Researchers and educators in accounting are well positioned to provide valuable insight that guides this change process through well-executed education research. We identify research questions related to five topical areas impacted by the changing accounting environment. Research in these areas can significantly serve and enhance the accounting profession. Specifically, we discuss questions related to (1) factors affecting the entry-level hiring process, (2) technology and professional interactions, (3) accountants' professional identity, (4) continuing professional education (CPE), and (5) academic collaboration with the profession.

scholarly journals Research Initiatives in Accounting Education: Toward a More Inclusive Accounting Academy

2020 ◽  
Vol 35 (4) ◽  
pp. 87-110 ◽  
Author(s):  
Helen Brown-Liburd ◽  
Jennifer R. Joe
Keyword(s):  
The State ◽  
Accounting Education ◽  
Future Research ◽  
Employment Rate ◽  
Leadership Roles ◽  
Publication Process ◽  
First Report ◽  
Significant Growth ◽  
Accounting Faculty ◽  
Research Initiatives

ABSTRACT This essay provides descriptive evidence on the state of under-represented minority (URM) Ph.D. faculty in the accounting academy. Despite the significant growth in URM faculty in the last 26 years, the proportion of URM faculty remains extremely low (below 5 percent). Over 60 percent of URM accounting faculty earn their Ph.D.s at research-intensive institutions, but their employment rate at these institutions, and top-ranked universities, and M.B.A. programs remains low. Although URM faculty are largely excluded from leadership roles in accounting journals, their contributions to research are on par with productivity metrics for all accounting faculty. This essay, the first report of its kind on the state of race in the academy, briefly reviews the relevant existing literature and offers suggestions for future research. This essay also includes recommendations for improving the recruiting and retention of URM faculty and transparency in the publication process aimed at achieving greater inclusiveness in the academy.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

The AAUIA From 1916–1920: How The AAUIA Contributed to the Early Developments of Accounting Education

2020 ◽  
Vol 47 (1) ◽  
pp. 39-53
Author(s):  
Emily K. Hornok ◽  
Dale L. Flesher
Keyword(s):  
20Th Century ◽  
American Association ◽  
Accounting Education ◽  
Early 20Th Century ◽  
Accounting Profession ◽  
Advisory Services ◽  
University Instructors

ABSTRACT This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants trained in attest, tax, and advisory services, but the accounting educators were unable to meet this demand because the accounting curricula that existed at the time suffered from multiple problems. Our paper examines the “Papers and Proceedings” of the first five annual meetings of the AAUIA to gain insights about how the formation of the AAUIA contributed to early developments in accounting education. These developments would allow the educators to better train accountants, which, in turn, would help advance the accounting profession.

Structure and Dynamics of Escalation from the Batterer's Perspective

2002 ◽  
Vol 83 (2) ◽  
pp. 129-141 ◽  
Author(s):  
Zeev Winstok ◽  
Zvi Eisikovits ◽  
Richard Gelles
Keyword(s):  
Qualitative Interviews ◽  
Cost Benefit ◽  
Future Research ◽  
Intimate Violence ◽  
Costs And Benefits ◽  
Structure And Dynamics ◽  
Related Cost ◽  
Cohabiting Couples ◽  
Societal Reaction ◽  
Practical Implications

Most theories dealing with the escalation of intimate violence have examined the components of escalation, rather than the dynamic processes involved. This paper develops a theoretical model addressing the structure and dynamics of escalation. To develop the model, we studied the transition between nonviolent and violent realities of cohabitant couples from the male partner's perspective. A sample of 25 interviews was selected from a database consisting of 120 in-depth qualitative interviews that were collected for a larger study dealing with the experience of violence among cohabiting couples that remained together in spite of the violence. Sampling, data collection, and data analysis followed the principles of grounded theory (Glaser & Strauss, 1967). Findings indicate that the men interviewed perceive themselves as entitled and obligated to defend their dyadic existential frameworks, while recognizing the costs and benefits involved in the use of violence to achieve this end. These men tend to create the rules, judge when the rules are being infringed upon, and take steps to enforce the rules. Their evaluation of the extent of their control over their own actions and the related cost–benefit considerations are highly influential in their attempts to reestablish the lost balance in their dyadic life. The process of constructing a reaction to their partner's behavior consists of two distinctive but interrelated phases: (a) identifying an action by the partner and constructing it into being worthy of reaction; (b) constructing an appropriate reaction. Men's construction of the escalation process is not random or situational, but rather constructed within a set of personal, interpersonal, and socially recognized scripts that delineate the boundaries of the entire process. Theoretical and practical implications for assessing the risk of violence and subsequent societal reaction are suggested, as well as directions for future research.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

scholarly journals HTA AND VALUE - A COMMENTARY

2013 ◽  
Vol 29 (4) ◽  
pp. 374-375
Author(s):  
Michael D. Rawlins
Keyword(s):  
Cost Effectiveness ◽  
Health Technology Assessment ◽  
Technology Assessment ◽  
Health Technology ◽  
Therapeutic Interventions ◽  
Value Proposition ◽  
Costs And Benefits ◽  
Societal Costs ◽  
The Subject ◽  
Policy Forum

The notion of value, in the evaluation of the clinical and cost-effectiveness of therapeutic interventions, was the subject of discussion at the HTAi Policy Forum in February 2013. A summary of its discussions and conclusions is published in this issue of the journal. This commentary considers the implications of the proposal that health technology assessment (HTA) agencies should include, in the value proposition, wider societal costs and benefits as well as incorporating innovative promise.

Addressing the Control Challenges of the Enterprise Architecture Process

2014 ◽  
Vol 29 (2) ◽  
pp. 161-182 ◽  
Author(s):  
W. Alec Cram ◽  
M. Kathryn Brohman ◽  
R. Brent Gallupe
Keyword(s):  
Information Systems ◽  
Case Studies ◽  
Empirical Data ◽  
Enterprise Architecture ◽  
Systems Development ◽  
Future Research ◽  
Organizational Goals ◽  
Research Initiatives

ABSTRACT This paper examines the enterprise architecture process from the perspective of information systems controls, which refer to attempts to influence the behavior of employees in order to achieve organizational goals. Although controls have been extensively studied in processes such as systems development, there is little research examining control within the enterprise architecture process, despite its rising importance in today's organizations. This paper examines how enterprise architecture controls are employed in practice and considers the challenges faced in their design and operation. Drawing on empirical data from two in-depth case studies, enterprise architecture controls are classified and analyzed using COBIT 5. Our findings identify a series of specific challenges with enterprise architecture controls. Based on these challenges, we outline recommendations to practitioners in overseeing the enterprise architecture process and develop propositions to help guide future research initiatives to enhance enterprise architecture performance.

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