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Prelims

Advances in Accounting Education: Teaching and Curriculum Innovations

ISBN: 978-1-78973-394-5, eISBN: 978-1-78973-393-8

ISSN: 1085-4622

Publication date: 7 October 2019

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Citation

(2019), "Prelims", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 23), Emerald Publishing Limited, Leeds, pp. i-xvi. https://doi.org/10.1108/S1085-462220190000023016

Publisher

:

Emerald Publishing Limited

Copyright © 2019 Emerald Publishing Limited

Half Title Page

Advances in Accounting Education: Teaching and Curriculum Innovations

Series Page

ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS

Series Editor: Thomas G. Calderon

Recent Volumes:

Volume 1: Edited by Bill N. Schwartz and David E. Stout
Volumes 2–7: Edited by Bill N. Schwartz and J. Edward Ketz
Volumes 8–10: Edited by Bill N. Schwartz and Anthony H. Catanach Jr.
Volumes 11 & 12: Edited by Anthony N. Catanach Jr. and Dorothy Feldmann
Volume 13: Edited by Dorothy Feldmann and Timothy J. Rupert
Volume 14: Edited by Dorothy Feldmann and Timothy J. Rupert
Volume 15: Edited by Dorothy Feldmann and Timothy J. Rupert
Volume 16: Edited by Timothy J. Rupert
Volume 17: Edited by Timothy J. Rupert and Beth Kern
Volume 18: Edited by Timothy J. Rupert and Beth Kern
Volume 19: Edited by Timothy J. Rupert and Beth Kern
Volume 20: Edited by Timothy J. Rupert and Beth Kern
Volume 21: Edited by Timothy J. Rupert and Beth Kern
Volume 22: Edited by Thomas G. Calderon

Title Page

Advances in Accounting Education: Teaching and Curriculum Innovations Volume 23

Advances in Accounting Education: Teaching and Curriculum Innovations

Edited by

Thomas G. Calderon

The University of Akron, USA

United Kingdom – North America – Japan – India – Malaysia – China

Copyright Page

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2019

Copyright © 2019 Emerald Publishing Limited

Reprints and permissions service

Contact: permissions@emeraldinsight.com

No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters’ suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78973-394-5 (Print)

ISBN: 978-1-78973-393-8 (Online)

ISBN: 978-1-78973-395-2 (Epub)

ISSN: 1085-4622 (Series)

Contents

List of Contributors vii
Call for Papers ix
Writing Guidelines xi
Editorial Review Board xiii
Statement of Purpose xv
Synopsis xvi
THEME 1 CAPACITY BUILDING AND PROGRAM LEADERSHIP
Chapter 1 Enhancing the Benefits of Accounting Doctoral Consortia
Anne L. Christensen and Shelley C. Rhoades-Catanach		 3
Chapter 2 Accounting Department Head: The Road Less Traveled
Thomas G. Noland, Shawn Mauldin and Robert L. Braun		 29
Chapter 3 Gender and Performance in Accounting Courses During and After Shock Periods
Hossein Nouri and Maria S. Domingo		 47
Chapter 4 Data Analytics in the Accounting Curriculum
Vernon J. Richardson and Yuxin Shan		 67
THEME 2 CLASSROOM INNOVATION AND PEDAGOGY
Chapter 5 A Class Exercise: Accounting for Stock Option Modifications and Option Service and Performance Conditions
Natalie Tatiana Churyk, Shaokun (Carol) Yu and Brian Rick		 83
Chapter 6 Student Group Work Across Borders: A Teaching Innovation and Exploratory Study
Kim Key and Emer Mulligan		 99
Chapter 7 Using Ten Teaching Modules and Recently Publicized Data-breach Cases to Integrate Cybersecurity into Upper-level Accounting Courses
Saeed J. Roohani and Xiaochuan Zheng		 113
THEME 3 ENGAGEMENT WITH PROFESSIONALS THROUGH ADVISORY COUNCILS
Chapter 8 Accounting Advisory Councils: Engagement Between Practice and Academe
Carolyn Strand Norman and Nancy A. Bagranoff		 133
Chapter 9 On the Use of Advisory Board Input for Revising Master of Accountancy Curriculum
Kenneth Snead, Fred Coleman and Earl McKinney Jr		 153
Chapter 10 Using Accounting Department Advisory Councils and Higher Quality Continuing Education Requirements to Improve the Accounting Profession’s Ethical Reasoning Skills
Alan Reinstein, Natalie Tatiana Churyk, Eileen Z. Taylor and Paul F. Williams		 177
Index 195

List of Contributors

Advances in Accounting Education: Teaching and Curriculum Innovations

Nancy A. Bagranoff Robins School of Business, University of Richmond, Richmond, VA, USA
Robert L. Braun Department of Accounting and Finance, Southeastern Louisiana University, Hammond, LA, USA
Anne L. Christensen Jake Jabs College of Business and Entrepreneurship, Montana State University, Bozeman, MT, USA
Natalie Tatiana Churyk Department of Accountancy, Northern Illinois University, DeKalb, IL, USA
Fred Coleman Department of Accounting and Information Systems, Bowling Green State University, Bowling Green, OH, USA
Maria S. Domingo Department of Accounting, School of Business, The College of New Jersey, Ewing, NJ, USA
Kim Key School of Accountancy, Harbert College of Business, Auburn University, AL, USA
Shawn Mauldin Richard C. Adkerson School of Accountancy, Mississippi State University, Starkville, MS, USA
Earl McKinney Department of Accounting and Information Systems, Bowling Green State University, Bowling Green, OH, USA
Emer Mulligan Department of Accountancy & Finance, J.E. Cairnes School of Business and Economics, National University of Ireland – Galway, Galway, Ireland
Thomas G. Noland Department of Accounting & Business Law, College of Charleston, Charleston, SC, USA
Carolyn Strand Norman Department of Accounting, School of Business, Virginia Commonwealth University, Richmond, VA, USA
Hossein Nouri Department of Accounting, School of Business, The College of New Jersey, Ewing, NJ, USA
Alan Reinstein Department of Accounting, Mike Ilitch School of Business, Wayne State University, Detroit, MI, USA
Shelley C. Rhoades-Catanach Department of Accounting & Information Systems, School of Business, Villanova University, Villanova, PA, USA
Vernon J. Richardson Department of Accounting, University of Arkansas, Fayetteville, AR, USA
Brian Rick BDO, Chicago, IL, USA
Saeed J. Roohani Department of Accounting, Bryant University, Smithfield, RI, USA
Yuxin Shan College of Business, University of Wisconsin – Eau Claire, Eau Claire, WI, USA
Kenneth Snead Department of Accounting and Information Systems, Bowling Green State University, Bowling Green, OH, USA
Eileen Z. Taylor Department of Accounting, Poole College of Management, North Carolina State University, Raleigh, NC, USA
Paul F. Williams Department of Accounting, Poole College of Management, North Carolina State University, Raleigh, NC, USA
Shaokun (Carol) Yu Department of Accountancy, Northern Illinois University, DeKalb, IL, USA
Xiaochuan Zheng Department of Accounting, Bryant University, Smithfield, RI, USA

Call for Papers

Submissions are invited for forthcoming volumes of Advances in Accounting Education (AIAE). AIAE publishes a wide variety of articles dealing with accounting education at the college and university level. AIAE encourages readable, relevant, and reliable articles in all areas of accounting education including auditing, financial and managerial accounting, forensic accounting, governmental accounting, taxation, accounting systems, etc. Articles from authors outside the United States are encouraged. Papers can focus on:

  • innovation in teaching and learning, with evidence to demonstrate effectiveness;

  • research studies with implications for improving accounting education;

  • efficacy of technology in teaching and learning;

  • disruptive technologies, emerging business models, and implications for accounting education;

  • assessment of learning and continuous improvement;

  • pedagogical implications of regulation;

  • administrative and leadership issues related to innovation and effective teaching and learning;

  • global challenges, constraints, and opportunities for accounting education;

  • critical reviews of the domain of accounting with implications for curriculum innovation;

  • conceptual models, methodology discussions, and position papers on particular issues; and

  • historical discussions and literature reviews with implications for pedagogical efforts.

AIAE provides a forum for sharing ideas and innovations in teaching and learning ranging from curricula development to content delivery techniques. Pedagogical research that contributes to more effective teaching and learning in colleges and universities is highlighted. All articles must include a discussion of implications for teaching, learning, and curriculum improvements. Non-empirical papers should be academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports should exhibit sound research design and execution, and must develop a thorough motivation and literature review, possibly including references from outside the accounting field.

Submission Process

Send two MS Word files by email:

  1. a manuscript with an abstract and any research instruments used, with no information to identify authors; and

  2. a cover page with a list of all authors’ names, institutional affiliations, mailing addresses, telephone numbers, and e-mail addresses.

Two reviewers assess each manuscript submitted and reviews are completed in a timely manner, usually 60–90 days.

Send manuscripts to Thomas Calderon, editor,

Writing Guidelines

  1. Write your manuscript using active voice. Therefore, you can use the pronouns “we” and “I”. Also, please avoid using a series of prepositional phrases. We strongly encourage you to use a grammar and spell checker on manuscripts before you submit to AIAE. Parsimony is a highly desirable trait for manuscripts we publish. Be concise in making your points and arguments.

  2. Each paper should include a cover sheet with the names, addresses, telephone number, and email address for all authors. The title page also should include an abbreviated title that you should use as a running head (see item 7 below). The running head should be no more than 70 characters, which include all letters, numbers, punctuation, and spaces between words.

  3. The second page should consist of an abstract of approximately 150–200 words.

  4. You should begin the first page of the manuscript with the manuscript’s title. DO NOT use the term "Introduction" or any other term at the beginning of the manuscript. Simply begin your discussion.

  5. Use uniform margins of 1.5 inches at the top, bottom, right, and left of every page. Do not justify lines; leave the right margins uneven. Do not hyphenate words at the end of a line; let a line run short or long rather than break a word. Type no more than 25 lines of text per page.

  6. Double-space all lines of text, including titles, headings, and quotations.

  7. Place each figure, table, and chart on a separate page at the end of the manuscript. Include a marker in the body of the paper to show approximately, where in the final manuscript each figure, table, or chart will appear.

  8. After you have arranged the manuscript pages in correct order, number them consecutively, beginning with the title page. Number all pages. Place the number in the upper right-hand corner using Arabic numerals. Identify each manuscript page by typing an abbreviated title (header) above the page number.

  9. Format all citations within your text with the author(s) name and the year of publication. An appropriate citation is Catanach (2004) or Catanach and Feldmann (2005), or Catanach et al. (2006) when there are three or more authors. You do not need to cite six or seven references at once, particularly when most recent references cite earlier works. Please try to limit yourself to two or three citations at a time, preferably the most recent ones.

  10. You should place page numbers for quotations along with the date of the material being cited. For example: According to Beaver (1987, 4), “Our knowledge of education research … and its potential limitations for accounting … .”

  11. List at the end of the paper the full bibliographic information (e.g., author, year, title, journal, volume, issue, and page numbers) for all references cited in the body of the paper. List references in alphabetical order by the first author’s last name. Use APA 6th Edition reference style.

Editorial Review Board

Advances in Accounting Education: Teaching and Curriculum Innovations

  • Jacquelene Birt

    University of Western Australia, Australia

  • Cynthia Blanthorne

    University of Rhode Island, USA

  • Cathleen Burns

    Creative Action Learning Solutions, USA

  • Anne Christensen

    Montana State University, USA

  • Paul Clikeman

    University of Richmond, USA

  • Ann Davis

    Tennessee Tech University, USA

  • Nina Dorata

    St John’s University, USA

  • Cintia Easterwood

    Virginia Tech, USA

  • Carol Fischer

    St Bonaventure University, USA

  • Michael Fischer

    St Bonaventure University, USA

  • Dann Fisher

    Kansas State University, USA

  • Mary Anne Gaffney

    Temple University, USA

  • Brian Patrick Green

    University of Michigan-Dearborn, USA

  • Julie Hertenstein

    Northeastern University, USA

  • Sarah Hinchliffe

    University of Akron, USA

  • Brian Hogan

    University of Pittsburgh, USA

  • David Hulse

    University of Kentucky, USA

  • Kerry Inger

    Auburn University, USA

  • Joan Lee

    Fairfield University, USA

  • Linda Lovata

    Southern Illinois University Edwardsville, USA

  • Jared Moore

    Oregon State University, USA

  • Michaele Morrow

    Suffolk University, USA

  • Curtis Nicholls

    Bucknell University, USA

  • Philip Olds

    Virginia Commonwealth University, USA

  • Colin Onita

    San Jose State University, USA

  • Colin Reid

    Washington and Lee University, USA

  • Tim Rupert

    Northeastern University, USA

  • Michael Schadewald

    University of Florida, USA

  • Michael Shaub

    Texas A&M University, USA

  • William Stout

    University of Louisville, USA

  • Jay Thibodeau

    Bentley University, USA

  • Pierre Titard

    Southeastern Louisiana University, USA

  • Michael Turner

    The University of Queensland, Australia

  • Li Wang

    University of Akron, USA

  • Gerald (Jerry) Weinstein

    John Carroll University, USA

Statement of Purpose

Advances in Accounting Education: Teaching and Curriculum Innovations is a refereed academic journal whose purpose is to help meet the needs of faculty members and administrators who are interested in ways to improve teaching, learning, and curriculum development in the accounting area at the college and university level. We publish thoughtful, well-developed chapters that are readable, relevant, and reliable.

Chapters may be either empirical or non-empirical and should emphasize innovative approaches that inform faculty and administrators as they seek to advance their classrooms, curricula, and programs. All chapters should have well-articulated and strong theoretical foundations. Establishing a link to the non-accounting literature is desirable. Further, we expect all manuscripts to address implications for the scholarship of teaching and learning.

Normally, chapters that emphasize pedagogy and classroom innovation (e.g., cases, exercises, specific approaches to teaching a topic, etc.) must demonstrate efficacy in at least one college setting. That is, the authors offer evidence to show that the innovation has been tried and it is effective.

Non-empirical manuscripts should be academically rigorous. They can be theoretical syntheses, conceptual models, position papers, discussions of methodology, comprehensive literature reviews grounded in theory, or historical discussions with implications for efforts to enhance teaching, learning, and curriculum development. Reasonable assumptions and logical development are essential.

Sound research design and execution are critical for empirical reports. Reviewers focus on the quality of method, data, results, and analysis as well as the implications for teaching, learning, and curriculum development.

Review Procedures

Advances in Accounting Education: Teaching and Curriculum Innovations will provide authors with timely reports that clearly indicate the review status of the manuscript. Each manuscript is reviewed by at least two reviewers. Authors will receive the results of initial reviews normally within 8 to 12 weeks of manuscript submission, if not earlier.

Synopsis

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical chapters dealing with accounting education. All chapters emphasize teaching, learning, and curriculum development, and discuss vital matters pertaining to the improvement of accounting programs at colleges and universities. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 23 consists of three themes: (1) Capacity Building and Program Leadership, (2) Classroom Innovation and Pedagogy, and (3) Engagement with Professionals Through Advisory Councils.

Theme 1, Capacity Building and Program Leadership, includes chapters that focus on innovation in accounting doctoral programs, roles and professional development opportunities of accounting program leaders, the interaction of gender and performance shortly after junior college students transfer to a four-year college, and the diffusion of data analytics in the accounting curriculum.

Theme 2, Classroom Innovation and Pedagogy, consists of a class exercise on accounting for stock option modifications and option service and performance conditions, student group work across geographical and cultural borders, and the use of publicized data-breach cases to incorporate cybersecurity into upper-level accounting courses.

Theme 3, Engagement with Professionals Through Advisory Councils, explores ways in which accounting programs might leverage their advisory councils (boards) to improve their curricula and strengthen opportunities for student success. The first chapter in Theme 3 reports the result of a survey that explores opportunities for interaction between the accounting academy and the profession through advisory councils. This is followed by chapters that discuss the use of advisory councils to (a) improve the master’s in accountancy curriculum and (b) serve as a catalyst for improving the ethical reasoning skills of accounting students and accounting professionals.

In total, this volume includes 10 peer reviewed chapters that make significant contributions to teaching, learning, curricula and programs, and faculty development matters in accounting.

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