Prelims

Half Title Page

ADVANCES IN ACCOUNTING EDUCATION

Series Page

ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS

Series Editors: Thomas G. Calderon

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.

Editorial Review Board

• William Baker

  Queens University of Charlotte, USA

• Reza Barkhi

  Virginia Tech, USA

• Ryan Baxter

  Boise State University, USA

• Cathleen Burns

  Creative Action Learning Solutions, USA

• Cory Campbell

  Indiana State University, USA

• Anne Christensen

  Montana State University, USA

• Ann Davis

  Tennessee Tech University, USA

• Nina Dorata

  St. John’s University, USA

• Cintia Easterwood

  Virginia Tech, USA

• Carol Fischer

  St. Bonaventure University, USA

• Michael Fischer

  St. Bonaventure University, USA

• Dan Fisher

  Kansas State University, USA

• Mary Anne Gaffney

  Temple University, USA

• Brian Patrick Green

  University of Michigan-Dearborn, USA

• Kelly Green

  University of Louisiana – Lafayette, USA

• Lei Gao

  University of North Florida, USA

• Brian Hogan

  University of Pittsburgh, USA

• Kerry Inger

  Auburn University, USA

• Joan Lee

  Fairfield University, USA

• Linda Lovata

  Southern Illinois University Edwardsville, USA

• Barry Marks

  University of Houston – Clear Lake, USA

• Shawn Mauldin

  Mississippi State University, USA

• Michele D. Meckfessel

  University of Missouri St. Louis, USA

• Jared Moore

  Oregon State University, USA

• Albert Nagy

  John Carroll University, USA

• Susanne O’Callaghan

  Pace University, USA

• Philip Olds

  Virginia Commonwealth University, USA

• Colin Onita

  San Jose State University, USA

• Arianna Pinello

  Florida Gulf Coast University, USA

• Sri Ramamoorti

  University of Dayton, USA

• Colin Reid

  Washington and Lee University, USA

• Timothy Rupert

  Northeastern University, USA

• Michael Schadewald

  University of Florida, USA

• William Stout

  University of Louisville, USA

• Michael Turner

  The University of Queensland, Australia

• Gerald (Jerry) Weinstein

  John Carroll University, USA

• Todd White

  The University of North Carolina at Pembroke, USA

• Matthew Wieland

  Miami University, USA

• Aaron Wilson

  Ohio University, USA

• Li Xu

  Washington State University, USA

• Yan Zhang

  New Mexico State University, USA

Title Page

ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS – Volume 28

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

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

First edition 2025

Editorial matter and selection © 2025 Thomas G. Calderon.

Individual chapters © 2025 The authors.

Published under exclusive licence by Emerald Publishing Limited.

Reprints and permissions service

Contact: www.copyright.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: 978-1-83797-187-9 (Print)

ISBN: 978-1-83797-186-2 (Online)

ISBN: 978-1-83797-188-6 (Epub)

ISSN: 1085-4622 (Series)

Contents

List of Contributors