Integrating data analytics into the accounting curriculum: Faculty perceptions and insights
A survey of 321 US accounting faculty staff, investigating their perspectives of the effectiveness of integrating data analytics into the accounting curriculum. The authors examined curriculum development, course assessment, students’ abilities, and faculty skills to design and teach such courses. They identify specific gaps in the accounting curriculum where further data analytics integration may be considered.
ESG in the accounting curriculum
There's no time to waste in getting topics, tools and strategies in place to cover pressing environmental, social and governance (ESG) issues in today's academic accounting curriculum, say the authors. The article includes a table of suggested assignments for a stand-alone ESG course.
The Fyre Fraud: A case exploring the dark triad personality
A case study for accounting academics to introduce the concept of the 'dark triad' to students - a combination of Machiavellianism, narcissism, and psychopathic personality traits that have been associated with people who commit fraud. Students learn about this personality disorder by studying the events and the people associated with the Fyre Festival fraud.
The case is designed to help auditing and forensic accounting students to: (1) recognize dark triad personality traits;
(2) describe the fraud risks associated with this personality disorder; (3) analyze information in order to identify the
red flags of fraud; and (4) recall the methods used by auditors and forensic accountants to identify and address the
increased risk of fraud associated with a dark triad personality.
Relevance of Accounting Research (ROAR) Scores: Ratings of titles and abstracts by accounting professionals
The relevance of academic accounting research to practice is frequently discussed by accounting academics. The authors have created Relevance of Accounting Research (ROAR) scores by asking accounting professionals to read and evaluate the titles and abstracts of every article published in twelve leading accounting journals for the years 2016 to 2018. These scores allow for an evidence-based evaluation and discussion of how academic accounting research is perceived by accounting professionals.
Opportunities for accountants in academia
From teaching a single course to striving for a tenure-track position to teach and conduct research, there are a number of opportunities for accounting and finance practitioners to join academia. Written from a US perspective.
Ethics curriculum in accounting courses: Examination of student perceptions of delivery methods
The authors explore student perceptions about the need for ethics instruction within an undergraduate accounting curriculum. Students enrolled in an online, undergraduate accounting course were surveyed. The results suggested that over 92% of students desire an ethics component within their academic curriculum and that ethics courses should include case studies, real-world ethical situations, and ethical dilemma considerations.
Base skills for CPAs aren't always accounting oriented
The authors offer practical suggestions to support accounting educators as they prepare the next generation of accountants to enter the workplace. They have identified three main non-accounting skills which students need to develop: communication, critical thinking and collaboration are all highly desired competencies by employers. Opportunities to practice these skills can be provided by presentation assignments, role-playing, problem-based learning exercises, collaborative projects and case competitions.
Documentary maker offers online accounting course
Kelly Richmond Pope, a documentary filmmaker and accounting professor at DePaul University in Chicago, wants to transform the way accounting is taught. She has used her documentary skills to introduce a gamified approach to her Introduction to Financial Accounting course, blending engaging, beautiful-looking content with theory and story.
Preparing future accountants
The management accounting competencies needed in the future by all entry-level accountants have been identified by an Institute of Management Accountants (IMA) task force. The article includes example worksheets to help accounting programs evaluate the adequacy of their course for key management accounting competencies.
Observations from a Professor serving as Dean
Drawing on his experience as an accounting professor serving as dean of a business school, Douglas A.Shackelford gives advice for accounting academics interested in academic leadership positions. He observes that accounting professors have a competitive advantage in academic administration due to being naturally comfortable with financial information and budgeting.