Index
Advances in Accounting Education: Teaching and Curriculum Innovations
ISBN: 978-1-80071-702-2, eISBN: 978-1-80071-701-5
ISSN: 1085-4622
Publication date: 2 December 2021
This content is currently only available as a PDF
Citation
(2021), "Index", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 25), Emerald Publishing Limited, Leeds, pp. 243-248. https://doi.org/10.1108/S1085-462220210000025014
Publisher
:Emerald Publishing Limited
Copyright © 2022 Emerald Publishing Limited
INDEX
Academic Learning Transformation Lab (ALT Lab)
, 110
Accounting
careers
, 232
educators and practitioners
, 136
equation model
, 68
foundations
, 51
professionals
, 109
role in society
, 51
textbooks
, 68–73
Accounting class
AMC
, 25, 28
engagement in accounting
, 26
enhancing learning through games
, 30–31
gameplay descriptive statistics
, 37
level of student engagement
, 24
method
, 31–36
perceived value and ease of use on game adoption
, 30
effect of perceived value and perceived ease of use on gameplay
, 39–40
pre-survey descriptive stats
, 37
results
, 37
serious games in accounting
, 27
student characteristics effects on game adoption
, 37–39
student characteristics to facilitate game adoption
, 28–29
student characteristics to inhibit game adoption
, 29–30
student learning experience enhancement
, 40–42
TAM
, 42–43
variable list
, 47
Accounting education
, 24, 51, 201, 223
benefit
, 105
bigger picture
, 105–106
learning
, 103–104
literature
, 73–75
unanswered questions
, 106–107
Accounting Education Change Commission (AECC)
, 204
Accounting Information Systems
, 52
Accounting Mobile Challenge (AMC)
, 25, 28
Accounting student selection of taxation
background information and research questions
, 224–228
research design and data
, 228–229
results
, 229–239
student enrollment in masters of taxation programs
, 223
Active learning
, 49–50
American Accounting Association (AAA)
, 201–203
American Institute of Certified Public Accountants (AICPA)
, 138, 156, 206, 222
data on trends in accounting enrollment
, 222
Tax Education Committee
, 204
American Taxation Association (ATA)
, 203, 222
Aphorism
, 94
Association of International Certified Public Accountants (AICPA)
, 51
Association to Advance Collegiate Schools of Business (AACSB)
, 16, 110, 180
Asynchronous teaching mode
, 95
Attendance
, 121
and exam results
, 126–128
and feelings of engagement
, 128–129
Audience-response system (ARS)
, 116
Audit standards governing auditing estimates
, 12–13
Auditing (AUD)
, 109–110, 138, 156
and Practice
, 179
VM and disclosures
, 12–13
Auditors
annual impairment assessment
, 11
auditors need to understand valuation
, 14
current audit standards governing auditing estimates, auditing FVM and disclosures and using work of specialists
, 12–13
fair value of hard-to-price financial instruments
, 12
integrating work of specialists
, 13
need to understand valuation
, 14
retains responsibility
, 10
valuation of intangible assets acquired
, 11
Balance sheet equation
, 73
Bloom’s taxonomy
, 158
Business Environment and Concepts (BEC)
, 138, 156
Business leaders
, 50
Capital markets
, 4
Careers in accounting
, 51
Cash flow information
, 67
Cash-to-accrual reconciliation matrix
, 68, 70, 73
Center for Teaching and Learning Excellence (CTLE)
, 110
Certified Management Accounting (CMA)
, 158
Certified Public Accountant examination (CPA examination)
, 136, 156, 178, 204–205
background and research question
, 157–159
candidates
, 178
challenges
, 189–191
content
, 136
demographic profile
, 186–187
educational background of respondents
, 187
exam-related characteristics
, 187–189
factors related to success on
, 179–181
literature review and hypothesis
, 137–139, 179–184
logistic regression analysis
, 191–194
method
, 139–140, 159–161
performance
, 136
requirements
, 178
research method and data
, 185–186
research questions
, 184–185
results
, 140–149, 161–165, 186–194
socioeconomic conditions and ethnicity
, 181–182
Choice of tax specialization
, 223
Collaboration
, 28
College coursework
, 138–139
Competition
, 28
Competitive transformational play group (CMTP)
, 29
Computer games
, 24
Cooperative transformational play group (COTP)
, 29
Cost Accounting course, 50, 52–53 (see also Forensic accounting)
Cost accounting SL assignment
, 52
grading rubric
, 58–60
implementation guidance
, 53
in-class distribution of project
, 53–55
learning objectives
, 52–53
project setting
, 53
solution
, 55–58
Cost behavior
, 52
Cost of goods manufactured schedule (COGM schedule)
, 52
Cost–volume–profit (CVP)
, 50
Course content
, 136
Covid adversity
, 95
Covid intervention
, 97
Covid-19
, 94
pandemic
, 119–120
Critical audit matters (CAMs)
, 5
review
, 10
Curricula
, 4
Curriculum design
, 229–232
Data analysis
, 33–34
DEBORAH game
, 28
Delphi methodology
, 27
Descriptive statistics
, 123–126
Digital natives
, 28
Discounted cash flow model
, 11
Dynamic capability
, 110
e-Learning Design Innovation Group
, 98
Education(al)
environment
, 24
layers
, 51
requirements
, 229–232
research
, 27
Educators
, 51
Engagement
, 120
in accounting
, 26
Enhancing learning through games
, 30–31
Essential skills
, 51
Experiential learning
, 49
Face-to-face (F2F)
, 120
Faculty reflections on innovative practices
, 111–112
Fair market values
, 4
Fair value measurements (FVMs)
, 4–5
auditor retains responsibility
, 10–14
proposed courses/topics
, 17–19
review of CAMs
, 10
review of PCAOB, SEC, and IFIAR Inspection findings
, 5–10
university curriculum review
, 14–17
Feedback from professionals
, 87–88
Financial Accounting and Reporting (FAR)
, 88, 138, 156
Financial instruments
, 4
fair value of hard-to-price financial instruments
, 12
Financial reporting
, 4
Financial statement
, 4
Flashcards (FC)
, 158, 160
Flipped classroom model
, 95, 99, 102
Flow theory
, 27
Forensic accounting
background
, 95–97
consequences and future
, 99
course evolution
, 96
Covid intervention
, 97
experiences
, 95
literature review
, 94–95
planning for 2020–2021
, 97–98
results for fall 2020
, 98–99
Game(s)
description
, 31–33
enhancing learning through
, 30–31
game-based learning approach
, 27, 29
perceived value and ease of use on
, 30
student characteristics effects on
, 34–35, 37–39
student characteristics to facilitate
, 28–29
student characteristics to inhibits
, 29–30
Gameplay
, 25
descriptive statistics
, 37
perceived value effects and perceived ease of use on
, 35–36, 39–40
Grade point average (GPA)
, 178, 226
Grades
, 136
Grading rubric
, 58–60
Grading rubric and average scores for each item
, 87
High-stakes tests
, 156
Horizontal worksheet
, 70, 73, 75–76
conceptual advantages of
, 83–84
direct method
, 77–79
indirect method
, 79–82
mechanical advantages of
, 82–83
“Hot seat” approach
, 24, 26
Hybrid courses
, 120
HyFlex course design
, 120–121, 123
Immersive virtual world
, 24
In-class
distribution of project
, 53–55
paper-and-pencil assessment approach
, 85
Incentives
, 183–184
Individual transformational play group (ITP)
, 29
Innovative classroom technology
, 29–30
Innovative course strategies
, 115–116
Instructor-led study program (ILP)
, 158, 160
International Forum of Independent Audit Regulators (IFIAR)
, 4
review
, 5–10
International Valuation Standards Council (IVSC)
, 17
Introductory course
, 226
Journal of the American Taxation Association (JATA)
, 203
K-12 education
, 182
Knowledge gap
, 4–5
Law and Theory
, 179
Learning (see also Student learning)
designer
, 99
objectives
, 52–53
serious games
, 25
Lecture attendance and performance
, 121–122
Lecture modality
background and hypotheses
, 120–122
limitations and future research
, 130
method
, 123
results
, 123–129
Logistic regression analysis
, 191–194
Long-term career
, 234–238
Managerial accounting
, 26
Master of Accountancy (MAcc)
, 95, 204
Maxim
, 94
MBA programs
, 204
Mentoring
, 183–184
Mobile learning
, 24
Model Tax Curriculum (MTC)
, 202
development of research questions
, 207
historical development
, 204–206
method
, 208–209
results
, 209–213
Monopoly game
, 24, 26
MTC Task Force (1996)
, 205
Multivariate tests
, 163–165
National Association of State Boards of Accountancy (NASBA)
, 136, 178, 206
Online course, transition of F2F course to
, 112–115
Online teaching
, 94
Online testing
, 112
Pandemic pedagogy
, 104
Participants
, 31
Perceived usefulness
, 25
Perceived value
and ease of use on game adoption
, 30
effects and perceived ease of use on gameplay
, 35–36, 39–40
Pinterest
, 26
Post-test cost accounting course
, 62–63
Practicing problems (PP)
, 158, 160
Pre-survey descriptive stats
, 37
Pre-test cost accounting course
, 61–62
Predict
, 139
Principles Aren’t That Hard (PATH)
, 24
Public Company Accounting Oversight Board (PCAOB)
, 4
review
, 5–10
Puerto Rico (PR)
, 178
educational and socioeconomic background
, 182–183
Quality of life
, 238–239
Quitch
, 24
Quizzes
, 112
Regulation (REG)
, 138, 156
Remote teaching
, 110
Review course (RC)
, 160
Sarbanes–Oxley Act
, 109–110
Self-study review courses
, 158
Serious games in accounting
, 27
Service learning (SL)
, 50
active learning
, 49–50
assignment material
, 50–51
comparison of pre-and post-test scores
, 61–64
cost accounting SL assignment
, 52–61
literature review
, 51–52
results of cost accounting assignment
, 61
Short-term career
, 232–233
Social media-based assignment
, 26
Society, accounting role in
, 51
Specialization
, 51
Statement of cash flows (SCF)
, 67
accounting education literature
, 73–75
accounting equation model
, 68
accounting textbooks
, 68–73
article’s innovative contribution
, 75–76
assessment of effectiveness
, 85–88
extant pedagogy
, 68
implementaton guidance
, 77–85
limitations and suggestions for future research
, 88
Stepwise regression models
, 24
Student characteristics
effects on game adoption
, 34–35, 37–39
to facilitate game adoption
, 28–29
to inhibit game adoption
, 29–30
Student learning
, 111
experience enhancement
, 36, 40–42
objectives
, 85–86
Student(s)
engagement
, 104, 111
journey mapping
, 94–95
performance
, 120
question analysis
, 103
student-centric education
, 101
written feedback comments from
, 86
Study methods
, 156
Study notes (SN)
, 158, 160
Survey instrument
, 168–175
Synchronous teaching mode
, 95
T-account analysis
, 68
Target operating income (TOI)
, 58
Task-based simulations
, 138
Tax courses
, 204
Tax education
, 201
historical context
, 202–204
Tax knowledge
, 202
Taxation
, 221
Technology Acceptance Model (TAM)
, 25, 27, 30, 33, 42–43
Theory of Planned Behavior approach
, 226
3D virtual learning environments
, 27
Traditional lecture group (TRA)
, 29
Transaction-by-transaction worksheet
, 73, 74, 75–76
Turbulent environments
, 110
faculty reflections on innovative practices
, 111–112
innovative course strategies
, 115–116
transition of F2F course to online course
, 112–115
Univariate tests
, 161–163
University curriculum review
, 14
findings
, 16–17
pace of change
, 14–15
university evaluation
, 15–16
University evaluation
, 15–16
University of Puerto Rico (UPR)
, 182–183
US Securities & Exchange Commission (SEC)
, 4
review
, 5–10
Valuation methods
, 4
Vertical worksheet
, 70–71, 75
Volunteer Income Tax Assistance (VITA)
, 51–52, 206
WeChat
, 27
Work of specialists
, 12–13
Written feedback comments from students
, 86
Zoom app
, 98
- Prelims
- Theme 1: Curriculum and Pedagogical Innovations
- Accounting and Audit Quality Perspective: Fair Value Measurements and Disclosures Curriculum Gaps
- Who’s Got Next? An Analysis of the Inhibitors to Mobile Game Adoption in an Introductory Accounting Class
- A Service Learning Approach to Teaching CVP Analysis in Cost Accounting
- Using the Accounting Equation for Preparing the Statement of Cash Flows
- Theme 2: Faculty Reflections on Teaching Accounting during the Covid-19 Pandemic
- Teaching Forensic Accounting in a Covid Environment
- Accounting Education in the Time of the Coronavirus or How Flipping the Classroom Heightened My Appreciation for Student Behavior
- Leveraging a University’s Dynamic Capabilities in a Turbulent Environment
- Lecture Modality: Student Attendance Choices and Performance
- Theme 3: Research on Passing Professional Exams in Accounting
- Do Grades Earned in Accounting Courses Predict Performance on Related Sections of the CPA Exam?
- The Most Effective Study Methods for Passing the CPA Exam: A Research Note
- Perceptions of Challenges on the CPA Exam: Evidence from Puerto Rico
- Theme 4: Historical Underpinnings and the Choice of Taxation as an Area of Specialization
- A History of Tax Education and the Adoption of the AICPA Model Tax Curriculum
- Accounting Student Selection of Taxation as a Professional Practice Area
- Index