Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students.    Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.

Accounting Perspectives is a forum for peer-reviewed applied research, analysis, synthesis, and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policymakers, and accounting students. We seek articles from both academics and practitioners that address relevant issues in all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics.

《Accounting Perspectives》是一个提供同行评审的应用研究、分析、综合和评论的平台，关注学术界、实践者、金融分析师、金融高管、监管机构、会计政策制定者和会计学生感兴趣的问题。我们欢迎来自学术界和实践界的文章，涉及会计及相关领域的各类相关问题，包括财务会计与报告、审计及其他保证服务、管理会计与绩效测量、信息系统及相关技术、税收政策与实践、职业道德、会计教育等主题。

Accounting Perspectives

ABSTRACT This field research case focuses on a housing cooperative based in Kingston, Ontario. The key issue is the need to craft a budget to support the general manager, Brent Bellamy, as he plans for the coming academic year. Because of the COVID‐19 pandemic, Queen's University suspended in‐person classes for the 2020–2021 school year. The Kingston Student Housing Co‐operative (KSHC) depends on student members who attend Queen's to stay in its rooms and participate in its operations and governance structure. With Queen's effectively shutting down, KSHC's key source of funds will be absent for the coming year. Brent needs help recalculating the budget for the coming year, leading to advice on some of his strategic options. He is also worried about other issues at KSHC: (1) the organization's long‐time bookkeeper has just given notice of her intent to retire, and he must evaluate the bookkeeping tasks that were her responsibility; (2) he has concerns about the governance structure, which sees a lack of continuity in the board of directors between years; and (3) KSHC was considering a significant build project prior to the COVID‐19 pandemic that Brent would like to advance. In considering these issues, Brent must acknowledge and respect the unique nature of a cooperative as a member‐owned nonprofit organization based on certain cooperative principles.

Ryan Stack

Bertrand Malsch

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis*

金斯顿学生住房合作社：全球危机中的预算与治理*

Abstract This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two‐part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real‐world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how to treat leases, changes in policy, and estimates as part of accounting knowledge under both Accounting Standards for Private Enterprises and IFRS frameworks. In Part 2, students “cross over” and change roles, so they are now external auditors for Ted's Teas, tasked to provide an analysis of risk of material misstatement, recommend an audit approach, and develop substantive procedures. This two‐part case presents opportunities for students to demonstrate technical competence in multiple areas, either separately in two different courses or combined in one “capstone” or case course. The case and teaching notes, including the marking rubrics, were adapted from principles used to train and evaluate CPA Professional Education Program candidates, tailored to an appropriate level for undergraduate and graduate learners.

Samantha Taylor

Poppy Riddle

Tammy Crowell

Ana Bullock

Kyla Chisholm

Ted's Teas: A Two‐Part Accounting and Audit “Crossover Case”*

泰德的茶：一个两部分的会计与审计“交叉案例”*

ABSTRACT Peer recognition systems (PRS) have gained popularity in recent years as a means for organizations to promote employee helping behavior. However, there are theoretical reasons to believe that peer information that is publicly disclosed in PRS may reduce subsequent helping behavior, and I use an experiment to test my theory. Specifically, I examine a three‐employee setting where an employee (the worker) receives no recognition for helping a coworker (the recognizer) but another coworker (the helper) does. I predict and find that the worker's willingness to subsequently help the recognizer/helper is lower when the worker perceives that the worker's initial help exceeds (vs. subceeds) the helper's. I also find that the worker's perception of fairness mediates the process, and the worker's willingness to help the recognizer has a spillover effect on the worker's willingness to help the helper. My study provides the first empirical evidence of the negative impact that PRS have on helping behavior.

Pei Wang

When Peer Recognition Backfires: The Impact of Peer Information on Subsequent Helping Behavior*

当同伴认可适得其反：同伴信息对后续助人行为的影响*

Abstract This fictional case centers around a young Dutch couple who emigrated to Canmore, Alberta. Upon arriving, Saul and Rens opened two successful food trucks and are now looking to promote each truck's main chef to truck manager. They plan to offer a performance bonus based on the net income of each truck and have requested a local accounting student to advise them on the new bonus structure. Goode Food Trucks Inc. presents an opportunity for students to demonstrate technical competence in managerial accounting (rate methods, period cost allocation, and data visualization); strategy and governance (employee performance incentives); and financial reporting (reporting needs) while incorporating enabling competencies (communicating and adding value). The case and teaching notes were adapted from principles used to train and evaluate Chartered Professional Accountant (CPA) candidates and tailored to an appropriate level for undergraduate learners. MBA instructors may also use this case to apply multiple concepts in a defined context, thus enhancing a course's “real‐life” applicability.

Janine McGregor

Goode Food Trucks Inc.*

美食卡车公司*

ABSTRACT This structured literature review synthesizes studies that have investigated questions related to anti‐Black racism—namely, the discrimination and marginalization of Black people—in the accountancy literature and identifies opportunities for future research. This study is part of a larger research project that reviewed 161 articles and identified four themes relevant to accounting research on discrimination in general: anti‐Black racism, imperialism and postcolonialism, intersectionality, and diversity. Based on the 25 anti‐Black racism articles reviewed, this paper finds four key subthemes: demand for accountancy services and racial discrimination in accountancy practice, the racialization of professional accounting qualifications, Black professionals in academia, and the supply‐side fallacy. Furthermore, because studies at the intersection of anti‐Black racism and accounting are limited, this study proposes future research directions that will advance knowledge on various topics related to anti‐Black racism.

Akolisa Ufodike

Inya Egbe

Bridget Efeoghene Ogharanduku

Temitope Edward Akinyemi

A Knowledge Synthesis of Anti‐Black Racism in Accounting Research*†

会计研究中反黑人种族主义的知识综合*†

ABSTRACT This case describes an equity investment scenario in the context of the COVID‐19 pandemic. A fictional decision‐maker, Amandeep Singh, is considering whether or not to invest in Netflix, Inc. (Netflix). Netflix has benefited from changing habits during the pandemic, but Singh questions whether those benefits will persist post‐pandemic. To make his decision, Singh needs to perform a qualitative analysis of the video streaming industry and Netflix itself before moving to a quantitative analysis of Netflix's performance. To properly assess performance, Singh needs to fully understand Netflix's accounting methods and estimates for content assets—especially original content. The case is ideally suited to an MBA or Executive MBA audience. Students can easily engage with the case since they will be familiar with the company and industry. This familiarity allows for a general discussion about the industry's future and key success factors. The case provides an opportunity to cover core financial statement analysis concepts and drives home the importance of understanding accounting judgments when assessing firm performance.

Darren Henderson

Investing in Netflix: Accounting for Content Assets*

投资Netflix：内容资产的会计处理*

Abstract This case study is designed to enhance students' analytical thinking skills by presenting broad financial and nonfinancial information on three publicly traded Canadian senior housing companies. The focus is on students' ability to use the provided financial data and ratios for assessing financial performance and performing a valuation analysis in the context of the senior housing sector. The case also discusses the financial impact of the COVID‐19 pandemic on the three companies, in addition to opportunities and risks for the sector going forward. The novelty of this case study also comes from the use of valuation methods that are not traditionally used in accounting‐based case studies. External accounting data are used to teach students about valuation methods that are more prominently used in the finance discipline.

Alisher Mansurov

Marc Pilon

Investing in Canadian Senior Housing Companies: Chartwell, Sienna, and Extendicare*

投资加拿大老年住房公司：Chartwell、Sienna 和 Extendicare*

ABSTRACT Introductory financial accounting courses usually present accounting uncritically, as a useful aid to investment and lending decisions, while glossing over numerous long‐acknowledged theoretical and practical issues. This article describes these issues and suggests that students should be taught that accounting must fill both an accountability function and a decision‐support function. The tensions between these roles explain many otherwise anomalous features of accounting.

Daniel Tinkelman

Facing Inconvenient Truths When Teaching Financial Accounting*

面对财务会计教学中的棘手真相*

ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets. However, the fact that relatively little research on financial literacy has been published in accounting journals suggests that few accounting academics are aware of, interested in, or motivated to work on the topic. This review helps to identify what we know about the effectiveness of financial education programs intended specifically for young adults, who constitute the demographic group likely to gain the most from improved financial literacy. Our review identifies factors that impinge both on the effectiveness of financial education programs and the research examining these programs. Noteworthy factors include (1) a lack of theoretical frameworks to guide the programs and research on the programs, (2) a tendency for outcome measures to capture financial knowledge rather than financial behaviors, and (3) the need for stronger research designs. We also note some possible instructional design considerations in developing financial education programs and highlight financial literacy as a promising area of research for accounting academics. Our findings can help guide improvements to financial education programs and encourage further research to assess the effectiveness of financial literacy programs.

Folasade Adesina

Carla Carnaghan

James Smith

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

短名	Account Perspect
Journal Impact	1.40
国际分区	BUSINESS, FINANCE(Q3)

ISSN	1911-382X, 1911-3838
h-index	23

涉及主题	业务经济哲学艺术会计人文学科政治学财务计算机科学管理法学
出版信息	出版商: John Wiley and Sons Inc，出版周期: ，期刊类型: journal，开源期刊: 否
基本数据	创刊年份: 2007，原创研究文献占比: 78.95%，自引率:0.00%， Gold OA占比: 20.31%

Accounting Perspectives

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投稿经验分享

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis^*

Ted's Teas: A Two‐Part Accounting and Audit “Crossover Case”*

When Peer Recognition Backfires: The Impact of Peer Information on Subsequent Helping Behavior*

Goode Food Trucks Inc.*

A Knowledge Synthesis of Anti‐Black Racism in Accounting Research*^†

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis^*

Investing in Netflix: Accounting for Content Assets^*

Investing in Canadian Senior Housing Companies: Chartwell, Sienna, and Extendicare^*

Facing Inconvenient Truths When Teaching Financial Accounting^*

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States^*