Introductory accounting classes are predominately composed of freshman and sophomore nonaccounting majors, who may not be as motivated as upper-level accounting majors. As a result, instructors of introductory accounting courses are challenged in finding effective strategies to motivate these students to: (1) prepare for class, (2) arrive to class on time, and (3) participate in meaningful class discussions and activities. To address these issues, we give a short daily quiz at the beginning of each class. The quiz consists of three easy-to-grade conceptual questions that students should be able to answer, provided that they have read the assigned textbook pages. Empirical evidence suggests that the daily quiz has the desired motivational effect on student behavior with respect to preparation, punctual attendance, and participation. In addition, lower failure rates occurred in semesters that incorporated a daily quiz. Finally, use of the daily quiz had no adverse effect on course and instructor evaluations.
Purpose -The purpose of this paper is to explore the residual influence that the early career experiences of accountants might have on careers in the field. Design/methodology/approach -The paper reviews semi-structural interviews with former Arthur Andersen personnel. Findings -The paper finds that several years after departure from employment, accountants attribute much consequence to the training, value-formation and interpersonal relationships of their work history.Research limitations/implications -The limitations of the research are the small sample size and restricted geographic area used in the paper. Originality/value -The paper: turns its attention to the relationship between organizational and professional socialization; suggests limits to career re-training by subsequent employers; and identifies mid-career personal resources of accountants.
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.
This paper uses the template of institutional theory to explore the impact of organizational de-legitimation on its technical core. To operationalize this, social network theory is used to guide an exploratory study of the diaspora of Andersen employees. The results suggest an unusually high degree of entrepreneurial activity is unleashed once the confining legitimacy of the organizational structure is dissolved. It also shows that the value of social capital possessed by Andersen professionals changed in character and possibly increased in value. The paper offers contributions to institutional theory and the practice of modern accounting.
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