Accounting Faculty Research Articles

Impact Level of Post-COVID-19 Burnout Syndrome in a University in Southeastern Mexico

Objective: The objective of this study is to determine the level of impact of post-COVID-19 Burnout Syndrome in the Faculty of Accounting and Administration at a university in Southeastern Mexico. Theoretical Framework: A diagnosis of post-COVID-19 stress levels and their relationship with tutoring activities in the teaching-learning process is designed and developed, highlighting the importance of mental health as established by the World Health Organization (WHO) and the International Labour Organization (ILO). Method: The universe for this research will be one of the university’s affiliated centers. The methodology will be descriptive, using a questionnaire to measure three important aspects: emotional exhaustion, depersonalization, and personal accomplishment. Results and Discussion: The results revealed high levels of emotional exhaustion in both students and tutors, as well as elevated levels of depersonalization. Lastly, most of the evaluated population shows low levels of personal accomplishment. Based on these results, it is suggested to implement actions for the tutorial action plan to prevent stress-related situations like those associated with Burnout Syndrome. Research Implications: This study presents a positive perspective, providing an opportunity to help students adapt to new situations, while tutors remain alert and motivated to prevent dangers such as chronic stress, depression, and suicide. Tutorial action is oriented towards providing the necessary attention to students during their academic journey, enabling them to achieve adequate academic performance. Originality/Value: This article offers an innovative perspective on burnout syndrome in the university environment. The uniqueness of this work lies in its diagnostic approach, which not only reveals the manifestations of burnout through attitudes, emotions, and beliefs, but also emphasizes the importance of early intervention.

Strategies, requirements, and challenges of transformation of accounting courses to digital teaching via electronic applications: Insights from KKU accounting faculty

The study examined how accounting education has changed from traditional to digital, emphasizing using electronic applications. It aimed to address potential challenges, provide cutting-edge teaching methodologies, and identify transitional requirements. The findings were based on a survey administered to KKU accounting professors, with an 85.7% response rate. A clear strategic vision, adequate funding, a solid digital infrastructure, faculty training in electronic applications, cooperation with technology professionals, and broad support systems are all critical components of the digital transition. Challenges include a lack of accounting software experience among professors, many students, and the high cost of electronic lab equipment. Digital technologies can achieve a smooth transition, planned electronic education, self-study, virtual enterprise applications, and follow-ups on practical applications to ensure proficiency. The study encourages resource allocation, strategic planning, overcoming transitory challenges (mainly through faculty development), and implementing digital teaching methodologies tailored to the specific needs of accounting education. The study underlines the importance of a strategic approach to digital education in accounting to improve student learning and meet modern educational needs. It accomplishes this by emphasizing the importance of faculty training, resource commitment, clear visions, and digital tactics.

Pedagogical and didactic skills of accounting faculty members and the intention and use of educational technologies in the teaching-learning process

The present study aimed to identify the didactic-pedagogical competencies of Accounting faculty members and their intention to use educational technologies in the teaching-learning process. To achieve this, a descriptive study with a quantitative methodology was conducted, involving the administration of a questionnaire to a sample of 258 Accounting faculty members across Brazil. The study aimed to define respondent characteristics, quantify teaching competencies following Zabalza's (2003) framework, and measure the adoption of technologies in the teaching-learning process using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The data demonstrated that faculty members understand the functioning and importance of virtual learning environments, and they express interest in integrating technologies into the teaching process to improve outcomes. However, reports indicate that some educational institutions do not provide adequate support for the use of technological tools. These findings provide a foundation for academic administrators to assess the technical support and technological qualifications necessary to enhance faculty development and, consequently, education as a whole.

Chairs’ Views of the Market for Doctorally Qualified Accounting Faculty

ABSTRACT Based on a survey of U.S. AACSB-accredited accounting program chairs, we find that the current faculty shortage at the participants’ institutions is less severe than five years ago and less severe than it is expected to be over the next five years. Specialties with the greatest current shortage at the participants’ institutions are tax, accounting systems and data analytics, and audit. Participants view the overall U.S. accounting faculty labor market in balance today, but trending toward a slight shortage over the next five years. Both today and over the next five years, participants perceive a surplus of financial accounting faculty, and shortages in audit, tax, accounting systems and data analytics, and fraud/forensic accounting. Finally, we find that the accounting faculty shortage is much more severe at small, “Nonresearch Intensive” schools than at large, “Research Intensive” schools. We discuss insights for current and prospective doctoral students and others.

High-Impact Scientific Production of Thesis Advisors in the Faculties of Accounting in Peru, 2023

Describe the high impact scientific production of thesis advisors belonging to accounting faculties in Peru at the undergraduate level for the period 2023. A descriptive and cross-sectional study was carried out. The study was carried out on the basis of 1,784 undergraduate theses reviewed from the accounting faculties of the nine Peruvian universities ranked in the Scimago Journal Rank 2023 page. The scientific production of the advisors was searched in the Scopus database, as well as their qualification as Renacyt (National Scientific, Technological and Technological Innovation Regulation applicable to researchers in Peru). Only 25 thesis advisors (3.4%) have high impact scientific production. And 52 thesis advisors (7.1%) present Renacyt qualification. From the combination of the results we have that the accounting faculties in Peru at the undergraduate level, only 2.9% of their thesis advisors have made high impact scientific production and in turn have been qualified as Renacyt teachers. There is evidence of the lack of concern of the accounting faculties of the main universities in Peru with respect to the key people in the training process of the accounting professional. This is the position of the thesis advisor who lacks high impact scientific production and his lack of qualification as a Renacyt Professor.

A Proposal for a Professional Doctorate in Accounting to Address the Accounting Faculty Shortage

“A combination of circumstances - the shortage of accounting faculty that is likely to increase sharply (given the average age of full-time tenured faculty) and a single pathway to a single terminal degree in accounting that cannot accommodate substantially more doctoral students - raises questions about how accounting educators will be able to fulfill their roles in teaching, research, and service in the future.” (Pathways Commission, 2012) This paper presents a proposal for a professional doctorate in accounting as a means of addressing the prevailing shortage of doctorally-qualified accounting faculty and several related issues within accounting higher education. Given recent pronouncements by the AACSB and the AAA and AICPA-sponsored Pathways Commission, the potential for such a degree program to help achieve these objectives appears promising. The nature and causes of the accounting faculty shortage, previous attempts to address this problem, and the role of professional experience are discussed first. This is followed by an overview of the professions, and of the ways in which professional doctorates have been implemented in law and medicine as prototypes for a professional doctorate in accounting. The paper concludes with a discussion of the benefits that can be achieved by implementing a professional doctorate in accounting.

PERBANDINGAN KOS PEMBELAJARAN DALAM KALANGAN PELAJAR KAMPUS SERI ISKANDAR, UiTM PERAK

Excellent academic achievement is the target of student learning efforts at every level of study. Unfortunately, dealing with financial problems during the study session is often one of the causes of academic dropout among students nowadays. Aware of this, UiTM Perak in particular has offered zakat assistance as a financial solution to selected students to ease the financial burden through the establishment of the Zakat, Sedekah and Waqf Unit. However, the existing distribution method which is done based on the average cost of study for asnaf students, is relatively often somewhat misguided from the objective of fair aid distribution considering that the background of asnaf students is from various studies and bear different learning costs. Therefore, in order to succeed in an alternative method of fair distribution of zakat aid and achieve its goals, this study was conducted with the objective; identify the financial needs of UiTM Perak Branch students according to the department and semester of study, explain the differences in the cost of learning needs between faculties and further re-evaluate the more relevant zakat distribution method according to the current situation. This study was carried out quantitatively through the distribution of online questionnaires to the students of the Faculty of Architecture and Material Planning (FSPU), Faculty of Painting & Design (FSSR), Faculty of Accounting (FP), Faculty of Computer Science and Mathematics (FSKM) ) and the Faculty of Applied Science (FSG). Findings show that the need for learning costs for FSSR students is greater than other faculties. The hope is that this finding will fuel academic excellence among asnaf students through a more transparent and effective method of distributing zakat aid.

The Ledger Does Not Balance for All: Experiences of Underrepresented Individuals in Accounting Academia

ABSTRACT Despite implementing diversity and inclusion initiatives in accounting academia, we lack a deep understanding of the experiences of historically underrepresented individuals (HUIs), including females, racial minorities, and members of the LGBTQ+ community. Applying an intersectional view, our study links social identity and social closure theories to understand how workplace interactions shape the experiences and perceptions of HUIs in accounting academia. Analyzing semistructured interviews with 16 HUI accounting faculty members identified five major themes: inequity among colleagues, pressure from expectations, lack of representation of HUIs in accounting academia, initiatives that promote inclusion, and academia’s current environment for HUIs. Specific quotes interwoven with the findings provide insight into the current state of diversity and inclusion in accounting schools and departments. These reveal that, although there have been some improvements in HUIs’ experiences with diversity and inclusion, biases and exclusionary practices remain firmly grounded.

Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)

SYNOPSIS The accounting profession suffers from diversity, equity, inclusion, and belonging (DEIB) deficiencies. Although the largest accounting firms have touted their investments in diversity efforts, the extent to which firms have invested in recruiting diverse talent is unclear. Using accounting firms’ charitable giving data, we show that, although firm giving to historically Black colleges and universities (HBCUs) has increased over time, the total allocation percentage to HBCUs has remained relatively stagnant. Further, monetary giving to HBCUs is concentrated among a few HBCUs with higher prestige, and all HBCUs receive relatively little overall compared with predominantly white institutions (PWIs). Discussions with HBCU accounting faculty and accounting firm professionals support our main findings and suggest additional forms of investment that accounting firms can leverage to help address DEIB deficiencies. Overall, our study provides actionable recommendations that can inform public accounting firms’ efforts as they seek to develop a more diverse workforce. Data Availability: Data are available upon request. JEL Classifications: M41.

Faculty intention to implement data analytics in the accounting curricula

The primary purpose of this study is to examine the factors behind accounting educators’ intention to incorporate data analytics into the curriculum. Using the theory of planned behavior, we theorize that attitudes, subjective norms, and perceived behavioral control influence accounting educators’ intentions to implement data analytics into the accounting curriculum. We test our theory using a structural equation model (SEM) with 278 accounting faculty members in the United States, and we find that all three factors are significantly associated with faculty members’ intention to adopt data analytics into the accounting curriculum. External incentives, such as promotions, teaching awards, or course releases, significantly increase educators’ willingness to teach data analytics. In addition, faculty who find data analytics intrinsically interesting or enjoyable are more likely to incorporate the subject into the curriculum. Perceived expectations from the department, administration, or employers also contribute to the faculty’s intention to teach data analytics. Lastly, faculty are more likely to incorporate data analytics if sufficient instruction materials are provided, it is easy to grade the assignments, or it is easy to work with other colleagues. Implications for accounting education are discussed.

Perceived Obstacles to Conducting and Publishing Practice-Relevant Academic Accounting Research

ABSTRACT If academic accounting research is not of interest to practicing accountants and regulators, public interest wanes, the academy becomes an echo chamber of its own ideas, and researchers risk relevancy and financial support. To provide insight about the obstacles perceived to reduce the likelihood that accounting academics will publish practice-relevant research in academic journals, we sent a survey to more than 5,600 U.S. accounting faculty members. Based on 567 survey responses, we identify eight obstacles that the survey respondents believe reduce the likelihood that they will publish practice-relevant research. The most frequently reported obstacle is that academic journal editors are not interested in publishing practice-related research (77 percent of survey respondents). We also provide evidence that the more academics interact with practitioners, the more likely they are to conduct and publish practice-relevant academic research. Recommendations and observations are included to help address the identified obstacles.

An Exploratory Study on the Accounting Practices among Pasar Tani Micro-Entrepreneurs in Malaysia

Micro entrepreneurs contribute significantly to economic growth, and poverty eradication through self-employment, and job creation. However, micro-entrepreneurs are believed to wrestle with effective financial recording and planning. In the absence of proper bookkeeping and accounting, business analysis, and hence future growth planning are difficult. This exploratory study draws on the Social Entrepreneurship Bookkeeping Program initiated by the Faculty of Accountancy, Universiti Teknologi MARA Cawangan Selangor, Malaysia, in 2018. This study examines whether the micro-entrepreneurs at Pasar Tani maintain a proper record of their business transactions, and if not, what are the reasons for not doing so. Using a purposive sampling design involving sixteen micro-entrepreneurs, this study finds a striking result that half of them did not record their business transactions at all. The other half recorded their transactions but to a very limited extent. Furthermore, most of them had no accounting background and were not aware of the importance of bookkeeping for their business growth. Interestingly, 62.5% of the micro-entrepreneurs indicated that they were keen to learn more about accounting even though only 37.5% of them claimed that such a learning opportunity exists. Together, the findings of this study suggest that more accounting short courses and training programs should be organized and promoted to assist the micro-entrepreneurs with their financial recording and planning.

La integración de la tecnología en los docentes universitarios siguiendo el modelo TPACK

The objective of this research focused on identifying the level of technological integration that university professors of the Faculty of Accounting and Administration of Autonomous University of Sinaloa, México, possess, based on the TPACK model during their teaching practice. The results were determined using the criterion of mean frequencies (M), where the low level of conceptual knowledge corresponds to M£2.3, for an intermediate level M>2.3 and M£3.6 and for the high-level M>3.6. These findings showed that the teachers were, in general, above the mean in the seven dimensions of knowledge that make up the model (M=3.6). The data reflected that the teachers were at a high conceptual level of technological integration due to their level of knowledge. It was shown that the hypothesis is true, since the teaching activities that promote learning are related to the level of technological integration following the TPACK model. Future lines of research may include direct observation of educational practices in the classroom to advance towards greater scientific knowledge about the integration of technological tools in the design and development of teaching activities with technology.

Design of a Machine Learning Model to Predict Student Attrition

Higher education institutions are facing a major issue with student dropout rates, which is a global phenomenon that affects a significant portion of enrolled students, particularly those in their first year. The challenge is how to retain students who do not meet requirements during their first year and are at high risk of dropping out, which can have significant economic and social consequences as well as personal ramifications for the students themselves. Universities must prioritize identifying at-risk students and providing targeted assistance to prevent them from leaving the system. Machine learning (ML) models have proven effective in identifying students at risk of dropping out with a high degree of accuracy. In this study, we aim to construct a machine learning model using data extracted from the administration system (Neptun) to predict student dropout rates in the Business Informatics BSc course at the Faculty of Finance and Accounting of Budapest Business School.

Exploring the Impacts of the COVID‐19 Pandemic on Productivity: A Study of Accounting Faculty Who Are Caregivers of Children*

ABSTRACTThis study explores how the COVID‐19 pandemic affected the productivity of accounting faculty who identify as caregivers of children. We examine the effects on caregivers of children because of the significant shift in the family‐work interface that resulted from remote working and learning. We draw on existing family‐work conflict research to develop four hypotheses that explore why the productivity of accounting faculty who are caregivers of children might be affected differently during the pandemic than that of accounting faculty who are non‐caregivers of children. We surveyed accounting faculty primarily across Canada and the United States. We find that accounting faculty caring for children during the pandemic experienced reduced research, teaching, and service productivity because of increased family‐work conflict and depletion. We supplement our main findings with an analysis of open‐ended questions to further understand productivity changes and supports for research, teaching, and service. Our study contributes to research examining family‐work conflict, employee productivity, and the accounting profession by making practical recommendations for providing targeted support for caregivers of children during times of crisis.

Essential Qualifications: Accounting Faculty Selection Trends

Colleges and universities are challenged with attracting faculty with the essential qualifications to deliver accounting degree programs that meet the accounting profession’s needs. Budget constraints and accreditation standards further influence colleges and universities hiring trends, particularly in the specialized areas of tax and audit. Before the pandemic, business schools began adjusting their hiring practices to address these challenges. Furthermore, institutions were redesigning degree programs to be consistent with the implemented changes in professional certification exams. The disruptive effects of the COVID-19 pandemic on enrollment and operational budgets have exacerbated these challenges. Consequently, institutions may need to alter their recruitment strategies to contend with faculty shortages and provide a curriculum to meet the profession’s needs. This study explored what qualifications decision-makers deemed essential for recently hired accounting faculty. Further, we investigated to what extent particular academic institutional characteristics influenced the selection of an accounting faculty candidate. Finally, this study also reports on the trend in the essential qualifications preferred for new accounting faculty hires.

Automated Learning Strategy to Reinforce Business Writing Mechanics for Accounting Students

ABSTRACT Given the importance of accountants’ writing skills, the written communication expectation-performance gap, and limited accounting faculty time and expertise, this Business Writing Mechanics (BWM) learning strategy provides students with a spelling, grammar, punctuation, and word choice refresher using minimal faculty effort. BWM is an online, self-graded resource that students complete outside of class and consists of four separate assignment modules covering (1) Effective Written Communication, (2) Basic Grammar, (3) Advanced Grammar, and (4) Business Grammar. For each module, students access a PowerPoint slide deck, watch lecture video(s), and demonstrate mastery of the material via a quiz. Large quiz pools allow students to take a quiz multiple times until mastery is achieved. Students’ feedback indicated the PowerPoint slide decks were a good reference tool, the videos were easy to follow, and students’ knowledge, confidence, and awareness of writing mechanics increased.

United States of State Universities Share Leadership Theory and the Strategies Engaging Online Accounting Faculties During Cov19 in Higher Education

Contingent workforce, such as online adjunct faculty, is a crucial component interwoven in the fabric of higher education. The accessibility of technology has assisted in the expansion of online learning education in higher institutions. To support the expansion of the online platform, academic leadership hires remote, part-time faculty to fill instructional positions. Comprehending the critical role online adjunct faculty play in higher education, academic leaders must embrace the changes occurring in higher education and learn how to support online, part-time faculty. There appears to be a particular gap in the literature that rests on not knowing specific leadership strategies to aid with the participation of online adjunct faculty.

Assessing the Publication Records of Accounting Faculty Successfully Tenured and Promoted

The quantity and quality of research articles required to attain tenure or to be promoted in accounting is not always known and evolves over time. To help add clarity to this dilemma, this study evaluates the quantity and quality of publication records for faculty who successfully achieved tenure or promotion at universities offering Ph.D. and/or Masters programs in accounting. Quality of publication was determined based on a number of metrics including the Australian Business Dean’s Council journal list (ABDC), which is now widely used for tenure and promotion decisions as well as for accreditation purposes, and the BYU rankings of accounting journals. We are one of the first empirical studies to use the ABDC to determine research quality. Our analysis shows that for tenure decisions, accounting faculty at Ph.D. granting institutions publish, on average, fewer articles than accounting faculty at Masters universities, but those published articles are at much higher quality journals. In addition, both tenured and promoted faculty at private universities publish significantly more in high quality accounting journals than faculty at public universities. Collectively, our results indicate that research quality and quantity differ between universities that grant Ph.Ds. in accounting and those that only offer a Masters degree in accounting, and between public and private universities. More importantly, our research provides quantity and quality expectations for tenure and promotion cases that can be used by accounting faculty, administrators, and external reviewers across different types of universities. Given that our results are based on historical data and tenure/promotion requirements tend to continually increase over time, this study’s results should only be used as a guide for future tenure and promotion cases.

Validation of an instrument to measure the perception of the beneficiaries of the Social Service Projects of the Faculty of Business Administration and Accounting of the Regional University Center of Coclé

This research work is an advance that seeks to develop an instrument for measuring the perception of the beneficiaries of the Social Service projects of the students of the Regional University Center of Coclé of the University of Panama. We applied an observational, prospective, cross-sectional, descriptive design. As a data collection technique, a scale was developed with items related to the objectives of the Social Service of the University of Panama, approved by the 2010 Academic Council. A content validity of 0.73 was obtained according to the judgment of five experts. Subsequently, the reliability will be determined through Cronbach's Alpha.