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Robotic process automation at top accountants : an adaptable case designed to evaluate processes and create bots with various levels of complexity
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| Pengarang | : | Vincent, Nishani Edirisinghe,Tedla, Tadesse ,Igou, Amy J. |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 1) |
| Halaman | : | 203–217 |
| Abstrak | : | Robotic Process Automation (RPA) has gained the interest of the accounting profession to the pointthat even certification exams emphasize the importance of understanding RPA. Given that technology tools changeoften, one challenge that accounting instructors face is to build a case that is not dependent on a specific technologyor process. This case study is adaptable to undergraduate/graduate accounting courses, the technology tool used,and the level of detail of the case implementation. The case consists of two parts. Part I focuses on the decision-making process to build digital acumen, and Part II focuses on the application of RPA to provide hands-on experiencewith a chosen RPA tool. The case is easy to implement and modify based on given course objectives and can beused to introduce the decision-making processes of adopting emerging technology and automation into theaccounting curriculum. The case has received favorable student and instructor feedback. |
A risky proposition : setting objectives and assessing business environment risks using the enterprise risk management framework
| Pengarang | : | Sherman |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 1) |
| Halaman | : | 173–201 |
| Abstrak | : | In the first part of this case, students are introduced to the five components of the 2017 COSOenterprise risk management (ERM) Framework and will use this framework to recommend objectives related to asmall coffee shop’s strategic position and identify the associated risks. In the second part of the case, students willuse Social, Technological, Economic, Environmental, Political, Legal, and Ethical (STEEPLE) Analysis to identifybusiness environment risks and assess these risks regarding a new business opportunity. At the conclusion of thecase, students should be able to recommend risk-conscious business objectives and performance targets that alignwith a business’s strategy as well as assess the risk associated with a new business opportunity. The topicsaddressed in this teaching case are appropriate for undergraduate and graduate-level managerial accounting,Accounting Information Systems (AIS), and Auditing courses where business environment risks are discussed andevaluated. |
Eddie`s tennis warehouse : cultivating a data analytics mindset
| Pengarang | : | Sherman |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 1) |
| Halaman | : | 159–172 |
| Abstrak | : | This teaching case focuses on developing a data analytics mindset and students’ technology agilitythrough an accounting-oriented, data analytics project. The case covers the sales-to-cash receipts cycle of a fictionaltennis equipment company. Students work with seven different raw data files to create two deliverables for their client:a full data analytics report and a synthesized visualization report. A business consulting experience is simulatedwhere the students utilize their accounting knowledge and acumen to craft their own questions of the data instead ofrelying on instructor-provided questions. Students draw business conclusions from their analysis and must succinctlyconvey those conclusions through the data analytics report and the presentation, including visualizations. As the caseis tool agnostic, instructors can choose from a variety of data analytics and visualization tools (e.g., Alteryx, Excel,Power BI, Tableau, IDEA) to solve the case, thereby potentially increasing the overall technology agility of students. |
Excel solver and what-if analysis : optimizing tax refunds involving education credits and scholarships
| Pengarang | : | Boneck, Robin,Axelton, Zhuoli,Lee, Jonathan E. |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 1) |
| Halaman | : | 143–158 |
| Abstrak | : | This case teaches students advanced Excel modeling functions and analytic tools like Solver andWhat-If Analysis. The case scenario involves preparation of a student tax return that focuses on minimizing federalincome tax liability by utilizing education credits and reporting scholarships as taxable income. Solver is used todetermine the optimal allocation of non-tuition-based scholarships or grants as taxable income. What-If Analysis isthen used to demonstrate how a practitioner might illustrate the tax outcomes and plans in different scenarios.Additionally, critical thinking and analysis are required of students to explain how additional income affects bothnonrefundable and refundable credits to find the best outcome for the client. Considering that the current CPAevolution curriculum focuses more on analytical skills, tax planning, and personal financial planning, students willbenefit academically, professionally, and personally from the knowledge and skills learned in this case. |
Accounting careers of tomorrow : a comprehensive and accessible professional development program
| Pengarang | : | Tuberville, Kathy,Sorensen, Kate B. |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 1) |
| Halaman | : | 125–142 |
| Abstrak | : | This paper describes the Accounting Careers of Tomorrow (ACT) professional development programoffered at a large, urban university. ACT is an experiential learning activity hosted at a public accounting firm, wherestudents engage with employees from firms and corporations while immersed in a natural business environment. Itprovides a free event accessible to working and otherwise underserved students. The six-hour event was developedusing experiential learning theory and community stakeholder feedback. It focuses on three key areas: (1) careerexploration, (2) professional development, and (3) knowledge of personal and professional ethics. Results indicatethat ACT improves students’ knowledge and confidence in these areas, with students especially learning from themock interview session. This learning strategy discusses current challenges in accounting education, reviews theliterature on experiential learning, and documents ACT’s development, implementation, and efficacy. It also providesguidance on how it can be adopted face-to-face, online synchronously, and online asynchronously. |
Tackling professorial expert bias : the role of chatgpt in simplifying financial accounting exam texts
| Pengarang | : | Voshaar, Johannes...[et al.] |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 1) |
| Halaman | : | 93–123 |
| Abstrak | : | Experts tend to produce complex texts but mistakenly consider them an easy read for their audience.Accounting professors likely exhibit such expert bias in formulating exams. Consequently, students struggle withcomprehension, giving rise to high failure rates and a shortage of talent for the profession. This study explores thepotential of ChatGPT for overcoming expert bias and improving financial accounting exam texts to increasecomprehension and performance and reduce frustration and confusion. We ask three key questions: (1) Does textmodification with ChatGPT lead to increased perceived comprehension?, (2) Does text modification with ChatGPTresult in better performance?, and (3) Does perceived comprehension mediate the relationship between ChatGPT-based text modification and performance? We find that students benefit from ChatGPT-based modification throughincreased perceived comprehension and reduced confusion and frustration. Causal mediation analysis suggests thatimproved perceived comprehension attributes significantly to exam performance, but we cannot document an overallpositive effect. |
The effects of a second-chance exam policy in a large-enrollment introductory accounting course
| Pengarang | : | Stark, Jared R.,Larson, Melissa P.,Tayler, William B. |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 1) |
| Halaman | : | 69–91 |
| Abstrak | : | Using a quasi-experimental design, we compare two semesters of an introductory accounting course toevaluate the impact of a second-chance exam policy (SCEP) on student performance and anxiety, analyzing datafrom 1,986 students. The SCEP, allowing two additional attempts at exams capped at 80 percent credit, significantlyimproved academic outcomes and decreased perceived test anxiety. Specifically, students during the SCEPsemester experienced an average increase of 4.46 percent in exam scores (p < 0.01), a 3.37 percent increase incourse percentage points (p < 0.01), and a GPA increase of 0.21 (p < 0.01). Notably, women experienced greaterimprovements than men in measured academic outcomes. Our findings suggest that SCEPs can be an effectiveintervention to increase academic performance and reduce anxiety. We also examine an SCEP’s effect onpreparation for exam first attempts and find that students perform better on a first attempt with an SCEP. |
How to Create a Practitioner-Focused Academic Research Synthesis
| Pengarang | : | Hoang, Kris,Yi Luo,Salterio, Steven E. |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 1) |
| Halaman | : | 45–67 |
| Abstrak | : | Practitioner-focused research syntheses are widely used in many disciplines as an effective, routinemeans to transfer knowledge from research to practice. We suggest that accounting academics develop researchskills to enable them to create a practitioner-responsive research synthesis. We provide a step-by-step primer forconducting and reporting results on a focal research question in a research synthesis. We draw from our experiencein creating a practitioner-validated research synthesis on issues related to group audits to illustrate the processconcretely. This paper addresses the mindset necessary to assemble and convey research findings relevant topractitioners. Our goal is to equip accounting researchers with tools to develop high-quality research synthesescomparable to those that other disciplines use in communicating with their practitioner communities. |
Is management accounting education keeping pace with practice? A study on the theory-practice gap using terminology analysis
| Pengarang | : | Hartmann, Frank G. H.,De Meyst, Karen J. L.,Jizhang Huang |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 1) |
| Halaman | : | 23–43 |
| Abstrak | : | Building on theory by Argyris and Schön (1974) and theory on mental models, we argue that a disconnection between the terminology used in management accounting education and practice may be one of the clearest indicators of a theory-practice gap. For this reason, we examine to what extent practitioners understand and use commonly taught management accounting terminology. Overall, we expect a large gap between terminology taught and used, which we expect to depend on the organizational context of the management accountant and whether (s)he exerts a business partner role. We also expect that this gap may hamper management accountants’ professional identification. Survey results show, in contrast to our expectations, a limited theory-practice gap, even if concepts coming from frameworks and typologies are distinctly underused. Further, we find that the gap is smaller for management accountants performing a business partner role. |
Chairs` views of the market for doctorally qualified accounting faculty
| Pengarang | : | Boyle, James F. ...[et al.] |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 1) |
| Halaman | : | 11–22 |
| Abstrak | : | Based on a survey of U.S. AACSB-accredited accounting program chairs, we find that the current faculty shortage at the participants’ institutions is less severe than five years ago and less severe than it is expected to be over the next five years. Specialties with the greatest current shortage at the participants’ institutions are tax, accounting systems and data analytics, and audit. Participants view the overall U.S. accounting faculty labor market in balance today, but trending toward a slight shortage over the next five years. Both today and over the next five years, participants perceive a surplus of financial accounting faculty, and shortages in audit, tax, accounting systems and data analytics, and fraud/forensic accounting. Finally, we find that the accounting faculty shortage is much more severe at small, “Nonresearch Intensive” schools than at large, “Research Intensive” schools. We discuss insights for current and prospective doctoral students and others. |