Suchergebnisse

ABSTRACT
Extraordinary technological advances are one of many factors that have altered the topography of the accounting profession and the role of accountants. Management accountants, as strategic partners in decision making, have never been more important in this changing landscape. We argue that the recently introduced CPA Evolution Model Curriculum leaves a serious gap in the accounting curriculum by focusing on entry-level accountants in public practice. In this paper, we explain how management accounting can be a rising star in the accounting curriculum, show why there is a need for it, and recommend a three-course model based on the Institute of Management Accountants Management Accounting Competency Framework. This paper is an appeal to all educational institutions to include the necessary courses in management accounting with an equal sense of urgency as data analytics, technology, and public accounting needs.

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved.

Accounting education researchers, as well as practitioners, have identified the need for ethics in the accounting curriculum. This paper explores efforts of U.K. higher education institutions to integrate ethics into the accounting curriculum. Specifically, our survey of U.K. educational institutions suggests that ethics is widely included in the accounting curriculum and is predominantly taught in upper-division courses, especially in financial accounting and auditing. Our survey results also indicate that a substantial minority of U.K. universities see recent accounting scandals as a driving force behind the inclusion of ethics in the curriculum. Finally, our survey results suggest that, while most U.K. universities include ethics in the accounting curriculum, different factors influence curriculum design across university types.

Accounting is a business language which has been gradually becoming more standardised in recent years. Theoretically, accounting curriculum content at high school level should be exactly the same in each country. However, the reality is that there are some differences between each jurisdiction's accounting curriculum statements. This dissertation therefore draws comparative analyses, using content analysis, on the similarities and differences between New Zealand's accounting curriculum for senior secondary education and the accounting curriculum statements published by the Edexcel examination board that are currently used by mainstream grammar schools in Macau. The reason for choosing the UK curriculum for the Macau context is that it is the most popular qualification that Macau schools choose for overseas university admission. The analyses pay attention to different perspectives, such as curriculum ideology (i.e. what is the purpose of accounting curriculum in society?), the degree of integration with business management (this aims to ascertain whether each accounting curriculum statement considers the subject as an independent subject or an integral part of business management), the degree of integration into the local context (this aims to determine whether local factors have been taken into account during the design process to assess whether the curriculum serves local demands) and lastly, how content knowledge is organised (i.e. is it in the linear or spiral form?). Document analysis is the research methodology chosen for this study. This methodology is regarded as useful and appropriate in this context because this research requires examination of the similarities and differences between official curriculum content of two jurisdictions. Then detailed examination of official curriculum statements and correspondence between the government and relevant stakeholders (such as university, teachers association, etc.) is considered vital. Qualitative content analysis is chosen for analysing documents because unlike quantitative content analysis, it does not focus on testing hypotheses through counting number of words or phrases. Furthermore, the study involves the author's personal interpretation of documents. In terms of findings, there are some similarities and differences: Both jurisdictions have a lot of common accounting knowledge since accounting is an international business language. Furthermore, spiral curriculum has been applied to both curricula to different degrees. In terms of differences, the first difference is that New Zealand's accounting programme does not only aim at equipping students with business accounting knowledge (which is the only aim of the Edexcel accounting programme); it also aims at solving some social problems such as poor personal financial management. The second difference is that New Zealand chooses a more 'breadth' approach for the selection of curriculum content and sees accounting as an integral part of business operation. In contrast, the Edexcel qualification sees accounting as a more 'isolated' discipline; therefore it focuses more on 'in-depth' accounting knowledge. The third difference is that New Zealand incorporates local business laws and regulations when developing curriculum content but Macau does not due to its different education context and history. The fourth difference is that New Zealand develops accounting curriculum content according to specific learning outcomes but the Edexcel qualification structures the knowledge by topic. ; published_or_final_version ; Education ; Master ; Master of Education

Advances in Accounting Educationfeatures 13 papers surrounding four themes: curriculum and pedagogical innovations, faculty reflections on teaching accounting during the COVID-19 pandemic, research on passing professional exams in accounting, and historical underpinnings and the choice of taxation as an area of specialization.

ABSTRACT: The American Institute of Certified Public Accountants (AICPA) first developed the Model Tax Curriculum (MTC) in 1996 and modified it in 1999. Subsequent changes in the accounting profession and education caused a reexamination of the MTC resulting in a complete revision in 2007. The revised MTC is learning outcome-based and views the accounting curriculum in its entirety. The revised MTC includes a detailed matrix relating its proposed learning outcomes to the AICPA core competencies and tax technical topics commonly included in tax curricula. The matrix offers accounting faculty one example of an approach to be used in achieving the MTC learning outcomes. This approach can serve as a useful starting point to faculty in formulating and documenting their own approaches to developing student competencies that achieve the revised MTC learning objectives. This paper details the development of the MTC and provides an overview of the revised MTC. It also offers pedagogical suggestions helpful for implementing the MTC.

Business creates assets to self by using natural resources by creating social environmental liabilities by degradation of environment. Traditional double entry financial accounting is more concern about quantification of business transactions in terms of money. Traditional money measurement concept accounting is limited when it comes to measuring natural wealth degradation. We are behind the times… Jet pilots don't use rearview mirrors. If we want to account for the environment, it is necessary to look ahead. Developing future accountants who can measure quantitatively the environmental degradation depends on the present commerce and management teachers who have ability to understand and teach the methods to measure, costs related to environmental degradation. It is a pleasure, challenge and duty of the commerce and management faculty throughout the world in particular in India to understand the importance of implementation of environmental accounting as a part of university curriculum as a nation building exercise. The present paper aims to discuss the significance of environmental accounting in Indian university curriculum. The data required for the study have been collected from primary and various secondary sources. This research is descriptive in nature.Understanding reliable estimates of environmental damages, upstream/downstream costs of pollution, recovery from the market(carbon credit), cost of management activities, research and development costs, costs for social programs and costs for handling environmental damage will help commerce teachers to inculcate knowledge in commerce students and the government to implement the environmental accounting in the near future in India.

All articles in this book explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 20 includes papers that examine topics: assisting students with career selection via personality assessments to enhance students comprehension of the accounting cycle, incorporating exercises in an auditing course to help students better understand analytical procedures and developing journal lists to assist with departmental decisions. This also includes a special section that examines efforts to integrate accounting with other core business disciplines in the curriculum. This section includes two papers from instructors who have developed theme-based accounting ethics courses. In these cases the instructor focuses the course on developing wisdom in accounting decisions and development with a leadership focus.

This volume presents relevant, readable articles dealing with accounting pedagogy at college/university level. It serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques and is of interest to instructors, researchers and administrators committed to improving accounting education.

The purpose of this study is to examine the representation of gender in introductory accounting textbooks. A content analysis of the homework items, the pictures, and the stories contained in 19 introductory accounting textbooks was conducted using both a quantitative and a qualitative approach. The results show that women and men are represented very differently throughout textbooks, thereby reinforcing gender stereotypes and gender role stratification. Given the accounting profession's explicit desire to increase diversity, accounting faculty need to be more aware of the implicit messages conveyed by our pedagogical materials.

ABSTRACT: The following paper describes the promise and reality of creating fraud and forensic accounting courses and curriculum. The project was supported by the National Institute of Justice (NIJ), the research, development, and evaluation agency of the U.S. Department of Justice. The Model Curriculum guidelines were developed in three main phases: (1) constituting a planning panel to guide the project and selecting the members of a technical working group of subject matter experts, (2) developing the curriculum guidelines, and (3) field-testing those guidelines. This paper provides background and motivation for the project, an overview of the project processes, and the educational guidelines (outcomes) that were developed by experts in the field.