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Through a case study approach, the purposes of this study are to investigate how the teacher's use of Rogerian reflections in a one-on-one writing conference helps improve the participants' research paper, and how the participants respond to the teacher's use of Rogerian reflections in one-on-one writing conferences. The data were obtained from five text-based interviews with two doctoral students working on their research paper to be submitted for publication. The findings indicate that the use of Rogerian reflections helps the participants improve their research paper. Rogerian reflections, including pointing to structure, clarifying, expanding, recalling, and summarizing, facilitate interaction in nonthreatening, one-on-one writing conferences. Through Rogerian reflections, the participants learn to find their own way to respond to their teachers and make use of the comments in the revision of their papers. Moreover, the participants in one-on-one writing conferences are aware of the respect they receive from their teachers, as a sense of ownership develops. Finally, the participants become confident in their writing since the interaction takes place in a supportive atmosphere. However, the participants mention some difficulties in trying to respond to their teachers' statements as their role switches from passive listeners to reflective thinkers.

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The author investigated the impact of assessment methods on student performance on accounting tests. Specifically, the author used analysis of variance to determine whether the use of computer-based tests instead of paper-based tests affects students' traditional test scores in accounting examinations. The author included 2 independent variables, student gender and student class, as covariates. The findings indicate that there was no significant difference in the values of the students' performance according to the 2 methods of assessment. The findings also revealed that neither student gender nor class was correlated to the test scores in either form of testing. (Contains 3 tables.)

Electronic Accounting (E-accounting) is considered a new concept in the field of accounting. E-accounting replaces paper with electronic sources for accounting records and documentation. It retains a lot of time, zeal, paper and funds for any type of organisation. New software for recording accounting transactions is released every day which is giving technological improvements. E-accounting is characterised as the use of Internet technologies and online applications for business accounting. Additionally, it helps organisations maintain their accounting software and financial data in a secure manner while granting authorised users real-time access regardless of location or computer platform. The objective of the paper is to understand the basic concept of E-accounting, the characteristics of E-accounting, its benefits and drawbacks, and its conclusion. The purpose of this study is to shed light on the implications of E-accounting in modern companies. The review of related literature that was used to develop the study’s theoretical framework served as the secondary source of data for this report. According to surveys, many businesses fail not just due to low-quality products, a lack of qualified employees, or managerial problems, but also because of bad accounting procedures. It has been determined that the company needs to switch to current accounting procedures from outdated ones. [ABSTRACT FROM AUTHOR]

This paper describes the development, evaluation, and the changes made to a research course for part-time Master of Science students in accounting. The course prepares students for their Master of Science thesis and aims to develop their research skills. On top of this, it managed to overcome barriers between faculty members who were chiefly involved in teaching, and those who mainly conducted research. In the course, students work in teams, closely supervised by faculty members, and go through a research process that ends with the preparation of a research paper. The course consists of 10 steps, which are described and critically discussed. Evaluation scores indicate that students appreciate the course and experience a steep learning curve. Faculty members also experience benefits, despite the extensive preparation time involved.

International accounting is taught in the curriculum of about one-third of the largest institutions in the US. Within the context of this course, many instructors will attempt to cover a diverse array of business topics while integrating financial reporting standards worldwide. This breadth of topics is frequently challenging in obtaining a cohesive set of knowledge for the enrolled students. The use of a research paper documenting the business practices within a particular country and the subsequent presentation to either the international accounting class or preferably a larger audience can serve as a tool for organizing students' understanding of the breadth of the material and having individual students present a deeper depth of understanding within the selected country.

Universities are increasingly focused on preparing graduates with strong disciplinary and interdisciplinary skills to increase student employability. In accounting education however, the development of employability skills remains a concern among graduates and employers. One strategy for enhancing employability is to engage students in industry-based experiences through work-integrated learning (WIL). This paper introduces a novel, industry-led WIL experience embedded in an Australian university's accounting and financial planning curriculum and investigates students' perceptions of employability skills developed through this intervention. In this WIL experience, industry professionals workshopped multidisciplinary skills and provided feedback to students following a simulated work-based scenario. Data was analysed from student surveys and reflections and showed that students perceived this approach as effective for developing employability skills such as teamwork and communication and for aligning theory to praxis. This paper supports endorsing alternative WIL models and industry collaborations in accounting education to enhance graduate employability skills.

Whether corporations voluntarily reduce their negative impacts on the environment and society depends upon management advocacy. As future corporate leaders, accounting students will have a critical advocacy role, but they have been taught that shareholder value should not be sacrificed to reduce the externalized environmental and social costs caused by corporations. We believe accounting students are unable to break through the shareholder value maximization doctrine without understanding threshold concepts of corporate externalized costs and revised conceptualizations of corporate ownership and corporate governance. This paper proposes a new Environmental, Social, and Governance (ESG) Learning Model that accounting instructors can employ to understand the threshold concepts. Threshold concepts are reconstitutive and fundamentally change students' worldviews so that new understandings may emerge and advocating for ESG initiatives becomes possible. The paper concludes with instructional strategies aligned with three pedagogical modalities to help students absorb the ESG threshold concepts.

This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom's taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian universities that provide forensic accounting courses. Furthermore, this paper applies a qualitative method to forensic accounting curricula, handbooks, and syllabi. These educational documents were retrieved from Australian universities. The findings report learning objectives under core content knowledge distributed over Bloom's cognitive areas. This study also provides a unified set of learning objectives to harmonize forensic accounting courses' teaching and learning processes. The most promising contribution of the paper is to provide a set of learning objectives in all forensic accounting subtopics. The main implications of this paper are relevant to forensic accounting educators, students, standard setters, researchers, regulators, and curricula designers.

There is a growing integration of technology in the workplace (World Economic Forum), and with it, organizations are increasingly relying on advanced technological approaches for improving their human capital processes to stay relevant and competitive in complex environments. All professions must keep up with this transition and begin integrating technology into their tools and processes. This paper centers on how advanced technological approaches (such as natural language processing (NLP) and data mining) have complemented a traditional practice analysis of the accounting profession. We also discuss strategic selection and use of subject-matter experts (SMEs) for more efficient practice analysis. The authors have adopted a triangulation process--gathering information from traditional practice analysis, using selected SMEs, and confirming findings with a novel NLP-based approach. These methods collectively contributed to the revision of the Uniform CPA Exam blueprint and in understanding accounting trends.

This paper examines the use of Monopoly® accompanied by Microsoft Excel to assess whether an active learning activity has an impact on the DFW rates in an introductory financial accounting course. (The DFW rate is the percentage of students who earn a grade of D or F or withdraw (W) from the course.) A zero credit hour Monopoly® Lab (which physically meets one hour per week during the semester) was created to enhance introductory business students' understanding of difficult accounting concepts by providing a means to record transactions and prepare financial statements. The objective is to engage students and link together the foundational aspects of accounting in a more realistic, understandable manner. The paper examined the DFW rates of the course over a ten-year period. Results of the study revealed a consistent lower DFW rate after the introduction of Monopoly® as compared to previous labs without the use of Monopoly®.

This case captures Orchids Paper Company at a time of significant change internally and in its environment. It presents opportmities to examine the concept of fit between Strategy, Environment, and Resources to maximize profit potential. The nature of Orchids' products and industry facilitate the case's accessibility, since Orchids operates in an industry which is fairly simple to understand (paper manufacturing). The case is intended for use in business policy and strategy classes at the undergraduate or MBA level, but might be used in operations, supply chain, finance, accounting or marketing classes by focusing on specific questions facing the firm. [ABSTRACT FROM AUTHOR]

Purpose: The aim of this article is to enhance the operational processes (reduce processing time, improve management) of accounting offices in the implementation of structured electronic invoices. The article analyzes the significance of these entities in the context of transitioning from traditional paper invoices to electronic invoices, and identifies the benefits, challenges and solutions associated with their involvement in this process. Design/methodology/approach: The research utilizes a methodology based on literature analysis and a questionnaire survey among enterprises providing accounting services, aiming to comprehend their perspective in the context of implementing structured electronic invoices. Findings: The outcome of the research involves the creation of three scenarios for dealing with clients of accounting offices in the implementation of structured electronic invoices. Research limitations/implications: The research is based on a limited range of respondents, which may affect the overall representativeness of the results. Furthermore, rapidly evolving technologies and regulations may impact the relevancy of some findings in the future. Practical implications: The findings of this study suggest that collaboration with entities providing accounting services can significantly facilitate businesses in the process of implementing structured electronic invoices. Companies should consider the benefits of external support in order to effectively transition to new solutions. Originality/value: The article contributes to the discussion about the changing role of entities providing accounting services in the digital transformation of B2B services. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to address the issue of managing the major environmental costs from an accounting perspective. The current state of practices for managing the costs associated with the consumption of electricity, water and paper, as well as the generation of wastes within three universities in Taiwan, was investigated. The costs mentioned above were termed "major" environmental costs for the purpose of this study. Design/methodology/approach: Being an exploratory study, the paper followed a qualitative, case study methodology. A multiple-case design was chosen and three Taiwanese universities were investigated. The major source of data collection was through face-to-face interviews. However, available resources were also examined, such as the charts of accounts, annual reports, strategic plans, sustainability reports and information disclosed on the web-pages of the three universities. Findings: The findings demonstrated that there appeared to be a general absence of environmental management accounting (EMA) utilisation to manage the major environmental costs by the three universities. Efforts to improve environmental performance, in particular from an accounting perspective, were still lacking. Originality/value: The study contributes significantly to the following areas: providing specific information about how the major environmental costs are accounted for and managed; identifying limitations of current management accounting systems being used for the purpose of managing environmental costs; and extending the applicability of EMA to the higher education (HE) sector. (Contains 2 tables and 5 notes.)

External audit is undergoing rapid changes where more and more routine tasks are automated with analytics and artificial intelligence (AI) instruments. The paper addresses a research problem of mapping data analytics to audit tasks and develops a framework aligning audit phases and AI and using data analytics in teaching audit with AI. The paper contributes to the literature on using data analytics with AI in knowledge specific areas and particularly critical for emerging audit analytics, which is data analytics in external financial audit application. The paper employs the process model methodology (Wynn and Clarkson, Research in Engineering Design 29:161-202, 2018) and the hybrid approach of curriculum development (Dzuranin et al., Journal of Accounting Education 43:24-39, 2018). The framework is extended further by inclusion of knowledge areas and skills recommendations for each identified stage. This inclusion is linked to the peak accounting body guidelines to ensure compliance with course certification and future job prospects. The developed framework is implemented using audit management platform MindBridge AI. The developed teaching and learning materials show implementation of the framework on the practical level. The developed framework was evaluated in a focus group with accounting academics and industry professionals. Its implementation was evaluated in a series of workshops and a survey with participants.

This paper reports on a professional learning (PL) project conducted over one year at a senior secondary school in New Zealand. Subject teachers volunteered to work with one another and a facilitator to identify the linguistic demands of their subjects, adapt teaching materials, and try out teaching approaches congruent with research evidence about teaching emergent bilingual (EB) learners. This paper explores cases of subject-specific partnerships and how participants' responses to the PL appeared to impact their existing pedagogical content knowledge (PCK). The PL sessions were facilitated through audio-recorded Zoom meetings. A thematic analysis was conducted, and the findings were analysed using an adaptation of Davison's (2006) framework to map how participants engaged with the PL and collaborated with one another on new pedagogies. The study suggests that these teachers accommodated linguistic teaching approaches, but their adaptation to language PCK may have remained at a compliant level.

This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in accounting-related topics. As a theoretical backdrop, the paper draws on the didactical relationship model developed by Norwegian education researchers Hiim and Hippe. While it has proved to be of considerable value in planning education and teaching in Norwegian primary and upper secondary schools, this model, to the best of the authors' knowledge, has not previously been applied in the context of accounting education at the university level. Without seeking to wholly generalize our thoughts and views to all higher educational institutions, we refer, in this paper, primarily to our own personal experiences of teaching management accounting gained at the three Norwegian universities, namely, Nord University, University of South-Eastern Norway, and The Arctic University of Norway. It is argued in this paper that the didactical relationship model may be of great help to accounting educators by providing an illustrative account of key conditioning factors (didactic elements) to consider while planning the learning process. Additionally, the paper strives to delve deeper into the use of technology in light of the current COVID-19 situation that we are all locked in.

Higher education providers are facing increasing demands to ensure graduates are prepared for the complexities of a globalized, changing and dynamic workforce. Accounting educators grapple with finding ways to develop discipline and employability skills within the curriculum to prepare students for the workforce within the limited resources available to them. This paper addresses recent calls for a range of non-placement work-integrated learning (NPWIL) strategies in accounting education, by outlining how industry partners co-designed and facilitated a case-based project in an accounting subject. NPWIL experiences engage industry partners to shape, contextualize and support student learning in an inclusive and flexible format. The paper offers recommendations for designing industry facilitated case-based learning into existing curricular and advice for accounting educators to support their students' career readiness.

Purpose: The purpose of this study is to discuss Kalia, Basu and Kundu's (KBK's) paper's motivation, findings and contributions and suggest further development. Design/methodology/approach: This paper is to discuss the meta-analysis of board characteristics and demand for audit Quqality by KBK. Findings: KBK paper is well motivated and makes new contributions to the literature. Future research can expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement. Originality/value: Based on the review of KBK' spaper, this study suggests that future research should expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement. [ABSTRACT FROM AUTHOR]

Accounting education has undergone significant changes over the past 20 years. A curriculum that focuses on GAAP principles and ledger-based accounting rules is being quickly replaced by technology. It is necessary to develop a curriculum that enables universities to prepare students with critical job skills for entry-level accounting positions where students can competently manage big data applications. This paper provides an academic case for classroom use to enable students to acquire those skills. The STARHunter case examines the workflows associated with the audit process and allows for transactions testing, risk assessment, and forensic evaluation. This case would typically be used in an upper-division course in auditing and could be easily adapted to other accounting courses.