Index
Advances in Accounting Education: Teaching and Curriculum Innovations
ISBN: 978-1-83867-236-2, eISBN: 978-1-83867-235-5
ISSN: 1085-4622
Publication date: 5 October 2020
This content is currently only available as a PDF
Citation
(2020), "Index", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 24), Emerald Publishing Limited, Leeds, pp. 215-219. https://doi.org/10.1108/S1085-462220200000024019
Publisher
:Emerald Publishing Limited
Copyright © 2020 Emerald Publishing Limited
INDEX
Accountants. (see also Certified Public Accountant (CPA))
, 31
Accounting
, 94, 143–144
academics
, 181
education studies
, 197
profession
, 68–69
students
, 8, 90–92
Accounting Education Change Commission (AECC)
, 183–184
Accounting faculty
, 144
bridging gap
, 146–147
and certifications
, 150–158
gap between education and practice
, 144–145
literature review
, 144–147
impact of professional experience on student success
, 145–146
recent developments in new faculty and professional certifications
, 146
research method
, 149–150
research questions
, 147–149
results
, 150
Accounting for vacation pay
, 112
Accounting information systems (AIS)
, 151
Accreditation Council for Business Schools and Programs (ACBSP)
, 145
Age
, 36
and number of exam attempts
, 171
Altech, unlimited vacation days at
, 111–114
American Accounting Association (AAA)
, 10, 52
American Institute of Certified Public Accountants (AICPA)
, 40, 50, 91, 165, 173–174
Association to Advance Collegiate Schools of Business (AACSB)
, 50, 145
accreditation
, 169
Auditing
, 182
Banked PTO
, 110–111, 114
Bloom’s taxonomy for higher order skills
, 68, 70
Bonus depreciation. (see also Tax depreciation)
, 69–70, 74, 84
case development
, 68–69
evidence of efficacy
, 74–75
intended audience and advantages of approach
, 70–71
literature review
, 69–70
refinement, learning objectives and implementation
, 71–74
updating and monitoring
, 76
Bureau of Economic Analysis (BEA)
, 111
C-corporations
, 51, 53, 57–58, 63
Capital
assets
, 68–69
budgeting
, 78
Center on Budget and Policy Priorities
, 90
Certified Public Accountant (CPA)
, 32, 68, 91
aspiration
, 36, 39
candidate characteristics and CPA exam success
, 170–172
certification
, 145–146
credential
, 147
determinants for CPA exam success
, 168–169
educational requirements and CPA exam performance
, 167–168
evolution
, 65n1
Evolution project
, 166, 174
exam
, 144, 165
implications for future research
, 174–176
institutional characteristics and CPA exam success
, 169–170
licenses
, 42
licensure
, 165–166
regulatory landscape and implications for regulators
, 173–174
research
, 167–172
Computer-marked assignments (CMAs)
, 196
assessment design in light of novice student experiences
, 199–200
benefits of online CMAs
, 199
completion
, 196
completion rates and associations between assessment tasks
, 205–207
descriptive statistics and differences in academic performance on
, 202–205
gaps in knowledge and research questions
, 200
implications for research on assessment in online open-access contexts
, 210–211
interview data analysis
, 207–209
limitations
, 209–210
literature review
, 197–200
methods and context
, 201–202
quantitative analysis
, 202–209
two waves of CMA research
, 197–198
use and academic performance
, 198–199
Contingent liabilities
, 111, 114, 116, 127
Continuing professional education (CPE)
, 32
Cooperative learning
, 182–183
Corporate social responsibility
, 40–41
CPA Horizons 2025 report
, 50
Cringle’s House of Trees
, 50, 52–54
Depreciation. (see also Bonus depreciation)
, 68
Discounting techniques
, 69
Dunn and Dunn model
, 7
Early studies
, 170–171
Earned Income Tax Credit (EITC)
, 90
Education technologies
, 4, 8
Employee-related expenses
, 110
End-of-class course survey
, 140
Ethical attitudes
, 32
consequences
, 40–41
data collection
, 35–36
limitations and future research opportunities
, 41–43
literature review
, 33–35
results
, 36–40
Ethical vignette
, 34–35
Ethics
in accounting education
, 31–32
ethics-focused studies
, 36
European Union members (EU members)
, 114–115
Expense(s)
, 110
volatility
, 114
Faculty characteristics
, 169
Flipping effects
, 131
Foreign Corrupt Practices Act of 1977 (FCPA)
, 32
Futurist, The
, 4
GAAP
, 110
Gamification
, 9
Gender
, 36, 171–172
Generation X
, 33
Generation Z. (see Post-millennials)
Generational differences
, 33–34
Golsen rule
, 51, 57
Government of Hong Kong Special Administrative Region
, 185
Grade point average (GPA)
, 6, 132, 168, 185
Greater China
, 182, 189
Gross domestic product (GDP)
, 111
Hasselback’s Directory of Accounting Faculty
, 149
Hong Kong Shue Yan University
, 185
Information analysis
, 50, 52
Instructor-marked assignments (IMAs). (see also Computer-marked assignments (CMAs))
, 201
Integrated tax research case
, 50–52
efficacy of pedagogy
, 59–64
implementation
, 57–59
objectives of pedagogical approach
, 56–57
pedagogical approach
, 52–56
Internal Revenue Code and Treasury Regulations
, 51
Internal Revenue Service (IRS)
, 90–91
International Accreditation Council for Business Education (IACBE)
, 145
Introductory accounting students
, 4
analysis
, 22–24
course study material
, 10–12
hypotheses
, 8–10
individual student data collection and research variables
, 13–19
limitations
, 24–25
literature review
, 5–8
results
, 19–22
Khan Academy
, 4, 26n1
Learning management system (LMS)
, 59
Learning objective (LO)
, 71, 78–79, 81–82, 84, 86–87
Learning questions (LQs)
, 71, 80, 83, 85
Managerial accounting
, 129, 131–132
Massive open online courses (MOOCs)
, 7, 27n2, 196, 210
Master of Professional Accounting program (MPAcc program)
, 185
Media-comparison studies
, 8, 10, 14
Millennials
, 33–34
Mixed-methods approach
, 92, 201
Motivation in student learning process
, 9
Multifactor test
, 51
Multivariate analysis of variance (MANOVA)
, 201, 204
National Association of State Boards of Accountancy (NASBA)
, 50, 165, 174
Net present value (NPV)
, 68–69, 74
tax depreciation elections affect
, 81–82
Non-doctoral schools
, 148
One sample t-test
, 186
Online
content delivery
, 8
homework management software
, 198
learning system
, 4–5
technology
, 198
tests
, 196
video material
, 4
Online learning tool (OLT)
, 8–12, 14, 27n6
Organisation for Economic Co-operation and Development (OECD)
, 6
Outcomes-Based Teaching and Learning (OBTL)
, 185
Paid time off (PTO)
, 110, 112
example of PTO liability
, 125–126
Paired difference t-test
, 186
Paired sample t-tests
, 74–75, 97
Pathways Commission
, 10, 144
“Pause” method
, 182
discussion/writing selection form
, 194
method and hypotheses
, 185–186
pause session activities
, 193
results
, 186–190
Paying owner-employees compensation
, 57
Pedagogical approach
, 50–52
Cringle’s House of Trees
, 53–54
objectives
, 56–57
requirement
, 55–56
Post-millennials
, 33
Post-secondary ethics courses
, 32
Posttest measures
, 94–96
Practical auditing experience
, 184
Pre-lecture
resources
, 131
videos
, 130
Present value (PV)
, 82
Pretest measures
, 94–96
Pro bono tax service
, 91–92
Professional certifications
, 146, 148
faculty’s school “type” and
, 152–153
motivations, benefits, and obstacles
, 153–156
Professional credential
, 144, 146
Professionally qualified faculty (PQ faculty)
, 144
Qualtrics
, 35, 150
Quiz
, 130, 133, 136
Race
, 172
Reasonable compensation
, 51–52, 55
Refundable tax credits
, 90
Regression analysis
, 131–132
Replication study
, 190
Results Only Work Environment (ROWE™)
, 113
Revenue Rulings
, 51
S-corporations
, 56–58, 63
Sarbanes-Oxley Act (2002)
, 32
Scholastic aptitude score (SAT)
, 135, 168
Section 179
deduction
, 77n1
depreciation
, 74, 84
Sensitivity test
, 40
Service-learning
, 90–91
Shanghai University (SHU)
, 185
Silent Generation
, 33
Situational interest
, 209
Stare decisis
, 57, 65n2
Strategic investment decision-making practices
, 69
Student(s). (see also Teaching)
, 32, 34–35
assessment and feedback
, 116–118
ethical attitudes
, 40–41
frustration with technology
, 8
instructions
, 114
perceptions
, 133
use of publisher test banks
, 41
Sundry institutional characteristics
, 170
Supplemental resources
, 130
controlling for confounding factors
, 134–135
controlling for instructor effectiveness
, 135–136
literature review
, 131–134
method and hypothesis
, 134–136
results and analysis
, 136–137
Tax
education
, 50, 52
laws
, 70–71
policy
, 69
research
, 50, 59
research proficiency
, 56
rules
, 71
treatment of compensation for corporations
, 56–57
Tax Cuts and Jobs Act (TCJA)
, 78
Tax depreciation. (see also Bonus depreciation)
as cash inflow
, 78–79
elections affect net present value
, 81–82
Teaching
ethics
, 42
introductory accounting
, 183
Treasury Regulations
, 51
United States Government Accountability Office (US GAO)
, 51
Univariate analysis of variance
, 201
Unlimited vacation days at Altech
, 111–113
accounting for vacation pay
, 112
balance sheet
, 122–123
example of PTO liability
, 125–126
firm background
, 111–112
full-time employee headcount
, 121
identifying contingent liabilities
, 127
implementation guidance
, 114–115
income statement
, 124
making change
, 113
student assessment and feedback
, 116–118
student instructions
, 114
suggested solutions
, 115
Vacation
accounting for vacation pay
, 112
policy
, 111
Video(s)
, 130, 132
lectures
, 4–5, 8–9, 27n2
of PowerPoint slides
, 133
Vignette(s)
, 33, 40–41
methodology
, 34–35
Visual, Aural, Read/Write, and Kinesthetic model (VARK model)
, 7
Volunteer Income Tax Assistance program (VITA program)
, 90–92
background for study
, 90–91
coding qualitative data
, 96
comparison of data collection methods
, 96–97
differences in volunteering attitudes from pretest to posttest
, 97
measures
, 94–96
method
, 92–96
procedures
, 93–94
ratings and comments regarding VITA clinic
, 97–102
research questions
, 92
sample
, 94
service utilization
, 96
at university
, 92–93
Volunteering
, 91
YouTube videos
, 7
- Prelims
- Theme 1: Research on Student Attitudes and Behavior
- Study Choices by Introductory Accounting Students: Those Who Study More Do Better and Text Readers Outperform Video Watchers
- Decade Comparisons: Do Students’ Ethical Attitudes Shift?
- Theme 2: Cases and Pedagogical Approaches in Tax
- Meeting the Demands of the Accounting Curriculum: An Integrated Approach Using a Tax Research Case Assignment
- Bonus Depreciation and its Effect on Net Present Value in Relation to Capital Purchases
- Evaluating the Impact of the VITA Program on Attitudes and Motives Regarding Volunteering and Civic Engagement
- Theme 3: Financial Reporting and Introductory Accounting
- An Instructional Case: Making the Case for Unlimited Vacation Days at Altech
- The Importance of Supplemental Resources in Accounting Education
- Theme 4: Research about the CPA Exam
- Accounting Faculty and Professional Certifications: Experiences and Perceptions
- A Closer Look at Research on CPA Exam Success
- Theme 5: International
- Is the Pause Method in Teaching Auditing Applicable in a Different Educational Environment? A Replication
- Introducing Computer-Marked Tests in an Online Financial Accounting Course: Patterns in Academic Performance and Approaches to Assessment Design
- Index