Advances in Accounting Education Teaching and Curriculum Innovations

Advances in Accounting Education is a high-quality publication of both empirical and non-empirical research that investigates vital matters related to teaching, learning, and curriculum development. By focusing on these topics, the series supports the improvement of accounting programs at colleges and universities, and fosters innovative discussion and significant contributions to faculty development. This 26th volume features 14 peer-reviewed papers surrounding four themes: capacity building and governance; curriculum and pedagogical innovations; educational tax cases and tax literacy; information technology and the curriculum. Authors explore empirical evidence on topics such as degree type and CPA exam performance, to the link between tax literacy and business experience of college students. A review of published pedagogical tax cases offers insights into their various characteristics. Finally, Volume 26 closes with a theme that explores specific ideas for incorporating new information technology developments into the accounting curriculum. Faculty with an interest in accounting education as well as accounting program administrators should find all four themes to be highly informative and interesting. Some practitioners and regulators in the accounting profession may also find useful policy-related nuggets in Volume 26.

Theme 1: Capacity Building and Governance Issues in the Profession Chapter 1. MBA, MSA and MST: Do they make a Difference on CPA Exam Performance?; Dennis Bline and Xiaochuan Zheng Chapter 2. Does Accountancy Board Composition Influence the Supply of New Accounting Professionals in US Jurisdictions?; Thomas G. Calderon and Albert Nagy Chapter 3. Factors that Influence a Private Institution Student’s Plan to Sit for the CPA Exam Soon After Graduation; Ifeoma A. Udeh Chapter 4. Choosing Synchronous versus Asynchronous Introductory Accounting Classes: a data analytics approach to student advising and scheduling; R. Drew Sellers, Wendy Tietz, and Yan Zhou Theme 2: Curriculum and Pedagogical Innovations Chapter 5. Examining the Potential Impact of Change in Lease Accounting in an Intermediate Accounting Course; Sean M. Andre and Joy L. Embree Chapter 6. Accounting for Bond Liabilities and Investments: A Cash Flow Teaching Approach; Robert Bloom Chapter 7. Leveraging the Ignatian Pedagogy Paradigm to Emphasize Professional Judgment in Accounting Education; Alissa Choi, Albert Nagy, and Tripp Petzel Theme 3: Educational Tax Cases and Tax Literacy Chapter 8. Does Experiential Tax Learning Matter? Evidence from College Students; Jordan Moore, Jon D. Perkins, and Cynthia Jeffrey Chapter 9. A Case in Assessing the Financial Stability and Effectiveness of 501(C)(3) Organizations; Charles A. Barragato, Christie L. Comunale, and Stephen Gara Chapter 10. A Review of Published Tax Cases: Contents, Value-Added and Constraints; Timothy Fogarty Chapter 11. Educational Tax Cases: An Annotated Bibliography; Mollie T. Adams, Kerry K. Inger, and Michele D. Meckfessel Theme 4: Information Technology and the Accounting Curriculum Chapter 12. A Framework for Integrating ‘R’ Programming into the Accounting Curriculum; Thomas G. Calderon, James W. Hesford, and Michael J. Turner Chapter 13. Design Thinking Implications for Accounting Pedagogy in the Brave, New DEFi; Cory Campbell, Sridhar Ramamoorti, and Kurt Schulzke Chapter 14. Two Decades of Teaching Information Systems Courses in the Accounting Curriculum: Predictions for the Next Two Decades; Reza Barkhi

Professional and scholarly

Thomas G. Calderon is a past President of the Ohio Region of the American Accounting Association, is Emeritus Professor of Accounting, The University of Akron. A past President of the Teaching and Curriculum Section of the American Accounting Association, he headed The University of Akron’s School of Accountancy from 2005 to 2018, and from 2014-2016 completed a two-year term as Chair of the University of Akron’s caucus of department chairs and school directors.