Advances in Accounting Education: Teaching and Curriculum Innovations

by Thomas G. Calderon (Editor)

Overview

Advances in Accounting Education is a high-quality publication of both empirical and non-empirical research that investigates vital matters related to teaching, learning, and curriculum development. By focusing on these topics, the series supports the improvement of accounting programs at colleges and universities, and fosters innovative discussion and significant contributions to faculty development.

This 26^th volume features 14 peer-reviewed papers surrounding four themes: capacity building and governance; curriculum and pedagogical innovations; educational tax cases and tax literacy; information technology and the curriculum. Authors explore empirical evidence on topics such as degree type and CPA exam performance, to the link between tax literacy and business experience of college students. A review of published pedagogical tax cases offers insights into their various characteristics. Finally, Volume 26 closes with a theme that explores specific ideas for incorporating new information technology developments into the accounting curriculum.

Faculty with an interest in accounting education as well as accounting program administrators should find all four themes to be highly informative and interesting. Some practitioners and regulators in the accounting profession may also find useful policy-related nuggets in Volume 26.

Product Details

ISBN-13:	9781803827285
Publisher:	Emerald Publishing Limited
Publication date:	12/12/2022
Series:	Advances in Accounting Education: Teaching and Curriculum Innovations , #26
Pages:	296
Product dimensions:	5.98(w) x 9.02(h) x 0.81(d)

About the Author

Thomas G. Calderon is a past President of the Ohio Region of the American Accounting Association, is Emeritus Professor of Accounting, The University of Akron. A past President of the Teaching and Curriculum Section of the American Accounting Association, he headed The University of Akron’s School of Accountancy from 2005 to 2018, and from 2014-2016 completed a two-year term as Chair of the University of Akron’s caucus of department chairs and school directors.

Table of Contents

Theme 1: Capacity Building and Governance Issues in the Profession
Chapter 1. MBA, MSA and MST: Do they make a Difference on CPA Exam Performance?; Dennis Bline and Xiaochuan Zheng
Chapter 2. Does Accountancy Board Composition Influence the Supply of New Accounting Professionals in US Jurisdictions?; Thomas G. Calderon and Albert Nagy
Chapter 3. Factors that Influence a Private Institution Student’s Plan to Sit for the CPA Exam Soon After Graduation; Ifeoma A. Udeh
Chapter 4. Choosing Synchronous versus Asynchronous Introductory Accounting Classes: a data analytics approach to student advising and scheduling; R. Drew Sellers, Wendy Tietz, and Yan Zhou
Theme 2: Curriculum and Pedagogical Innovations
Chapter 5. Examining the Potential Impact of Change in Lease Accounting in an Intermediate Accounting Course; Sean M. Andre and Joy L. Embree
Chapter 6. Accounting for Bond Liabilities and Investments: A Cash Flow Teaching Approach; Robert Bloom
Chapter 7. Leveraging the Ignatian Pedagogy Paradigm to Emphasize Professional Judgment in Accounting Education; Alissa Choi, Albert Nagy, and Tripp Petzel
Theme 3: Educational Tax Cases and Tax Literacy
Chapter 8. Does Experiential Tax Learning Matter? Evidence from College Students; Jordan Moore, Jon D. Perkins, and Cynthia Jeffrey
Chapter 9. A Case in Assessing the Financial Stability and Effectiveness of 501(C)(3) Organizations; Charles A. Barragato, Christie L. Comunale, and Stephen Gara
Chapter 10. A Review of Published Tax Cases: Contents, Value-Added and Constraints; Timothy Fogarty
Chapter 11. Educational Tax Cases: An Annotated Bibliography; Mollie T. Adams, Kerry K. Inger, and Michele D. Meckfessel
Theme 4: Information Technology and the Accounting Curriculum
Chapter 12. A Framework for Integrating ‘R’ Programming into the Accounting Curriculum; Thomas G. Calderon, James W. Hesford, and Michael J. Turner
Chapter 13. Design Thinking Implications for Accounting Pedagogy in the Brave, New DEFi; Cory Campbell, Sridhar Ramamoorti, and Kurt Schulzke
Chapter 14. Two Decades of Teaching Information Systems Courses in the Accounting Curriculum: Predictions for the Next Two Decades; Reza Barkhi

Editorial Reviews

This volume consists of 10 essays by business and management scholars from the US and Hong Kong, who detail teaching and curriculum innovations in accounting education at the college and university level. They describe accounting research readings groups; skills and abilities in the category of data analytics important for accounting graduates; teaching data analytics and the cash collections process; the determinants of students' repeating their first college-level accounting course; the relationship between exam completion sequencing and performance in accounting classes; whether accounting students are less creative than other students, potential causes for differences in creativity, and an intervention to enhance creativity; the scholarly output of accounting researchers in the periods surrounding a change in university affiliation; educator responses to proposed changes to the Uniform CPA exam; a project for students to analyze and make a client recommendation for the most tax-effective saving option for IRAs; and teaching the operating cash flow.

Annotation ©2019

This issue of the accounting education reference journal presents 10 articles on capacity building and program leadership, classroom innovation and pedagogy, and engagement with professionals through advisory councils. The topics include accounting department head: the road less traveled, data analytics in the accounting curriculum, student group work across borders: a teaching innovation and exploratory study, using 10 teaching modules and recently published data-breach cases to integrate cybersecurity into upper-level accounting courses, and on the use of advisory board input for revising master of accountancy curriculum.

Copyright 2019

This volume consists of 10 essays by business and management scholars from the US and Hong Kong, who detail teaching and curriculum innovations in accounting education at the college and university level. They describe accounting research readings groups; skills and abilities in the category of data analytics important for accounting graduates; teaching data analytics and the cash collections process; the determinants of students' repeating their first college-level accounting course; the relationship between exam completion sequencing and performance in accounting classes; whether accounting students are less creative than other students, potential causes for differences in creativity, and an intervention to enhance creativity; the scholarly output of accounting researchers in the periods surrounding a change in university affiliation; educator responses to proposed changes to the Uniform CPA exam; a project for students to analyze and make a client recommendation for the most tax-effective saving option for IRAs; and teaching the operating cash flow.

Annotation ©2019