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ADVANCES IN ACCOUNTING EDUCATION

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ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS

Series Editors: Thomas G. Calderon

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EDITORIAL REVIEW BOARD

• William Baker

  Queens University of Charlotte

• Ryan Baxter

  Boise State University

• Jacquelene Birt

  University of Western Australia, Australia

• Cynthia Blanthorne

  University of Rhode Island

• Cathleen Burns

  Creative Action Learning Solutions

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  Indiana State University

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• Dann Fisher

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• Kerry Inger

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• Barry Marks

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  University of Louisville

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  The University of Queensland

• Li Wang

  University of Akron

• Gerald (Jerry) Weinstein

  John Carroll University

• Matthew Wieland

  Miami University

• Li Xu

  Washington State University

Title Page

ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS - VOLUME 25

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 2022

Editorial matter and selection © 2022 Thomas G. Calderon. Published under exclusive licence.

Individual chapters © 2022 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: 978-1-80071-702-2 (Print)

ISBN: 978-1-80071-701-5 (Online)

ISBN: 978-1-80071-703-9 (Epub)

ISSN: 1085-4622 (Series)

Contents

List of Contributors

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.

• 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.

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 e-mail 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 words and up to five key 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 etl a1. (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. Use APA 6.

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.

12. Center, capitalize each word and bold main headings; capitalize the first letter in each word, italicize and bold and center sub-headings; capitalize the first word, italicize and center the next level headings; capitalize the first word, italicize and left justify next level headings.

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 articles that are readable, relevant, and reliable.

Articles 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 articles 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, articles 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.

Acknowledgments

The authors would like to thank the Editor and two anonymous referees for their helpful recommendations and suggestions. We are also grateful for valuable comments received from Aníbal Báez-Díaz, Nidia S. Carrero, Marsha M. Huber, Dennis M. López, Wanda Rivera-Ortiz, and Valaria P. Vendrzyk on earlier drafts of the manuscript. We also appreciate the recommendations received from the participants at the 2017 First Research and Creative Activity Conference of Puerto Rico Accounting Professors, the 2016 AAA Diversity Section Midyear Meeting, the 2016 AAA Mid-Atlantic Region Meeting, the 2015 AAA Diversity Section Midyear Meeting and the 2015 AICPA Pre-certification Education Executive Committee (PcEEC) Semi-Annual Meeting. We also would like to thank Juan M. García-Merced, the Puerto Rico Society of CPAs and the National Association of State Boards of Accountancy (NASBA), for providing us with access to participants of the Becker Puerto Rico CPA Review Course, participants of a CPE seminar, and exam performance data, respectively.

This study was financially supported by a PwC INQuires Research Grant and a summer research grant from the School of Business Administration of the University of Puerto Rico-Río Piedras. The sponsors were not involved in the study’s design; in the collection, analysis and interpretation of data; in the writing of the report; or in the decision to submit the manuscript for publication.