Accounting education literature review (2013–2014)

J. of Acc. Ed. 33 (2015) 69–127

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Main article

Accounting education literature review (2013–2014) Barbara Apostolou a,*, Jack W. Dorminey a, John M. Hassell b, James E. Rebele c a Department of Accounting, College of Business and Economics, West Virginia University, Morgantown, WV 26506-6025, USA b Indiana University, Kelley School of Business Indianapolis, BS4012, 801 W. Michigan Street, Indianapolis, IN 46202-5151, USA c School of Business, Robert Morris University, 6001 University Boulevard, Moon Township, PA 15108, USA

A R T I C L E

I N F O

Article history: Available online 18 May 2015 Keywords: Assurance of learning Curriculum Educational technology Faculty Instruction Literature review Research rigor Students

A B S T R A C T

This review of the accounting education literature includes 256 articles published over the two-year period, 2013–2014, in six journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators’ Journal. This article updates prior literature reviews by organizing and summarizing recent additions to the accounting education literature. These reviews are categorized into five sections corresponding to traditional lines of inquiry: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Suggestions for research in all areas are presented. Articles presenting instructional resources and cases published in the same six journals during 2013–2014 are listed in appendices categorized by the content area for which they are appropriate. © 2015 Elsevier Ltd. All rights reserved.

* Corresponding author. Tel.: +1 304 293 0091; fax +1 304 293 0635. E-mail address: [email protected] (B. Apostolou). http://dx.doi.org/10.1016/j.jaccedu.2015.04.001 0748-5751/© 2015 Elsevier Ltd. All rights reserved.

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1. Introduction This review of the accounting education literature includes 256 articles: 163 empirical or descriptive articles, 27 instructional resources, and 66 cases1 appearing in six journals during the period 2013– 2014. The journals included in this review are (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators’ Journal. This article is the tenth in a series of reviews first published in 1986, as summarized in Table 1, Panel A. The journals reviewed in these 10 review articles are presented in Table 1, Panel B, according to time period with reference to the Table 1, Panel A citation.2 For purposes of adopting common terminology, Table 2 summarizes abbreviations and corresponding definitions used throughout. Thirty-four issues of the six accounting education journals are reviewed for 2013–2014. As summarized in Table 3, special topics are the focus of 11 issues of four journals. Designated themes on instructional areas include AIS, communication, GNP, IFRS, sustainability accounting, and teaching accounting to MBA students. Other issues address assessment of learning, integrating accounting classes with courses in other business disciplines, and research reports. We organize this literature review by classifying a published article as empirical, descriptive, instructional resource, or case. Consistent with prior reviews, an empirical article is one in which conclusions are derived from an analysis of data collected. Articles that discuss strategies, describe innovations, or report student perceptions without statistical analysis generally are classified as descriptive. An instructional resource is an article that describes a specific mode of delivery that can facilitate both teaching and learning of content. For the first time in the series, we distinguish instructional resources articles as a specific category. This more precise classification measure permits us to tabulate the instructional resources in Appendix A by applicable content area(s), which makes the material more accessible. As an example of a teaching note, Archambeault (2013) presents a teaching guide with exercises to help students understand the changing landscape of global auditing standards. Cases present an actual or hypothetical set of information followed by a set of questions or activities that encourage students to understand complexities of a topic or topics. The listing of articles classified as cases appears in Appendix B, identified by content area or areas to which the case best relates. An example of a case is Smith (2013) who uses the HealthSouth fraud to facilitate teaching auditing and ethics. Thus, one case corresponds to two content areas. The updated case presentation format tabulates cases alphabetically by author for ease of use. Tables 4, 5, 6, and 7 provide data about type of article and subject area corresponding to the organization of this review. Table 4 presents a classification of the 256 articles for each of the six journals as empirical and descriptive (n = 163, 64%), instructional resources (n = 27, 10%), and cases (n = 66, 26%). The number of research articles (n = 163) is evenly divided between empirical (n = 82) and descriptive (n = 81).3 Table 5 provides an overview of the number of empirical articles allocated to each subject area by journal. Over half of the 82 empirical articles are concentrated in either curriculum (n = 18, 22%) or student issues (n = 25, 30%). The remaining articles address faculty topics (n = 15, 18%), instruction by content area (n = 12, 15%), and educational technology (n = 12, 15%). Table 6 summarizes the 81 descriptive articles allocated to each subject area by journal. Descriptive articles addressing curriculum (n = 26, 32%) and instruction by content area (n = 33, 41%) constitute 73% of the total. Educational technology (9%), students (6%), and faculty (12%) comprise the remainder. Table 7 provides a tabulation of instructional resources and cases by content area. The two topics most frequently covered are (1) auditing and forensic accounting, and (2) financial accounting other than IFRS.

1 A case by Kalesnikoff and Phillips (2013) was retracted (Kalesnikoff & Phillips, 2014). We exclude the case and the retraction from our tabulation. 2 We intentionally limit our analysis to those journals that have a primary accounting education orientation. However, we acknowledge that accounting education scholarship may appear in journals not included in our review (Marriott et al., 2014). 3 For comparability to prior reviews in this series, the instructional resources would have been classified as descriptive articles. Thus the proportion of descriptive articles plus instructional resources to total descriptive and empirical articles would be 56.8%, identical to the prior review. The apparent decrease in proportion of descriptive articles is an artifact of our more precise classification scheme.

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Table 1 Accounting education literature review series and journals reviewed. Panel A: Accounting education literature review series Time period

Reference

Prior to 1985 1985–1991 1991–1997 1997–1999 1997–1999 2000–2002 2003–2005 2006–2009 2010–2012 2013–2014

1. Rebele and Tiller (1986) 2. Rebele, Stout, and Hassell (1991) 3. Rebele et al. (1998a) 4. Rebele et al. (1998b) 5. Apostolou, Watson, Hassell, and Webber (2001) 6. Watson, Apostolou, Hassell, and Webber (2003) 7. Watson, Apostolou, Hassell, and Webber (2007) 8. Apostolou, Hassell, Rebele, and Watson (2010) 9. Apostolou, Dorminey, Hassell, and Watson (2013) 10. Apostolou, Dorminey, Hassell, and Rebele (2015)

Panel B: Journals reviewed since 1991

Journal of Accounting Education Accounting Education: An International Journal Advances in Accounting Education Global Perspectives on Accounting Education Issues in Accounting Education The Accounting Educators’ Journal

1991–1997a

1997–1999

2000–2002

2003–2005

2006–2009

2010–2012

2013–2014

✓

✓

✓

✓

✓

✓

✓

b

✓

✓

✓

✓

✓

✓

c

✓

✓

✓

d

✓

✓

e

e

e

✓

✓

✓

✓

✓

✓

✓

✓

✓

✓

✓

✓

f

f

g

✓

✓

✓

a Accounting Perspectives is included in the 1991–1997 review, but is excluded thereafter because after 1997 its focus shifted away from education-related articles. b Only US-based journals are reviewed prior to 1997. c Known as Accounting Education: A Journal of Theory, Practice, and Research for the 1991–1997 review. d No issue published in 2006. e No issues published. f Volumes 11, 12, 13, and 14 (1999–2002) not reviewed in this series. g Included in the 2006–2009 review.

A notable contribution to accounting education literature during 2013–2014 is the publication of The Routledge Companion to Accounting Education (Wilson, 2014). This volume consists of 30 chapters (in seven sections) that address a host of topics essential to understanding the current state of accounting education practice and research. The sections, chapter titles, and authors are summarized in Table 8. We offer this resource as a reference without summarizing the specific chapters. In our reviews of 82 empirical articles, we discuss and critique research rigor, which continues to be an important part of the literature reviews. We also identify the data-collection method, analysis approach, and geographic location of the sample studied. Three tables summarize the empirical articles along these dimensions. In Table 9 we report the frequency of data collection method by section reference and subject area for the empirical articles reviewed.4 Of the 82 empirical articles, most (n = 46, 56%) are based on data collected via survey, followed by student or course performance (n = 13, 16%). The more rigorous approaches of quasi-experimental (n = 12, 15%) or experimental (n = 1, 1%) represent 16% of the empirical articles.

4

For studies that employ more than one data collection method, we tally and discuss the most rigorous.

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Table 2 Summary of common abbreviations. Abbreviation

Definition

AAA AACSB ACCA AECC AICPA AIS FASB GAAP GNP GPA IAAER IAESB IES IFAC IFRS IIRC IR SET XBRL

American Accounting Association The Association to Advance Collegiate Schools of Business Association of Chartered Certified Accountants Accounting Education Change Commission American Institute of Certified Public Accountants Accounting information systems Financial Accounting Standards Board Generally accepted accounting principles (US) Government and nonprofit accounting Grade point average International Association for Accounting Education & Research International Accounting Education Standards Board International Education Standard International Federation of Accountants International Financial Reporting Standards International Integrated Reporting Council Integrated Reporting Student Evaluations of Teaching eXtensible Business Reporting Language

Table 3 Journal issues with themes or special sections. Journal

Theme

Year

Volume(issue)

Journal of Accounting Education

1. Governmental and not-for-profit accounting education 2. AIS education 3. Winners of the 2011 HEC Montreal’s International Watch Center for Financial Information Case Competition 4. Sustainability in accounting education 5. Research report summaries from Round 2 of the IAAER/ACCA awards grants for research to inform the IAESB 6. RMIT 3rd Annual Accounting Educators’ Education Conference 7. Communication in accounting education 8. Assessment of learning 9. Integrating accounting classes with other business disciplines 10. IFRS: Implications for accounting education 11. Teaching accounting in M.B.A. programs

2013

31(3)

2014 2013

32(2) 22(3)

2013 2013

22(4) 22(5)

2013

22(6)

2014 2013 2014

23(2) 14 15

2013 2013

28(2) 28(2)

Accounting Education: An International Journal

Advances in Accounting Education Issues in Accounting Education

We report in Table 10 the analysis approaches employed in the empirical articles.5 The most common analysis approaches are regression (n = 32, 39%), differences-in-means (n = 19, 23%), and tabulation (n = 15, 18%). At least half of the empirical articles within the educational technology, students, and faculty sections employ the more rigorous regression and analysis of variance techniques. The geographic location of the sample is reported in Table 11. The majority of the studies occurred in the US and Canada (n = 46, 56%), Australia and New Zealand (n = 13, 16%), and Europe (n = 10, 12%). Asian and African subjects were represented in 6% (n = 5) of the articles, and only two articles (3%) used multinational subjects. In all subject areas, the plurality of articles is based on samples from the US and Canada.

5

For studies that use more than one analysis approach, we calculate and describe the most rigorous.

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Table 4 Article classification by journal. Journal

Empiricala

Descriptiveb

Instructional resourcesc

Casesd

Journal of Accounting Education Accounting Education: An International Journal Advances in Accounting Education Global Perspectives on Accounting Education Issues in Accounting Education The Accounting Educators’ Journal Total

15 26

7 46

22 72

12 5

14 5

48 82

10 8

9 3

19 11

3 1

2

22 14

16 7 82

16

32 7 163

5 1 27

44 1 66

81 9 256

81

Total summarized articles

Total articles

a

An empirical article is one in which conclusions are derived from an analysis of data collected. b Articles that discuss strategies, describe innovations, or report student perceptions without statistical analysis are classified as descriptive. c Instructional resources are articles that provide guidance on how to implement teaching strategies. d Cases describe actual or hypothetical situations that require student analysis.

Table 5 Number of empirical articles by section reference and subject area. Journal

Section reference and subject area 2. Curriculum and instruction

Journal of Accounting Education Accounting Education: An International Journal Advances in Accounting Education Global Perspectives on Accounting Education Issues in Accounting Education The Accounting Educators’ Journal Total Percentage of total

3. Instruction by content area

Total 4. Educational technology

5. Students

6.Faculty

4 5

4 4

3 1

15

4 1

15 26

3 2

1 1

2 1

4 3

1

10 8

3 1 18 22%

1 1 12 15%

4 1 12 15%

2 1 25 30%

6 3 15 18%

16 7 82 100%

Table 6 Number of descriptive articles by section reference and subject area. Journal

Section reference and subject area 2. Curriculum and instruction

Journal of Accounting Education Accounting Education: An International Journal Advances in Accounting Education Global Perspectives on Accounting Education Issues in Accounting Education The Accounting Educators’ Journal Total Percentage of total

3. Instruction by content area

14

6 17

7 1

1

4

9

26 32%

33 41%

Total 4. Educational technology 1 5

5. Students

6. Faculty

3

7

7 46

1

1 1

9 3

1

1

1

16

7 9%

5 6%

10 12%

81 100%

Our review is organized in five major sections that correspond to traditional lines of inquiry. Section 2 summarizes articles on curriculum and instruction, including assessment practices and assurance of learning. Section 3 includes articles on instruction, by content area, and section 4 summarizes articles on educational technology. Section 5 reviews articles related to the student perspective of

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Table 7 Classification of instructional resources and cases by content area. Content area

Instructional resourcesa

Casesb

Total

Content area as % of total

AIS Auditing and forensic accounting Corporate governance and regulation Ethics and professional responsibility Financial accounting other than IFRS Government and nonprofit accounting IFRS Managerial accounting Taxation Totalc

7 11 3 4 13 5 3 8 3 57

7 24 9 13 29 3 13 10 4 112

14 35 12 17 42 8 16 18 7 169

8% 21% 7% 10% 25% 5% 9% 11% 4% 100%

a

See details in Appendix A. See details in Appendix B. c The totals on this page do not agree with Table 4 because some instructional resources or cases are applicable to more than one content area. b

Table 8 Topics and authors of The Routledge Companion to Accounting Education (Wilson, 2014). Chapter number and title Section A. Cornerstone considerations 1. Accounting education as a field of intellectual inquiry 2. Modeling accounting education 3. The nature of financial literacy 4. The case for change in accounting education 5. An agenda for improving accounting education Section B. Student-related considerations 6. Perceptions of accounting 7. The role of prior accounting education and work experience 8. Learning styles and approaches in accounting education 9. The choice of accounting as a study discipline 10. The choice of accounting as a career Section C. Curriculum considerations 11. The first course in accounting 12. Liberalizing accounting curricula using ‘angles of vision’ 13. Generic skills within the accounting curriculum 14. Integrating the accounting curriculum 15. Emerging areas within the accounting curriculum Section D. Pedagogic considerations 16. Technology in accounting education 17. The use of experiential learning in accounting education 18. Developing critical thinking in accounting education 19. The use of teaching resources in accounting education Section E. Assessment considerations 20. Determinants of students’ performance in accounting programs 21. Outcomes assessment in accounting education 22. Evaluating accounting programs Section F. Contextual considerations 23. The impact of financial crises on accounting education 24. Ethics and accounting education 25. Internships and accounting education 26. Comparative accounting education Section G. Institutional considerations 27. Fifty years of change in accounting education: the influence of institutions 28. The interface between academic education and professional training in accounting 29. The role of accreditation in accounting education and training 30. The state of professional accounting education and training

Author(s) Fogarty, T. J. Needles, Jr., B. E. Wilson, R. M. S., Abraham, A., & Mason, C. L. J. Flood, B. St. Pierre, E. K., & Rebele, J. E. Lucas, U., & Mladenovic, R. Byrne, M., & Willis, P. Duff, A. Laswad, F., & Tan, L. M. Jackling, B. Wygal, D. E. Amernic, J. H., & Craig, R. J. Watty, K. Bloom, R. Sangster, A. Boritz, J. E., & Stoner, G. N. Hassall, T., & Joyce, J. Cunningham, B. M. Stevenson, L. A., Ferguson, J., & Power, D. M. Koh, H. C. Kidwell, L. A., & Lowensohn, S. Calderon, T. G. Adler, R. W. Boyce, G. Beard, D. F., & Humphrey, R. L. Calhoun, C. H., & Karreman, G. H. Sundem, G. L. Evans, E. Apostolou, B., & Gammie, E. Paisey, C., & Paisey, N. J.

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Table 9 Data collection methods used in empirical articles (by frequency count). Data collection method

Section reference and subject area 2. Curriculum and instruction

Survey Student or course performance Quasi-experiment Published source Interview and case study Experiment Total Percentage of total

Total

3. Instruction by content area

4. Educational technology

5. Students

6. Faculty

Percentage of total

8 6

6 1

6 4

21 1

5 1

46 13

56% 16%

1

5

2

3

1 8

12 8 2

15% 10% 2%

12 15%

12 15%

25 30%

15 18%

1 82 100%

1% 100%

Total

Percentage of total

32 19 15 11 5 82

39% 23% 18% 13% 7% 100%

2 1 18 22%

Table 10 Analysis approach used in empirical articles (by frequency count). Analysis approach

Section reference and subject area 2. Curriculum and instruction

Regression Differences-in-means Tabulation Analysis of variance Path analysis Total

3. Instruction by content area

4 5 6 3

4 6 1 1

18

12

4. Educational technology

5. Students

5 1

11 6 2 3 3 25

4 2 12

6. Faculty 8 1 6

15

Table 11 Geographic location of sample used in empirical articles (by frequency count). Geographic location

Section reference and subject area

US and Canada Australia and New Zealand Europe Asia and Africa Multinational Unreported Total

10 5

2. Curriculum and instruction

1 1 1 18

3. Instruction by content area 7 2

1 1 1 12

Total 4. Educational technology

Percentage of total

5. Students

6. Faculty

7

11 5

11 1

46 13

56% 16%

2 1

6 2 1

1

10 5 2 6 82

12% 6% 3% 7% 100%

2 12

25

2 15

accounting education, including career issues, skills, and approaches to learning. Section 6 summarizes articles on faculty research, teaching, and other issues. Each section begins with an overview of themes covered by the articles reviewed. Section 7 offers conclusions and reflections, along with suggestions for future accounting education scholarship. 2. Curriculum and instruction This section covers the following topics: curricular issues, assurance of learning and assessment practices, the 150-hour curriculum, core competencies, and instructional approaches. The 44 articles

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Table 12 Overview of curriculum and instruction articles (Section 2). Reference

Topic

2.1. Curricular issues Asare et al. (2014) Creation of multiple, integrated courses across the curriculum Miller et al. (2013) Internal control coverage in the curriculum Schmidt and Wartick (2013) Native and transfer student performance Descriptive articles (7) Accounting reforms and initiatives 2.2. Assurance of learning and assessment Einig (2013) Efficacy of multiple choice questions and exam performance Perera et al. (2014) Formative and summative feedback and student performance Tinkelman et al. (2013) Alternative grade weighting schemes and course grades Descriptive articles (5) Alternative strategies for assessment 2.3. The 150-hour curriculum Haen et al. (2013) 150-hour requirement alternatives and CPA exam pass rates Mauldin et al. (2013) 150-hour requirement alternatives and student marketability Descriptive article (1) Literature review on 150-hour requirement 2.4. Core competencies 2.4.1. Communication skills Chen (2013) Employer perceptions of communication skills Dale-Jones et al. (2013) Strategy to improve writing skills Phillips and Wolcott (2014) Placement of feedback on assignments and writing skills Descriptive articles (5) Communication skills 2.4.2. Professional and technical skills Bradbard et al. (2014) Relevant spreadsheet skills for managerial accounting Howieson et al. (2014) Importance of technical and nontechnical skills Sargent and Borthick (2013) Critical thinking experience and course performance Yap et al. (2014) Development of higher-order cognitive skills Descriptive articles (3) Technical skills 2.5. Instructional approaches Kilpatrick et al. (2013) Supplemental instruction sessions and course performance Phillips and Nagy (2014) Graphic organizers and case analysis skills Stanley and Marsden (2013) Effectiveness of capstone course and problem-based learning Descriptive articles (5) Various instructional approaches Note: Citations to empirical articles are followed by a tabulation of descriptive articles.

(18 empirical, 26 descriptive) published during this period represent 27% of all empirical and descriptive articles in the 2013–2014 time period. An overview of the articles published appears in Table 12. Of the 10 articles (3 empirical, 7 descriptive) related to curricular issues, no major theme is evident. Of the eight articles (3 empirical, 5 descriptive) published in assurance of learning and assessment, most were dedicated to innovative ways to assess learning and provide feedback to students. Three articles were published on alternative paths to the 150-hour requirement (2 empirical, 1 descriptive). The core competencies articles relate to the range of knowledge and skills that a student should acquire during the collegiate experience. Of the 15 articles (7 empirical, 8 descriptive) in this area, the strongest emphasis is on communication competencies. Within the area of instructional approaches, eight articles (3 empirical, 5 descriptive) are summarized that offer the instructor’s perspective on a variety of teaching strategies.6

2.1. Curricular issues Asare, McKay-Nesbitt, and LeMaster-Merrick (2014) report the results of a voluntary pilot program at one US university to integrate three sophomore-level business courses. Faculty volunteered to participate and created a moderate integration structure. Cohort courses were as follows: (1) managerial accounting,

6

Articles that examine or describe student perspectives about pedagogy and assessment are summarized in Section 5.

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computer information systems, and principles of management in the fall semester; and (2) marketing, finance, and operations in the spring semester. Students were assigned to one of three cohorts (30 each) and took courses together. Survey data are presented for four student groups: (1) persisters, cohort students who completed the three classes (n = 43, 73% response rate); (2) withdrawers, cohort students who withdrew (n = 27, 74% response rate); and (3–4) two control groups (n = 120, 15% response rate) of students who took one of the cohort classes outside of the cohort group and students who took the three classes included in the cohort, but not as part of the cohort (neither control group was included in the cohort sample). Mean responses to 15 Likert-type questions regarding student perceptions of the experience (1 = disliked and 7 = very much liked) were compared using t-tests. For most questions, persisters rated the program significantly higher than withdrawers and the control groups. Data are reported by major and by gender. The authors discuss pros and cons of the cohort system. Bianco, Levy, Marcel, Nixon, and Osterheld (2014) describe a two-course sequence that integrates introductory accounting and finance topics around a hypothetical company; the integrated courses replace the traditional separate courses. The importance of integrated learning has been emphasized by the Pathways Commission.7 Learning objectives are described along with how the proposed courses satisfy those objectives and how to address barriers to change. The integrated introductory courses have increased the number of business students majoring in accounting and finance at the private US university where the courses were implemented. Bruns (2014) discusses how accounting can be integrated with other business subjects, consistent with recommendations by the Pathways Commission. Means of integration include a senior capstone course and using one semester to cover several individual disciplines (either in discrete courses or by instructors coming at the appropriate time to cover topics in an integrated, single course). Miller, Proctor, and Fulton (2013) surveyed professors in accounting (n = 124, 19.7% response rate) and management (n = 88, 12.5% response rate) regarding (1) who is ultimately responsible for a firm’s internal controls over financial reporting, and (2) which level of education (i.e., undergraduate, graduate, or workplace) is most appropriate for teaching internal control content to nonaccounting business majors. Chi-squared tests show accounting and management faculty disagree regarding the ultimate responsibility for the internal control environment. Approximately 90% of accounting faculty report that the ultimate responsibility belongs to management, while nearly 40% of the management faculty report that this responsibility belongs to internal auditors. Both faculty groups agree that internal control topics should be addressed at the undergraduate level, with a more pronounced preference expressed by the accounting faculty. The authors stress that the gap between accounting and management faculty perceptions likely leaves non-accounting business majors underexposed to the roles and responsibilities surrounding internal controls in a post-SOX environment. Schmidt and Wartick (2013) studied the difference in course performance (as measured by course grade) between native8 and transfer students in accounting principles, cost accounting, intermediate accounting, AIS, auditing, and income tax. The archival study from one US university examined data from the registrar’s office for a 10-year period, and included demographic (age, gender, race) and performance (ACT score, high school rank, financial need, first generation college student status) information. Analysis included group mean t-tests and regression analysis. Sample size varied based upon enrollment in the various courses, and ranged from n = 548 (income tax) to n = 887 (intermediate accounting), with n = 150 transfer students. Analysis revealed that transfer students outperformed native students in the accounting principles courses, but underperformed native students in all other courses. The primary reason offered is that the length of time from taking the principles courses to the upperlevel courses may be greater for those transferring to a four-year degree program, necessitating some remediation for transfer students to ensure success. Lawson et al. (2014) outline recommendations for an integrated competency-based education framework that emerged from the work of a 2010 Task Force of the IMA and the Management Accounting

7 8

http://commons.aaahq.org/groups/2d690969a3/summary The term native is used to describe students who took both accounting principles courses at the university.

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Section (MAS) of the AAA. Details of four primary recommendations with respect to accounting education are presented: (1) emphasize a long-term orientation; (2) incorporate organizational settings beyond traditional public accounting; (3) include objectives regarding how accountants add value to an organization; and (4) combine items 1–3 as integrated competencies. Helliar (2013) describes the challenges facing the globalization of accounting education: (1) a welldefined definition of accounting; (2) consideration of both learning and teaching theories; (3) agreement on core competencies and how they should be incorporated in a curriculum; and (4) addressing the concerns of all stakeholders. Suggestions for how the International Accounting Education Standards Board (IAESB)’s International Education Standards (IES) can address the complexities of globalization are presented. Chen (2014) reviews and summarizes accounting education reforms in the US, UK, Australia, and New Zealand with respect to AECC recommendations. While the US has made more progress than the other three English-speaking countries, Chen recommends that teaching and curriculum innovation be priorities on any accounting education change agenda. Watty, Sugahara, Abayadeera, and Perera (2013) describe ideas expressed by IFAC member bodies and academics about IES in three countries: (1) Australia, (2) Japan, and (3) Sri Lanka. The primary suggestions are summarized for each country on five dimensions: (1) existing models of accounting education, (2) awareness and understanding of IES, (3) convergence across the three countries studied, (4) costs and benefits of harmonization, and (5) obstacles to IES adoption. Sugahara and Wilson (2013) use content analysis to review 110 articles published in English between 2003 and 2011 to investigate the discourse surrounding IES, promulgated by the IAESB. Descriptive information is provided about authorship profile, manuscript characteristics, research design, scope, and dispositions. Positive references to IES occur in 72.7% of the articles. Critical issues discussed include the one-size-fits-all strategy of IES and tensions between professional and academic accounting programs. 2.2. Assurance of learning and assessment Kidwell, Fisher, Braun, and Swanson (2013) used Bloom’s taxonomy of educational objectives to develop learning goals in six content areas: (1) code of ethical conduct, (2) corporate governance, (3) the accounting profession, (4) moral development, (5) classical ethics theories, and (6) decision models. Recommended assessment items for each of the six content areas are provided as an appendix. Tinkelman, Venuti, and Schain (2013) studied how the application of alternative methods of weighting course assessments can alter course grades. Four methods are described and examined: (1) total possible points, (2) weighted-average letter grade, (3) median method, and (4) modified total possible points. Data from seven accounting classes at one US university yielded a sample (n = 1062) of student grade computations in introductory financial accounting, introductory managerial accounting, and intermediate accounting over a five-year period. The research method consisted of tabulating student grades using each of the methods and then comparing the median and mean scores. Only 41% of the students would earn the same course grade under the first three methods according to the tabulated data (no statistical test was conducted). The authors provide a comprehensive overview of grading aggregation methods and discuss the relative advantages of each based upon the data analysis. Einig (2013) investigated the efficacy of multiple choice questions (MCQ) on student learning based on exam scores of two cohorts of undergraduate accounting students (n = 170, 100% response rate) at a UK university. A regression model controlling for prior accounting knowledge and country of origin showed a positive association between exam performance and use of learning models employing MCQs. Prior accounting knowledge and country of origin were also associated with exam performance. Additional tests demonstrate that the highest exam scores were achieved by those students who had used the MCQ modules most extensively. In a post-analysis survey, students indicate that access to the MCQ modules was very helpful to their learning. The author concludes that effective deployment of MCQs is an important tool for accounting educators. Perera, Nguyen, and Watty (2014) investigated the effectiveness of assessment by examining the association between the formative feedback through summative tutorial-based assessments and student performance. The sample (n = 580, 100% response rate) consisted of students who were

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enrolled in an undergraduate finance course at an Australian university. Students’ performance data were collected through a university student tracking system. A cross-sectional regression analysis indicated a positive association between the formative feedback through summative tutorial-based assessment and student performance. However, it was plausible to claim that students benefit from the formative feedback process through the use of summative tutorial-based assessment as it was difficult to differentiate the causality of the increased student performance between the attendance factor and the formative feedback factor. These two factors were intertwined and could not be considered separately. Sin and McGuigan (2013) describe an assessment framework that incorporates feedback, selfreflection, and formative assessment into the learning and assessment process. The framework includes learning outcomes, learning activities, cooperative learning, and feedback with peer assessment. The theoretical model is presented along with a practical illustration for a first-year introductory course required across majors in Australia. Boldt, Hunt, and Reed (2013) describe a portfolio approach to direct assessment of learning objectives across the accounting curriculum. Three courses (cost and managerial accounting II, intermediate accounting III, and auditing) each have a required research paper so that writing skills may be assessed over time. Different faculty members across courses coordinate to ensure consistent evaluation with a rubric, and the entire faculty then meets to discuss the assessment data and determine if curricular change is warranted. Hill and Campbell (2013) describe the assurance of learning (AOL) post-implementation review at one US university. The review includes feedback from the accreditation team (rated as exemplar) and faculty opinions about the value of the assessment process. The article provides a framework for other educators intending to conduct a post-implementation review as part of their continuous improvement efforts. Herbert, Joyce, and Hassall (2014) introduce the Community of Practice (CoP) as a tool for maintaining alignment between curriculum, the grading scheme, and student outcomes. A series of semistructured interviews were conducted with five instructors from a professional institute of accounting (a professional school) in the UK about their approach in achieving consistent assessment of students (i.e., inter-rater reliability). The authors suggest that the CoP approach may have relevance in achieving consistent assessment across higher education instructors.

2.3. The 150-hour curriculum Haen, Vandenberg, Janes, and Conlon (2013) surveyed (n = 40, response rate not reported) accounting graduates to examine how the 150-hour requirement affected CPA exam pass rates. Graduates from five Wisconsin colleges were studied; three colleges offering only a bachelor’s degree in accounting and two offering both bachelor’s and master’s degrees. In tests for differences in proportions (Kruskal– Wallis and Chi-square), the composition of hours obtained beyond the bachelor’s degree was not a significant predictor of CPA exam pass-rates. Mauldin, Braun, Viosca, and Chiasson (2013) examined the impact of seven alternative routes to the 150-hour requirement on marketability of US students entering the profession. The study consisted of two phases. The first phase was to solicit CPAs via email to enroll in a web-based data collection (n = 386, 6.8% response rate). The second phase was a within-subjects analysis to compare the seven alternative routes to meeting the 150-hour requirement. A link to a web-based survey was sent to a random sample of 775 CPAs (n = 48, 6.2% response rate) from the same database used in the first phase. Analysis of means and pairwise comparisons revealed that the two most marketable strategies for the 150-hour requirement are (1) a master’s degree in accounting, or (2) an MBA with a concentration in accounting (where marketability refers to increased recruitment opportunities for the student). Gramling and Rosman (2013) summarize research to date on the US 150-hour requirement and make recommendations about future research. The three key issues that additional research should consider include the following: (1) content of the required 150 hours, (2) best strategies to obtain the 150 hours that balance interests of CPA candidates with those of seasoned professionals, and (3) the role of policymakers in the 150-hour curriculum requirement.

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2.4. Core competencies 2.4.1. Communication skills Siriwardane and Durden (2014) analyzed 19 articles on accounting practitioner communication skills published in accounting and communication journals between 1972 and 2012.9 This review identified a persistent gap between practitioners and educators on how communication skills should be prioritized. For example, educators place greater emphasis on formal communication, whereas practitioners place greater emphasis on informal communication. The review also found that only three studies on accounting practitioner communication skills have been published in the past decade and that subsequent studies have not overcome research limitations of prior published work. As a result, research has not contributed to building a reliable and comprehensive knowledge base on accountant communication skills, and the existing research is likely outdated with respect to communication skills that are important in today’s accounting work environment. Siriwardane and Durden (2014) call for more research on proper teaching of communication skills and greater collaboration among practitioners, accounting educators, and communication specialists. Chen (2013) surveyed academics from three sources: (1) Hong Kong universities (n = 7, 78% response rate), (2) Big-4 accounting firms in Hong Kong (n = 4, responses were based on interview as opposed to survey), and (3) a composite response of members of the Hong Kong Institute of Certified Public Accountants (n = 1) to assess skill gaps identified as being present in US accounting students. Tabulated results (no statistical analysis) identify that the weaknesses include written and oral communication skills and a general lack of understanding of the broader business environment. Suggestions to address the weaknesses include expanding communication experiences in classes and the case approach to teaching to integrate learning across disciplines. Simons and Riley (2014) reviewed the literature on accounting students’ communication apprehension (CA) and describe intervention techniques that accounting educators can use to reduce their students’ CA. The authors identified 20 studies that examined accounting majors’ CA, but only two accounting studies examined the effectiveness of intervention techniques for reducing students’ CA. The extant literature shows that accounting majors generally have higher levels of CA compared to other business majors and to national norms. Research has also shown that oral CA is influenced by a fear of peer evaluation, past communication experiences, and students’ past training or practicing of communication skills. Males have generally been found to exhibit higher levels of writing apprehension than females. The authors note that existing accounting research shows that simply adding more communication assignments will not reduce CA for highly apprehensive students. Several areas for future research on accounting students’ CA are identified. Riley and Simons (2013) reviewed and tabulated the extensive literature on writing in the accounting curriculum, divided into three categories: (1) writing to learn versus learning to write, (2) types of assignments, and (3) implementation considerations. This review of practitioner, education, and academic research provides information for faculty planning to incorporate writing into their courses, and also for those intending to explore research regarding effective ways for accounting students to improve writing ability. Dale-Jones, Hancock, and Willey (2013) report on the analysis of a strategy to improve writing in an introductory financial accounting course. The sample consisted of postgraduate students (n = 40) in a conversion program at an Australian university. Two research questions addressed the use of peer and self-review and collaborative discussion to improve communication skill. Data were obtained from three sources: (1) an independent grader who used a rubric to grade written work; (2) analysis of self-reflective statements prepared by the students; and (3) a survey of the students’ perceptions about the benefits of the writing assignment (n = 33, 82.5% response rate). The data were analyzed using differences-in-means and tabulation of the collected data. The results

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The journals represented five countries [US (13), New Zealand (2), Australia (2), Singapore (1), and UK (1)].

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indicate that peer analysis and collaborative discussion of work product improves written communication. Phillips and Wolcott (2014) examined whether the placement of feedback on students’ initial case reports affects the quality of case revisions. Feedback provided on initial case reports was either interspersed throughout the report or provided as a one-paragraph summary at the end of the students’ case reports. Students in four sections of an introduction to financial accounting course at a Canadian university took part in the study (n = 209). To assist a potential buyer of a business, students prepared a written report that analyzed accounting judgments and choices that could affect net income and the purchase price of the business. ANCOVA results (initial case scores and students’ use of a grading rubric were covariates) showed that (1) lowest-performing students benefitted more from interspersed feedback than from summary feedback, (2) mid-level performing students benefitted more from summary feedback than from interspersed feedback, and (3) feedback placement did not affect the quality of case revisions for high-performing students. Stone, Lightbody, and Whait (2013) propose a strategy to develop student listening skills as an essential core competency for professional accountants. An integrated stakeholder approach is suggested, which includes educators, professionals, and other students. The role of each stakeholder is described in detail, including ideas for the manner in which listening can be improved. Aldhizer (2013) describes a half-semester course for developing student negotiation skills, an essential competency for accounting professionals. The author taught three sections of the course to a total of 70 students as a pilot, and collected survey data about various aspects of the course. The survey consisted of 18 questions with a five-point response scale, where 1 = strongly disagree and 5 = strongly agree. For the 65 students who completed the survey (93% response rate), the analysis of frequency distributions and descriptive statistics suggests that students believe that the course was valuable in developing their negotiation skills. Materials to assist faculty with adding similar course content are provided.

2.4.2. Professional and technical skills Jones (2014) describes his experience with professional accounting employers in developing a better understanding of the skills that make students employable in the profession. He suggests that interactive communication with employers may provide a greater understanding of the skills necessary for general employability. Jones finds that the ability to establish professional credibility through attitudes and behaviors is a critical skill not addressed in the literature, which is more focused on generic skills. Sargent and Borthick (2013) conducted a quasi-experiment with sophomore accounting students (n = 210) enrolled at a US public research institution to examine the association between previous critical thinking experience and current course performance. Critical thinking (CT) experience was provided in the principles of accounting I and II courses at the school where the study took place. The CT variable was coded as 0, 1, or 2 to reflect the number of the principles classes taken at the implementation school. Only students who had taken one or both of the principles of accounting courses elsewhere were coded as 1 or 0. Regression analysis employed two outcome measures: (1) performance on the exams administered in two junior-level accounting courses, and (2) change in GPA between junior year and graduation. Controls for academic achievement and experiential background were included. Results indicated that students with CT experience in principles of accounting performed higher in subsequent course work and exhibited greater increases in GPA from junior year to graduation. In addition, the positive effect of CT experience at the sophomore level was greater for students with lower GPAs. These outcomes suggest that cognitive experience develops thinking ability beyond mere memory for facts and procedures. Yap, Ryan, and Yong (2014) document incongruence between the required graduate attributes and the actual course outcomes in a Master of Professional Accounting (MPA) program at an Australian university. Summary statistics from a survey of graduates (n = 71, 69.6% response rate) suggest that the MPA program did not align with the development of higher-order cognitive skills. The tabulated results support the recommendation of increased attention to developing in graduates those attributes that are required by the market.

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Bradbard, Alvis, and Morris (2014) used questionnaires and surveyed professional managerial accountants to explore the spreadsheet features that were considered the most relevant for managerial responsibilities. Initial subjects were drawn from a local IMA chapter in a large southeastern city in the US. The final sample consisted of 85 usable responses (23% response rate). Among 37 spreadsheet features, the same five were chosen for both practitioners and new hires, though in slightly different order: (1) enter basic mathematical functions, (2) manage worksheets and workbooks, (3) sort, subtotal, and summarize data, (4) use absolute and relative cell addressing, and (5) perform basic formatting. The results suggest that expected spreadsheet proficiencies for new hires are strongly correlated with the usage pattern of the management accounting practitioners. Howieson et al. (2014) interviewed personnel at professional Australian organizations (n = 3) and employers (n = 29) about the importance of technical and nontechnical skills for accounting graduates. Current students and recent accounting graduates (n = 15) were interviewed about the importance of nontechnical skills. Descriptive data and selected interview comments are presented without statistical analysis. For example, 58% thought that teaching technical skills was the responsibility of the academic institution, while 31% thought that employers were responsible for teaching technical skills. Andre and Smith (2014) discuss how a private liberal arts US university attempted to develop soft skills in an accounting elective course, Special Topics in Accounting. Standalone modules were used to develop 10 skills (e.g., risk analysis, communication, problem-solving, and critical thinking). The modules were (1) fraud and forensic accounting, (2) lean accounting, (3) XBRL, (4) economic indicators, (5) international financial reporting standards, and (6) accounting research and communication. Students (n = 14) enrolled in the course completed pre- and post-course surveys designed to gather their perceptions of skills improvement. Survey results (analysis of differences-in-means) show relatively little evidence that the modules were effective for developing soft skills. Part of the explanation for these weak results may be that several modules were designed more for enhancing students’ technical knowledge than for developing soft skills. Lakshmi (2013) describes and categorizes the topics covered in finance modules in 10 UK accounting degree programs, including the cognitive skills (e.g., remembering, understanding, applying, analyzing, evaluating, and creating) emphasized in articulated learning outcomes. The information is useful for (1) benchmarking and (2) reflecting upon how curricular research and design may lead to improvements in current practice of teaching finance topics. 2.5. Instructional approaches Stanley and Marsden (2013) conducted a descriptive case study at an Australian university to examine the effectiveness of a capstone unit on student learning. The study spanned nine semesters from 2006 to 2010 and included 863 students (87% response rate for the entire study, with a range of 74%–100% per semester). The main features of the capstone unit included (1) use of problem-based learning (PBL), (2) integration of the program curriculum, (3) development of a professional identity, and (4) role play in which the students act as professional advisors to address a series of unstructured, multidimensional accounting issues. In a course evaluation survey, students reported that the PBL approach was effective in integrating the concepts addressed throughout the program. Students also indicated that the capstone unit assisted in the transition to professional life and the practical application of accounting concepts enhanced professional identity development. Phillips and Nagy (2014) tested for the effect that reading case responses and using graphic organizers had on developing student ability to identify supporting arguments and counter-arguments when analyzing cases. Seventy-seven sophomores who had recently completed an introductory financial accounting course at a large Canadian university were randomly assigned to a control group, a caseresponse reading group, or a graphic organizer group. During a 60-minute session, all students first read a case scenario on revenue recognition and evaluated the case response. Students were then asked to generate their own responses to a second case involving whether to capitalize or expense a material cost. The number of supporting arguments or counter-arguments served as the dependent variable. Results based on ANOVA and tabulation showed that students in the case-response reading group generated a greater number of supporting arguments for the second case than did students in the control or graphic organizer groups. In contrast, students in the graphic organizer group generated a greater

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number of counter-arguments than did students in the control or case response reading groups. Taken together, the results indicate that different educational interventions can be useful for generating supporting arguments and counter-arguments. Kilpatrick, Savage, and Wilburn (2013) investigated the effect of supplemental instruction on student (n = 161, 100% response rate) performance in an intermediate accounting course taught at a US university. Over a three-semester period (class size ranged from 29 to 38), students’ attendance at an optional supplemental session was recorded. A total of 88 students attended at least one supplemental session. Results of ANCOVA reveal that attendance at supplemental instructional meetings is positively associated with the first intermediate course grade. Over half of the students attending the supplemental sessions reported that their knowledge of the material was improved and that they were better prepared for exams. Daff (2013) describes how using learning journals can help assess interpersonal skills (e.g., communication, conversation, professionalism, awareness of others). Students journalized required exercises conducted in and out of class as a reflective activity. Anecdotal evidence from the author’s classes indicates that learning journals are effective tools for assessing the development of interpersonal skills, although the practice may be too labor intensive for faculty teaching large classes. Rae and Sands (2013) describe how they altered the physical layout of the classroom in the weekly tutorial for managerial accounting, which enhanced student participation by permitting areas for group learning and for individual study. Maas and Leauby (2014) present a framework to help educators meet the updated AACSB standards10 by mapping core concepts to an active learning strategy with corresponding evaluation. They provide a student guide to concept mapping and an implementation guide for instructors for an introductory financial accounting course. Guo (2014) describes how his teaching improved by his use of Mind Maps11 (a graphic organizer) at a UK university. The technique simplifies teaching of complex topics and may be especially helpful in teaching case studies and ethical issues. Stone (2014) describes a strategy for an interactive lecture to invigorate and involve weary students enrolled in an evening class.

3. Instruction by content area For the first time in this series of literature reviews, we include a separate section on instruction by content area. Previously the literature reviews reported these articles within the primary heading of curriculum and instruction. An overview of the 45 articles (12 empirical, 33 descriptive) appears in Table 13 identified alphabetically by content area. IFRS and integrated reporting represent the most output, with 22% and 33% of the articles, respectively. We attribute this emphasis to the fact that special issues of accounting education journals were devoted to these topics (refer to Table 3 and sections 3.6 and 3.7). Only one article each appeared within auditing and taxation during the 2013–2014 timeframe.

3.1. Accounting information systems (AIS)12 Ragland and Ramachandran (2014) surveyed new hires and supervisors (n = 113, response rate not reported) at four large public accounting firms and accounting students from a large US research university (n = 82, response rate not reported) to identify Excel skills needed for a career in public accounting. An analysis of differences-in-means demonstrates that, relative to accounting practitioners, students underestimate the importance of general Excel skills associated with five issues: (1) basic formula creation, (2) filtering and sorting data, (3) use of vertical and horizontal lookup, (4) formatting of documents, and (5) use of ‘if/then’ statements. Results of the study inform accounting educators regarding the

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http://www.aacsb.edu/en/accreditation/standards/ Mind mapping software is a commercial product available at http://thinkbuzan.com/. The product is explained at https:// www.youtube.com/watch?v=MlabrWv25qQ 12 AIS Educator Journal publishes articles and cases on AIS not reviewed in the current paper (http://www.aisej.com/). 11

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Table 13 Overview of articles about instruction by content area (Section 3). Reference 3.1. Accounting information systems (AIS) Ragland and Ramachandran (2014) Descriptive articles (3) 3.2 Auditing Descriptive article (1) 3.3. Ethics and professional responsibility Dellaportas et al. (2014) Miller et al. (2014) Descriptive article (1) 3.4. Financial accounting other than IFRS Chiang et al. (2014) Jackson (2014) Sangster et al. (2014) Sargent (2013) Descriptive article (1) 3.5. Government and nonprofit accounting (GNP) Descriptive articles (3) 3.6. IFRS Janse van Rensburg, Coetzee and Schmulian (2014) Descriptive articles (9) 3.7. Integrated reporting Wynder et al. (2013) Descriptive articles (14) 3.8. Managerial accounting Carty and Baker (2014) Johnson and Sargent (2014) Descriptive article (1) 3.9. Taxation Hageman and Fisher (2013)

Topic Types of Excel skills for public accounting Literature review, AIS assignment, hyperbolic browser Auditing internship simulation Curricular barriers to ethics education Effect of ethics education framework on student ethical development, sensitivity, and intent to take action Pedagogical framework User vs. preparer perspective and subsequent course performance Use of boot camp to prepare students for intermediate I Use of Pacioli’s transaction and current balance sheet approach to teaching accounting principles Prerequisite knowledge and student performance Mathematics of double-entry bookkeeping Historical perspective and curricular issues Comprehension of IASB’s Conceptual Framework Teaching IFRS from alternative perspectives Environmental sustainability Implementation topics Student perceptions of learning strategies Factors affecting homework assignments Active learning approach Student attitude toward use of the Internal Revenue Code

Note: Citations to empirical articles are followed by a tabulation of descriptive articles.

discrepancy in the Excel skills that are valued by accounting firms and the importance placed on those skills by students. Apostolou, Dorminey, Hassell, and Rebele (2014) summarized and analyzed extant education research in AIS published in eight journals for the period 1983–2013. Empirical articles are analyzed by research design, descriptive articles are summarized, and instructional resources are tabulated. Suggestions for future research in AIS education are also presented. Wilkin (2014) describes a research-led, problem-based assignment that was incorporated in a graduate AIS course at an Australian university. The assignment was designed to develop communication, reflective appraisal, analytical, and critical thinking skills. Working in groups of two, students selected a research article related to AIS, made oral presentations, and answered other students’ questions on the article. Each group also evaluated another student group’s presentation. Swanson (2014) reports on the use of a hyperbolic browser for classroom instruction and curriculum management. Hyperbolic browsers enable information visualization that can be used to map transactions through the ERP accounting system. Swanson demonstrates the use of a hyperbolic browser for the cash conversion cycle. Also demonstrated is the use of a hyperbolic browser to map and manage topics covered throughout the accounting curriculum. According to Swanson, the use of a hyperbolic browser would help develop curricula in an organized manner. 3.2. Auditing Dombrowski, Smith, and Wood (2013) describe the auditing internship program at Salisbury University in the US. The program has been in place for 20 years and consists of a well-defined structure

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involving a faculty-led course, or “in-house” internship program, that mimics an actual accounting firm practice (i.e., the faculty member is the executive partner). The program ensures that all students obtain some experience in the professional environment. Extensive materials are provided for faculty considering adoption of a similar program.

3.3. Ethics and professional responsibility Dellaportas, Kanapathippillai, Khan, and Leung (2014) surveyed accounting department heads at Australian universities to investigate the nature of ethics education and to identify barriers to enhancing ethics education. Surveys were conducted in both 2000 (n = 24, 61% response rate) and 2012 (n = 17, 43% response rate). The majority of respondents to the 2000 survey indicated that ethics was incorporated in two or more accounting courses. Twelve respondents (77%) to the 2012 survey indicated that ethics is integrated in required accounting courses, but they did not know in how many courses or which courses. Surprisingly, respondents to both surveys indicated that responding to external pressure from the profession was not a factor in teaching ethics in accounting courses. The most common reasons for not incorporating more ethics education in the accounting curriculum were a lack of qualified faculty to teach ethics and an already-overcrowded curriculum. The study reported on by Dellaportas et al. (2014) has limitations, including a low response rate for 2012, the majority of respondents to the 2012 survey report not being able to identify courses where ethics is integrated, and respondents to the 2000 and 2012 surveys report not being the same individuals. Miller, Becker, and Pernsteiner (2014) conducted a quasi-experimental longitudinal study with 72 students (100% response rate) at a large US university over a three-year period on the effect of integrating an ethics course incorporating a formal ‘Ethics Education Framework and associated toolkit’ on (1) ethical development, (2) ethical sensitivity, and (3) intent to take ethical action. The design included a beginning survey (pre-) and an ending survey (post-) of the course to examine changes in the students’ ability to identify ethical issues, and intent to act, respectively. Students (n = 72 over three consecutive fall semesters) were administered the Defining Issues Test (DIT-1) at the beginning (pre-) and at the end (post-) of the course to evaluate ethical development, and the Multidimensional Ethics Scale (MES) to examine ethical sensitivity and intent to take ethical action. Results of differences-inmeans analyses between the pre- and post-scores show that students’ ethical development, sensitivity to ethical issues, and intent to act were all heightened relative to the beginning of the course. The authors suggest that the outcomes observed were due to course design. Apostolou, Dull, and Schleifer (2013) construct and describe a framework for teaching accounting ethics. The framework is supported by extant literature, and it includes identification of learning objectives that should motivate the specific approach used. The framework consists of five phases: (1) assess the need for ethics in the curriculum; (2) articulate learning objectives; (3) identify nature of the content; (4) determine mode of delivery; and (5) conduct learning assessment.

3.4. Financial accounting other than IFRS Sargent (2013), in a quasi-experimental analysis, examined the association between prerequisite knowledge and student performance. Students (n = 239, 58% response rate) from a large public US university enrolled in an intermediate accounting I course were divided into either a control (n = 150, 57% response rate) or a treatment (n = 156, 58% response rate) group. The control group was not assessed regarding prerequisite knowledge. The treatment group was given an online ‘all-or-nothing’ prerequisite training/tutoring tool for which unlimited attempts were permitted to obtain a perfect prerequisite assessment score. The testing event changed for each attempt. Regression results suggest that the treatment (proficient) group achieved higher scores on the course project and on the final exam than did the control group. Additional regression results show higher performance in intermediate accounting II for the treatment group, thus suggesting a multiple course effect. Jackson (2014) investigated the value of a 3½ hour boot camp in preparing students for the rigors of the accounting program. The study included 278 students (n = 190 attending boot camp, n = 88 not

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attending) at a mid-sized US university who were enrolled in intermediate accounting I from the fall 2010 through fall 2012 semesters (a total of 10 classes over five academic terms). The boot camp took place one week prior to the beginning of the academic session. Success was measured as (1) the final grade in the intermediate accounting I course, and (2) the percent of total available points earned in the course. Results of a multivariate regression indicate that boot camp participants outperformed their non-attending peers, but only in regard to the percentage of points earned (outcome measure 2). Follow-up discussions with students and informal surveys suggested that the program raised student expectations of rigor of the accounting program, and increased enthusiasm and motivation. Chiang, Nouri, and Samanta (2014) examined the association between accounting principles course format (user perspective versus preparer perspective) and the grade earned in a subsequent required finance course at one US institution. Accounting majors (n = 57) took a traditional preparerbased course, and finance majors (n = 71) took a user-oriented course. Course format was found not to be significantly associated with grade earned in the finance course. Among 19 control variables, GPA before taking the finance course, a grade in an economics course, and grade in a statistics course were significantly associated with the finance course grade. Other control variables (e.g., gender, race, SAT score) were not significant. Sangster, Franklin, Alwis, Abdul-Rahim, and Stoner (2014) used a quasi-experiment to test the efficacy of adopting Pacioli’s text and pedagogy in teaching double-entry bookkeeping at Middlesex University in Australia. The teaching plan and structure of the introductory financial accounting course used for the 2008–2009 year (control group n = 190) was updated for the 2009–2010 students (treatment group n = 104). The revised plan followed Pacioli’s transaction-based view of accounting rather than the traditional balance sheet approach. Students were asked to complete a test of 10 questions, each requiring a journal entry. Tests for differences in mean performance of the two groups revealed that the treatment group scored higher on nine of the 10 questions. Student feedback on the modified course was favorable. Ellerman (2014) demonstrates that double-entry bookkeeping (DEB) is based on differences using unsigned numbers, and he translates the multi-dimensional double-entry accounting into vectors of non-negative numbers. The precise mathematical treatment provided is helpful in demonstrating and clarifying the mathematical perspective of the DEB system.

3.5. Government and nonprofit accounting (GNP) Three descriptive articles were published in an issue of Journal of Accounting Education dedicated to the GNP topic (refer to Table 3). One is an exemplar essay from an emeritus GNP professor about the evolution of GNP education, while the other two offer insights that inform GNP courses. Wilson (2013) discusses the changes in governmental accounting education over the previous 35 years, and how those changes led to improvement in governmental accounting standards, practice, and education. He also suggests that governmental accounting education may play a significant role in achieving the objectives of the AAA/AICPA Pathways Commission on Accounting Higher Education in the following ways: (1) integrating professionally oriented faculty more fully into significant aspects of accounting education, (2) focusing more academic research on relevant issues, and (3) enhancing the value of practitioner–educator exchanges. Allen (2013) discusses the importance of the US government deficits and the national debt in the context of the Pathways Commission recommendation that accounting faculty focus on issues affecting the profession and society. He provides a framework for accounting educators by (1) providing key facts related to federal spending and the national debt, (2) presenting alternative solutions to the problem, (3) discussing why accounting educators are particularly well-suited to cover the issues, and (4) providing pedagogical approaches to presenting the topic to students. Gordon (2013) discusses FASB’s Not-for-profit Advisory Committee (NAC) and its work to date. Coverage includes the formation of NAC, its relationship to the FASB, and recent developments in notfor-profit accounting. Gordon suggests that educators may wish to re-evaluate the sufficiency of current curricula given the expansion and evolution of not-for-profit accounting.

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3.6. International financial reporting standards (IFRS) Ten articles, one empirical and nine descriptive, were published about IFRS content. IFRS received significant attention primarily due to the May 2013 issue of Issues in Accounting Education being dedicated to the topic (refer to Table 3).13 Two articles appeared in other journals that addressed issues about teaching IFRS (one empirical and one descriptive). Coetzee and Schmulian (2013) discuss the pedagogical effects of transitioning to IFRS in South Africa. First, the immediate shift from a rules-based South African GAAP to a principles-based IFRS GAAP challenged accounting faculty to redesign instructional materials. Second, the transition was further complicated by the fact that IFRS GAAP was not immediately available in Afrikaans. South African universities are split in their use of English or Afrikaans as the primary language. The transition to IFRS GAAP created an immediate need for translated standards in which special attention was given to avoid unintended meaning. Hilton and Johnstone (2013) comment on the 2010–2011 Canadian transition to IFRS and its effect on accounting education. The transition in Canada incorporated the adoption of both the IFRS and Accounting Standards for Private Enterprises (ASPE). Publicly traded companies are required to report under IFRS, and private companies are permitted to choose between IFRS and ASPE. The simultaneous transition to two sets of standards created a nearly insurmountable volume of new material to be incorporated in classroom instruction, which tended to overwhelm both instructors and students. The authors recommend that grounding all instruction in the IFRS conceptual framework is a strategy that facilitates cohesive coverage of the new standards and allows focus on developing students’ professional skills. Jackling, de Lange, and Natoli (2013) review the process of IFRS adoption in Australia, and discuss how Australian accounting educators changed teaching approaches. Australian Accounting Standards incorporate IFRS, but also provide some additional explanatory material. Accounting educators generally have adopted a conceptual framework approach to teaching financial accounting, but universities have differed in whether to use this framework at the introductory level or at the secondand third-year levels. The authors note that, to date, the shift to IFRS has not led to significant changes to the accounting curriculum. Stoner and Sangster (2013) describe the 2005 transition to IFRS by the UK and the effect on accounting education. UK universities comprise both “traditional” universities (n = 46), which are more research focused, and “new” universities (n = 59), which have a vocational focus. One author taught at a traditional university and the other author taught at new universities. The authors discuss the difference between previous US GAAP and IFRS, the UK accounting profession and accreditation, and accounting programs. The authors noted that the transition to IFRS was relatively trouble free. Carvalho and Salotti (2013) discuss the complete adoption of IFRS and the impact on how accounting is taught in Brazil. They provide background on how Brazilian regulators changed corporate law and income tax legislation in a way that afforded a safe-path for IFRS implementation. These changes necessitated a shift in teaching focus from a code-law and tax-inspired accounting system to a principlesbased curriculum. Bonnier, Demerens, Hossfeld, and Le Manh (2013) describe their experience with the instructional and pedagogical changes associated with a transition from French GAAP to IFRS. They discuss how the transition to a more principled-based system of GAAP (i.e., IFRS) necessitates a teaching approach that is focused on analyzing transactions and the development of judgment skills. Vysotskaya and Prokofieva (2013) explain the changes in accounting education in Russia resulting from the 2012 full adoption of IFRS for publicly traded companies. Those changes include: (1) a

13 A special issue of Issues in Accounting Education (Table 3) was devoted to teaching IFRS, with eight accounting educators from different countries contributing. Jackling (2013) provides background and motivation for the special issue and an overview of ways accounting educators teach IFRS and the evolution in those approaches. She characterizes the difficulties in teaching IFRS as being related to culture, language, political, and educational issues. Moving to IFRS provided the opportunity for accounting educators to rethink and reexamine their teaching approaches because the focus shifts to teaching principles-based standards and complex judgments in decision making.

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change in the assumed users of financial statements, (2) introduction of the notion of true and fair, (3) adoption of substance over form, (4) increased importance of professional judgment, (5) use of fair value, (6) separate rules for financial reporting and tax, and (7) separate reporting structures for managerial and financial reporting. Nie, Collins, and Wang (2013) interviewed 10 Chinese academics regarding the convergence of Chinese accounting standards with IFRS. Results of the interviews are summarized into four categories: (1) academic issues during transition, (2) continuing education and training issues, (3) cultural and economic issues, and (4) issues with fair value accounting. Janse van Rensburg, Coetzee, and Schmulian (2014) evaluated students’ reading comprehension of the IASB’s Conceptual Framework using the Cloze procedure, which is the practice of having readers fill in blanks for words or letters omitted in the text.14 Participants in the study (n = 391, 96% response rate) were all second-year undergraduate accounting students enrolled for the first time for an introductory course in IFRS at a leading South African university. The instruction language in multiple class sections was either Afrikaans (n = 116) or English (n = 275). Other demographic factors included first language, population group, gender, and with or without a prior reading course. Multivariate regression analysis revealed a significantly positive association between the students’ Cloze reading comprehension scores and language of instruction. Students who had attended a prior reading course also received significantly higher Cloze scores. The authors suggest that accounting instructors should consider implementing implicit language and reading comprehensive instruction to support their teaching of IFRS. Tan, Chatterjee, and Bolt (2014) reviewed the 2001–2012 literature on IFRS education in the Business Source Complete15 database. The textual analysis categorized previous literature into four themes: (1) current status of IFRS integration in national curriculum, (2) approaches to teaching IFRS, (3) barriers to implementing IFRS education, and (4) proposed teaching methods to facilitate learning of IFRS. The authors’ main findings are as follows: (1) active learning approaches where critical thinking and judgment skills are emphasized are the most successful methods in teaching IFRS, and (2) there exists a dearth of IFRS-focused teaching resources (content and technology), and (3) there is a lack of research investigating students’ and educators’ perceptions of resource and approach availability. 3.7. Integrated reporting Since the 1990s, several streams of thought have converged into the concept of Integrated Reporting. The International Integrated Reporting Council (IIRC, 2011) defines integrated reporting as a process that results in communication by an organization, most visibly a periodic integrated report, about value creation over time.16 An integrated report is a concise communication about how an organization’s strategy, governance, performance, and prospects, in the context of its external environment, lead to the creation of value over the short, medium and long term. All of the articles (one empirical, 14 descriptive) appeared in a themed issue of Accounting Education: An International Journal on sustainability and integrated reporting (refer to Table 3). Wynder, Wellner, and Reinhard (2013) surveyed Australian and German subjects (students n = 87 and controllers n = 26 for a 100% response rate) to evaluate if the emphasis on sustainability is manifest in student and practitioner evaluations of performance. Subjects were asked to assume the role of financial controller and evaluate the performance of three managers on a 13-point scale (0 = lowest, 12 = highest). Performance metrics were presented in Balanced Scorecard (BSC) format. In sum,

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A web search for the Cloze test of reading comprehension will provide information about the process. http://www.ebscohost.com/academic/business-source-complete The IIRC produced a discussion paper Towards Integrated Reporting: Communicating Value in the 21st Century (2011). As a follow-up to a 2011 Discussion paper, the IIRC produced a Consultation Draft of the International Integrated Reporting Framework (http://www.theiirc.org/). Integrated reporting includes traditional financial reporting, but also incorporates topics such as corporate social responsibility, sustainability, and environmental responsibility. The IIRC model has five guiding principles: (1) reports should have a strategic focus; (2) information should be connected; (3) information should be future-oriented; (4) information should be responsive to stakeholder inclusiveness; and (5) information should be concise, reliable, and material (http://www.theiirc.org/). 15 16

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third-year accounting students placed more importance (differences-in-means tests) on environmental performance than did first-year accounting students. Experienced controllers, however, placed less importance on environmental performance than did third-year students. The results suggest that the universities have succeeded in stressing the strategic importance of environmental practices. The results for this study indicate that academic emphasis, however, exceeded the level of importance actually placed on environmental sustainability by controllers. Larrinaga (2013) reflects on the Wynder et al. (2013) finding that third-year students place greater importance on environmental sustainability than do controllers. He suggests that students may be competent in managing to the desired objective within the current context. That is, in an academic setting, students will maximize academic performance by reporting preference for the academic emphasis, and once in practice they will maximize performance by adopting the corporate emphasis. Accordingly, Larrinaga recommends a continued reflection on how to educate business managers concerning sustainability issues. Schaltegger (2013) addresses the main finding of Wynder et al. (2013) and suggests that the research design was insufficient to conclude that controllers place lower value on environmental sustainability than do third-year students. Where students believe that economic performance and environmental sustainability are mutually exclusive, the problem may be ineffective education regarding the pragmatism of sustainability, and students may simply know the ‘correct’ answer in the academic context. It is also important to know if the controllers have had to address significant sustainability pressures. He recommends further research into the delivery of sustainability education and the sustainability challenges experienced by former students. Wynder (2013) addresses the comments of Larrinaga (2013) and Schaltegger (2013) and argues that even where environmental sustainability may not be economically justified, a moral justification may be necessary. He suggests that sustainability education must demonstrate the strategic importance of social and environmental performance. Owen (2013b) provides an extensive discussion on the development of Integrated Reporting (IR), and also reviews the work of IFAC, the Association of Chartered Certified Accountants (ACCA) and its suggested curriculum changes, and the IIRC regarding IR. Owen indicates that the implications of IR for accounting education are that the curriculum will (1) be more strategically than operationally/ transactionally focused, (2) emphasize longer term rather than the shorter term, (3) use more prospective than retrospective analysis, (4) provide additional qualitative information, and (5) use a wider versus a more narrow set of business performance metrics. Kamp-Roelands (2013) and Ruiz (2013) comment on Owen (2013b). Owen (2013a) responds to Ruiz (2013) and Kamp-Roelands (2013). Gray (2013) provides an essay on sustainability and accounting education, along with a description of an undergraduate management course that the author teaches titled “Corporate Social Responsibility – Accountability and Reporting.” Gray’s essay explores the definition of sustainability and provides reasons why physical resources and current forms of organization are becoming less sustainable. The article indicates that business or management education journals cover sustainability more than accounting education journals do, but mainstream academic journals in management and accounting have both largely ignored sustainability as a topic. Part of the course asks students to consider the extent to which corporations can be both profitable and socially responsible and sustainable. Contrafatto (2013) and Laine (2013) provide commentaries on Gray (2013). McPhail (2013b) argues for the inclusion of human rights and sustainable development as a topic of study in business curricula. The increasing emphasis on multinational corporations and the impact of business practices on human rights motivate the importance. An appreciation of historical trends may help faculty generate discussion about the importance of updating courses and curricula to address human rights. Everett (2013) and Andrew (2013) respond to McPhail (2013b), and McPhail (2013a) offers a rejoinder to both commentaries. 3.8. Managerial accounting Johnson and Sargent (2014) employed a quasi-experiment to investigate the effect of three factors (formulas, language, and instruction) on cost–volume–profit (CVP) homework problem performance with students (n = 594) from eight different US universities. Students were randomly assigned to

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complete an online CVP homework assignment presented in everyday language or accounting language, with or without a formula on the screen, and with or without prior instruction. No equivalent control group was used in the study. ANOVA analyses revealed that students performed better on assignments phrased in everyday language. The results also indicated that students with formulas provided during homework performed better on formula-facilitated questions but worse on application questions. Instruction effects were found to be very small. Questionnaire results suggest that students’ perception of problem difficulty and clarity under different manipulation conditions was consistent with the results from score data analyses. Carty and Baker (2014) surveyed 170 students (88% response rate) in an introductory management accounting course about their perceptions regarding textbook use, in-class interactive response system (MonocleCAT), online quizzes provided through the textbook publisher (Lyryx), and online video recordings of lectures (Camtasia). Tabulated results reveal that MonocleCAT and Lyryx learning tools were the most frequently used with 90.5% and 93.5% of the students reporting that they had completed all or nearly all of the quizzes available, respectively. Only 33.5% and 38.0% of the student reported similar use of the textbook and online videos, respectively. The authors conclude that students perceive practice problems and problem-based lectures as the most effective of the learning strategies examined. Tan, Satin, and Lubwama (2013) describe the motivation, design, and implementation of a business approach to teaching managerial accounting to MBA students that is geared to active participation rather than passive learning. The course design includes four components: (1) working example problem assignments, (2) student/instructor chats, (3) summaries of research papers related to the topic, and (4) use of a business plan about a real-world company to incorporate the managerial accounting concepts. The new course was pilot-tested in two classes at one US university, while two classes used the traditional MBA format. No significant differences were found in final exam scores between the two class formats. 3.9. Taxation Hageman and Fisher (2013) studied the attitudes of students (n = 106, 100% response rate) at a large US university and tax professionals (n = 120, 80% response rate) regarding use of the Internal Revenue Code and Treasury Regulations in an introductory tax class. A student self-assessment survey was administered at the beginning and end of the semester. The questions centered on the students’ comfort with the Internal Revenue Code and Treasury Regulations and the appropriateness of requiring these resources for the course. Differences-in-means tests show that student attitudes toward the Internal Revenue Code and Treasury Regulations were positive, and responses to the end-of-semester survey indicate that the students view the integration of the two sources as valuable. Tax professionals view the ability to read and interpret Internal Revenue Code and Treasury Regulations particularly valuable when entering the workplace and sitting for the CPA exam. 4. Educational technology Articles summarized in this section focus on technologies used to support teaching and learning, both in traditional and online settings. Of the 19 articles (12 empirical, 7 descriptive) published on educational technology, five articles address an aspect of online course management systems, eight focus on a variety of course-delivery options, and six articles are about a variety of technology-based assessment options. Table 14 provides an overview of the educational technology articles by topic and article type (empirical or descriptive). 4.1. Online course-management systems Humphrey and Beard (2014) surveyed accounting faculty in the US regarding their use and perceptions of online homework software (OHS) in undergraduate accounting courses. Faculty members (n = 550, 11% response rate) selected from Hasselback’s Accounting Faculty Directories (2009, 2010) responded to an online survey. Results indicate that OHS users had taught for fewer years, had lower

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Table 14 Overview of articles about educational technology (Section 4). Reference

Topic

4.1. Online course management systems Brink (2013) Online quizzes and exam performance Fatemi et al. (2014) Online homework systems Hahn et al. (2013) Use of online homework systems and exam performance Humphrey and Beard (2014) Use of online homework systems Khanlarian and Singh (2014) Use of online homework systems 4.2.Course delivery Chen et al. (2013) Perceptions of online vs. traditional course effectiveness Gavira and Omoteso (2013) Usefulness of virtual learning environments Liu et al. (2013) Performance in online vs. traditional courses Mattar and El Khoury (2013) Use of PowerPoint and student performance and perceptions of teaching effectiveness Descriptive articles (4) Facebook, wikis, digital storytelling 4.3.Technology-based assessment Chui et al. (2013) Clicker effect on course performance Eng et al. (2013) Clicker effect on exam scores Litherland et al. (2013b) Use of e-assessment tool Descriptive articles (3) Spreadsheet tools and e-assessment Note: Citations to empirical articles are followed by a tabulation of descriptive articles.

faculty rank, and taught more course sections than non-OHS users. OHS was most commonly used in introductory and intermediate accounting courses and less commonly in auditing courses. Some faculty discontinued using OHS because it did not appear to improve student learning, was costly to students, and required too much faculty time. Fatemi, Marquis, and Wasan (2014) examined the effect of using an online homework system (OHS) or a manual homework system (MHS) on student (n = 74, 100% response rate) exam performance in two sections of intermediate accounting II taught by the same instructor at a US university. Both sections of the course were given the same assignments; one group submitted all assignments through an OHS and the other through the MHS. Regression results show that students using the OHS performed better than the MHS group on exam problems but worse on multiple choice questions. The authors concluded that the mechanics of problem-solving may be enhanced through an OHS, but that conceptual understanding may be better developed through a MHS. Khanlarian and Singh (2014) surveyed undergraduate students (n = 368, response rate not reported) at a large public US university to identify factors affecting learning in a web-based homework (WBH) environment and to test whether the impact of these factors changes during a semester. Students were enrolled in three sections of principles of accounting and one section of intermediate accounting. One principles class was taught online, while the other classes were all taught in the traditional manner. Students completed the same survey instrument three times during the semester. Results (structural equation modeling) indicate that frustration with the WBH software was negatively associated with student performance, especially for those students reporting less success in the course. Students characterized as those who complete a task with minimal effort were especially prone to frustration with the WBH software. The frustration with WBH software decreased as students worked more cooperatively during the semester. WBH practice sessions tended to reduce technology frustration. Hahn, Fairchild, and Dowis (2013) tested whether using an online homework manager (OHM) or intelligent tutoring system (ITS) as a supplemental learning aid was associated with student examination performance in an introductory financial accounting course in one semester at a single university in the US (three sections, n = 70). One section used the OHM, one used the ITS, and the third section served as a control group completing assignments manually. ANOVA results show that neither the OHM nor the ITS was positively associated with exam performance. A pre- and post-test, along with a comparison of current semester exam 1 grades with grades from prior years, also failed to show any differential learning improvement for the OHM and ITS sections.

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Brink (2013) investigated the impact of online quizzes on exam performance in intermediate accounting II. The quasi-experimental design compared exam results from 2012 (n = 83 for the no-quiz requirement), 2008–2009 (n = 184 for the post-lecture quiz requirement), and 2009–2011 (n = 399 for the pre- and post-lecture quiz requirement). Students (n = 666) from one US university in courses taught by one instructor participated in the study. Multivariate analysis was used to examine the associations of a variety of variables (e.g., GPA, exam performance, degree program) on exam performance. The results show that a requirement for pre-lecture and post-lecture online quizzes is associated with improved student preparation, retention, and overall performance. Automatically graded quizzes offer the benefit of feedback to students without faculty cost in time. 4.2. Course delivery Liu, Rowe, Serrett, and Shelton (2013) examined the relationship between delivery mode (traditional face-to-face or online) and student performance in an upper-level accounting course taught over four years at a US university. Course content, instructor, textbook, notes, and examinations were held constant between the face-to-face and online classes. Except for one year, no significant difference in grades was found between the traditional and online classes, indicating that student performance was not related to course-delivery format. Pre-course GPA was the most significant predictor of course grade for students in both the face-to-face and online sections (based on regression analysis). For the overall sample (n = 210), gender was not found to be related to course performance, but student age was negatively related to course performance, with older students receiving lower grades. Chen, Jones, and Moreland (2013) examined whether (1) the perceived effectiveness of traditional and online course delivery differed between introductory and advanced accounting courses, and (2) whether course level affected student preference for on-campus meetings. Students (n = 463) in 14 sections of four courses (the introductory course was managerial accounting; the advanced courses were cost accounting, intermediate accounting, and financial statement analysis) at one US university were surveyed over a three-year period. Each course had at least one online and one traditional delivery section; instructor and grading criteria were held constant within each course; and ANOVA was used to analyze data. For advanced courses, overall course effectiveness was perceived significantly higher by traditional students than by online students. No significant difference in perceived course effectiveness was found for introductory students enrolled in traditional and online classes. Students in advanced accounting courses desired more in-class meetings than did students in introductory courses, and traditional students outperformed (based on percentage of course points earned) online students at both the introductory and advanced course levels. Osgerby (2013) reports anecdotal evidence from students about a blended-learning approach used in three accounting and financial management modules at the University of Winchester in the UK. Material in each module was presented through lectures, and an online course manager was used to make supplemental materials available to students. These materials included interactive spreadsheets, wikis, online quizzes, and virtual collaboration work. Students (n = 29) enrolled in undergraduate and post-graduate accounting and financial management modules formed focus groups for the study. The focus group responses were analyzed for content and then charted to find themes. Prior to the course beginning, students expressed concern that computer usage might distract them from learning class material and preparing for exams. Students perceived the accounting and financial management modules as being difficult, requiring face-to-face instruction. After completing the course, students expressed positive opinions about the well-structured modules and access to extensive study materials. A preference for lectures and step-by-step instruction to online self-study emerged from the discussions, along with a reluctance to use the virtual learning environment for group work. Gavira and Omoteso (2013) surveyed students (n = 200, 90.5% response rate) from England (n = 100) and Spain (n = 100) about the usefulness of virtual learning environments (VLE) across nine latent constructs developed from a questionnaire: (1) internet and VLE facilities, (2) learning characteristics, (3) relationship with the teacher, (4) utility of complementary assistance, (5) satisfaction and performance, (6) VLE’s ease of use, (7) skills and knowledge, (8) preference for VLE rather than face-to-face learning, and (9) joint preference for the VLE and face-to-face learning. A structural equation modeling analysis of contextual factors (constructs 1–7) demonstrates that English students placed greater

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importance on learning characteristics, satisfaction with performance, and skills and knowledge than did the Spanish students. Spanish students placed greater importance on relationship with the teacher and usefulness of VLE than the English students did. Correlation analysis between preference factors (constructs 8 and 9) and contextual factors shows that English and Spanish students share an inclination toward both preference factors, which favors the VLE learning environment. Mattar and El Khoury (2013) examined whether the use of PowerPoint affected student performance and perceptions about teaching effectiveness. Data for 110 students enrolled in a financial accounting II course at a Lebanese university were used. Seventy students received instruction using PowerPoint and 40 students received instruction using the traditional “board and chalk” teaching method. Course instructor, textbook, and exams were held constant between groups. The results of both independent sample t-tests and regression analysis indicated that, on final exam and overall course grades, students taught using the traditional method outperformed students taught using PowerPoint. Results of a survey administered to the students indicated that PowerPoint positively affected perceptions about material being more organized, entertaining, and less tiresome, and teaching method did not affect perceptions about ease of note taking or the ability to concentrate and learn. Stone, Fiedler, and Kandunias (2014) reviewed the emerging literature on using Facebook to improve student engagement and learning. This literature covers issues such as student-to-student interaction on Facebook for academic purposes, student–educator interactions on Facebook, building trust in Facebook learning communities, and student behavior on personal Facebook accounts. Guiding principles for accounting student and faculty use of Facebook are proposed. Included among the principles are those that relate to promoting active involvement and participation by students, encouraging Facebook use to develop accounting skills, blending social and academic interactions on Facebook pages for academic purposes, and creating a positive learning environment on Facebook. Lambert, Carter, and Lightbody (2014) describe how a wiki can be used to track individual student contribution to workgroup assignments. A wiki-based assignment was given at an Australian university to two groups of post-graduate students (n = 128 and n = 94) and final-year undergraduate students (n = 325) in auditing courses. The assignment was substantially identical across groups and took place in the online course management platform. Wikis provide an online means for multiple users to (1) share information, (2) create, edit and reorganize linked pages, and (3) keep a log of user contributions and activities visible to all users. Students were required to document all communications throughout the project. An examination of the wiki logs documented individual participation in the group assignment, providing instructors with an objective basis to adjust initial grade to reflect unequal contributions by group members. Guidance on instructor use of the wiki information in evaluating student contribution and a grading rubric is provided. Suwardy, Pan, and Seow (2013) describe the implementation of a digital storytelling approach to augment classroom instruction in an introductory financial accounting course at a university in Singapore. The story is divided into 12 episodes (about 20 minutes each) posted on the online coursemanagement system, with each story corresponding to a content area in the course, ranging from the genesis of the business idea to planning for business expansion. The story unfolds about a business venture among friends and their discovery of the importance of accounting information. A synopsis of each episode in the story is provided as an appendix. The digital storytelling pedagogy may be useful to consider in any course content area. 4.3. Technology-based assessment Chui, Martin, and Pike (2013) studied the effect of clickers on (1) course performance, (2) confidence about grade, and (3) time spent studying. Sixty students enrolled in two sections of an accounting principles course at a public university in the US participated in the study. One class section (treatment group, n = 28) used clickers to complete in-class quizzes; another class section (control group, n = 32) did not use clickers and completed quizzes manually. One group of students received immediate feedback on the correctness of their quiz answers, while feedback for the other group was delayed until the subsequent class meeting. Instructor course materials, quizzes, and exams were the same for the treatment and control groups. Analysis based on t-test and Mann–Whitney test results showed that on in-class quizzes students using clickers outperformed students not using clickers. However,

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the use of clickers was not associated with overall course performance, which was measured as total points earned in the course. These results were confirmed using ANCOVA, with age, GPA, gender, and class attendance used as covariates. Students using clickers reported more confidence about their grade; they also spent significantly less time studying than students who did not use clickers (based on t-tests). Eng, Lea, and Cai (2013) examined whether student exam scores were improved by the use of clickers. Students (n = 89) enrolled in an introductory financial accounting course over two semesters took part in the study. Instructor, syllabus, textbook, content, and assignments were held constant across semesters, but students enrolled in a spring semester course used clickers while students enrolled in a fall semester class did not. Results (regression, ANOVA, differences-in-means) were mixed as to whether clicker use was associated with improved exam grades: (1) students using clickers performed better on two exams, (2) students not using clickers performed better on two exams, and (3) both groups performed about the same on two exams. The students using clickers reported positive perceptions regarding feedback timing, interaction, and active learning. Bertheussen (2014) describes an innovative approach that instructors can use to develop individualized problem-solving tasks (for assignments or exams) in Excel to test students on cognitive thinking processes. The method described automatically grades the task. The approach has been successfully applied at a university business school in Norway. Nnadi and Rosser (2014) describe a process whereby an instructor can create an individualized set of accounting questions using an Excel spreadsheet. For example, in constructing an income statement, individualized account balances can be entered for each student. Tailored questions allow students to complete the assignments at their own pace, while decreasing the chances for collusion or copying. The authors demonstrate how problems are set up in Excel, with the ability to tailor some parameters. Litherland, Carmichael, and Martínez-García (2013a) describe the development of an e-assessment system that permits the grading of online free-form responses. The underlying theory is that Ontology eLearning (OeLe) can assess understanding and concept application as opposed to rote answers. System grading is similar to human grading at the lower and upper end of the grade range. Litherland, Carmichael, and Martínez-García (2013b) report the results of a computer-based assessment tool at a UK university that evaluates student free-response answers to conceptual accounting questions (n = 103). Student answers were assessed either by manual grading alone (n = 30) or by manual grading assisted by the assessment tool (n = 73). An analysis of average assigned scores suggests that use of the assessment tool leads to a more focused marking process as it compels the grader to highlight text within the answer that relates to the key concepts constituting a correct answer. No statistical tests were conducted with the tabulated responses. The authors’ suggestion is that a computerbased assessment of text responses can be used in large classes to assist in the professional development of students. 5. Students An overview of the 30 articles (25 empirical, 5 descriptive) related to students appears in Table 15. Included are six articles related to academic major and career issues (5 empirical, 1 descriptive), 11 articles about student skills and characteristics (9 empirical, 2 descriptive), and 13 articles that address student perspectives about learning and their approaches to learning and assessment (11 empirical, 2 descriptive). The topics cover a range of student issues that inform faculty of considerations and perceptions that impact how students learn best and prepare for a successful career. 5.1. Academic major and career issues Lee and Schmidt (2014) investigated whether four factors influenced students’ intentions to major in accounting and whether the relative importance of the factors varied over pre-recessionary, recessionary, and post-recessionary time periods. The four factors examined were perceived professional ethics (PE), job market considerations (JMC), social influence (SI), and self-efficacy (SE). Subjects enrolled in introductory accounting courses at two US universities participated in the study, which included accounting (25%) and non-accounting (75%) majors. Surveys were administered in three time

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Table 15 Overview of articles about students (Section 5). Reference

Topic

5.1. Academic major and career issue Grottke et al. (2013) Career preference of German Ph.D. students Lee and Schmidt (2014) Factors associated with intention to major in accounting Maas et al. (2013) Use of accounting fair to increase interest in accounting as a profession and major Rowbottom (2013) Academic performance of students having accounting and business coursework prior to university Sidaway et al. (2013) Importance of factors when joining professional organizations Descriptive article (1) Continuing professional development 5.2. Student skills and characteristics Alleyne et al. (2013) Relationship between personal values and ethical decision making Byrne et al. (2014) Student perceptions of academic self-efficacy Cameron and Dickfos (2014) Oral communication confidence Coetzee et al. (2014) Communication apprehension Fallan and Opstad (2014) Gender, personality, and academic performance Ibrahim et al. (2013) Importance of factors for African American students in course selection Lin et al. (2013) Rating of importance of communication skills Seow et al. (2014) Factors affecting academic performance Yu et al. (2013) Perceptions of how accounting program conveys career-related skills Descriptive articles (2) Millennial behavior 5.3. Perspectives about and approaches to learning and assessment Becker (2013) Self-regulated learning interventions and exam performance Cull and Davis (2013) Student perceptions of using scaffolded learning Goldstein et al. (2014) Factors associated with student participation in supplemental instruction Hassan et al. (2014) Accuracy and construct validity of self- and peer-assessment Healy et al. (2014) Assessment perceptions Lynn (2013) Relationship between learning approaches and assessment preferences Pacharn et al. (2013) Flexible assessment system and student motivation, attitudes, and grades Reinig et al. (2014) The effect of repeated team assignments on student satisfaction Scully and Kerr (2014) Perceptions about study time and workload Teixeira et al. (2013) Approaches to learning in various countries Watty et al. (2013) Student perceptions of coursework adequacy Descriptive articles (2) Work-based learning and deep learning Note: Citations to empirical articles are followed by a tabulation of descriptive articles.

periods: (1) pre-recessionary 2004 (n = 97), (2) recessionary 2009 (n = 105), and (3) post-recessionary 2013 (n = 120). Weights in a structural equation model were used to assess the relative importance of the factors. All four factors were found to have an influence on student intent to major in accounting, with the exception of PE in the pre-recessionary time period. Results also show that the relative importance of the four factors changed over time, with PE, JMC, and SI becoming more important during and after the recession, with SE becoming less important. SI was the most important factor for all three time periods, suggesting to the authors that student recruiting efforts be more focused on parents. Maas, Keeling, Michenzi, and Bossle (2013) describe how the accounting department at Loyola University (Baltimore) designed and implemented an accounting fair that was attended by freshman and sophomore students enrolled in an introductory accounting course. The primary objective of the accounting fair is to increase favorable perceptions of accounting as a profession and student interest in accounting as a major. In the 2010–2011 academic year, students (n = 60) completed both a preand post-fair survey instrument. Results (based on paired-samples statistics) show a significant increase in favorable perceptions of accounting and interest in accounting as a major for students who attended the accounting fair. Rowbottom (2013) examined whether pre-university accounting courses (referred to as an A-level subject in the UK) taken prior to entering the university were associated with student performance. Students enrolling in a UK university between 2003 and 2008 and graduating between 2006 and 2011 provided data for the study (n = 249). Results of regression analyses showed that students possessing an Accounting A-Level had higher initial degree averages and first-year accounting performance, but lower degree averages and performance in accounting over time. These results indicate that students

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possessing an Accounting A-Level have an initial advantage, which dissipates over time and is associated with lower overall performance at the end of university studies. Semi-structured interviews with 12 students confirmed the quantitative findings with students indicating that having an Accounting A-Level made them overconfident and complacent, which adversely affected their later academic performance. Sidaway, de Lange, Bouilheres, and Sangster (2013) surveyed final year Australian accounting students (n = 275, 90% response rate) and members of Australian professional accounting organizations (n = 506, 10% response rate) to examine perceptions of the costs and benefits of professional accounting body affiliation in the transition from student to practitioner. Respondents were asked to rate the importance of nine factors when evaluating their choice of which professional accounting organizations to join. ANOVA revealed significant differences between the student and practitioner groups as well as different subgroups based on age, gender, and membership within practitioner group. Results suggest that professional accounting organizations may need to enhance their reputation and promote the international recognition of a professional membership to retain a solid membership base and professional or societal influence. Grottke, Pelger, and Schmiedeberg (2013) identified differences between accounting Ph.D. students planning academic careers and those planning nonacademic careers. German-speaking accounting doctoral students (n = 293) completed an online survey regarding their career interests and plans. Over 65% of the respondents reported planning careers in business; 18% reported no career preference; and the remaining students planned academic careers. Students planning academic careers perceived research as a vocation and experienced more publication pressure than the non-academic career students. Those students planning business careers emphasized the understandability of research for practitioners more than the academically oriented students. Both groups of students noted that the relevance of research to practice was important. de Lange, Jackling, and Basioudis (2013) propose a model for accounting practitioners’ continuing professional development (CPD). The principal elements of the model include the following: (1) IFAC should ensure better compliance to its rules, (2) broaden the definition of professional accountant to capture the diversity of the financial service professional community, (3) CPD should emphasize technical development as opposed to compliance with a requirement, (4) improved alignment of CPD to career development, (5) assess learning in a flexible format, and (6) CPD should be designed to escalate careers. 5.2. Student skills and characteristics Yu, Churyk, and Chang (2013) used surveys from students completing internships (n = 464), intern employers (n = 428), and alumni (n = 156) to obtain and evaluate perceptions of how well an undergraduate accounting program was developing career-related skills. Surveys were collected during the years 2000–2008 by an accounting department at a large public US university. Results of one-sample differences-in-means tests show that interns perceived their weaknesses as database use and technical competence in financial reporting. Employers evaluated interns as very well-prepared in ethics, with weaknesses noted in communication and spreadsheet skills. Alumni reported being well prepared in professional orientation, spreadsheet use, and written communications skills, but perceived weaknesses in database use, oral communication skills, technology skills, and problem solving. Results of two-sample differences-in-means tests show that employers rated skills development as lower than interns and that alumni generally rated their own skills less favorably than interns. Lin, Krishnan, and Grace (2013) surveyed students in upper-level accounting courses (n = 18) and accounting professionals (n = 196) who assessed their own communication skills and rated the importance of communication skills to career success. Communication skills were defined to include interpersonal skills, public speaking skills, and writing skills. The MANOVA and ANCOVA results indicate that accounting professionals perceived communication skills as being more important to career success than did the students. This finding confirms prior research, which has found that accounting students underestimate the importance of communication skills for career success. Accounting professionals assessed their own communication skills more highly than students, although differences were related to writing skills as contrasted to interpersonal or speaking skills.

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Coetzee, Schmulian, and Kotze (2014) explored accounting students’ communication apprehension and its association with culture and language. The study was conducted at a leading South African university. A total of 337 (100% response rate) second-year students enrolled in an undergraduate professional accounting program participated, and self-report questionnaires were used. The regression analysis reveals significant differences in communication apprehension across culture groups. Communication apprehension was higher for students from poor communities. The study also found that students who received instruction in the business language that was to be used upon graduation showed less communication apprehension, regardless of their home language. The results suggested that instructors need to look beyond mere appearance in anticipating a student’s predisposition to communication apprehension. Cameron and Dickfos (2014) examined whether an elevator pitch assessment influenced student perceptions of three dimensions of oral communication in accounting: (1) skills, (2) self-efficacy, and (3) relevance. An elevator pitch assessment is an exercise where a person has the duration of an elevator ride to pitch, for example, a business opportunity to a potential investor. Students in this study assumed the role of a promoter acting on behalf of a client seeking capital to incorporate. Students (n = 138, 50% response rate) taking a Company Law class (required in the accounting curriculum) at an Australian university prepared group video presentations (elevator pitch) and completed survey instruments both before and after preparing the videos. Student perceptions of perceived improvement in four elements of oral communications skills (e.g., the ability to make presentations that facilitate learning) were self-reported (based on data tabulation). Following the video presentations, students reported being more confident in their ability to make presentations that are clear, present ideas in a logical way, and engage the audience. Byrne, Flood, and Griffin (2014) surveyed first-year accounting students (n = 183, 83% response rate) to investigate academic self-efficacy. The students were enrolled in an undergraduate degree program in accounting and finance at an Irish university. The questionnaire was distributed to the students at the start of a lecture in Week 22 of the 24-week teaching period. The results suggest a relatively low level of academic self-efficacy. Many students lacked confidence in their abilities to successfully perform their academic tasks, including studying effectively, engaging in independent reading, note-taking, and judging the standards required to do well in exams. Regression analysis revealed that the measures of self-efficacy significantly explained the variation in the students’ performance in their accounting study tasks. Students with low self-efficacy may lack the resilience to progress through higher education. The findings may be helpful in developing strategies to create a supportive educational environment that provides students with opportunities to build confidence in their capabilities. Seow, Pan, and Tay (2014) investigated the factors that affected academic performance in an undergraduate accounting degree program at Singapore Management University. Study participants consisted of all students who graduated from the Bachelor of Accounting degree program in 2001– 2010 (n = 823). Final GPA at graduation was used to measure academic performance. Five factors were found to be positively associated with final GPA: (1) prior academic achievement, (2) admission interview, (3) critical thinking, (4) mathematical aptitude, and (5) gender. Fallan and Opstad (2014) explored the connection among gender, personality type, and academic performance in management accounting. Two classes of bachelor students (n = 166, 100% response rate) at a Norwegian university participated. Questionnaires were used to collect data on gender and personality as measured through the Myers–Briggs Type Indicator. Student final grades were used as the measure of performance. Three models were estimated: (1) gender without personality differences, (2) personality differences without gender, and (3) both gender and personality. The results of maximum likelihood regression show that personality type can be an intermediate explanation of how academic performance in management accounting can be affected by gender, and that personality type is significantly associated with academic performance. The association between gender and performance is only evident when personality variables are included in the model. Ibrahim, Schick, Makkawi, and Foster (2013) extend Milliron (2008) by examining factors that AfricanAmerican students, enrolled in an undergraduate accounting course, consider important when selecting a specific class section. Students (n = 270) completed a survey regarding the importance of 14 factors (e.g., accessible instructor, group work, flexible schedule, and high grade) to choosing a specific section of a multi-section course. The authors compared their results with Milliron’s and found similar

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importance rankings for most factors, with one notable exception: in the Milliron study AfricanAmerican students put more importance on getting a high grade than Caucasian students. Millennial African-American students place more importance on skills development when selecting classes than do non-Millennial African-American students. Both studies found that when selecting classes Millennial students attach more importance to getting a high grade than to any other factor. Alleyne, Cadogan-McClean, and Harper (2013) surveyed undergraduate students (n = 231) at a Caribbean university to examine the relationship between personal values and ethical decisionmaking. Differences in personal values and ethical behavior between accounting and non-accounting students and between males and females were also studied. Students perceived that they have relatively high personal values and that they are unlikely to take part in unethical behavior. In general, females perceived themselves as being more ethical than males, specifically being more honest and religious. Accounting students perceived themselves as being more ethical than non-accounting students. Results of a regression analysis showed that personal value dimensions of honesty and selfcontrol significantly predicted ethical behavior for the overall sample. Mastrolia and Willits (2013) reviewed the literature published in the popular press plus practitioner and academic journals to assess the empirical support for a distinct Millennial generational cohort. As a result of the analysis, they suggest that only incremental changes may be necessary to develop Millennials’ specific strengths: (1) work well in teams, (2) motivated to make a difference in their organizations, (3) favor open communication with supervisors, and (4) are at ease with technology. Fleet (2013) describes her experience with gaining insight on how students react to essay grading based on her wonderment about why as many as 40% of the students failed to use the proper margin even when it cost them points. Anecdotal evidence from her students revealed that essay presentation improves when the instructor emphasizes the instructions.

5.3. Perspectives about and approaches to learning and assessment Teixeira, Gomes, and Borges (2013) employed an adapted version of the Approaches and Study Skills Inventory for Students (ASSIST)17 to evaluate the approaches to learning used by students at a Portuguese university (n = 386, 52% response rate) in an introductory accounting course. A factor analysis of the ASSIST subscales provided three learning approach factors: (1) deep, (2) strategic, and (3) surface. ANOVA results indicate that Portuguese students prefer a strategic approach rather than deep or surface approaches in introductory accounting courses. Discipline area (i.e., accounting, economics and management, and other) and gender also influenced the preferred approach to studying. Turner and Baskerville (2013) considered how to help accounting students experience deep learning. Deep learning, in contrast to surface learning, is defined as a process of integrating new material into pre-existing knowledge, thereby developing a new perspective. Third-year accounting students in a financial statement analysis course in New Zealand (n = 81, 100% response rate) were asked to comment on their experience and approach to learning. The phenomenographic research approach was supplemented by a focus group (comprising 16% of students in the course), nine critical incident questionnaires (CIQs) (response rates of between 96% and 100% of students in the course), and an assortment of other surveys from students. Content analysis of student approaches to learning shows that individualized learning tasks can support deep learning when integrated with regular formative and summative feedback. The results also suggest the need to support deep learning in first-year courses to develop deep learning capabilities for application in subsequent course work. Lynn (2013) examined a diverse population of accounting students’ approaches to learning, assessment preferences, and the relationship between learning approaches and assessment preferences. Diversity was measured in terms of citizenship, age, gender, and race. Students (n = 366) enrolled in an intermediate accounting III class at a large public university in the US completed three survey instruments: (1) a demographic survey, (2) a revised two-factor Student Process Questionnaire, and

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ASSIST was developed by Entwistle and McCune (2004).

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(3) an Assessment Preference Inventory. For the overall group, results showed that students’ assessment preferences were associated with their learning approaches. The results further showed that assessment preferences and learning approaches differed among demographic subgroups. For example, female students and students from the US had a higher preference for assessment involving teacher-guided test preparation. International students, nontraditional students, males, and minority students preferred assessment involving higher-order thinking tasks. Healy, McCutcheon, and Doran (2014) explored student views on assessment activities from the perspective of their experience and their implications. The survey was administered to a group of finalyear undergraduate business students in finance and accounting (n = 100, 88% response rate). Openended questions were used to capture the diversity of views of individual respondents. The majority of students looked at assessment as an activity or a process that stimulated activity, rather than being mere passive recipients of grading. A tabulation of responses suggested support for traditional activities, which was contrary to prior research findings. Four perspectives emerged: (1) grades, (2) activities, (3) subject mastery, and (4) skills development. When implemented effectively, traditional assessment activities promote learning. Watty et al. (2013) present the results of a survey of accounting students (n = 2711, 100% response rate) at 12 Australian universities regarding the adequacy of coursework feedback students receive. Students report that they desire individualized, detailed, constructive, and timely feedback. Results suggest that students do not believe they are currently receiving feedback with these qualities. The authors present action items for improvement. Hassan, Fox, and Hannah (2014) investigated the accuracy and construct validity of student selfassessment and peer assessment by accounting and finance students, and of student perceptions of the two assessments. Students in the UK participated where an oral presentation (n = 19 at one university in England) and a written assignment were assessed (n = 80 at one university in Scotland). Student self-assessment (SA), student peer-assessment (PA), and the teachers’ (tutors’) assessments (TA) were used. Using the Wilcoxon signed-ranks test, TA were significantly different from SA and PA for both oral and written presentations. The authors assess SA construct validity as low to moderate and PA construct validity as moderate, and therefore conclude that SA and PA may not be appropriate for summative evaluation. Perceptions of the SA and PA processes were positive for a majority of students, which means that SA and PA may be appropriate for formative evaluation. Pacharn, Bay, and Felton (2013) examined the impact of a flexible assessment system on student motivation, grades, and attitudes. A flexible assessment system is one in which students make decisions about the weights of various assessments on their course grade, including whether a commitment to the selected scheme is made early in the course or at the end of the term prior to the final examination. Both student participation in the grading scheme and the impact of timing on the assessments were studied. The student participants were enrolled in intermediate financial accounting at a Canadian university over two terms taught by two instructors. The control group consisted of those students graded according to the instructor’s choice (n = 84). The treatment groups were students opting for an early commitment (FE group for “flexible early”) to a strategy (n = 52) or a flexible commitment (FF for “fully flexible”) before the final exam (n = 69). The Motivated Strategies for Learning Questionnaire (MSLQ)18 was administered at the end of the term to measure various aspects of motivation. Analysis was conducted using ANCOVA with GPA as a covariate. The FE group was not significantly different from the control group with regard to motivation, grades, and attitudes about learning. The FF approach was associated with improved grades, selfreported motivation, and attitudes. The findings suggest that flexible assessment may be a useful way to improve student learning. Becker (2013) employed a quasi-experimental design to explore the effect of self-regulated learning in six sections of an introductory accounting course at a regional-US university. Self-regulated learning is a cyclical activity that includes three primary steps: (1) forethought – students set expectations about their ability to master a subject, (2) performance – students identify learning strategies

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(e.g., organizing and elaborating) they will employ, and (3) self-reflection – students evaluate their own performance in comparison to a standard. Both the treatment group (n = 123, 100% response rate) and the control group (n = 121, 100% response rate) received regular course instruction. Throughout the course, the treatment group was exposed to a series of learning process interventions designed to guide students though the self-regulated learning cycle. Students in the treatment group performed at least as well as, and in some cases better than, the control group on four hourly exams and a final exam. In addition, students with higher (lower) ACT scores were associated with higher (lower) exam scores, respectively. Results also indicate that class time can be devoted to learning about learning without compromising technical knowledge acquisition. Goldstein, Sauer, and O’Donnell (2014) conducted an exploratory examination of the factors leading to student participation in supplemental instruction (SI) activities. Students at a private US college enrolled in an introductory accounting course for non-accounting majors completed an online survey at the beginning and end of the semester regarding their intent to use available SI. Students responding to both pre- and post-surveys (n = 74, 53.6% response rate) were included in the analysis. Results of a structural equation model reveal that (1) both perceived helpfulness and expected grade are associated with students’ attitudes about SI, (2) attitude about SI is associated with students’ intent to participate in SI, and (3) intent to participate in SI is associated with actual participation. Social norm is also associated with determining intent to participate, but only in the post-survey results. Cull and Davis (2013) examined whether a scaffolded learning approach enables students to become familiar with the knowledge and skills needed by financial advisors. A scaffolded learning approach involves providing support that is gradually removed enabling students to learn more advanced material. Students (n = 649) enrolled in a financial planning course during four semesters (2008–2010) at an Australian university took part in the study. As part of the course, students completed a factfinder assignment (client interview) and a client-specific statement-of-advice assignment. Scaffolding support included tutors and lectures covering the tasks and steps in the two assignments. Results of a survey indicate that students perceived the scaffolded learning approach to be helpful in pointing out the skills and knowledge needed by financial advisors. These results were associated with age, gender, first language, cultural background, and work experience. Reinig, Horowitz, and Whittenburg (2014) examined the effect of repeated team assignments (quizzes) on student attitudes toward their team, learning methods, and perceived development of professional skills. A sequence of 10 team quizzes was given throughout the semester to seven teams of five graduate tax students (n = 328, 93.7% response rate) at a large public university in the US. Students completed a survey regarding their experiences following each team quiz. Results of Tobit regression suggest that satisfaction on all dimensions in later rounds was dependent on initial round satisfaction, indicating an anchoring effect. Satisfaction was positively associated with self-perceptions and the perception of others. Reported satisfaction levels with the team increased when students made more accurate switches (from incorrect to correct answers), but was inversely associated with disagreement within the group. Scully and Kerr (2014) surveyed students about their study times and perceptions of workload in undergraduate and graduate accounting courses at a large Australian public university (n = 2297, 30% response rate). Student workload and assessment in Biggs’s (1989) Presage, Process and Product (3P) model were used as variables in the research. The results suggested a mismatch between hours students spent studying and their reported perception of meaningful learning. It was also found that student perceptions of workload could be improved by clear communication of teacher expectations and targeted course review. The findings suggested that the curricula of accounting units may be improved by managing student perceptions and setting expectations of course workload. Stanley (2013) interviewed 28 Queensland University of Technology students and 15 graduates of a Workplace Learning Experience Program in Accountancy to examine the role of significant workbased learning through practice. A short, for credit, unpaid, 100-hour work placement program was provided as a form of pre-graduation learning in professional accounting. A qualitative summary of the interview data reveals that (1) learning at a workplace differs from learning at a university, (2) the alternative learning approach is valuable in augmenting traditional education delivery, and (3) workplace experience is beneficial in early career development.

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Table 16 Overview of articles about faculty (Section 6). Reference 6.1. Research Baldwin and Trinkle (2013) Bernardi and Zamojcin (2013) Bernardi and Zamojcin (2014) Fogarty and Jonas (2013) Delande et al. (2014) Dunbar and Weber (2014) Holderness et al. (2014) Zamojcin and Bernardi (2013) Descriptive articles (2) 6.2. Teaching Choo and Tan (2013) Fogarty et al. (2013) Hall et al. (2014) Descriptive articles (6) 6.3. Other faculty issues Almer et al. (2013) Fogarty and Black (2014) Mintz et al. (2013) Pop-Vasileva et al. (2014) Descriptive articles (2)

Topic Ph.D. program rankings based on placements at top research schools Descriptive data on US doctoral graduates in accounting education research Ph.D. program rankings based on education research Faculty characteristics publishing in top three accounting journal publications Faculty rankings of non-US faculty based on education research Most frequently cited articles in top nine accounting journals Institutional and author rankings based upon accounting education research Faculty rankings based on accounting education research publications Program prestige and publication review Effect of online audio clips on teaching evaluations Teaching evaluation comparisons of traditional and online courses Original evaluation metric of perception of course importance Faculty experiences with teaching Model of faculty salaries Data on US faculty who hold practitioner credentials Faculty assessment of ethical scenarios Factors associated with accounting faculty job satisfaction International enrollment and academic misconduct

Note: Citations to empirical articles are followed by a tabulation of descriptive articles.

6. Faculty Section 6 summarizes articles related to faculty and consists of three subsections: (1) research, (2) teaching, and (3) other faculty issues. A total of 25 articles (15 empirical, 10 descriptive) addressed these faculty topics. An overview of the 15 empirical articles by topic and subsection is presented in Table 16. While the proportion of empirical articles increased when compared with the prior review (60% in the current review, 50% for the prior one), attention to faculty issues as a research area declined overall, with no articles published on promotion and tenure, textbook-adoption practices, or the job market in general. Five of the eight empirical articles on research addressed faculty or Ph.D. program rankings based on publications in accounting education journals, which is a new perspective from prior reviews. 6.1. Research Fogarty and Jonas (2013) examined 1818 publications in the top-three accounting journals (The Accounting Review, Journal of Accounting Research, and Journal of Accounting and Economics or TAR, JAR, and JAE, respectively) over 20 years (1989–2008) to assess whether author characteristics are differentially associated with publication in the top-three journals. The motivation for the analysis is that accounting faculty at many schools are increasingly being judged by publications in the top-three accounting journals. A large number of comparisons are related to institutional prestige, publication counts, US vs. non-US status, and recent graduates (last six years) vs. others. The primary differences reported are that significant publication in TAR vs. JAR and TAR vs. JAE differ with respect to employing school prestige, with TAR publishing more papers from less-prestigious schools, and significant differences in TAR and JAE and JAR and JAE in publications by recent graduates. Some differences within and across journals are reported for longitudinal analysis of 1989–1998 versus 1999–2008.

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Dunbar and Weber (2014) used citation analysis to identify the most frequently cited articles published during 1996–2011 in nine major accounting journals: (1) Accounting, Organizations and Society, (2) Auditing: A Journal of Practice & Theory, (3) Contemporary Accounting Research, (4) Journal of Accounting and Economics, (5) Journal of Accounting Research, (6) Journal of the American Taxation Association, (7) Journal of Management Accounting Research, (8) Review of Accounting Studies, and (9) The Accounting Review. Citation counts and rates (counts divided by years available) are provided for the following: (1) topical area (audit, financial, managerial, tax, other), and (2) research method (archival, experimental, theoretical, and other). The article contains a wealth of descriptive information. For example, the most-cited works in four topic areas are as follows: (1) Sloan (1996) in financial, (2) DeAngelo (1981) in audit, (3) Feltham and Xie (1994) in managerial, and (4) Scholes and Wolfson (1992) in taxation. Baldwin and Trinkle (2013) ranked US accounting doctoral programs based on placements for the period 1987–2006. Data from 83 doctoral programs and 2403 graduates were used, with 980 (40.8%) placements at doctoral-granting institutions. Placement rankings are based upon the research rankings of the employing institutions. The top-three ranked doctoral programs are (1) Stanford University, (2) Cornell University, and (3) University of Chicago. Holderness, Myers, Summers, and Wood (2014) reviewed accounting education research published in Issues in Accounting Education (n = 760), Journal of Accounting Education (n = 487), and 10 other top accounting journals not solely devoted to accounting education topics (n = 82) for 1990–2012. Research productivity rankings are provided by institution and by author overall, the recent six years, and recent twelve years. The top-three institutions ranked in overall accounting education research productivity are (1) Brigham Young University, (2) University of Saskatchewan, and (3) Bentley University. The top-three ranked accounting education researchers overall are (1) David Stout, (2) Fred Phillips, and (3) Faye Borthick. Bernardi and Zamojcin (2013) chronicled articles published by US accounting doctoral graduates in 14 accounting education journals during 1996–2012. The total number of accounting education articles increased steadily during the sample period along with the frequency of co-authorship. Articles are summarized by journal and by year of coauthor graduation. As one example, the 1983 doctoral graduates published 28.2 coauthor-adjusted articles in Journal of Accounting Education during the period studied. Zamojcin and Bernardi (2013) ranked accounting educators who published in 13 accounting education journals during 1996–2011, including journals no longer publishing accounting education research. The list of journals is more comprehensive than those provided in the Brigham Young University database,19 which includes only Issues in Accounting Education and the Journal of Accounting Education or in other journal-ranking articles (e.g., Urbancic, 2009). Accounting educators are ranked in terms of research productivity for the overall period and various sub-periods. For example, David Stout is ranked as the most published accounting education author for the periods 1996–2011, 1996–1991, 1992–2001, in his cohort of 1982 graduates, and ranked fifth in the 2002–2011 period. Delande, Bernardi, and Zamojcin (2014) tabulated and ranked the top-10 and top-50 accountingeducation authors for the periods 1993–2012 and 2003–2012 from Australia, New Zealand, the Republic of Ireland, and the UK. The purpose of the study was to provide a ranking of authors outside of the US and Canada based on publications in eight accounting education journals: (1) Accounting Education: An International Journal, (2) Advances in Accounting Education, (3) Global Perspectives on Accounting Education, (4) IMA Educational Case Journal, (5) Issues in Accounting Education, (6) Journal of Accounting Education, (7) The Accounting Educators’ Journal, and (8) The Journal of Accounting Case Research. Based on the full-credit rankings in the 10-year analysis period, the highest-ranked authors in each of the four countries were Beverly Jackling (Australia), Catriona Paisey (UK), Joan Ballantine and Patricia Larres (Republic of Ireland), and Ralph Adler (New Zealand). In the 20-year analysis period the highest-ranked authors from each of the four countries were Beverly Jackling (Australia), Patricia Larres (Republic of Ireland), Angus Duff (UK), and Ralph Adler (New Zealand).

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Bernardi and Zamojcin (2014) tabulated rankings of US doctoral programs based on doctoral alumni publications in 13 accounting education journals for a 20-year period (1993–2012) and a 10-year period (2003–2012). A discussion about the growth in accounting education research publications over the period under review also is presented. Results of a differences-in-means (t-test) test based on publicversus-private institutions show the following results: (1) higher mean number of publications for private institutions in the 20-year period; and (2) no difference between institution type in the 10year period. Institutions with separate AACSB accounting accreditation show higher mean publication rates in accounting education journals. Fogarty and Hogan (2013) created a list of the top-50 non-doctoral US accounting programs based upon the prestige of the Ph.D. programs from which the faculty were drawn and compared the stability of the rankings over time (10- and 20-year periods). The top-three ranked programs in 2006 were Yeshiva University, Santa Clara University, and the University of Illinois at Chicago. The authors conclude that the recruiting advantage of top non-doctoral programs is sustained over time, with more changes in the lower quartile of schools. Also, program rankings were not systematically associated with geography (adjacency to the closest prestigious Ph.D. program). Finally, rankings did not change significantly if only recent hires were included. Jackling, Natoli, Nuryanah, and Ekanayake (2013) reviewed 20 years of publications (1992–2011) in Accounting Education: An International Journal (AE). Extensive descriptive information is presented, including thematic analysis of articles published during the period 2002–2011: (1) accounting curricula (32.7%), (2) course delivery and teaching methods (23.6%), (3) student characteristics (21.8%), (4) faculty issues (9.7%), (5) student recruitment and job selection (6.7%), and (6) professional issues (5.5%). Information about research methods employed in published studies is also provided. 6.2. Teaching Hall, Pierce, Tunnell, and Walther (2014) constructed a measure of student perceptions of course importance (PCI), and then assessed the association of PCI with student evaluations of teaching (SET) ratings regarding satisfaction with instructor performance, course quality, and grading procedures. Students (n = 947) in two introductory accounting courses (financial accounting n = 534, managerial accounting n = 413) at three US universities participated during one semester. Students completed both the institution’s normal SET instrument and an experimental SET questionnaire, from which three satisfaction measures were drawn. In addition, the authors constructed a course PCI (high, medium, low), which was used as an independent variable. For both accounting courses, all three satisfaction measures (instructor performance, course quality, and grading procedures) were significantly associated with PCI and expected course grade. Further, the satisfaction measures for students with high PCI scores differed significantly from students with medium or low PCI scores. Fogarty, Jonas, and Parker (2013) report the results of comparisons of SETs from traditional classroom paper-based and online courses at one US university. Data for all accounting classes from fall 2009 through fall 2012 were used (n = 181 sections, 28 instructors). Students were asked to complete an official web-based evaluation used by the business school and the accounting department’s paper-based evaluation in different processes. Ratings for two major questions were significantly higher on paper-based SETs: (1) what is your overall evaluation of the course? and (2) what is your overall evaluation of the instructor? The results held across type of course (introductory undergraduate, advanced undergraduate, graduate). Choo and Tan (2013) created 24 pre-recorded audio clips and posted them online to help students better understand their class presentations. They also used an online forum to respond to student questions about the audio clips. The effects of the audio clips on seven SET questions were assessed using regression (n = 70), with SET scores as the dependent variables. The independent variable was the number of audio clips played by the student. Several covariates were used (test scores, GPA, gender, age, class attendance, day/night class, full/part-time, transfer/nontransfer, English as the primary spoken language (ESL) vs. non-ESL, and matriculated/non-matriculated). The audio clips variable was statistically significant for four of the seven SETs, including overall evaluation of the instructor. The following control variables were significant for one of the seven questions: test scores, age, class attendance, and matriculated/non-matriculated. The authors conclude that the use of audio clips is significantly associated with SET results.

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Hughes and Pate (2013) propose using a balanced scorecard (BSC) instead of SETs to measure teaching effectiveness. The four classic BSC perspectives (financial, customer, internal business process, and learning and growth) are replaced in a Teaching BSC with institutional perspective, student perspective, department/administrative perspective, and learning and growth perspective. The authors describe how one US institution implemented a BSC that required nine months of planning and evaluation and conclude with a list of the advantages of using a Teaching BSC as opposed to SETs. An appendix presents the Teaching BSC along with a discussion of how the questions were developed. Wygal, Watty, and Stout (2014) summarize characteristics associated with teaching effectiveness. Building on prior US literature, the authors surveyed accounting faculty (teaching exemplars) in Australia who had received teaching awards. The sample included 22 faculty (65% response rate) from 14 universities and five Australian states regarding factors that helped them to be effective teachers. Content analysis revealed five categories related to effective teaching: (1) student focus, (2) commitment to teaching, (3) preparation, planning, and organization, (4) importance of the practice environment, and (5) instructor skills and abilities. Factors germane to the Australian context are discussed. Hains-Wesson and Curran (2014) describe a strategy called Stories in Teaching to increase participation and benefits from teaching workshops. The strategy involves the capture of real teaching experiences in video vignettes limited to six minutes in length to inform colleagues of strategies and to create discussion. Deakin University in Australia posts examples of Stories in Teaching on its website to inform prospective students about teaching styles.20 Abayadeera (2013) describes her experiences as a non-Australian teaching at Australian universities. Educated in Sri Lanka, Abayadeera finished her education and taught in English. When she began teaching in Australia, she found that some students complained about her accent. Her solution was to study elocution to learn to better communicate with Australian students. Abayadeera focused on customizing her classroom delivery to adapt to the Australian environment. Bloom (2013) describes the experience of substituting for a colleague in an unfamiliar accounting course, including preparation for and reflection on the experience. Aquino and Vermette (2013) describe a mentoring relationship between a new accounting faculty member from industry and an experienced faculty member with the goal of improving the new faculty member’s instruction. Details of the mentoring relationship are discussed, and parameters for implementation are provided. Improvements in teaching evaluations between the two approaches are also presented.

6.3. Other faculty issues Fogarty and Black (2014) used information from Hasselback’s Accounting Faculty Directories (1980–2011) to determine the extent to which accounting faculty hold practitioner credentials (CPA, CMA, CIA). A profile of the professional credentials of all accounting faculty was created for 1980, 1985, 1990, 1995, 2000, 2005, and 2011–12, and descriptive data are presented. The percentage of faculty with practitioner credentials rose from 57.4% (1980) to 72.0% (1995–1996), and then declined to 60.5% (2011–2012). Non-doctoral faculty had higher percentages of practitioner credentials than doctoral faculty (no statistical test), and the percentages differed across specialty areas (e.g., tax has the highest percentages), doctoral versus non-doctoral school (no statistical test), and by rank for tenure-track faculty, with assistant professors seemingly having much lower percentages (no statistical test). Almer, Bertolini, and Higgs (2013) developed a model of US accounting faculty salaries using data for 1225 faculty members obtained from Hasselback’s Accounting Faculty Directory (2010) at 100 publicly funded US institutions. The model predicting base salary includes the following variables: (1) type of accounting program (37 top doctoral programs, 27 other doctoral programs, and 49 non-doctoral programs); (2) research productivity rating (April 2011 individual faculty BYU All Methods 20 score based upon publications in 11 journals); (3) research methodology (e.g., financial archival) and

20

http://www.deakin.edu.au/buslaw/information-business-analytics

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research area; (4) gender; and (5) other control variables.21 Salary data gathered from public sources for 2008–2009 were used. Significant variables in three regressions are research rating, associate and assistant rank, and chair of department. Faculty longevity is significant in top doctoral and other doctoral regressions. Named school and cost of living are significant in top doctoral and non-doctoral regressions. Ph.D. vs. DBA is significant only for top doctoral programs. The financial research area is significant for other doctoral, gender, and CPA status categories. Pop-Vasileva, Baird, and Blair (2014) surveyed academic accounting faculty at five ranks (n = 142, 40.6% response rate) from 37 Australian universities about job satisfaction (nine questions), job stress (16 questions), institutional factors (six questions), perceived organizational support (six questions), management style (three questions), and effectiveness of performance management system (12 questions). The data were analyzed with ANOVA and provide information, in aggregate and across five different faculty ranks, about individual factors associated with job satisfaction, job stress, and propensity to remain in institution and in academia for Australian faculty. Mintz, Dang, and Savage (2013) created seven scenarios related to key ethical issues that accounting faculty and administrators may encounter. Using Hasselback’s Accounting Faculty Directories (2010, 2011), the authors surveyed US accounting faculty (n = 460, 7.6% response rate) about the likelihood (1 = likely, 3 = unsure, 5 = unlikely) of taking a particular action (e.g., taking funding from a Big-4 CPA firm for a faculty fellowship, if the firm can select the recipient). The dependent variable was overall ethical response and was calculated as the mean response to the five scenarios. Independent variables included rank (full professor, other), years of experience, department chair, holder of endowed chair, recipient of faculty fellowship, holder of other special designation, and gender. T-tests are computed for overall ethics score and each independent variable. Regression results are presented for the overall score and for each of the five scenario scores. Significant variables are overall ethical response and individual ethical response in two specific scenarios, years of experience in one individual scenario, and department chair in one individual scenario. The authors conclude that more experienced faculty (full professors, those with more years of experience, department chair) are less likely to engage in relationships with external parties that raise ethical concerns. Ekanayake and Jackling (2014) address the issue of international student enrollment in Australia and Australian migration policy. Australia experienced huge growth in international students during 1985–2005. Also, in the 1980s (and modified in 1999 and 2010), Australia changed its immigration process to provide points for skill, age, and linguistic ability (point systems described in the article). Two examples (case studies) are provided to illustrate the point system, and the authors discuss how the policies over time have affected Australian accounting education. Luke (2014) describes her experience serving on a faculty Academic Misconduct Committee at an Australian University. She reflects upon how the student explanations to the committee caused her to consider more dimensions about the nature of misconduct.

7. Summary and suggestions for future scholarship 7.1. Summary During the two-year period covered by this review (2013–2014), authors from institutions around the world contributed 256 published articles to the six journals included in this review. The average annual number of accounting education articles is 128, which is consistent with 132 for the prior review (2010–2012); the average for the same set of journals for 2006–2009 was 97. Thus the overall increase in the accounting education literature observed in the prior review persists. The three journals with the most publications (% of total output) in the current period are (1) Accounting Education: An International Journal (32%, up from 31% in the prior review), (2) Issues in Accounting Education (32%, down from 37% in the prior review), and (3) Journal of Accounting Education (19%, up from 14% in the

21 Faculty rank, faculty longevity at institution, whether a department chair, CPA status, Ph.D. vs. DBA, named business school, and cost of living.

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prior review). Considered together, the other three journals maintained output consistent with the 2010–2012 and 2006–2009 reviews. Analysis of the empirical and descriptive article subject areas reveals some trends. The subject area with the most increase in attention is educational technology, which represents 12% of the articles summarized compared to 8% for the 2010–2012 and 6% for 2006–2009, respectively. Articles associated with students also increased (18% in the current review, after a dip to 15% in the prior review from 18% in the 2006–2009 review). The positive shifts in educational technology and students are offset by a decline in faculty topics (15% in the current review, trending down from 20% in 2006–2009 to 18% in 2010–2012). Curriculum and instruction historically is the largest area with the current review (55%) yielding slightly less than the 57% over the recent decade. Appendix A tabulates the 27 articles (11%) identified as instructional resources, which provide specific ways to facilitate learning but do not meet the definition of a case (i.e., a real or hypothetical situation that students read and respond to). We tabulate the instructional resources according to the best fit to content area or areas. As noted in Section 1, we previously included instruction resources as descriptive articles. This more precise classification scheme is intended to facilitate access to these materials. As discussed in the preface to Appendix B, the 66 published cases amount to 26% of the total number of published articles in the six journals reviewed for the two-year period, which is the same as the prior review covering three years. For the first time in this series of reviews, we present a matrix of the applicability of each case to different content areas. Cases tend to integrate topics, and the tabulation is intended to assist in the instructor’s evaluation. Meyer and Meyer (2014) describe an online searchable database by topical area for published accounting cases, which currently includes those published Issues in Accounting Education, the IMA Educational Case Journal, and the Journal of Accounting Education. This resource is an innovative contribution to the academy and consistent with our call in the prior review of accounting education research to facilitate access to the published cases. The remainder of Section 7 is organized as follows. Section 7.2 offers suggestions for future scholarship organized around the major sections of this article. Section 7.3 addresses the research rigor of the empirical articles included in this accounting education literature review. We identify research exemplars and offer suggestions regarding rigor.

7.2. Suggestions for future scholarship Our suggestions for future scholarship are organized around the main sections of this accounting education literature review. We consolidate the trends in published articles, instructional resources, and cases with the status of the profession to formulate ideas.

7.2.1. Curriculum and instruction Articles about curriculum and instruction, including assessment practices, are summarized in Section 2. We reviewed 18 empirical and 26 descriptive articles on this topic. The Pathways Commission (2012) recommends that it is time to consider creating a curriculum suitable for the future. Research regarding efforts to update curricula in response to this professional initiative is needed so that best practices and lessons learned may be shared. Two specific initiatives appear in the current review that deserve attention in the future: (1) integrated learning, and (2) competency-based framework. Integrated learning requires a redesign that cross-pollinates topics (e.g., finance and accounting) or technical knowledge with skills (e.g., communication intensive auditing course). Integration requires that faculty cooperate and ignore the traditionally bright disciplinary lines in favor of providing a richer context for learning. The impact on student learning and satisfaction should be understood, along with issues related to faculty performance evaluations when responsibility is shared. The latter can be a significant barrier to adopting more integration because institutional constraints require that faculty be evaluated and rewarded based on individual performance; thus assessing performance across integrated classes, whether co-taught or not, presents a hurdle to this innovation. Lawson et al. (2014) describe recommendations for a competency-based framework for accounting education based on the work of a task force formed by the IMA and Management Accounting Section

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of the AAA.22 The task force suggests that accounting education should have a longer-term focus applicable to any work setting (i.e., not just public accounting), with an emphasis on identifying and integrating the essential competencies to success and organizational value. Thus integrated learning is consistent with the development of a long-horizon teaching model. Faculty engaged in these efforts should empirically validate their efforts and share their experiences. An important curricular issue that has not yet appeared in the literature is the pressure from state legislative bodies to create course and curriculum articulation matrices. There is a movement in the US to mandate transfers of credit between state-funded institutions where admission standards differ. Research about the impact on student learning and professional outcomes is essential. For example, a university in the state system may need to remediate transfer students where the prerequisite courses are materially different. One of the Pathways Commission23 recommendations is to develop an advanced placement (AP) course in accounting for high school students. The AICPA is working with the College Board to accomplish this goal. This possibility opens many avenues for research about how to handle the AP course credit (e.g., substitute equally for the college course or used as an accounting elective). Consideration of the alternatives and the impact on the accounting curriculum is essential. We repeat our observation from prior reviews that insufficient research is conducted on the accreditation process or the best practices of documenting assurance of learning, especially in the presence of new AACSB standards. A critical analysis of the accreditation process is essential if the objective of continuous improvement is to be achieved; alternatively, it would be enlightening to understand if accredited online programs are transferable to the traditional accredited in-class degrees. In other words, is all accreditation equal? Studies of the impact of accreditation on student learning during the degree and as preparation for a career would inform accrediting bodies, administrators, and faculty. In spite of the international focus of all six accounting education journals reviewed, the current emphasis is exclusively on AACSB accreditation. However, other accrediting bodies exist, notably AMBA and EQUIS,24 which when added to AACSB yield the elite “triple accreditation” or “triple crown institution” designation. A reconciliation of the range of accreditation choices to student learning should be studied and reported upon. Ultimately, if every institution holds a type of accreditation, then on what quality dimensions do they differ? This issue begs for empirical inquiry. 7.2.2. Instruction by content area Section 3 summarizes 12 empirical and 33 descriptive articles on instruction by content area (Table 13). The most attention was given to integrated reporting and IFRS as a result of themed issues (Table 3). We are surprised that only one article was published on auditing instruction and none specifically on forensic accounting. Auditing is a significant career path for accounting majors, and designing and studying the best way to facilitate learning and career growth is essential. Another avenue of future study is to consider a technique tested or described in one area and determine if it is applicable to another. For example, Johnson and Sargent (2014) study factors affecting homework assignments in a managerial context, but the lessons described may be appropriate for other areas. 7.2.3. Educational technology Section 4 summarizes 12 empirical and 7 descriptive articles on educational technology, which refers to the instructor’s use of technology in course delivery. We summarized articles in online course management systems, course delivery platforms, and technology-based assessment. The latter topic is a newer one, with faculty reporting the use of ways to more efficiently grade essays with a computerbased rubric and randomizing questions with Excel. Accounting students have become technologically

22 Competency-based education is a process that assigns credit based upon mastery of designated competencies rather than completion of a course. A brief overview of competency-based education is available at https://www.insidehighered.com/ blogs/higher-ed-beta/competency-based-education-20#.VOsoDzO7jVE.mailto 23 http://commons.aaahq.org/groups/2d690969a3/summary 24 AMBA (the Association of MBAs based in London) accredits MBA and DBA programs; EQUIS (European Quality Improvement System) assesses institutions as a whole and covers undergraduate through doctoral programs.

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savvy, and faculty should be encouraged to continue to extend the traditional boundaries. Mobile technology has not been explored. When online learning was originally conceived, it was a student sitting at a fixed computer terminal. Now the technology is associated with the student and professor without physical boundaries. Research is needed to construct models of education that rely on updated modes of delivery, especially in the context of curricular innovation. When the physical distance between the professor and the student increases (e.g., in some venues the individuals never meet), so does the opportunity for academic dishonesty. Effective processes to ensure authenticity of the student’s work should be described and studied. As technology evolves, accounting educators will probably spend less time creating content and more time identifying packaged and platforms to use. The opportunities for rigorous research regarding how alternative media facilitate learning are wide-ranging. 7.2.4. Students Section 5 includes summaries of 25 empirical and 5 descriptive articles on the topic of students, including issues related to major and career choice, skills and characteristics, and perspectives about and approaches to learning and assessment. Students remain an important area of research. Relatively new to the literature are studies of Millennial traits along with considerations that impact their understanding and learning. Students who capture and report information in abbreviated form in social media may not learn effectively by reading long chapters or listening to lectures. Research about what mix of delivery best provides a learning experience is essential. Researchers are now reporting studies of how students perceive learning assessment. An avenue for the future is to implement a study that incorporates the faculty and student perceptions of an assessment strategy. A global shortage of accounting graduates exists (ManpowerGroup 2014, p. 5). Faculty and administrators should research ways to attract talented individuals to the profession by identifying and removing barriers or adding incentives. Two empirical studies address this topic in the current review period. Much work is needed to create an educational experience appealing to talented students with the skill set appropriate to success in the profession. 7.2.5. Faculty We summarized 15 empirical and 10 descriptive articles about faculty research, teaching, and jobrelated matters. Faculty continue to be interested in how research and teaching are evaluated. Articles that rank faculty, journals, and doctoral programs are common and interesting. One avenue of research that we recommend is to explore the growing impact of predatory open access publishers and standalone journals.25 According to Beall (2015), the number of predatory publishers has grown dramatically from only 18 in 2011 to 693 in 2015. The number of predatory standalone journals grew from 126 to 507 between 2013 and 2015. While not all of these journals are dedicated to accounting, the growing list of accounting, education, and business journals has the potential to produce challenges in measuring research productivity for merit, promotion, and tenure purposes. Beall (2015) also reports misleading metrics on journal quality and hijacked journals that mimic an authentic journal. Departments and colleges may consider augmenting their publications (or journal lists) which are used for promotion and tenure and rewards (e.g., salary) with a prohibition on predatory journals and presses. Researchers should consider the impact that the predatory influence has on the job market and scrutiny required during performance evaluation and promotion decisions. 7.2.6. Other educational issues Four of the journals published themed issues during 2013–2014 (Table 3), with the primary emphasis on curriculum, learning, and instruction by content area. This emphasis likely drives the larger proportion of articles in those areas. We suggest that journal editors consider themed issues on educational technology because there is an apparent uptick in scholarly interest in that topic. Faculty topics of faculty rankings and evaluation of teaching may be of particular interest as well. No doubt it is time

25 Predatory journals are open-access online publishers that tend to (1) accept articles quickly with author fees paid to the publisher upon acceptance, and (2) engage in aggressive campaigns for faculty to submit papers. Many criteria exist to identify a predatory publisher and are available at https://scholarlyoa.files.wordpress.com/2015/01/criteria-2015.pdf.

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to consider and empirically test alternative ways to measure teaching effectiveness because the delivery platforms (e.g., online, hybrid, traditional) are evolving faster than the SET score metrics, which have always been controversial even in a traditional environment. Journal editors should continue to encourage essays from exemplars; scholars who share experiences and ideas for the future. In the current review, Wilson’s (2013) reflections on governmental accounting education are a valuable history lesson to new faculty. Wygal et al. (2014) present teaching effectiveness lessons learned from exemplars in Australia. This avenue of scholarship should continue to be fully explored along the lines of research, teaching, and service to the academy. The interaction of curriculum, technology, faculty incentives, and student motivation is complex and has not been studied in a holistic way. Accounting education research has tended to focus on a single class, institution, or geographic area. The globalization of the accounting profession demands that we consider and reflect upon the developing new paradigm.

7.3. Research rigor Concerns over research rigor identified in the 2010–2012 review remain. Specifically, as we identified in Section 1 with our discussion of Table 9, only 13 (16%) of the empirical articles are based on data collected through either quasi-experimental or experimental approaches. This represents a decline relative to the prior review in which rigorous approaches comprised 20% of the empirical articles. A rather profound omission from the accounting education literature is the rare use of experimental methods in which a pre- and post-test design is implemented. Under the notion that any educational experience is actually a treatment to which the student is subjected, it seems peculiar that so few direct tests exist regarding the success of a treatment on students’ skills and knowledge. The decline in the use of rigorous data collection methods suggests that the precision with which phenomenon of interest is measured and isolated may have weakened. We note exceptions exist to our overall observation, and identify Phillips and Nagy (2014) as an exemplary experimental approach to testing an educational treatment. In viewing the classroom as a laboratory, the extensive controls, randomization, and manipulations necessary for a strict experimental approach may be untenable. In such cases, we recommend that researchers consider the rigor available through a proper implementation of a quasi-experiment. While not as pure as an experimental approach, the quasi-experimental design offers many of the same benefits in terms of research rigor. We offer Becker (2013) as an example of a well-designed quasiexperimental approach. The frequency of survey methods (56%) remains high and is comparable to that reported in the previous review (55%) indicating a continued disproportionate reliance on this approach. The continued dependence on survey data may be reflective of limited theoretical grounding. Research in related disciplines, such as psychology and education, typically derive a proposition from a theoretical underpinning. The analytic approach is then designed to appropriately test the theory. Most accounting education research lacks theoretical foundation and tends to be exploratory in nature. The point is not that data collection through survey is inferior to other methods. Rather, the issue is the care taken by researchers to control for confounding factors that have not been controlled for through experimentation. We suggest Hall et al. (2014) as exemplary empirical analysis based on survey data where proper controls are tested. The proportionally small volume of empirical inquiry observed in accounting education is inconsistent with a mature discipline. We expect to see a migration from data collection (survey) toward data isolation (experimentation), and a move away from univariate summarization toward multivariate tests of statistical inference. In a review of five major accounting education journals,26 Marriott et al. (2014) found that of the main articles published between 2005 and 2009, 18% were based on

26 The five US-based journals are Advances in Accounting Education, Global Perspectives on Accounting Education, Issues in Accounting Education, Journal of Accounting Education, and The Accounting Educators’ Journal. The UK-based journal is Accounting Education: An International Journal.

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experimental data and 40% were survey data. That result does not hold for the empirical articles reviewed in the six accounting education journals for the 2013–2014 period. We note substantial improvement in the rigor of analytical approaches. In reference to Table 10, we report that 48 (59%) of the empirical studies employed the rigorous analysis approaches of regression, analysis of variance, or path analysis. This result is an improvement relative to the 2010– 2012 review, which reported that the three methods were employed in 37% of the empirical studies. Most notably, regression is used in 39% of the empirical articles, an increase over 17% in the previous review. We identify both Becker (2013) and Brink (2013) as exemplary studies where quasiexperimental design and regression analysis are used. ANOVA is used in 14% of the empirical articles, consistent with the previous review. An example of ANOVA in testing of a hypothesis is found in Johnson and Sargent (2014). The observed improvement in analytical rigor, however, is only valuable where the data under analysis adequately and exclusively measures the phenomenon under study. Sampling techniques and analytical approaches jointly affect the ability to legitimately claim findings regarding the phenomenon of interest. Where the subject pool is restricted to a specific frame, no amount of econometric modeling will induce generalizability. Conversely, analysis without sufficient rigor may fail to isolate the construct of interest even when performed on the most generalizable sample. That is, the method of data acquisition and analytic technique matter in terms of the amount of incremental knowledge gained from a study. If accounting education research is important, and it is, it must be conducted in a way that adds to the science of teaching scholarship. It is incumbent upon researchers, editors, and editorial boards to emphasize research design and analytical rigor along the lines of the material presented in Tables 9 and 10. In the Teaching, Learning, and Curriculum Panel on Literature Reviews at the 2014 AAA Annual Meeting in Atlanta, two coauthors from this review team served as panelists to discuss the usefulness of accounting education literature reviews and trends in accounting education research. One of the primary discussion topics was the use of accounting education literature reviews as a condensed resource for identifying relevant prior work to ensure that a submitted paper is complete and in guiding extensions of research. The panelists also discussed the rigor of research methods currently applied in the discipline. One concluding comment to that discussion was that the importance of research rigor lies not in making research more difficult to undertake, but in (1) establishing a tenable claim that the phenomenon of interest has been assessed, and (2) that the results have some element of generalizability to broader contexts. Acknowledgements We are grateful to the Editor-in-Chief (David E. Stout) and Emeritus Professor Richard M. S. Wilson for valuable assistance and guidance.

Appendix A Instructional resources organized by content area During the years 2013–2014, the six journals covered by this literature review published 27 instructional resources, constituting 10.5% of the articles published. These articles provide guidance on how to implement teaching strategies (e.g., active learning, group projects) or creative ways to teach technical concepts or core competencies. We identify the 27 instructional resources articles27 in alphabetical order by author, with an indication of the applicability of the resource by content area as enumerated below: AIS (7) Auditing and forensic accounting (11) Corporate governance and regulation (3) Ethics and professional responsibility (4) Financial accounting other than IFRS (13) Government and nonprofit accounting (5) IFRS (3) Managerial accounting (8) Taxation (3) Reference (alphabetically by author)

1.

2.

Anderson, B., Maletta, M. J., & Moreno, K. (2013). A comprehensive set of introductory financial accounting review exercises: An effect to cause approach. Advances in Accounting Education, 14, 17–44. Archambeault, D. S. (2013). Divergent and evolving auditing standards: Teaching guide and exercises. Advances in Accounting Education, 14, 73–99.

Accounting information systems (AIS)

Auditing and forensic accounting

Corporate governance and regulation

Ethics and professional responsibility

Financial accounting other than IFRS

Government and nonprofit accounting

IFRS

Managerial accounting

Taxation

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• • • • • • • • •

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The sum of the allocation exceeds the number of articles because some have applicability to more than one content area.

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Reference (alphabetically by author)

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4.

6.

7.

8.

9.

10.

11.

Accounting information systems (AIS)

Auditing and forensic accounting

Corporate governance and regulation

Ethics and professional responsibility

Financial accounting other than IFRS

Government and nonprofit accounting

IFRS

Managerial accounting

Taxation

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X

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5.

Boyle, E. J., & Lloyd, S. J. (2013). Writing audit programs for tests of controls: A practice-based pedagogical methodology. The Accounting Educators’ Journal, 23, 93–111. Buckless, F. A., Krawczyk, K., & Showalter, D. S. (2014). Using virtual worlds to simulate real-world audit procedures. Issues in Accounting Education, 29(3), 389–417. Chiang, B. (2014). Self-directed learning: Using individualized self-directed learning assignments in a managerial accounting course. Advances in Accounting Education, 15, 79–101. Dickins, D., Fallatah, Y., & Higgs, J. (2013). The importance of sample selection: An instructional resource using U.S. presidential elections. Journal of Accounting Education, 31(1), 68–83. Drnevich, D., & Stuebs, M. (2013). Cultural differences and judgment in financial reporting standards. Journal of Accounting Education, 31(4), 461–482. Eierle, B., Ojala, H., & Penttinen, E. (2014). XBRL to enhance external financial reporting: Should we implement or not? Case Company X. Journal of Accounting Education, 32(2), 160–170. Finley, W., & Waymire, T. R. (2013). Thinking practice: Iteration, peer review, and policy analysis in a governmental accounting class. Journal of Accounting Education, 31(3), 333–349. Gainor, M., Bline, D., & Zheng, X. (2014). Teaching internal control through active learning. Journal of Accounting Education, 32(2), 200–221. Geisler, G., (2013). Federal income tax laws that cause individuals’ marginal and statutory tax rates to differ. Journal of Accounting Education, 31(4), 430–460.

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X

X

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X

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Appendix A (continued)

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13.

15.

16.

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18.

19.

20.

Accounting information systems (AIS)

Auditing and forensic accounting

Glover, H., & Hwang, I. (2013). Using modern business practice to enhance the learning process in the introductory accounting course. Global Perspectives on Accounting Education, 10, 43–59. Huber, M. M., & Mafi, S. L. (2013). Education par excellence: Developing personal competencies and character through philanthropy-based education. Journal of Accounting Education, 31(3), 310–332. Huff, P. L. (2014). The Goal Project: A group assignment to encourage creative thinking, leadership abilities and communication skills. Accounting Education: An International Journal, 23(6), 582–594. Killian, L. (2013). The budgetary interview: Intentional learning for students in governmental and non-profit accounting. Journal of Accounting Education, 31(3), 350–362. Klamm, B. K., & Segovia, J. R. (2014). Creating financial statements using FRx within Microsoft Dynamics GP: Learning vs. teaching. Journal of Accounting Education, 32(2), 171–184. Matherly, M., & Burney, L. L. (2013). Active learning activities to revitalize managerial accounting principles. Issues in Accounting Education, 28(3), 653–680. Meder, A., Schwartz, S. T., Wu, M., & Young, R. A., (2014). Bank runs and the accounting for illiquid assets in financial institutions. Accounting Education: An International Journal, 23(3), 277–294. Messier, Jr., W. F. (2014). An approach to learning risk-based auditing. Journal of Accounting Education, 32(3), 276–287. Meyer, M. J., & Meyer, T. S. (2014). Accounting case search: A web-based search tool for finding published accounting cases. Journal of Accounting Education, 32(4), 16–23.

X

X

Corporate governance and regulation

Ethics and professional responsibility

Financial accounting other than IFRS

Government and nonprofit accounting

IFRS

X

X

Managerial accounting

Taxation

X

X

X

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14.

Reference (alphabetically by author)

X

X

X

X

X

X

X

X

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X

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Reference (alphabetically by author)

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22.

24.

25.

26.

27.

a

Accounting information systems (AIS)

Auditing and forensic accounting

Corporate governance and regulation

Ethics and professional responsibility

Financial accounting other than IFRS

Government and nonprofit accounting

IFRS

Managerial accounting

Taxation

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

7

11

3

4

13

5

The grand total exceeds the number of instructional resources because some are allocated to more than one instructional content area.

3

8

3

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23.

Nurnberg, H. (2014). Applying the new accounting for business combinations and intangible assets to partner admissions. Issues in Accounting Education, 29(4), 527–543 Riley, Jr., R. A., Cadotte, E. R., Bonney, L., & MacGuire, C. (2013). Using a business simulation to enhance accounting education. Issues in Accounting Education, 28(4), 801–822. Ryan, R. (2013). It’s all in the planning. Accounting Education: An International Journal, 22(1), 101–104. Singh, A., Mangalaraj, G., & Taneja, A. (2014). Addressing business needs: A creative module for teaching data macros in an accounting information systems course. Journal of Accounting Education, 32(1), 61–75. Slack, R., Loughran, J., & Abrahams, K. (2014). Corporate associate partnerships: Practitioners’ involvement in the delivery of an auditing course based on a case-study: A teaching resource. Accounting Education: An International Journal, 23(3), 262–276. Stout, D. E. (2014). A business communication module for an MBA managerial accounting course: A teaching note. Accounting Education: An International Journal, 23(2), 155–173. van der Laan Smith, J. A. (2013). Understanding foreign exchange risk: An instructional simulation exercise. Issues in Accounting Education, 28(1), 181– 195. Totala

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Appendix B Cases organized by content area During the years 2013–2014, the six journals covered by this literature review published 66 cases,28 constituting 26% of the articles published. A notable contribution to the case literature is Meyer and Meyer (2014), who developed a web-based search tool for accounting cases that simplifies the process of identifying specific topics.29 The searchable database currently includes cases published in Issues in Accounting Education, the IMA Educational Case Journal, and the Journal of Accounting Education. For the 2013–2014 period, most of the cases (95%) address auditing or financial accounting (including IFRS) topics. We identify the 66 cases30 in alphabetical order by author, with an indication of the applicability of the resource by content area enumerated below: AIS (7) Auditing and forensic accounting (24) Corporate governance and regulation (9) Ethics and professional responsibility (13) Financial accounting other than IFRS (29) Government and nonprofit accounting (3) IFRS (13) Managerial accounting (10) Taxation (4)

The majority of the cases appeared in Issues in Accounting Education (67%) and Journal of Accounting Education (21%), consistent with prior similar literature reviews. Reference (alphabetically by author)

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Ashraf, J., Ahmad, Z., & Chaudhry, I. (2013). Livestock valuation in a dairy business. Issues in Accounting Education, 28(4), 873–886. 2. Beaudoin, C. A., & Hughes, S. B. (2014). APT, Inc.: An application of impairment testing and fair value estimation using international financial reporting standards. Issues in Accounting Education, 29(1), 181–194.

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Bierstaker, J. L., Monahan, T. F., & Peters, M. F. (2013). Going concern designations and GAAP versus non-GAAP earnings metrics. Issues in Accounting Education, 28(1), 77–92. Blazovich, J. L., Huston, G. R., & Huston, J. M. (2014). Creating an executive compensation plan: A corporate tax planning case. Issues in Accounting Education, 29(4), 545–556. Bowen, R. M., Jollineau, J., & Lougee, B. A. (2014). WaMu’s option-ARM strategy. Issues in Accounting Education, 29(4), 557–575. Braun, K. W. (2013). Custom fabric ventures: An instructional resource in job costing for the introductory managerial accounting course. Journal of Accounting Education, 31(4), 400–429. Brown, V. L., Daugherty, B. E., & Persellin, J. S. (2014). Satyam fraud: A case study of India’s Enron. Issues in Accounting Education, 29(3), 419–442. Canace, T. G., & Wilkerson, Jr., J. E. (2014). A practice-based statement of cash flows learning experience: An initial public offering for Contempri Homes? Issues in Accounting Education, 29(1), 195–216. Chandar, N., & Sanchez, M. H. (2013). SOX exemption and the true cost of internal controls in small companies: The case of Koss. Global Perspectives on Accounting Education, 10, 91–102. Cheng, S. L. S. (2013). The PCCW going private saga: What is a fear deal? Issues in Accounting Education, 28(1), 93–114. Churyk, N. T., & Stenka, R. (2014). Accounting for complex investment transactions. Journal of Accounting Education, 32(4), 58–70. Clemenson, B., & Sellers, R. D. (2013). Hull House: An autopsy of notfor-profit financial accountability. Journal of Accounting Education, 31(3), 252–293. Coe, M., & Delaney, J. (2013). Trabeck prepares for IFRS: An IFRS case study. Journal of Accounting Education, 31(1), 53–67. Cullinan, C. P., & Rohland, C. W. (2014). Sentinel Management Group: A case study on attestation standards. Issues in Accounting Education, 29(1), 217–227. X Daigle, R. J., Hayes, D. C., & Morris, P. W. (2014). Dr. Phil and Montel help AIS students “get real” with the fraud triangle. Journal of Accounting Education, 32(2), 146–159.

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16. Daigle, R. J., Hayes, D. C., & Morris, P. W. (2014). Helping students understand occupational fraud by applying the ACFE Report to daytime television talk show confessions. Issues in Accounting Education, 29(2), 319–330. 17. Daigle, R. J., Louwers, T. J., & Morris, J. T. (2013). HealthSouth, Inc.: An instructional case examining auditors’ legal liability. Issues in Accounting Education, 28(4), 887–899. 18. Davis, L. R., & Matson, D. M. (2014). A river runs between them: An instructional case in professional services provided by a CPA firm. Journal of Accounting Education, 32(4), 49–57. 19. Dee, C. C., Durtschi, C., & Mindak, M. P. (2014). Grand Teton Candy Company: Connecting the dots in a fraud investigation. Issues in Accounting Education, 29(3), 443–458. 20. Detzen, D., Hoffmann, S., & Zülch, H. (2013). Bright Pharmaceuticals SE: Accounting for a business combination under IFRS 3. Accounting Education: An International Journal, 22(3), 282–294. 21. Dow, K. E., Watson, M. W., & Shea, V. J. (2013). Understanding the links between risks and audit steps: The case of procurement cards. Issues in Accounting Education, 28(4), 913–927. 22. Dutta, S. K., Caplan, D. H., & Marcinko, D. J. (2014). Blurred vision, perilous future: Management fraud at Olympus. Issues in Accounting Education, 29(3), 459–480. 23. Dutta, S. K., Caplan, D. H., & Marcinko, D. J. (2014). Growing pains at Groupon. Issues in Accounting Education, 29(1), 229–245. 24. Elder, R. J., Janvrin, D. J., & Caster, P. (2014). Peregrine – Twenty years of fraudulent cash balances. Issues in Accounting Education, 29(2), 337–348. 25. Everaert, P., & Swenson, D. W. (2014). Truck Redesign Case: Simulating the target costing process in a product design environment. Issues in Accounting Education, 29(1), 61–85. 26. Gissel, J. L. (2014). Fraud examination case: Crafty cash theft? Issues in Accounting Education, 29(2), 331–336. 27. Goedl, P. A. (2013). IFRS framework-based case study: Barrack Gold Corporation – Goodwill for gold. Journal of Accounting Education, 31(4), 383–399.

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28. Gore, R. A. (2013). Buyer and seller at odds: The economic consequences of holding appreciated assets in a C corporation. Issues in Accounting Education, 28(4), 929–944. 29. Green, W. J. (2013). Key considerations in the audit of inventory: A practice-oriented learning case utilizing “diamonds.” Issues in Accounting Education, 28(4), 945–973. 30. Gujarathi, M. R., & Yezegel, A. (2014). Spectacular Airlines, Inc.: Implications of the transition to IFRS in the context of cross-border acquisitions. Issues in Accounting Education, 29(1), 247–269. 31. Hall, S. C., Carstenson, L. G., & Stammerjohan, W. W. (2013). The case of the Exxon Valdez: Reporting contingent liabilities for potential damage awards. The Accounting Educators’ Journal, 23, 27–46. 32. Hanes, D. R., Porco, B. M., & Thibodeau, J. C. (2014). Simply Soups Inc.: A teaching case designed to integrate the electronic cash confirmation process into the auditing curriculum. Issues in Accounting Education, 29(2), 349–369. 33. Hermanson, H. M., & Gramling, A. A. (2013). Nature’s Sunshine Products: Anatomy of an FCPA failure. Issues in Accounting Education, 28(3), 599–615. 34. Holtzblatt, M., & Tschakert, N. (2014). Baker Hughes: Greasing the wheels in Kazakhstan (FCPA violations and implementation of a corporate ethics and anti-corruption compliance program). Journal of Accounting Education, 32(1), 36–60. 35. Hughes, P. A. (2013). Sunshine Daycare Center: Growing a business to profitability. Issues in Accounting Education, 28(2), 323–335. 36. Hughes, S. B., Beaudoin, C., & Boedeker, R. R. (2013). Good intentions at Good Grains, Inc. Issues in Accounting Education, 28(1), 115–129. 37. Huston, G. R., & Huston, J. M. (2013). Life’s two certainties: An estate and gift tax consulting case. Issues in Accounting Education, 28(3), 617–628. 38. Inger, K. K., Long, J. H., Loraas, T. M., & Stanley, J. D. (2013). The mysterious case of the loaded leprechaun. Issues in Accounting Education, 28(4), 975–982. X 39. Janvrin, D. J., Raschke, R. L., & Dilla, W. N. (2014). Making sense of complex data using interactive data visualization. Journal of Accounting Education, 32(4), 31–48.

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40. Jermakowicz, E. K., Reinstein, A., & Churyk, N. T. (2014). IFRS framework-based case study: DaimlerChrysler – Adopting IFRS accounting policies. Journal of Accounting Education, 32(3), 288–304. 41. Johnstone, N., Mackintosh, B., & Phillips, F. (2013). Second Round Electronics: A case for critical thinking. Issues in Accounting Education, 28(4), 983–1007. 42. Knapp, M. C., & Knapp, C. A. (2013). Of hurricanes and harness racing: The accounting fraud at DHB Industries, Inc. Issues in Accounting Education, 28(1), 131–152. 43. Kruis, A.-M., & Sneller, L. (2013). International divider walls. Journal of X Accounting Education, 31(1), 31–52. X 44. Krumwiede, K. R., & Walden, W. D. (2013). Dream Chocolate Company: Choosing a costing system. Issues in Accounting Education, 28(3), 637–652. 45. Lapointe-Antunes, P., & Moore, J. (2013). The implementation of IAS 16 and IAS 41 at Andrew Peller Limited. Accounting Education: An International Journal, 22(3), 268–281. X 46. Lehmann, C. M., & Heagy, C. D. (2014). Organizing information into useful management reports: Short cases to illustrate reporting principles and coding. Journal of Accounting Education, 32(2), 130– 145. 47. Long, J. H., Mertins, L., & Searcy, D. L. (2013). IRCS: Valuing ethics at the expense of inventory. Issues in Accounting Education, 28(1), 153– 172. 48. Mellon, M. J., & Marley, R. (2013). Roger’s dilemma: A situational examination of ethical behavior in the presence of internal control deficiencies. Issues in Accounting Education, 28(2), 337–351. 49. Mohrman, M. B., & Stuerke, P. S. (2014). Shareowners’ equity at Campbell Soup: How can equity be negative? Accounting Education: An International Journal, 23(4), 386–405. 50. Moore, S., & Nagy, A. (2013). Contract structuring under the new lease accounting rules: The case of Custom Design Retail, Inc. Global Perspectives on Accounting Education, 10, 81–90. 51. Mudde, P. A., & Sopariwala, P. R. (2014). U.S. Airways merger: A strategic variance analysis of changes in post-merger performance. Journal of Accounting Education, 32(3), 305–322.

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52. Neely, D. G., & Tinkelman, D. (2013). The Whip Cancer Walk: A case of real earnings management in the nonprofit sector. Journal of Accounting Education, 31(3), 294–309. 53. Peaden, D., & Stephens, N. M. (2013). Old Main Manufacturing: The case of unrecorded sales discounts. Issues in Accounting Education, 28(1), 173–179. 54. Persellin, J., Shaub, M. K., & Wilkins, M. S. (2014). Arachnophobia: A case on impairment and accounting ethics. Issues in Accounting Education, 29(4), 577–586. 55. Picconi, M. P., Smith, K. J., & Woods, A. (2013). Arborista, Inc.: An instructional resource case. Issues in Accounting Education, 28(3), 681–690. 56. Price III, R. A. (2013). Cash flows at Amazon.com. Issues in Accounting Education, 28(2), 353–374. 57. Quirin, J. J., & O’Bryan, D. W. (2014). The mobile home monster: A forensic case in the use of public records to locate assets. Issues in Accounting Education, 29(2), 371–378. 58. Ragothaman, S. C. (2014). The Madoff debacle: What are the lessons? Issues in Accounting Education, 29(1), 271–285. 59. Ruhl, J. M., & Smith, O. M. (2013). The accounting entity, relevance, and faithful representation: Linking financial statement notes to the FASB and IASB conceptual frameworks. Issues in Accounting Education, 28(4), 1009–1029. 60. Savage, A., Cerf, D. C., & Barra, R. A. (2013). Accounting for the public interest: A revenue recognition dilemma. Issues in Accounting Education, 28(3), 691–703. 61. Siriwardane, H. P. (2014). Kiondo Bag Boutique: A serial case for introductory financial accounting. Accounting Education: An International Journal, 23(1), 95–113. 62. Smith, W. L. (2013). Lessons of the HealthSouth fraud: An insider’s view. Issues in Accounting Education, 28(4), 901–912. 63. Stout, D. E. (2014). Pack-and-Go Delivery Service: A multi-component cost-volume-profit (CVP) learning resource. Accounting Education: An International Journal, 23(1), 75–94. 64. Strawser, W. R., & Strawser, J. W. (2014). Discussing variance analysis with the performance of a basketball team. Issues in Accounting Education, 29(3), 481–495.

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65. Taylor, E. Z., & Guthrie, C. P. (2013). Baptist Hospital and the State of North Carolina: Alleged malfeasance and whistleblowing aftermath. Issues in Accounting Education, 28(3), 705–721. 66. Zhang, S., Paul, J. W., & Huang, X. (2013). AKM Mortgages, Inc. Issues in Accounting Education, 28(4), 1031–1052. Totala a

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