Business Accreditation Research Articles

A Tableau Teaching Application in Financial Data Analytics to State Local Governments: A Case Study on Louisiana Local Government

ABSTRACT This case builds students’ critical thinking skills and knowledge of how Big Data analytics are used in an audit. Using real local government data, students will utilize Tableau to create and analyze visualizations to answer questions regarding governmental entities’ fiscal health, search for anomalies, and make recommendations to management. These skills are increasingly necessary in today’s workplace and will also be more heavily tested on the CPA Exam beginning in 2024. Additionally, this case addresses AACSB Business Accreditation Standard 4, which calls for critical thinking and current, forward-looking curriculum, and AACSB Accounting Accreditation Standard 5, which calls for the integration of information technology into the curriculum and preparing students to adapt to emerging technologies. Evidence suggests this case improves students’ confidence with Big Data analytics and is a useful learning tool. The case is appropriate for use in data analytics, accounting information systems, governmental accounting, and auditing classes. Data Availability: Efficacy data are available from the authors.

Faculty Perspectives on Discrimination in a College of Business

Diversity and inclusion are core values of the Association to Advance Collegiate Schools of Business (AACSB) accreditation standards. Using survey data collected from faculty members within the College of Business at a 4-year U.S. university, this study assesses faculty perceptions regarding discrimination within the college. We define discrimination based on 12 categories: Age, Sex, Learning Disabilities, Physical Disabilities, Country of Origin, Gender, Religion, Sexual Orientation, Ethnicity/Race, Political Views, Physical Characteristics, and Status. The findings show that most faculty believe that the college leadership understands discrimination. However, several faculty members indicated they have witnessed or experienced discrimination in the college setting. Those who experienced discrimination felt that the situation was not handled appropriately. Unlike prior studies focusing on students, this study focuses on faculty perceptions and experiences regarding discrimination within a college with similar demographics to the average business school. Our findings can help guide future university policies regarding recommendations to educate stakeholders, address issues related to discrimination, and improve reporting channels.

How do location, accreditation, and faculty size affect business schools’ ranking?

This study analyzed the impact of location, accreditation, and faculty size on the ranking of elite business schools. It used descriptive statistics and inferential analysis (analysis of covariance) to establish the effect of location on the business schools’ ranking while also controlling the influence (impact) of the covariates (accreditation and faculty size) on the outcomes. It found that location and accreditation type do not significantly affect the business schools’ ranking. The size of the faculty impacted the rankings of the programs. However, the pairwise comparison of the critical factors shows that faculty size and accreditation are more impactful in European business schools than in China, the United States/Canada, and other regions. Finally, smaller business schools (mainly in Europe) pursue Triple Crown accreditation to compete with more extensive, U.S.-based programs, favoring only the Association to Advance Collegiate Schools of Business accreditation.

AACSB accreditation and student demand

AbstractWe ask whether Association to Advance Collegiate Schools of Business (AACSB) accreditation has a meaningful impact on higher education admissions. To do this, we use the Synthetic control Method to explore 19 U.S. institutions which first achieved this certification recently. We, first, restrict attention to business school enrollment. While initial evidence suggests that the accreditation is associated with a decrease in enrollments, we show that this is complicated by non‐parallel trends prior to accreditation. Compared to their peers, institutions who seek out accreditation were experiencing flatter business enrollments. Correcting for the non‐parallel trends, we fail to find evidence that AACSB accreditation halts this negative undergraduate enrollment trend. We do find potential benefits to graduate business enrollment. Second, considering institution‐wide effects, we fail to find an impact on undergraduate applications, first‐year enrollment, price, or quality of the incoming student body.

What’s Left in Your List? An Analysis of Business Database Holdings, Funding Sources, Cancelations, and the Impact of COVID-19 at Top Ranking U.S. Universities

Business and economics related databases and data sets are the most vital resources for supporting scholarly research and the curriculum at colleges and schools of business, and these resources evolve rapidly and are subject to significant price fluctuations. In this study, the top-ranking U.S. universities according to the U.S. News and World Report with Association to Advance Collegiate Schools of Business (AACSB) accreditation were surveyed about their subscriptions to databases, WRDS data sets, and Bloomberg Terminals to create a benchmark. In this survey, these institutions were also asked to provide information about funding source or cost-sharing changes and cancelations brought forth by budgetary pressures from COVID-19. The intent was to provide a snapshot of the impact of COVID-19 but to also provide guidance to institutions facing similar budgetary pressures in a future financial crisis.

Leveraging the Balanced Scorecard for Online MBA Program Development: A Holistic Approach

The Association to Advance Collegiate Schools of Business (AACSB) accreditation process establishes that a business school meets the high standards set by a peer review board with administrators and faculty members from various accredited colleges and universities. This paper will synthesize the use of the balanced scorecard across four performance dimensions (financial, customer, internal process, and innovation) with the accreditation process for an online MBA program development effort. Specifically, the balanced scorecard will be examined as a strategic management tool for leveraging resource prioritization and allocation decisions needed to maintain accreditation while meeting the various stakeholders' needs, such as students, university, faculty, and administrators.

Assurance of Learning (AoL) and AACSB’s 2020 Business Accreditation Standards: a conversation with Marine Condette

Purpose This paper aims to discuss Assurance of Learning (AoL) and 2020 Standards from Association to Advance Collegiate Schools of Business (AACSB) International with Marine Condette from AACSB. Design/methodology/approach Structured interview. Findings Changes following the 2020 Standards. Originality/value This paper is an interview with Marine Condette from the AACSB Europe, Middle East and Africa (EMEA) office on AoL discussing as well the changes with the 2020 AACSB Standards.

Faculty's subjective well-being: insights from a Mexican business school

PurposeIn this article, the authors aim to achieve a deeper understanding of the aspects that influence academic faculty's subjective well-being (SWB). For this purpose, the authors focus on scholars who work in a business school that not only is located in Latin America, but is in a transition process, changing from being solely a teaching-oriented to a research-oriented model due to Association to Advance Collegiate Schools of Business (AACSB) accreditation purposes.Design/methodology/approachTwenty in-depth semi-structured interviews were conducted with professors at a private business school in Mexico. The interviews took place between November 2018 and late 2020.FindingsScholars of business schools who are transitioning from being teaching-oriented to becoming research-oriented in order to comply with AACSB requirements face heightened institutional pressures that can generate negative effects on professors' SWB; especially on three dimensions: health, a sense of lack of self-efficacy and apprehension due to the lack of resources.Research limitations/implicationsThis paper studied a particular context; however, even when the findings of this article are relevant, they cannot be generalized, as each context will have its own peculiarities.Originality/valueMore attention needs to be given to scholars' SWB, particularly of those working in business schools located in the Global South. This is especially relevant since faculty members of business schools in emerging economies are aiming to compete in the international arena; therefore, they face heightened institutional pressures since they need to be more academically productive without neglecting teaching and administrative tasks and despite having less access to resources than their counterparts working in business schools in developed economies. The authors believe that hearing researchers' stories about their concerns and desires can raise awareness and lead to better work conditions.

Are we moving the needle? An empirical evaluation of business faculty members’ perceptions of DEI efforts

A core value of the Association to Advance Collegiate Schools of Business (AACSB) accreditation standards is diversity and inclusion. Using survey data collected from faculty members within the College of Business at a 4-year U.S. university, this study assesses faculty perceptions regarding diversity, equity, and inclusion (DEI). The findings show that most participants believe that the college is committed to DEI values and agree that the college stakeholders recognize the benefit/need for equity. However, most faculty think that a culture of equity does not categorize their institution and are not aware of the recruitment and retention strategies used by the college or the university.

The role of AACSB accreditation in students' leadership motivation and students' citizenship motivation: business education perspective

PurposeThe main purpose of this study is to examine the role of Association to Advance Collegiate Schools of Business (AACSB) accreditation in business education students' leadership motivation and citizenship motivation.Design/methodology/approachThis study followed a quantitative approach: a conceptual model was developed based on an extensive review of the related literature; a questionnaire-based survey was conducted through an online link sent to faculty members and heads of business schools across Jordan which has AACSB accreditation. In total, 307 questionnaire surveys were completed and used in the statistical analysis. The two-stage approach of structural equation modeling (SEM) was employed to analyze and interpret the data and used to validate the conceptual model of this research.FindingsThe findings through SEM indicate all five latent constructs of organizational effectiveness have a significant and positive impact on business student citizenship motivation (SCM), whereas for the student leadership motivation (SLM), only student career development (SCD) has an insignificant impact.Research limitations/implicationsSome limitations are associated with the quantitative methods of data analysis, missing demographic details of some respondents, and non-observation of response bias. The study model only includes five latent constructs of organizational effectiveness, which are appropriate to the study population and environment.Originality/valueThis research offers a substantial contribution to the unexplored area of the organizational effectiveness of accreditation and its impact on the student leadership and citizenship, specifically in the context of Jordan. Moreover, as there are few AACSB studies in the Middle East, this research goes some way to address this shortage.

In Search of Scholarly Impact

In Search of Scholarly Impact

Breach of Trust: Proposing a Business Accreditation for “Probono Publico” Media

Breach of Trust: Proposing a Business Accreditation for “Probono Publico” Media

A Case of Teaching and Assessing an Introduction to Information Technology Course

Society witnesses that technology, especially information technology, plays a more and more important role in business and other areas. Not surprisingly, the new 2020 business accreditation standards by the Association to Advance Collegiate Schools of Business International (AACSB) have added technological competency and agility to reflect this trend. While most students know that information technology is important, teaching information technology in a business course of a business program has always been a challenge. Due to the AACSB requirement, technological competency may become one of the learning goals of business programs, and how to assess it becomes a new task to most business programs. This paper presents a new approach to teaching information technology courses and an innovative technological competency assessment instrument and effectiveness at an AACSB accredited school of business.

Solving a University Course Timetabling Problem Based on AACSB Policies

The purpose of this research is to solve the university course timetabling problem (UCTP) that consists of designing a schedule of the courses to be offered in one academic period based on students’ demand, faculty composition and institutional constraints considering the policies established in the standards of the Association to Advance Collegiate Schools of Business (AACSB) accreditation. These standards involve faculty assignment with high level credentials that have to be fulfilled for business schools on the road to seek recognition and differentiation while providing exceptional learning. A new mathematical model for UCTP is proposed. The model allows the course-section-professor-time slot to be assigned for an academic department strategically using the faculty workload, course overload, and the fulfillment of the AACSB criteria. Further, the courses that will require new hires are classified according to the faculty qualifications stablished by AACSB. A real-world case is described and solved to show the efficiency of the proposed model. An analysis of different strategies derived from institutional policies that impacts the resulting timetabling is also presented. The results show the course overload could be a valuable strategy for helping mitigate the total of new hires needed. The proposed model allows to create the course at the same time the AACSB standards are met.

Maintaining AACSB international accreditation: from basics to best practices

Purpose A truly successful continuous improvement review (CIR) visit does more than merely check the boxes for a positive recommendation. It builds the story of the school and should be an opportunity for its culture to shine through. The purpose of this paper is to demonstrate how to facilitate a successful CIR visit by moving from the basics of accreditation to understanding, implementing and “living” best practices. Design/methodology/approach Short tenure and high turnover among business school deans, mean that the majority of those leading the CIR may have no previous experience with the process. Findings This study begins by providing an overview of the role of accreditation and the role of the dean in the accreditation process. With a combined experience of over 35 years in the dean role and having served on or chaired over 35 accreditation visits, the authors share their experiences and offer a seven-step process for understanding and implementing best practices in the Association to Advance Collegiate Schools of Business accreditation process. Originality/value The suggestions offered in this study should help schools enhance long-term positive outcomes and serve as a guide to those navigating the CIR process.

Lead to transform a successful organizational change

Study Level/Applicability This case aims to assist students to learn about leadership theory and leadership effectiveness in terms of organizational change. It is best suited for undergraduate courses in leadership development, organizational behavior and specific teaching modules in Master in Business Administration courses. Subject area Leadership and leadership effectiveness; organizational change. Case overview This case is about a decade (2010–2020) of a transformation journey of the School of Business at Southern Connecticut State University (SCSU). Dr Durnin has been the first female Dean of School of Business in Connecticut State Colleges and Universities (CSCU) who made this transformation possible and continuing on. With listening ears and a supportive heart, Dr Durnin first moved faculty and staff members out of a “sick” office building and then created a supportive and collaborative culture to build the consensus among faculty and staff members to change for good. It has been her personalized influence, charisma and extraordinary upward negotiation that lead the School to shape its collective effort toward a multi-year Association to Advance Collegiate School of Business accreditation process since 2014. When dealing the uncertainty caused by the 2020 global pandemic, her autonomy-supportive approach once again connected people meaningfully together to excel the challenges brought by COVID-19 pandemic. Expected learning outcomes This case provides an example of female leader in higher education to illustrate a successful transformational leadership (TFL) example in the USA, as well as its implications on gender issues and leadership effectiveness. Upon completing the analysis of this case, students should be able to: – understand the TFL concepts, theory and its behavioral implications on gender and leadership effectiveness; and – assess and evaluate effectiveness of TFL styles in organizations. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or e-mail support@emeraldinsight.com to request teaching notes. Subject code CSS 6: Human resources. Keywords Transformational leadership, Organizational change, Gender and leadership effectiveness

COMPARATIVE ANALYSIS OF PROGRAM SUBJECT AREAS FOR TRAINING INFORMATION TECHNOLOGY MANAGERS IN UKRAINE AND THE UNITED STATES

The article presents a comparative analysis of information technology and management subject areas in Ukraine and the US over the past 25 years. Special attention is given to the program subject areas under which universities can train specialists in IT management, a branch at the intersection of IT and management. In particular, the article traces transformations in the Cabinet of Ministers’ decrees on these fields of study, and details the amendments introduced into the classification of qualification levels, fields of study and subject areas in compliance with Decrees № 325 dated 1994, № 507 dated 1997, № 1719 dated 13.12.2006, № 787 dated 27.08.2010, and № 266 dated 2015. The article also outlines the higher education standards on IT and management developed on the basis of active Decree № 266 and other regulations. Further, it identifies the specifics of professional training of managers and IT specialists in the US. In particular, it outlines the Guiding Principles and Standards for Business Accreditation by the Association to Advance Collegiate Schools of Business, and the Computing Curricula Guidelines jointly developed by the Association for Computing Machinery and the Computer Society of the Institute for Electrical and Electronic Engineers. Finally, the article correlates computing-related study areas in Ukraine and the US, and shows that reforms in IT and management fields of study are still in progress in Ukraine. The author concludes that while IT components in management subject areas are quite comparable in Ukraine and the US, the weight of business ones in IT subject areas is much smaller in Ukraine, which sidelines the professional training of IT managers in these subject areas. The author stresses the prospects of further analysis of the IT management programs available in Ukraine as well as the opportunities of incorporating the US experience to develop professional training of IT managers in the universities of Ukraine.
 Key words: program subject area; field of study; higher education standards; information technology; management; IT managers.

International business accreditation as a trigger for business school development

PurposeBusiness schools turn to prestigious international accrediting bodies (AACSB, EQUIS and AMBA) in their quest for legitimacy, improved status and reputation. What pains and gains are involved when pursuing these credentials? What are the facilitative and friction forces, supporting or inhibiting development in the different levels of the organization? The paper aims to discuss these issues.Design/methodology/approachThis qualitative single case study provides an extant literature review on business accreditations and their effect on business school development. Through examining the business school organization from four angles, “levels of change,” the accreditation process related events in a Nordic business school during 2009–2017 are analyzed.FindingsRegardless of the typical path-dependency of academic organizations, an accreditation process significantly affects the business school development in all four levels of the organization – dominant logic, culture, structures and systems – through changing the everyday activities. Individual actors become more aware of the underlying values, beliefs and assumptions behind their own behavior as well as that of the overall organization. Deeply rooted understanding of “academic freedom” is challenged. New relationships and working culture are created across sub-units and individuals. Introducing faculty qualifications criteria may lead to department mergers. Accreditation data systems bring transparency into academic work, increasing the consciousness and result orientation among individuals.Originality/valueThis study contributes to the limited theoretical understanding of the development a professional organization through accreditation, adds to the understanding of practical consequences on the level of an individual organization, as well as offers managerial suggestions for business school leaders.

Modeling the critical barriers to implementation of AACSB accreditation in business schools

PurposeThe purpose of this paper is to identify and model the key barriers to the issue of adoption and implementation of AACSB accreditation standards in business schools. Business school management can focus on removing the key barriers and implement accreditation standards and practices to improve the quality of programs offered by them.Design/methodology/approachThe present study adopts the interpretive structural modeling (ISM) approach to develop a hierarchical-based model of the key barriers to implementation of Advance Collegiate Schools of Business (AACSB) accreditation standards. It also depicts the mutual relationships among the key barriers.FindingsThe paper has identified the key barriers and presented an integrated model using ISM. Business schools need to pay maximum attention to diagnose and overcome these hindrances for effective implementation of AACSB accreditation standards.Research limitations/implicationsThe model is based on the experts’ opinions, which may be biased, influencing the final output of the structural model. The developed model is to help the business school management in understanding the significance of the barriers, to prioritize or eliminate the same for the implementation of accreditation standards.Originality/valueThe depiction of barriers in the form of an ISM-based model is a new effort in the area of business school accreditation. The results will be useful to understand the barriers and overcome these for successful implementation of AACSB accreditation standards in business schools.

Research on Internationalization Path of Application-oriented Undergraduate Education of Business Administration Specialty

Business administration specialties are widely set up by financial colleges and universities in China, which have distinct characteristics of practicality and applicability generally. For a local school striving to build a high-level application-oriented university of finance and economics in Shanghai, it is important to design specific education mode of undergraduate students based on purpose, objective and current background in the process of specialty development planning. In the work of constructing a new application-oriented undergraduate specialty, together with the eligibility process and application for business accreditation by Association to Advance Collegiate Schools of Business, the emerging education mode of internationalization path was studied by comparing data, exploring methods and summarizing experiences of universities at home and abroad. It was elaborated that objective design with management system, curriculum structure with module settings, teacher development with incentive mechanism, teaching facilities with service system, and employer feedbacks with social appraisal should be improved to make the change. Some detailed suggestions are discussed to further explore the internationalization path of application-oriented undergraduate education for the specialty.