Accounting education literature review (2013–2014)

Apostolou, Barbara; Dorminey, Jack W.; Hassell, John M.; Rebele, James E.

doi:10.1016/j.jaccedu.2015.04.001

Cited by 81 publications

(14 citation statements)

References 166 publications

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“…These results are of interest to academic faculty wishing to motivate students to undertake an accounting major. Apostolou et al (2015) note a shortage in accounting graduates and call for research on how to attract talented students to the profession. Perhaps the active learning/active participation approach to the delivery of an AIS course makes the abstract accounting concepts more concrete and practical, and thus offers a learning approach suitable for non-accountants.…”

Section: Discussionmentioning

confidence: 99%

“…Although tutors are encouraged to motivate students to become accounting majors (Cook and Hazelwood, 2002), the first course often does not assist in that direction: it is not considered as popular among business (non-accounting) majors, and does not motivate students to seek an accounting career (Etter et al , 2000). It should be noted that there has been a declining trend of accounting degree graduates from 1994-1995 to 1999-2000 (Albrecht and Sack, 2000), while currently the academic institutions produce less accounting graduates that the markets need (Apostolou et al , 2015). However, there is no research on whether the AIS course can motivate students to choose an accounting major.…”

Section: Literature Reviewmentioning

confidence: 99%

“…The above practice developments may motivate non-accounting business studies to implement AIS courses as part of their curriculum. However, to the best of the authors’ knowledge, there is not published research on this topic, as also suggested by existing wide-ranging reviews in the broad field of accounting education (Apostolou et al , 2013, 2015), or in AIS education (Apostolou et al , 2014). This paper contributes to that direction.…”

Section: Introductionmentioning

confidence: 99%

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Accounting Information Systems course: perceptions of accounting and non-accounting students

Lois

Tabouratzi

Makrygiannakis

2017

EMJB

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Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.

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Section: Discussionmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Accounting Information Systems course: perceptions of accounting and non-accounting students

Lois

Tabouratzi

Makrygiannakis

2017

EMJB

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“…With respect to accounting historians, it is ‘not yet the subject of significant study’ (Edwards, 2011a: 37). It is even less evident in the accounting education literature: a series of reviews of publications in the leading accounting education journals (Apostolou et al, 2010, 2013, 2015, 2016, 2017) found that among the numerous themes appearing in those publications, a historical perspective on accounting education is marginal, not present in all the journals, and it is almost non-existent if the focus is on the period before the nineteenth century. Our knowledge of how accounting education, and thus, accounting practice evolved is therefore ‘far from comprehensive’ (Evans and Paisey, 2018: 3).…”

Section: The History Of Accounting Educationmentioning

confidence: 99%

Manzoni’s sixteenth-century ‘Quaderno Doppio’: The evolution of accounting education towards modern times

2020

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This article responds to a scarcity of literature on pre-nineteenth-century accounting education and addresses calls for more research into what gave rise to how we teach accounting today. The sixteenth century was when double entry began to extend beyond its Italian roots and the first printed bookkeeping manuals began to appear alongside Pacioli’s of 1494. Yet, it is the least covered period in our literature. We address this lacuna using hermeneutic analysis to critically analyse Dominico Manzoni’s seldom studied manual of 1540 to discover what he hoped to achieve, what he did, and identify what impact his manual had on how accounting education and accounting practice developed thereafter. We find Manzoni’s objective was to replace school and apprenticeship with the printed book; and that his experience as an accountant and teacher of bookkeeping resulted in his adopting a highly innovative pedagogy that led, taught, and engaged students through the written word. Finally, we identify Manzoni’s manual as the foundation of a dominant genre of bookkeeping manuals that adopted an approach to accounting education which led to the widespread adoption of Pacioli’s definition of double entry and the double entry system in accounting practice that has lasted to the present day.

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“…Panel A includes the four journals that focus(ed) on AIS/Technology accountingeducation research. Panel B lists the six accounting-education journals included in the Journal of Accounting Education's literature review articles (Apostolou, et al, 2016(Apostolou, et al, , 2015(Apostolou, et al, , 2013(Apostolou, et al, , 2010(Apostolou, et al, , 2001Rebele et al, 1998a&b;and, Watson et al, 2007and, Watson et al, , 2003. While Panel C lists two other currently published accounting-education journals, Panel D includes the four accounting-education journals that have ceased publication.…”

Section: Institutional Rankingsmentioning

confidence: 99%

Ranking Accounting Scholars Publishing AIS and Technology Research in Accounting Education

Bernardi

Collins²

2018

AIS Educator Journal

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This research provides rankings of AIS/Technology authors in accounting-education research. The sample includes the publications in 14 accounting-education journals and two American Accounting Association AIS/Technology section journals that have a separate 'Education' area. We provide a breakdown of the outlets used by AIS/Technology authors and rank the top authors in AIS/Technology research by PhD/DBA-year group. Finally, data are provided that allow authors not listed in the rankings regardless of their degree to benchmark their research productivity and a list of the top-25 institutions whose faculty have published the most AIS/Technology research in accounting education. Colleagues can use the data as a benchmark in the merit, promotion and/or tenure processes.

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Accounting education literature review (2013–2014)

Cited by 81 publications

References 166 publications

Accounting Information Systems course: perceptions of accounting and non-accounting students

Accounting Information Systems course: perceptions of accounting and non-accounting students

Manzoni’s sixteenth-century ‘Quaderno Doppio’: The evolution of accounting education towards modern times

Ranking Accounting Scholars Publishing AIS and Technology Research in Accounting Education

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