scholarly journals Paper Beats Rock, but does Digital Beat Paper? An Investigation of Information Delivery in the Accounting Classroom

2018 ◽  
Vol 7 (3) ◽  
pp. 202
Author(s):  
Nancy Snow ◽  
Karen Green
Keyword(s):  
Student Performance ◽  
Information Delivery ◽  
Intermediate Level ◽  
Managerial Accounting ◽  
Accounting Faculty ◽  
Introductory Accounting ◽  
Accounting Courses

The objective of this study is to examine the effect of the method of delivery in the classroom has on students in the accounting classroom. Specifically, this study explores whether providing students with information digitally or hardcopy influences students' performance and perceptions. We surveyed students enrolled in an Introductory Managerial Accounting and Intermediate Accounting courses. We find that at the Introductory Accounting level, hardcopy material is associated with higher student performance. However, there is no difference in student performance at the Intermediate level. The results of this study can help accounting faculty improve their student performance and keep printing costs low by strategically selecting accounting courses to provide hardcopy materials. Furthermore, this requires little effort on the part of the faculty.

KAT Insurance: Data Analytics Cases for Introductory Accounting Using Excel, Power BI and/or Tableau

2020 ◽  
Author(s):  
Jennifer M. Cainas ◽  
Wendy Tietz ◽  
Tracie Miller-Nobles
Keyword(s):  
Data Analytics ◽  
Real Life ◽  
Data Sets ◽  
Insurance Company ◽  
Managerial Accounting ◽  
Accreditation Standard ◽  
Introductory Accounting ◽  
Real Life Data ◽  
Accounting Courses ◽  
Insurance Data

KAT Insurance Corporation (KAT) presents two independent data analytics cases for introductory financial and managerial accounting courses, using four data sets based on anonymized real-life data (over 65,000 sales records from a national insurance company). The cases introduce students to data cleansing, data dictionaries, and data visualization topics through analysis of sales and/or cost records. The cases use Excel, Power BI, and/or Tableau for students to learn different emerging technologies and develop students’ technological agility, addressing the AACSB’s Accounting Accreditation Standard 5 (2018) and AICPA Accounting Competencies. Over 2,700 students have successfully completed at least one of the cases, and few students had any prior experience with Power BI and/or Tableau. Students surveyed felt their skills improved as a result of the projects, highlighting the relevance and need for this instructional resource designed with both accounting instructors and students in mind.

Introductory Accounting, with Matrices, at the Southern Federal University, Russia

2012 ◽  
Vol 27 (4) ◽  
pp. 1019-1044 ◽  
Author(s):  
Gregory N. Stoner ◽  
Anna Vysotskaya
Keyword(s):  
Teaching And Learning ◽  
Mathematical Approach ◽  
International Context ◽  
Accounting Faculty ◽  
Introductory Accounting ◽  
Rich Description ◽  
Accounting Courses ◽  
Accounting Environment ◽  
The Russian Federation ◽  
Cross National

ABSTRACT Within the context of the globalization of the practice and profession of accounting, it is increasingly important that accounting faculty and students are aware of the international accounting environment. In addition, the continued growth in the cross-national flows of students increases the need for accounting faculty to be aware of international differences in the teaching and learning of accounting. This paper contributes to this arena by looking at the context, structure, and content of a successful introductory accounting course at a major university in the Russian Federation that uses matrix accounting theory in its introductory accounting course. By doing so, the paper provides accounting educators with a range of insights into the diversity of the international context of the teaching of accounting, and provides awareness of the theory of matrix accounting and how and why this mathematical approach to the teaching of introductory accounting has been adopted. In addition, as part of the important \contextual background, the paper provides a rich description of the course, which could be used for comparison with other introductory accounting courses. By looking at introductory accounting from a different perspective, the paper has the potential to help and encourage accounting faculty to think afresh about our discipline by questioning some of the taken-for-granted assumptions that underlie the approaches used in teaching accounting.

An Analysis of Professional Competence Indicator Possession among U.S. Accounting Faculty

2016 ◽  
Vol 32 (2) ◽  
pp. 17-38 ◽  
Author(s):  
Kenneth J. Smith ◽  
David J. Emerson
Keyword(s):  
Student Performance ◽  
Professional Competence ◽  
Academic Research ◽  
Practical Experience ◽  
Accounting Faculty ◽  
Accounting Practice ◽  
Cpa Exam ◽  
Primary Focus ◽  
New Generation

ABSTRACT Recently there has been much discourse regarding the existence, extent, causes, and consequences of a purported divide between accounting practice and academia. The crux of this issue relates to the charge that many new-generation faculty have a primary focus on academic research, but lack significant practical experience or certification, and the related claim that students may lack the requisite skills upon graduation. This study addresses these concerns by examining the incidence and trend in the possession of practice credentials, experience, and other activities among accounting faculty who graduated between 1994 and 2013. We evaluate how differences in institutional focus, possession of a practice credential, and proportion of credentialed faculty manifest in research propensities, current business experience, and student performance on the CPA exam. We identify a downward trend in practice credential possession that is more pronounced at research-oriented institutions. We further find significant differences in experience and publication activity across levels of both institutional focus and possession of a practice credential. We also find that students from research-oriented universities, schools with separate AACSB accounting accreditation, and those with a higher percentage credentialed faculty perform better on the CPA exam. Other results and the role of adjunct faculty in bridging this alleged divide are also examined.

The Effectiveness of Usage of Online Multiple Choice Questions on Student Performance in Introductory Accounting

2017 ◽  
Vol 32 (4) ◽  
pp. 1-17 ◽  
Author(s):  
Dianne Massoudi ◽  
SzeKee Koh ◽  
Phillip J. Hancock ◽  
Lucia Fung
Keyword(s):  
Online Learning ◽  
Student Performance ◽  
International Student ◽  
Multiple Choice ◽  
Financial Accounting ◽  
Accounting Students ◽  
Multiple Choice Questions ◽  
Learning Resource ◽  
Examination Performance ◽  
Introductory Accounting

ABSTRACT In this paper we investigate the effectiveness of an online learning resource for introductory financial accounting students using a suite of online multiple choice questions (MCQ) for summative and formative purposes. We found that the availability and use of an online resource resulted in improved examination performance for those students who actively used the online learning resource. Further, we found a positive relationship between formative MCQ and unit content related to challenging financial accounting concepts. However, better examination performance was also linked to other factors, such as prior academic performance, tutorial participation, and demographics, including gender and attending university as an international student. JEL Classifications: I20; M41.

Implementation of a Serial-Case Pedagogy in the Introductory Managerial Accounting Course

1999 ◽  
Vol 14 (4) ◽  
pp. 641-656 ◽  
Author(s):  
Steven J. Adams ◽  
Richard B. Lea ◽  
Mary E. Harston
Keyword(s):  
Accounting Information ◽  
Business Community ◽  
State University ◽  
Managerial Accounting ◽  
Business Decision ◽  
Post Secondary ◽  
Decision Context ◽  
Accounting Curriculum ◽  
Introductory Accounting ◽  
Student Reactions

The accounting profession and the business community have called for academics to place more emphasis on presenting accounting to students in an economic-decision context. In response to that call, California State University, Chico (CSU, Chico) applied for and received in 1992 a Fund for the Improvement of Post-Secondary Education (FIPSE) grant to reengineer its introductory accounting curriculum. This paper describes a serial case, created as part of the grant, that introduces a user, decision-making approach into the second semester course that emphasizes managerial accounting. Specifically, the paper defines what is meant by a serial case, then provides an overview of the case, the California Car Company (CCC), a hypothetical manufacturer of electric-powered vehicles. The paper then depicts the types of decisions addressed and accounting information employed by CCC. Issues related to the implementation of the serial case are also discussed. The paper concludes with a discussion of assessment data that document student reactions to the case. Experience with the serial case suggests that it may be a powerful tool for introducing students to business-decision problems and related accounting information.

Progression to intermediate level courses; is a “pass” enough?

2019 ◽  
Vol 31 (2) ◽  
pp. 275-287
Author(s):  
Nicola J. Beatson ◽  
David A.G. Berg ◽  
Jeffrey K. Smith ◽  
Christine Smith-Han
Keyword(s):  
Academic Success ◽  
Student Performance ◽  
Design Methodology ◽  
Practical Implication ◽  
Intermediate Level ◽  
First Year ◽  
Prior Learning ◽  
Content Type ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to test the impact of a rule that affects tertiary students progressing from an introductory level finance course to intermediate level. The rule restricted students from progressing until they achieved a higher grade than just a “pass” mark. Design/methodology/approach Archival data were gathered from 11 semesters regarding student performance pre and post the rule being introduced. Findings Results show that the rule was associated with an increase in the chances of success at intermediate level for those students enrolled after the rule was introduced. Practical implications This paper’s main contribution regards the evidence that increasing prior learning at an introductory level has a positive follow-on effect for students learning at intermediate level. This has a practical implication for educators, as the rule has shown to increase the chance of success for knowledge development in the first year of studies. Originality/value The setting for this paper is unique and could potentially be replicated elsewhere. In 1980, Schaffer and Calkins called for an evaluation of the pre-requisites necessary for finance education at the tertiary level, and this paper answer this call stating that pre-requisites can contribute to the academic success of finance students.

Women and Men in Accounting Textbooks: Exploring the Hidden Curriculum

2007 ◽  
Vol 22 (3) ◽  
pp. 459-480 ◽  
Author(s):  
Wendy M. Tietz
Keyword(s):  
Content Analysis ◽  
Gender Role ◽  
Gender Stereotypes ◽  
Hidden Curriculum ◽  
Qualitative Approach ◽  
Accounting Faculty ◽  
Introductory Accounting ◽  
And Gender

The purpose of this study is to examine the representation of gender in introductory accounting textbooks. A content analysis of the homework items, the pictures, and the stories contained in 19 introductory accounting textbooks was conducted using both a quantitative and a qualitative approach. The results show that women and men are represented very differently throughout textbooks, thereby reinforcing gender stereotypes and gender role stratification. Given the accounting profession's explicit desire to increase diversity, accounting faculty need to be more aware of the implicit messages conveyed by our pedagogical materials.

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