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A data analytics teaching case investigating profitable firms that have zero or negative tax expense
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| Pengarang | : | Cheng, Christine...[et al.] |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 4) |
| Halaman | : | 119–137 |
| Abstrak | : | Much attention is paid to profitable firms that pay no income taxes. This case allows students to enhance their data analytics skills while learning how to use data to gain a deeper understanding of corporate tax avoidance by profitable firms. The learning objectives for this case are to: (1) expand students’ understanding of the association between firms’ tax provisions and net income; (2) have students evaluate how different definitions of key variables can impact insights from data analytics; (3) develop students’ abilities to transform data; (4) develop students’ abilities to conduct data analysis; (5) develop students’ abilities to create effective data visualizations; and (6) develop students’ oral and written communication skills. This case provides optional detailed Alteryx and Power BI instructions to assist instructors seeking to develop students’ skills with these popular tools. |
Predicting future sales : a quantitative sales forecasting case
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 4) |
| Halaman | : | 107–118 |
| Abstrak | : | This case uses panel data and a simple regression model to forecast future sales. Students are required to: access, download, and manipulate data; use statistical software commands to generate a future sales forecast; and interpret the reasonableness of the model’s output for a chosen company. The objectives for completing this case are that students will (1) produce a dataset from an external resource, (2) employ correct syntax when using statistical software, (3) manipulate a dataset, (4) predict a future event using a regression model, (5) analyze output from the model’s prediction, and (6) summarize findings using written communication. The case can be assigned in any graduate or undergraduate course where sales forecasts could be discussed/used (e.g., financial statement analysis, budgeting, data analytics concepts, etc.). Student responses indicate these learning objectives were met, and most students reacted positively to the case. |
The composition and use of journal lists : a survey of AACSB accounting accredited programs
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 4) |
| Halaman | : | 87–105 |
| Abstrak | : | This study explores the composition and variability of journal lists currently used for research productivity assessments at AACSB accounting program-accredited schools in the United States and internationally. Results include the number ranges of journals on journal lists, the treatment of practice-focused journals, journal list sources; differences in journal list compositions based on accounting program size, AACSB faculty classifications, as well as programs with and without doctoral programs, and differences in journal list usage for promotion and tenure. Thus, we compare what is currently being done at quality accounting programs. We find meaningful variations among AACSB accredited accounting programs within and among Carnegie Classifications in both the quality and quantity of journals used as measures of research productivity. Our results will be of interest to administrators who are undergoing AACSB accreditation review, to job applicants, to current accounting faculty, and to those in the process of developing or revising journal lists. |
The AICPA core competency framework : the perceived importance and perceived preparedness of entry level accountants (ELAs)
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 4) |
| Halaman | : | 65–85 |
| Abstrak | : | From the perspective of entry-level accountants (ELAs), experienced professionals, and accounting educators, this study of ELAs examines the perceived importance and perceived level of possession of competencies with the AICPA Pre-certification Core Competency Framework. We surveyed 67 ELAs, 72 experienced professionals, and 207 educators. Results show that participants perceive the competencies as important and relevant to the skills required of ELAs in the workplace. Overwhelmingly, internships/co-ops were selected as the best form of entry-level preparation for students. Our findings suggest value and relevance in leveraging the AICPA Core Competencies within an accounting curriculum. The majority of faculty indicated that they have implemented at least some of the framework into the curriculum. Accounting educators should note these results as they demonstrate the benefits of incorporating these competencies into accounting education and improving the preparedness of accounting graduates for greater success as entry-level accountants in the profession. |
How do the accounting profession and higher education currently approach ethics training?
| Pengarang | : | Eaton, Tim V. …[et al.] |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 4) |
| Halaman | : | 47–64 |
| Abstrak | : | iven the recurrence of ethical scandals in the accounting profession, the importance of ethics training continues to grow. We hand-collected data and performed a survey to investigate what measures are being taken by the profession and academia to ensure that accountants receive ethics training throughout their careers and before entering the workforce. We find variation across the CPA jurisdictions, such that the majority require candidates to pass an ethics exam for CPA licensure and mandate several hours of ethics CPE for renewal, whereas relatively few require individuals to pass a college-level ethics course. In response, accounting programs adopt numerous approaches to teaching ethics with half of our sample of schools offering either a standalone accounting or business ethics course, about a third offering both accounting and business ethics courses, and the remaining schools integrating ethics into coursework. Furthermore, approaches vary based on undergraduate versus graduate programs and state CPA requirements. |
Accounting faculty perceptions of criteria for tenure
| Pengarang | : | Boyle, Douglas M. …[et al.] |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 4) |
| Halaman | : | 29–46 |
| Abstrak | : | Accounting departments are challenged to mentor and evaluate faculty pursuing tenure in a changing employment market. We surveyed 464 accounting faculty asking them to rate the importance of 41 tenure factors and provide qualitative insight into general skills, teaching, research, service, professional experience, and other. We find although some factors are considered important across institutional characteristics, there is significant variation across institutional type for most factors, with Research Intensive schools placing higher importance on publication success in top-tier and highly ranked journals, and Non-Research Intensive schools placing higher importance on a broader range of factors (e.g., service, teaching, communication, publications, industry experience). Additionally, we find salient differences between those with and without tenure committee service. We provide implications for early-career professors, doctoral students, prospective doctoral students, and others as well as avenues for future research. |
A gamified accounting activity: experimental evidence for the influence of game-like elements on enjoyment, engagement, and learning
| Pengarang | : | Kralik, Juliana M.,Cainas, Jennifer M.,Baaske, Becca N. |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 4) |
| Halaman | : | 1–28 |
| Abstrak | : | Gamification, or incorporating game-like elements into non-game settings to achieve specific objectives, is an emerging pedagogical tool in education. However, research of its effectiveness on learning is mixed. We draw on existing theory to develop and test a framework that explains the mechanisms through which gamification influences outcomes. Our findings demonstrate that adding a game-like element to an accounting activity can increase enjoyment in the activity, lead to greater cognitive engagement, deeper information processing, and improved learning. However, the increase in enjoyment was primarily driven by using avatars, whereas an interconnected challenge and peer collaboration statements did not produce similar effects. Our findings also reveal that, although enjoyment fosters various forms of engagement, it is cognitive engagement that has a positive and significant relationship with deeper information processing. Our study offers a practical guide for classroom gamification, along with suggested opportunities for further research to expand and refine it. |
Modeling and Analysis of the Implementation of the Wolbachia Incompatible and Sterile Insect Technique for Mosquito Population Suppression
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Siam Journal On Applied Mathematics |
| Volume / Edisi | : | 81 (No. 2) |
| Halaman | : | |
| Abstrak | : | The release of Wolbachia-infected mosquitoes in 2016 and 2017 enabled near-elimination of the sole dengue vector Aedes albopictus on Shazai and Dadaosha islands in Guangzhou. Mathematical analysis may offer guidance in designing effective mass release strategies for the area-wide application of this Wolbachia incompatible and sterile insect technique in the future. The two most crucial concerns in designing release strategies are how often and in what amount should Wolbachia-infected mosquitoes be released in order to guarantee population suppression. Motivated by the experimental data from the Guangzhou mosquito factory and the release strategy implemented on two islands, we formulate and analyze a mosquito population suppression model considering the situation for the release period ???? less than the sexual lifespan of Wolbachia-infected males. We define release amount thresholds ????∗1 and ????∗2 with ????∗1 <????∗2. When the release amount ???? satisfies ???? ≥????∗2, population suppression is always achievable, as is mathematically manifested by the global asymptotic stability of the origin. However, when ???? ∈(0,????∗1], we find that suppression can be achieved only if the initial wild mosquito population is small enough. This is mathematically proved by the local asymptotic stability of the origin, together with the existence of exactly two ????-periodic solutions, one of which is asymptotically stable and the other of which is unstable, with ???? being the waiting period between two consecutive releases. For ???? ∈(????∗1,????∗2), we find sufficient conditions on the nonexistence of ????-periodic solution, and the existence of at most two ????-periodic solutions. |
The Charge-Group Summation Method for Electrostatics of Periodic Crystals
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Siam Journal On Applied Mathematics |
| Volume / Edisi | : | 81 (No. 2) |
| Halaman | : | |
| Abstrak | : | The electrostatic fields and potentials associated with neutral periodic crystals are defined by sums that are not absolutely convergent. The sums depend on the order of summation. The mean-zero periodic solution ????––– of Poisson's equation provides a natural potential and electric field. This sum is inconsistent with the electric field in ferroelectric materials. We introduce summation methods based on the concept of neutral charge groups, a notion common in computational chemistry. If a charge group has moments of order <???? vanishing, then the sum for ???????????? defined by summing first by charge groups is absolutely convergent for |????| ≥3 −????. In the borderline case |????| =2 −????, consider charge groups coming from primitive unit cells. For a macroscopic shape Ω, the unit-cell ???? Ω algorithm sums over unit cells in ???? Ω and then takes the limit ???? →∞. This yields an answer for ???????????? that depends on Ω and the unit cell. The limits differ from ????????????––– by a constant given as an easily approximable integral. For quadrupolar primitive unit cells, ???? =2. The unit-cell ???? Ω algorithm gives a potential ???? that differs from ????––– by a constant. This constant enters additively in the energy content per unit volume. If one could grow or cut crystals respecting these unit cells, this shape-dependent energy effect could be verified experimentally. For dipolar primitive unit cells, ???? =1. Given a shape Ω and unit cell, the algorithm yields a well-defined electric field that differs from the mean-zero periodic field by a constant vector. If one could grow or cut crystals respecting these dipolar unit cells, this shape-dependent ferroelectric effect [C. Kittel, Introduction to Solid State Physics, 8th ed., Wiley, New York, 2004] could be verified experimentally. The electrostatic fields and potentials associated with neutral periodic crystals are defined by sums that are not absolutely convergent. The sums depend on the order of summation. The mean-zero periodic solution ????––– of Poisson's equation provides a natural potential and electric field. This sum is inconsistent with the electric field in ferroelectric materials. We introduce summation methods based on the concept of neutral charge groups, a notion common in computational chemistry. If a charge group has moments of order <???? vanishing, then the sum for ???????????? defined by summing first by charge groups is absolutely convergent for |????| ≥3 −????. In the borderline case |????| =2 −????, consider charge groups coming from primitive unit cells. For a macroscopic shape Ω, the unit-cell ???? Ω algorithm sums over unit cells in ???? Ω and then takes the limit ???? →∞. This yields an answer for ???????????? that depends on Ω and the unit cell. The limits differ from ????????????––– by a constant given as an easily approximable integral. For quadrupolar primitive unit cells, ???? =2. The unit-cell ???? Ω algorithm gives a potential ???? that differs from ????––– by a constant. This constant enters additively in the energy content per unit volume. If one could grow or cut crystals respecting these unit cells, this shape-dependent energy effect could be verified experimentally. For dipolar primitive unit cells, ???? =1. Given a shape Ω and unit cell, the algorithm yields a well-defined electric field that differs from the mean-zero periodic field by a constant vector. If one could grow or cut crystals respecting these dipolar unit cells, this shape-dependent ferroelectric effect [C. Kittel, Introduction to Solid State Physics, 8th ed., Wiley, New York, 2004] could be verified experimentally. |
Mathematical Analysis of Wave Radiation by a Step-Like Surface
| Pengarang | : | Wangtao Lu |
| Nama Majalah/Jurnal | : | Siam Journal On Applied Mathematics |
| Volume / Edisi | : | 81 (No. 2) |
| Halaman | : | |
| Abstrak | : | Abstrak tidak tersedia. |