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.

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.

Research Initiatives in Accounting Education: Developing and Utilizing Faculty

2020 ◽  
Vol 35 (4) ◽  
pp. 75-86 ◽  
Author(s):  
Douglas M. Boyle ◽  
Dana R. Hermanson
Keyword(s):  
Academic Freedom ◽  
Doctoral Programs ◽  
Faculty Members ◽  
Accounting Education ◽  
Accounting Faculty ◽  
Departmental Culture ◽  
Development And Utilization ◽  
Research Questions ◽  
Administrative Oversight ◽  
Research Initiatives

ABSTRACT This essay addresses key needs for research in five areas related to developing and utilizing accounting faculty: faculty development (the backgrounds of who enters academia, how these individuals are trained in doctoral programs, and what advice is given to them), faculty management (the ongoing performance measurement and reward systems that are applied to individual faculty members), faculty portfolio (who provides administrative oversight, how workloads may vary across individuals, and how faculty are utilized), departmental culture (broader issues of culture), and academic freedom (the climate of academic freedom). Within each area, we pose research questions designed to provide faculty members and administrators with insights to enhance the development and utilization of accounting faculty.

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.

ANTECEDENTS AND CONSEQUENCES OF ORGANIZATIONAL JUSTICE

2016 ◽  
Vol 12 (02) ◽  
Author(s):  
Reeta Yadav
Keyword(s):  
Job Satisfaction ◽  
Organizational Justice ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Turnover Intentions ◽  
Research Work ◽  
Citizenship Behavior ◽  
Future Research ◽  
Antecedents And Consequences ◽  
And Performance

Employee’s perception regarding fairness in the organization is termed as organizational justice. The objective of this paper is to study the antecedents and consequences of organizational justice on the basis of earlier relevant studies from the period ranging from 1964 to 2015. Previous research identified employee participation, communication, justice climate as the antecedents and trust, job satisfaction, commitment, turnover intentions, organizational citizenship behavior and performance as the consequences of organizational justice. Finding reveals the gaps existing in the literature and gives suggestions for future research work.

Do Accounting Faculty Characteristics Impact CPA Exam Performance? An Investigation of Nearly 700,000 Examinations

2015 ◽  
Vol 31 (3) ◽  
pp. 291-300 ◽  
Author(s):  
Dennis M. Bline ◽  
Stephen Perreault ◽  
Xiaochuan Zheng
Keyword(s):  
Exam Performance ◽  
Faculty Research ◽  
Pass Rates ◽  
Accounting Faculty ◽  
Research And Teaching ◽  
Faculty Characteristics ◽  
Cpa Exam ◽  
Faculty Research Productivity ◽  
And Performance ◽  
First Time

ABSTRACT While many colleges and universities publicize CPA examination pass rates as evidence of having a high-quality accounting program, some have questioned whether program-specific characteristics are legitimate predictors of examination success. To examine this issue, we empirically investigate the link between accounting faculty characteristics and performance on the CPA examination. We examine the results from nearly 700,000 first-time exam sittings taken during the period 2005–2013 and find that faculty research and teaching specialization has a significant impact on CPA exam performance. That is, when a program has a relatively higher percentage of accounting faculty with expertise in a particular content area tested on the exam (e.g., auditing), graduates achieve higher scores on the related exam section (e.g., AUD). We also find that faculty research productivity and CPA certification status are positively related to candidate exam performance. We believe these results contribute to the existing literature on the determinants of CPA exam success and also provide important insights to those responsible for accounting faculty staffing and development.

The Contingent Effect of Team Composition on the Performance of Entrepreneurial Teams

2019 ◽  
pp. 654-680
Author(s):  
Serghei Musaji ◽  
Julio De Castro
Keyword(s):  
Future Research ◽  
Team Composition ◽  
Team Members ◽  
Team Diversity ◽  
Entrepreneurial Teams ◽  
Knowledge Based ◽  
Fertile Ground ◽  
Active Debate ◽  
And Performance ◽  
The Relationship

Despite the continuous interest in studying entrepreneurial teams, the relationship between team composition and, particularly, team diversity and performance remains fertile ground for active debate. Taking roots in the knowledge-based view and organizational learning literatures, this chapter argues that performance in entrepreneurial teams is contingent on (a) the overlap between team members’ knowledge/competences and the content of the performed tasks, (b) the duplication of the team members’ knowledge in the areas with that content, (c) the nature of tasks (exploration or exploitation), (d) the team’s flexibility to adapt to changes in the content and nature of those tasks, and (e) the rate of environmental change. Because an important source of ambiguity in the understanding of how team diversity and performance are linked ties to issues of how team diversity is conceptualized and operationalized, the chapter also proposes a new way of looking at diversity in future research.

Positive Workplaces

2009 ◽  
pp. 578-588
Author(s):  
Fred Luthans ◽  
Carolyn M. Youssef
Keyword(s):  
Organizational Behavior ◽  
Psychological Capital ◽  
Future Research ◽  
Positive Organizational Behavior ◽  
Performance Impact ◽  
Research Directions ◽  
Future Research Directions ◽  
And Performance ◽  
Definition Of ◽  
Psychological Capacities

Over the years, both management practitioners and academics have generally assumed that positive workplaces lead to desired outcomes. Unlike psychology, considerable attention has also been devoted to the study of positive topics such as job satisfaction and organizational commitment. However, to place a scientifically based focus on the role that positivity may play in the development and performance of human resources, and largely stimulated by the positive psychology initiative, positive organizational behavior (POB) and psychological capital (PsyCap) have recently been introduced into the management literature. This chapter first provides an overview of both the historical and contemporary positive approaches to the workplace. Then, more specific attention is given to the meaning and domain of POB and PsyCap. Our definition of POB includes positive psychological capacities or resources that can be validly measured, developed, and have performance impact. The constructs that have been determined so far to best meet these criteria are efficacy, hope, optimism, and resiliency. When combined, they have been demonstrated to form the core construct of what we term psychological capital (PsyCap). A measure of PsyCap is being validated and this chapter references the increasing number of studies indicating that PsyCap can be developed and have performance impact. The chapter concludes with important future research directions that can help better understand and build positive workplaces to meet current and looming challenges.

scholarly journals Concussion in para sport: the first position statement of the Concussion in Para Sport (CIPS) Group

2021 ◽  
pp. bjsports-2020-103696
Author(s):  
Richard Weiler ◽  
Cheri Blauwet ◽  
David Clarke ◽  
Kristine Dalton ◽  
Wayne Derman ◽  
...  
Keyword(s):  
Consensus Statement ◽  
Assessment Tool ◽  
Return To Sport ◽  
Position Statement ◽  
Assessment Tools ◽  
Future Research ◽  
Concussion Management ◽  
Rule Changes ◽  
Specific Rule ◽  
And Performance

Concussion is a frequent injury in many sports and is also common in para athletes. However, there is a paucity of concussion research related to para sport, and prior International Concussion in Sport (CIS) consensus papers have not substantively addressed this population. To remedy this and to improve concussion care provided to para athletes, the concussion in para sport (CIPS) multidisciplinary expert group was created. This group analysed and discussed in-depth para athlete-specific issues within the established key clinical domains of the current (2017) consensus statement on CIS. Due to the onset of the COVID-19 pandemic, the group held all meetings by video conferencing. The existing Sport Concussion Assessment Tool 5 (SCAT5) for the immediate on-field and office-based off-field assessment of concussion was evaluated as part of this process, to identify any para athlete-specific concerns. Regular preparticipation and periodic health examinations are essential to determine a baseline reference point for concussion symptoms but pose additional challenges for the interpreting clinician. Further considerations for concussion management for the para athlete are required within the remove, rest, reconsider and refer consensus statement framework. Considering return to sport (RTS), the 2017 CIS consensus statement has limitations when considering the RTS of the para athlete. Case-by-case decision making related to RTS following concussion is imperative for para athletes. Additional challenges exist for the evaluation and management of concussion in para athletes. There is a need for greater understanding of existing knowledge gaps and attitudes towards concussion among athlete medical staff, coaches and para athletes. Future research should investigate the use and performance of common assessment tools in the para athlete population to better guide their clinical application and inform potential modifications. Concussion prevention strategies and sport-specific rule changes, such as in Para Alpine Skiing and Cerebral Palsy Football, also should be carefully considered to reduce the occurrence of concussion in para athletes.

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