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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

Editorial Board

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ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS - VOLUME 27

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

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Emerald Publishing Limited

Emerald Publishing, Floor 5, Northspring, 21-23 Wellington Street, Leeds LS1 4DL

First edition 2024

Editorial matter and selection © 2024 Thomas G. Calderon. Published under exclusive licence.

Individual chapters © 2024 Emerald Publishing Limited.

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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: 978-1-83797-173-2 (Print)

ISBN: 978-1-83797-172-5 (Online)

ISBN: 978-1-83797-174-9 (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 U.S. are encouraged. Papers can focus on:

• Innovations in teaching and learning, including cases with teaching notes and evidence to demonstrate effectiveness.

• Research studies with implications for improving accounting education.

• Emerging technologies that offer opportunities to enhance effectiveness of teaching and learning.

• Disruptive technologies and business models with implications for accounting education.

• Assessment of learning and continuous improvement.

• Pedagogical implications of regulation.

• Administrative and leadership issues related to accounting education.

• Demand for a university degree in accounting.

• Health and wellbeing of accounting students and professionals and implications for accounting education.

• 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. 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.

Synopsis

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting education. All articles emphasize teaching, learning and curriculum development, and discuss vital matters pertaining to the improvement of accounting programs at colleges and universities. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate.

This 27^th volume features 11 peer-reviewed papers surrounding three themes: (1) applied professional research and skills building; (2) generative artificial intelligence (AI) and analytics in the accounting curriculum; and (3) innovative practices in cost accounting and other areas.

The first theme contains four articles that explore such topics as emerging skills needed for career success in accounting, approaches to teaching applied professional research in the undergraduate accounting curriculum, blending teaching and assessment to offer an interdisciplinary focus in teaching financial statement analysis, and the efficacy of laptop use in notetaking in an accounting course that employs interactive notes.

Three articles in the second theme look at curriculum issues in using generative AI tools in the accounting curriculum. Coverage includes issues and opportunities related to teaching accounting information systems, financial accounting, and taxation. One article approaches the issues from a design thinking and cybernetics perspective, suggesting a future that will leverage the intelligence inherent in generative AI as well as the natural intelligence of humans which might add nuance and judgment to answers that AI might produce. The two other generative articles in that theme extend that viewpoint to financial reporting and taxation. The financial accounting piece contains two simple illustrative exercises (one from Brazil and the other from the USA) to show examples of what efforts to blend of AI and human intelligence might look like in the accounting classroom. The authors use textual analytics to identify examples of metrics that instructors might use to assess integrity and quality when students have the opportunity to use AI in the classroom. A fourth article in the second theme surveys the integration of analytics in the curriculum at AACSB accredited accounting programs.

In the third theme, faculty members who are seasoned experts in teaching cost accounting present innovations that might enhance the learning experience of students of accounting and business majors. One of the articles discusses a case used by the instructors to assure that students view the cost management course as an integrated whole rather than a series of disjointed topics. A second piece builds on the integrative theme and presents a novel approach to teaching and learning process costing that emphasizes similarities rather than differences between FIFO and weighted average approaches. Consistent with the idea that an innovation could represent an old idea in a new context, the final article in this theme reports an approach used by a university in the middle east to manage the Covid-19 pandemic.

Faculty and administrators with an interest in accounting education should find all three themes to be highly informative and interesting. Some practitioners and regulators in the accounting profession may also find useful policy-related nuggets in Volume 27.

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 a 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.