Beyond the ticket and the brand: imagining an accounting research future

This paper presents a reflective critique of the current university environment and the state of accounting research with a view to envisaging the latter’s forward trajectory, particularly in terms of emerging subject areas, theoretical perspectives and methodological traditions. It considers the contemporary fixation upon research performance indicators and warns of their associated impact on the role and orientation of academic researchers. The emergence of specialist interdisciplinary and qualitative research communities within the accounting discipline are presented as opportunities for the invigoration of the accounting project. Nonetheless, the pursuit of research esteem indicators is argued to risk disengaging researchers from policy and practice concerns. Future roles, responsibilities and intentions of scholars are visited in the light of these observations.     

由武术课期中教学检查引发的思考

长期以来,我校武术课教学内容定格在初级拳、初级剑、二十四式太极拳三个内容上,2010年后增设太极功夫扇,2012年为了校运会表演试行棍术项目实验课。通过2010-2012年2次期中教学检查中我们发现,武术课堂教育中存在着诸多不利于课堂教学的因素,学生完成武术套路演练时,步型不准确、功架偏高、基本动作完成不足、动作的质量较低、左右转换方向混乱、套路的演练不熟练、没有手眼配合、学生对武术课不重视、认识武术的能力偏低等。这不仅影响了整套动作的完成,也导致了学生考试成绩和课堂教学的效果不理想。为此,应该加大对武术文化的宣传和理论课教育、注重利用多媒体教学的方式、根据地区文化优势引进名师讲学和表演、提高老师和学生的技术水平、提升课堂教学能力,同时在已有的教学大纲的基础上增加散打等实用内容的训练内容来丰富教学效果。     

Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case

This case deals with the decision of Sanac Inc., a Belgian wholesale company, on whether to proceed with the implementation of an activity-based costing (ABC) system or switch to time-driven activity-based costing (TDABC). As a business consultant, you are hired to decide about the appropriate costing method. Your task is to decide which system the company should implement, given the desire of the president of the company to calculate profitability at the order and the customer level.     

Making sense of complex data using interactive data visualization

An important role for accountants today is to provide decision support to senior management by assisting them in the analysis of large, complex data sets. Interactive data visualization (IDV) facilitates this process by allowing users to navigate, select, and display data via an easy-to-use interface often used as a component of data analytics. Given the increasing popularity of IDV as a tool for making sense of complex data, it is important that accountants become familiar with and learn how to use this technology. This case provides a hands-on opportunity to organize complex accounting data to create IDVs for decision makers to use. Further, the case enables students to understand the potential impact of IDVs on preparers and users of accounting information. Students will assume the role of a division controller in a hypothetical company and create an IDV to assist the chief executive officer (CEO) in decision making.     

Meta programme patterns in accounting educators at a UK business school

The purposes of this study are to compare the results of two alternative methods of eliciting meta programmes, the Motivation Profile Questionnaire (MPQ) and the Language and Behaviour (LAB) Profile semistructured interview, and to identify whether accounting educators exhibit any dominant meta programmes. An individual trained to use the LAB Profile interviewed a sample of 14 accounting educators who then completed the MPQ. The results of the MPQ and the LAB Profile identified three common patterns, indicating a good degree of correlation between the two methods. Identification of the key meta programmes of the accounting educators may have benefits in their teaching and is the precursor to a larger study of the meta programmes of accounting undergraduates, which can now be undertaken in a cost effective way using the MPQ.     

A quasi-experimental assessment of interactive student response systems on student confidence,effort, and course performance

The interactive student response system (SRS), commonly referred to as ‘clickers,’ is an alternative learning method that has the potential to improve student course (i.e., quiz/examination) performance. Prior SRS studies both within accounting and other academic disciplines have found conflicting results as to its influence on student course performance. This quasi-experimental study re-examines the relationship between the use of an SRS and course performance. We also investigate how using SRS influences student confidence and time spent studying outside of class. Unlike prior SRS related studies, we tested both our SRS class and our control class (with no SRS) in the same academic semester with the same instructor to provide a higher degree of experimental control. Through doing so, we compared the benefit of immediate feedback achieved by SRS to the delayed feedback of traditional assessment formats. Higher in-class performance on multiple-choice quiz items was found for students using SRS versus those who did not use SRS; however, no significant differences in examination performance or overall course performance were noted between the two groups. Students using SRS reported being more confident in their abilities and spent less time preparing for the course outside of class, while maintaining similar overall course performance when compared to those who did not use the SRS. We conclude our study by providing areas of meaningful future research related to the use of SRS.     

Enhancing the AIS curriculum: Integration of a research-led,problem-based learning task

Issues relating to student learning outcomes, retention and engagement, together with pressure to reinvigorate and differentiate higher education programs through integrating research-based material into the curriculum, are repeatedly in the spotlight. This paper reports on successful results from a case study of a student-centered, research-led, problem-based learning task that was incorporated into the curriculum of an Accounting Information Systems subject. Through engaging students with the learning experience, the curriculum changes addressed identified needs for improved communication, reflective appraisal as well as analytical and critical thinking skills in higher education graduates. The paper concludes with details of student perceptions of the task and learning outcomes, a review of academic performance, and reflection on the methodologies employed.     

Determinantes microeconómicos del acceso al financiamiento externo de la estructura de capital de empresas del sector industrial

The aim of this paper is to analyze using an econometric panel data model, for fixed and random effects, microeconomic determinants of access to external financing that affect the capital structure of companies in the industrial sector, which were listed on the Mexican Stock Exchange (BMV) in 2000-2010, in order to demonstrate that the international financial crisis of 2007, modifies the relationship between these determinants and capital structure, which explains the changes in the policy of foreign currency funding that followed these companies. The findings show that export firms, issuers of ADRs (American depositary receipts) and the big large are finance in foreign currency before the crisis, and after it, only export firms and issuers of ADRs, although in a higher proportion export firms, which shows that to have better way to solve their problems of asymmetric information with your creditors, to have good collaterals in accounts receivable in foreign currency, and give investors a positive sign of a good economic situation, attained to continue financing in foreign currency despite the crisis.     

农户水稻保险支付意愿影响因素的实证研究——基于广东34地1772户农户的经验数据

文章基于对广东省34地农户稻作保险购买行为的调研,采用开放的二分选择式条件估价法获取1772户农户水稻保险支付意愿(Willingness To Pay,WTP)数据,运用Tobit模型针对稻作风险、农户风险意识、风险管理替代工具和农户家庭特征四类二十个因素进行了检验和讨论。研究表明,产量变异系数、风险损失频率等七个因素对支付意愿的影响最为显著性,家庭纯收入、对农业保险的认同等四个因素对支付意愿的影响较为显著,保险免赔率、生产总成本等六个因素对支付意愿有一定影响,而稻作面积、是否参与过其他保险等三个因素的影响甚微,文章最后根据测算结果提出了发展广东省农业保险的政策建议。     

Accounting for complex investment transactions

This case study exposes students to complex investment transactions. You must document the following: (1) apply the appropriate accounting literature along with its provisions and justify the order of its application; (2) identify and interpret key facts to classify the given investments and relations; (3) discuss the choice of key assumptions that are central to the analysis; (4) interpret the nature of all investment relations with Holdings; discuss all Owner level and below relations; (5) discuss how accounting for varied levels of influence impact the items reported on/off the face of investors' financial statements; (6) from DT's perspective, discuss the potential positives and negatives of its arrangement with Owner with respect to Holdings; and (7) after analyzing additional facts, discuss the nature of the relations of Simon and Herb III with Owner.     

A comparison of the dominant meta programme patterns in accounting undergraduate students and accounting lecturers at a UK business school

Meta programmes are a means of describing the behavioural traits that a person exhibits when interacting with other people. An understanding of meta programmes can improve communication between individuals and this may have implications for teaching. The purposes of this study are first to identify the dominant meta programme patterns of first year accounting undergraduates at a UK business school. An earlier pilot study validated use of the Motivation Profile Questionnaire (MPQ) to elicit the dominant meta programmes of accounting lecturers at the same Business School (Brown, 2002). Secondly, the students' meta programmes are compared with those of their accounting teachers to identify whether there are any differences or similarities between the two groups. The matching of the meta programmes of the teachers and students would enhance communication whilst major differences in meta programmes would make communication more difficult. A sample of 62 first year accounting undergraduates and 20 accountancy teachers completed the MPQ. The results indicate that, on average, the accounting students have similar dominant meta programme patterns to their accounting teachers. The implications of the findings for improving communication and therefore teaching are discussed, along with the scope for further research.     

Faculty perceptions of online homework software in accounting education

Emerging technologies are providing a variety of tools for accounting educators. One of these tools is Online Homework Software (OHS). This study collects survey data from accounting faculty in the U.S.A. who were queried as to the utilization and perception of OHS in undergraduate accounting courses. Analysis of the survey data indicated five differences between OHS users and nonusers: (1) years of teaching, (2) number of course sections taught, (3) Accounting AACSB accreditation status, (4) faculty rank, and (5) courses taught by the respondents. Faculty indicated the tool is helpful when teaching in the online format and that OHS saves faculty time by reducing the time spent grading and processing student work. Users of OHS raised concerns about whether and how the tool helps students learn, how the students view the tool, and the cost of OHS. The data reported in this study are relevant to educators who have never used OHS as well as those who are currently using OHS. The data collected is important in promoting dialog concerning OHS usage and developing recommendations for continued improvements in the software.