This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in…
Abstract
This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in lending decisions, effects of different accounting methods on lenders’ judgments, bankruptcy and default judgments, and decision processes pertaining to the use of accounting information in lending decisions. Additionally, the paper reviews the research on how audits and other forms of assurance influence commercial loan officers’ judgments. Topics include the way perceived auditor independence influences loan officers’ judgments, the impact of financial statement audits and audit opinions on lending decisions, how internal control reports and other CPA firm reports influence loan decisions, ways in which audit report disclosures and wording impact lending decisions, how perceived auditor quality affects lending decisions, and the effects of limited assurance engagements on loan officers’ judgments.
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Erica du Toit, Ben Marx and Rozanne Smith
The International Integrated Reporting Council introduced the concept of integrated thinking skills to the accounting world overall. This study uses a constructivist approach to…
Abstract
The International Integrated Reporting Council introduced the concept of integrated thinking skills to the accounting world overall. This study uses a constructivist approach to address the development of integrated thinking skills for future professional accountants during higher education. This issue is relevant as many professional accounting bodies expect that integrated thinking skills are developed during the higher education of prospective professional accountants. Despite this expectation, there is limited guidance available to academics in the accounting education field to do so. By means of a literature review as well as an empirical study, this chapter develops a constructivist model that can be used by academics to develop integrated thinking skills during the higher education of prospective professional accountants. The model addresses the foundation, appropriate pedagogies, disciplinarity type, and point of introduction of integrated thinking principles in accounting education.
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Victoria J. VanUitert, Michael J. Kennedy and Lindsay M. Carlisle
Students with disabilities consistently underperform on academic achievement tests. In part, this is due to teachers being underprepared to provide the evidence-based instruction…
Abstract
Students with disabilities consistently underperform on academic achievement tests. In part, this is due to teachers being underprepared to provide the evidence-based instruction needed to help students with disabilities succeed. Historically, professional development (PD) has been provided to educators yielding disappointing results. In this chapter, what is known about the components of effective PD and how to evaluate a PD program will be discussed. In particular, the role of coaching and the use of technology in PD models will be explored. The next steps in improving PD will be discussed.
Samuel R. Hodge and Martha James-Hassan
In this chapter, we discuss teaching physical education to Black male students in urban schools. We present a brief account of the history and status of physical education and…
Abstract
In this chapter, we discuss teaching physical education to Black male students in urban schools. We present a brief account of the history and status of physical education and specifically examine school physical education, particularly for Black male students in urban geographical contexts. We also offer strategies to counter the narrative of Black male school failure and present strategies for addressing the needs of urban teachers and Black male students.
Arnold Schneider and Jonathan Kugel
This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits…
Abstract
This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits include, among others, those measured by the Myers-Briggs Type and Five Factor models (FFMs), Type A/B, tolerance for ambiguity, locus of control, authoritarianism, and the Dark Triad components of narcissism, Machiavellianism, and psychopathy. In a broad spectrum analysis of accounting journals without regard to timing or geographics, we attempt to capture the major phases of personality trait research and provide suggestions as to the surrounding environment for such progressions in the literature. In addition to more established research streams, this chapter also discusses other personality traits that have only been marginally investigated in the accounting literature, and possible directions for future research.
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Kimberly J. Vannest, Mary Rose Sallese and Corey Peltier
This chapter explains how special education is an integral part of the US system of public education; detailing the critical rationale for distinctions and specializations as well…
Abstract
This chapter explains how special education is an integral part of the US system of public education; detailing the critical rationale for distinctions and specializations as well as how both general and special education might improve in the future delivery of an evidence-based educational system. Particular attention will be given to the importance of maintaining a structure that protects special education's particular purpose for a specific population, with the conceptual framework that preserving and enhancing special education's special and specialized identity are critical to adequate service delivery for the most vulnerable populations of students, families, and communities.
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Waymond Rodgers and Thomas J. Housel
The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such…
Abstract
Purpose
The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such organizations' most valuable assets. Financial reports need to be supported by intangible performance metrics, in order to ensure that the reports are rigorously interpreted and applied, and if any issues or problematic practices exist, they may be identified and resolved in a timely fashion. This paper aims to focus on this issue.
Design/methodology/approach
This paper provides support for the use of knowledge value‐added (KVA) metrics to assist firms in better understanding, evaluating, and reporting intangible assets, and to provide them with more transparency in their operations. Currently, the general consensus seems to be that before any real progress can be made in converging intangible performance metrics with traditional financial reports, modern day organizations need to more actively depict their intangible assets.
Findings
A case study demonstrated how KVA measures support financial ratios of a company as well as providing for a better comparison of one industry with another. Further, from this case study the KVA methodology provided an approach for objectively obtaining information about the performance of knowledge assets as well as a means of benchmarking organizations operating in a knowledge economy.
Research limitations/implications
Future research should empirically test whether an organization's performance and operations is better captured by the added value of intangible measures, such as KVA metrics.
Originality/value
The paper shows that implementing intangible asset measures, along with traditional financial measures may provide a better overall platform that is understandable to managers, creditors, investors, and public institutions.
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Floriana Pollio and Filomena Riemma
This chapter explores how diversity, equity, and inclusion (DEI) enrich organizations and enhance human resource management (HRM). It defines DEI, emphasizing the…
Abstract
This chapter explores how diversity, equity, and inclusion (DEI) enrich organizations and enhance human resource management (HRM). It defines DEI, emphasizing the interconnectedness of these concepts and their importance in creating inclusive workplaces. By integrating artificial intelligence (AI) into human resources (HR) practices, companies can identify and reduce biases, improve diversity outcomes, and support employee development. This chapter highlights Amazon's use of AI in HRM as an example, discusses the potential benefits and ethical considerations of using AI to advance DEI initiatives, and calls for responsible implementation and oversight.