Global Perspectives on Accounting Education

Global Perspectives on Accounting Education is a magazine focusing on Accounting


Vol. 14, 2017

Broken Trust: An Expensive Affair
INTRODUCTIONAs Human Resources Manager for the City, Melinda had not slept much during her tenure. Within her first six months on the job, Jonathan Reese, former Director of Administrative Services, was arrested and charged with embezzlement. Now that...
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Lessons in Managerial Accounting from a Service Learning Project at a Local Soup Kitchen
INTRODUCTIONThe core concepts covered in most introductory Managerial Accounting courses include cost behavior, cost accumulation, and cost-volume-profit (CVP) analysis. Students' understanding of these concepts is essential for students to master more...
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The Impact of Class Scheduling on Academic Performance in Quantitative and Qualitative Business Disciplines
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONDoes the time of day at which a class meets have an impact on the academic performance of students? Several recent studies suggest that this is indeed the case (Dills and Hernandez-Julian, 2008; Carrell...
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Foreign Currency Translation and Consolidation: A Case Study
INTRODUCTIONThis case is structured in a multinational operating environment and requires students to: (1) determine the functional currency; (2) translate foreign denominated financial statements into United States (U.S.) Dollars, (3) prepare a consolidated...
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Sino-Forest Corporation: The Case of the Standing Timber
SINO-FOREST CORPORATION HISTORY AND BACKGROUNDSino-Forest Corporation was a company engaged in forestry-related businesses in the People's Republic of China (PRC). Their last annual report (Sino-Forest 2011a, p. 2) states that:Its principal businesses...
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Vol. 13, 2016

How Important Is the Educational Capital of Chief Financial Officers? an Examination of Educational Credentials in the Context of Other Attributes
INTRODUCTIONChief Financial Officers CFOs) have achieved great prominence in the modern corporation (Zorn, 2004). Typically, they possess organizational responsibility for the completeness and integrity of the accounting processes and the fair presentation...
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How Do Transfer Students in Accounting Compare Academically to "Native" Students?
INTRODUCTIONCommunity colleges have provided a growing number of students an alternative means to pursue their goals in higher education. Due to increasing costs at four-year institutions or ineligibility to meet admission requirements, many students...
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Vol. 12, 2015

Does Technology Affect Student Performance
INTRODUCTIONMuch of the focus in information systems research has been either techno-centric, studying the effect of technology on organizations or individuals; or human-centered, studying the interaction between human and Information Technology (IT)...
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Recruitment and Selection of Accounting Faculty in a Difficult Market
INTRODUCTIONThe success of a school's accounting program depends on its faculty. Recruiting the best faculty should improve the teaching, research, cohesiveness, and reputati on of the accounting department. Hiring someone who is less than a good fit...
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Understanding Students' Major Choice in Accounting: An Application of the Theory of Reasoned Action
INTRODUCTIONThe decline of accounting majors at the turn of the century roused interest in accounting career choice research. With the image of the accounting profession impa i r ed by corporate accounting scandals and the implementation of the 150-hour...
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Vol. 11, 2014

Revisiting the Determinants of Student Performance in an Undergraduate Accountancy Degree Programme in Singapore
INTRODUCTIONExamining the variables that affect the academic performance of accounting students in undergraduate accountancy degree programmes has attracted significant research interest for almost thirty years. Much of the work has focused on programmes...
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Hyperbolic Browser for Erp Accounting System Pedagogy and Curriculum Management
INTRODUCTIONThis is a developmental work of incorporating hyperbolic browsers in a knowledge management accounting systems and curriculum framework in university education. The study will work through the development theoretically and by way of example....
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Vol. 10, 2013

Are Students Ready for Their Future Accounting Careers? Insights from Observed Perception Gaps among Employers, Interns, and Alumni
ABSTRACTAlthough prior studies examine student, academic, employer, and alumni's views regarding the effectiveness of accounting curriculums, no prior studies have cross-sectionally examined all views in one study over a length of time. We survey interns'...
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An Empirical Analysis of Faculty Recruiting by Non-Doctoral Programs in Accounting
ABSTRACTThis paper provides a description of the relative success of non-doctoral programs at securing accounting faculty of choice. Using the logic that faculty from more prestigious doctoral programs possess more choice in the jobs they take, this...
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Using Modern Business Practice to Enhance the Learning Process in the Introductory Accounting Course
ABSTRACTIndustrial cases and projects do not connect with millennial students. They do not care about accounting for Buicks or old warehouses filled with dusty inventory. Their parents buy Buicks. They, on the other hand, understand and consume music,...
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Vol. 9, 2012

A Reevaluation and Extension of the Motivation and Cheating Model
ABSTRACTThis study reassesses the relations between exam-related cheating behavior and its antecedents proposed in Smith et al.'s (2009) Motivation and Cheating Model. Specifically, it calculates whether the significant relations measured in the referent...
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Does Cognitive Style Affect Performance on Accounting Examination Questions?
ABSTRACTWe investigate effects of cognitive style (field dependency) on performance on examination questions that differ in terms of contextual familiarity and degree of structure. We find that field independent students perform significantly better...
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Vol. 8, 2011

Wrigley's Dual-Class Equity Strategy
ABSTRACTThis case affords students the opportunity to discuss stockholders' equity issues in a unique and interesting format. The instruction of stock dividends is important; however, it typically is not very interesting. In the case of Wrigley, the...
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Effect of Cognitive Style on Performance in Introductory Financial Accounting and the Decision to Major in Accounting
ABSTRACTThis paper investigates the effect of cognitive style upon subsequent performance in an introductory financial accounting at university and the decision to major in accounting. In assessing these outcomes, the study controls for students' grade...
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Why Use Multiple-Choice Questions on Accounting Certification Examinations?
ABSTRACTWith the continued growth in popularity of professional certification examinations has come increasing interest in the composition and equity of the questions on such tests. Multiple-choice (MC) questions are easier to grade than constructed...
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Adding Value to the Masters of Accounting Curriculum through an International Travel Experience
ABSTRACTInternationalization of the accounting curriculum has been a primary area of concern for educators and researchers for at least the last fifty years. They have suggested that accounting educators have failed to restructure the accounting curriculum...
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Myth, Paradigms and Academic Accounting Research: A Comment on "Reading and Understanding Academic Research in Accounting" (Gordon and Porter, 2009)
ABSTRACTGordon and Porter (2009) provide a guide to reading and evaluating the academic accounting literature aimed at Master's students and "future practitioners." While the article has value as a guide to the historical publishing norms of a certain...
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Vol. 7, 2010

Controls on Casino Transaction Kiosks at Great Mountain Casino: A Case Study
ABSTRACTThe controller at Great Mountain Casino is faced with the task of designing a basic set of internal controls for two Casino Transaction Kiosks (CTKs) before they will be turned on, loaded, and activated. Fortunately, he has experience setting...
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Using Judgment to Measure the Allowance for Doubtful Accounts
ABSTRACTPracticing accountants commonly apply judgment when computing financial statement numbers. However, intermediate accounting textbooks rarely discuss judgment, leaving accounting students with the erroneous impression that accounting computations...
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Undergraduate Preparation and Dissertation Methodologies of Accounting Phds over the Past 40 Years
ABSTRACTThere is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980's and early 1990's to just over 100 per year...
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Student Perceptions of Oral Communication Requirements in the Accounting Profession
ABSTRACTOral communication skills are important for success in the accounting profession. However, recent studies found that accounting majors have higher than average oral communication apprehension. Few studies have tested students' perceptions of...
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Vol. 6, 2009

Detail Plus Inc. (Dpi) - Auditing the Income Taxes of a Family Owned Business in the Caribbean
ABSTRACTIn this case, you assume the role of a tax auditor investigating a local familyowned business. Several aspects of this taxpayer's case lead you to feel uneasy with the income taxes paid to the government. Drawing on your knowledge of analytical...
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How Divergent Are Pedagogical Views toward the Fraud/forensic Accounting Curriculum?
As a result of numerous accounting scandals in recent years, forensic accounting is the hottest topic to affect the university business curriculum since the early rush into MBA programs in the 1970s.1 In addition, these financial frauds have significantly...
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Jones Company: A Case on Corporate Governance, Sox and Audit Committee Protocol
ABSTRACTThis case provides senior-level accounting majors and graduate students a perspective and an appreciation of topics in areas of corporate governance, The Sarbanes Oxley Act (SOX) and board of directors/audit committee protocol. Utilizing role...
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Reading and Understanding Academic Research in Accounting: A Guide for Students
ABSTRACTThe ability to read and understand academic research can be an important tool for practitioners in an increasingly complex accounting and business environment. This guide was developed to introduce students to the world of academic research....
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Student Perceptions of Faculty Instructional Value-Added: A New Measure and Exploratory Empirical Evidence
ABSTRACTStudents react to two basic things when they are asked to rate a college course. Their ratings will reflect a certain response to the course content and to the method in which that content was delivered by a faculty person. We should expect that...
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Vol. 4, 2007

NAFTA Professional Mutual Recognition Agreements: Comparative Analysis of Accountancy Certification and Licensure
ABSTRACTThe North American Free Trade Agreement (NAFTA) countries have worked toward the signing of a Professional Mutual Recognition Agreement (PMRA) allowing for accounting professionals to practice across borders. On September 27, 2002, the representatives...
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Student Demand for Distance Education Courses in Accounting
ABSTRACTThe purpose of this study is to examine the factors that drive demand for distance education (DE) courses in accounting. Using a survey, data were collected from seventy-three accounting students regarding their satisfaction with distance education,...
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Optional Formative Assessment and Class Attendance: Their Impact on Student Performance
ABSTRACTThis study investigates the impact of class attendance and the use of optional formative assessment tasks on student performance. We hypothesise that a positive relationship exists between students' attendance rates and their success on assessment...
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Using Student-Centered Writing Assignments to Introduce Students to Accounting Research and Facilitate Interaction with Accounting Practitioners
ABSTRACTIn this paper I describe two research papers that I use when I teach financial auditing. The first paper requires students to critique articles from a practitioner journal and an academic journal. The second paper requires that students interview...
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Vol. 3, 2006

Using Action Research to Promote Increased Academic Success for Educationally Disadvantaged Students
ABSTRACTThis paper has two objectives. The first is to advocate that "action research" be considered as a methodology for research in accounting education. The second is to describe an on-going Action Research Project (the Project), the purpose of which...
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Enron and Arthur Adndersen: The Case of the Crooked E and the Fallen A
ABSTRACTOutside the US, the failures of Enron and Arthur Andersen remain puzzles. How could the accounting and audit failures associated with Enron and Arthur Andersen happen in the US where auditing is sophisticated, accounting principles are strong,...
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Closing the Gap When Moving from UK Gaap to Ifrs: A Case for the Introductory Financial Accounting Course
ABSTRACTThe case draws on the experience of Denelle Smart, assistant comptroller for financial reporting for a New Hampshire subsidiary of a London-based company. She has been assigned a role in her company's transition from UK GAAP to International...
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An Exploratory Study Assessing the Effectiveness of a Professional Responsibility Course
ABSTRACTRecent fraudulent financial scandals have the public questioning whether accountants and auditors have forgotten their professional responsibilities. Changes have been proposed by the Education Committee of the National Association of State Boards...
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Accounting for Contingencies: Exploring Accounting Choice, Subjectivity, and Reporting Issues
ABSTRACTAssessing contingency reserves is often a difficult concept for students to grasp because of their lack of real world experience. This realistic case gives students an opportunity to develop critical thinking skills through the evaluation of...
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Applying an Instructional Learning Efficiency Model to Determine the Most Efficient Feedback for Teaching Introductory Accounting
ABSTRACTFeedback is an important part of the learning process; however, prior research is inconclusive regarding the appropriate amount and type of feedback for effective schema. The present study examines the efficiency of rich and basic feedback in...
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Discerning Accounting and Non-Accounting Students' Perceptions in the First Course in Accounting as a Proxy for Separate Course Delivery
ABSTRACTThe first course in accounting is a mandatory course in most business cores. Research relating to the first course in accounting has mainly been focused on potential accounting majors. In most introductory accounting classes, non-accounting majors...
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Vol. 2, 2005

Measurement of Earnings, Taxes and E-Commerce: The Case of Calypso Communication
ABSTRACTThis paper discusses a fictional case. A newly hired staff accountant, Marisa Martin, is employed by Calypso Communication, Inc. (CC). CC is an e-commerce firm offering both business-to-business services and on-line auctions. Marisa is asked...
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Accounting Faculty Research Collaboration: A Study of Relationship Benefits and Gender Differences
ABSTRACTThis study examines the collaborative research relationships which accounting faculty identified as having the greatest influence on their career development. We investigate whether the benefits of working collaboratively on research projects...
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Earnings Management in the Context of Pension Accounting: A Case
ABSTRACTThis case simultaneously examines pension accounting and earnings management. It is designed around a real-world company although the company name in the case is fictional. Several key concepts are demonstrated in this case: earnings management...
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The Effect of Powerpoint Presentations on Student Learning and Attitudes
ABSTRACTIn recent years, the uses of PowerPoint (a form of multimedia) presentations in classroom instruction have significantly increased globally without examination of their effects on student learning and attitudes. In this study, we test whether...
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A Cross-Cultural Analysis of Student Perceptions of Gender Diversity, Family Status and Hiring Practices in Spain and the United States
ABSTRACTInternational public accounting firms have expended significant effort on gender diversity and "family-friendly" initiatives in recent years. While research in the U.S. has begun to examine the effects of these initiatives, less is known about...
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Concept Mapping - Exploring Its Value as a Meaningful Learning Tool in Accounting Education
ABSTRACTThis paper provides a framework for using concept mapping for meaningful learning in accounting education. It includes a review of the extant literature on the effectiveness of concept mapping, an inventory of ready-to-use concept maps for introductory...
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The Spanish Springs Casino Slot Revenue Recognition Case
ABSTRACTThe primary objective of this case is the development of an understanding of the revenue recognition criteria and the complications that develop given alternative variations in the same product. This case uses the casino environment to define...
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Vol. 1, 2004

Kelsey Hospital
ABSTRACTThe purpose of this case is to have students analyze and categorize costs of quality in a nonprofit health care setting. The case describes the need for a quality costing system in a hospital and the development of such a system for two primary...
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Vistavia Warehousing, Inc
ABSTRACTThe case involves a forklift cost comparison study for a company that operates public warehouses. The comparison involves propane, electric, and diesel forklifts. It can be used in an introductory or advanced cost/managerial accounting course....
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The Impact of Immediate Feedback on Student Performance: An Exploratory Study in Singapore
ABSTRACTThis study is designed to determine whether providing immediate feedback improves the analytical review skills for accounting students trained in a setting where feedback is not normally used. In this exploratory study, a combination of training...
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Sustained Research Productivity in Accounting: A Study of the Senior Cohort
ABSTRACTMany studies have explored the publication productivity of accounting faculty. However, since recently graduated faculty publishes most research, these studies have failed to provide an adequate picture of the activity of more senior faculty....
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International Accounting Certification in the Russian Language: A Case Study
ABSTRACTThe 15 former Soviet republics known as the Commonwealth of Independent States (CIS) all have their own national accounting and auditing certifications. These republics have been evolving in different directions since the break up of the Soviet...
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