Accounting Education

Edward Tello

Brett Considine

Kristian Rotaru

Dennis Fehrenbacher

Implementing online discussion boards to enhance professional skills and news reading habits in accounting students

实施在线讨论板以提升会计学生的专业技能和新闻阅读习惯

The purpose of this paper is to evaluate, from the student perspective, the critical factors that influence the success of a Learning Management System (LMS) used in a supplemental model in accounting education. Based on the Information System Success Model (ISSM) developed by Delone and McLean (Citation2003) [The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Null, 19(4), 9–30], this research tests four hypothesised relationships around five key constructs: information content quality, instructor quality, self-regulation, perceived usefulness and satisfaction. To conduct this study, data from a sample of 313 cost accounting students in higher education were analysed, using the partial least squares method (PLS-SEM) with SmartPLS software. The findings show that student satisfaction levels with the LMS used in a supplemental model are explained by its perceived usefulness, to which the quality of the instructor and the quality of the information content are determinant factors. Contrary to expectations, high student self-regulation is found to weaken the positive relationship between perceived usefulness and satisfaction. This research expands the scarce literature on the adoption of LMS in accounting education and responds to calls to improve the effectiveness of accounting education and the efficiency of its delivery. Implications, limitations and future research lines are discussed.

M. J. Bonilla-Priego

M. Fernández-Giordano

M. R. Pacheco-Olivares

Evaluating the success of a learning management system for supplemental learning in accounting

评估会计补充学习中学习管理系统的成功程度

Thuy Thanh Tran

Christian Herzig

Team roles and challenges in experiential learning in sustainability accounting education: A four-stage learning cycle

可持续会计教育中的团队角色与挑战：四阶段学习周期

ABSTRACTIn this study, we explore how accounting doctoral students fared during the pandemic. We survey accounting doctoral students from Canada and the United States and perform quantitative and qualitative analyses of the responses. We situate our research within social cognitive theory, and our findings suggest that accounting doctoral students experienced some stress and burnout due to exhaustion. Most students coped using healthy strategies; however, we highlight correlations between stress and burnout for those who didn’t. We also propose a series of possible interventions that can be adopted to support retention and future recruitment efforts. Some of these interventions reflect long-standing challenges faced by accounting doctoral students, such as increasing financial aid and having better-supported faculty to supervise students; however, many new challenges emerged because of shifts in doctoral studies during the pandemic and will require more innovative solutions.KEYWORDS: Accounting doctoral studentsCOVID-19 pandemicmental health and well-beingrecruiting and retentionJEL CLASSIFICATIONS: A20: A23 AcknowledgementsWe thank the Editor (Dr. Barbara Flood) and three anonymous reviewers for their helpful suggestions. We acknowledge the financial support provided by the Canadian Academic Accounting Association (CAAA)-Deloitte Fund for Accounting Research. Thanks to Devan Mescall (moderator) and participants at the 2022 CAAA Annual Conference, and participants at the University of Guelph Department of Management Lunchtime Seminar Series for their comments and feedback. We are also grateful for the research assistance provided by Nicole Bena and Laura Fallowfield and the accounting doctoral students who participated in our study.Disclosure statementNo potential conflict of interest was reported by the author(s).Notes1 Our study focuses on accounting doctoral students, which includes those in Ph.D. and DBA programs.2 Three professors and one graduate student reviewed the survey during the pilot testing. Two of the professors who pilot tested the survey specialized in human resources to provide a different perspective than accounting faculty.3 Most of the changes resulting from the pilot testing were grammatical and stylistic in nature.4 All participants provided their informed consent before starting our survey.5 For example, Plumlee et al. (Citation2006) reported a response rate of 42.3%, while Brink et al. (Citation2012) reported a response rate of 58.96%.6 The mean difference of 12% between the average usage of positive and negative coping strategies was statistically significant based on a two-tailed t-test (p = 0.02).7 Approximately 11% of the responses suggested no expectation of long-term career impacts due to the pandemic.Additional informationFundingThis work was supported by Canadian Academic Accounting Association (CAAA)-Deloitte Fund for Accounting Research.

Camillo Lento

S. Wick

A pandemic era study of accounting doctoral students

大流行时代会计博士生研究

ABSTRACTThis study investigates the use of digital transformation for teaching management accounting through the implementation of training with a simulation in an authentic professional environment. Technology makes it possible to bring professional reality into the classroom, thereby enhancing the work-integrated experience of students. The authors present the training developed for third year undergraduates in Management Accounting course and the analysis of how students perceive the learning outcomes of this experiential activity. The study used quantitative and qualitative analysis from a survey of 254 respondents. The findings suggest that learning through tasks simulated in a real workplace positively influences students’ perceptions of their readiness for professional activity in terms of their technical, intellectual, organisational, personal, and interpersonal skills.KEYWORDS: Work-integrated learningexperiential learning activitysimulationprofessional skills in accountingmanagement accounting Disclosure statementNo potential conflict of interest was reported by the author(s).Notes1 Anaplan is employed by businesses for financial and operational planning and business process modelling. Anaplan entered the business planning market in 2006. It is now an international company with headquarters in San Francisco and offices in the UK, France, Sweden, Benelux, and Singapore. Visually, the workspace of the software package resembles Excel spreadsheets, but Anaplan undoubtedly has great advantages over the traditional technology of a table editor: the ability to scale indefinitely, a more user-friendly interface and higher adaptability to changes. These properties of Anaplan make it well-suited to be used in the classroom, since the study of this IT does not require time, and students can concentrate on mastering professional skills that are in great demand in modern business: strategic vision, teamwork, integrated thinking, etc. https://www.Anaplan.com/2 Common European Framework of Reference for Languages (CERF) https://www.coe.int/en/web/common-european-framework-reference-languages/table-1-cefr-3.3-common-reference-levels-global-scale3 Grading scheme of the Financial University TableDownload CSVDisplay Table4 In connection with the adoption of the ‘Global Management Accounting Principles’, developed and published by the international professional organisation of accounting analysts CIMA together with AICPA, a new object is included in the Management Accounting syllabus – the business model of an organisation, considered as the basis for the activities of any organisation and defined as a tool by which companies create and increase the value of the business.

Marina Sidorova

Tatyana Kopus

Irina Yurasova

Digital transformation for teaching management accounting: training with a simulation in an authentic professional environment

教学管理会计的数字化转型：在真实职业环境中进行模拟培训

Adam Arian

John Sands

Gender diversity and research productivity in accounting and finance at Australian and New Zealand HEIs

澳大利亚和新西兰高等教育机构中性别多样性与会计和金融研究生产力

José Luiz Borsatto Junior

Joseli Pereira Macedo Rezende

Bruno Murat

A phenomenographic look at accounting students’ learning during the Covid-19 pandemic

从现象学角度看会计学生在新冠疫情期间的学习

短名	Account. Educ.
Journal Impact	2.53
国际分区	BUSINESS, FINANCE(Q2)

ISSN	0963-9284, 1468-4489
h-index	51

涉及主题	心理学经济业务会计社会学政治学数学法学哲学计算机科学教育学数学教育管理认识论医学生物
出版信息	出版商: Routledge，出版周期: ，期刊类型: journal，开源期刊: 否
基本数据	创刊年份: 2000，原创研究文献占比: 97.67%，自引率:28.00%， Gold OA占比: 16.95%

Accounting Education

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Implementing online discussion boards to enhance professional skills and news reading habits in accounting students

Evaluating the success of a learning management system for supplemental learning in accounting

Team roles and challenges in experiential learning in sustainability accounting education: A four-stage learning cycle

A pandemic era study of accounting doctoral students

Digital transformation for teaching management accounting: training with a simulation in an authentic professional environment

Implementing online discussion boards to enhance professional skills and news reading habits in accounting students

Evaluating the success of a learning management system for supplemental learning in accounting

Team roles and challenges in experiential learning in sustainability accounting education: A four-stage learning cycle

Gender diversity and research productivity in accounting and finance at Australian and New Zealand HEIs

A phenomenographic look at accounting students’ learning during the Covid-19 pandemic