Graduate Accounting Programs Research Articles

Developing a STEM-designated accounting curriculum

With the increasing focus on technology in accounting education and the profession, numerous accounting programs are modifying curricula to ensure students have the necessary technical skills to succeed in their future careers. Moreover, at least 83 graduate accounting programs have obtained STEM designation to signify the technological focus of their curricula. The purpose of this study is to present information to accounting educators on the current state of affairs surrounding accounting programs and STEM, as well as offer information for obtaining STEM designation. Specifically, we offer background information on the convergence of accounting and technology, the current status of accounting as STEM, the benefits of and guidance for obtaining STEM designation, and resources for incorporating technology into the accounting curriculum. In addition, we present a table of instructional data analytics tools that lists case studies for various technologies and topics, articles detailing course design for specific technology areas, relevant papers discussing technology in the accounting profession, and textbooks and websites pertaining to data analytics instruction.

Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors

SYNOPSIS Graduate accounting enrollments are declining, which is concerning to accounting departments and the accounting profession. However, little is known about why some accounting students seek a graduate accounting degree, whereas others do not. Our research examines senior accounting students who plan (e.g., the grad group) or do not plan (e.g., the nongrad group) to obtain a graduate accounting degree. We focus our survey around three research questions. First, we find few differences in background characteristics between the grad and nongrad groups. Second, the grad group judges the cost/benefit of obtaining a graduate accounting degree more favorably and plans to take on less incremental debt in obtaining a graduate accounting degree. Third, relative to the nongrad group, the grad group perceives a more significant increase in four key differential career beliefs from obtaining a graduate accounting degree. Accounting programs can use our results to support enrollments in graduate accounting programs. Data Availability: Data are available from the authors upon request. JEL Classifications: M40; M41.

Teaching Advanced Data Analytics, Robotic Process Automation, and Artificial Intelligence in a Graduate Accounting Program

ABSTRACT Technological advances in data analytics, robotic process automation (RPA), and artificial intelligence (AI) are transforming businesses and redefining what skill sets are needed in the accounting profession. To prepare students, academic accounting departments must develop strategies to integrate data analytics and emerging technologies into the curriculum. This paper discusses the design process used in a graduate-level advanced data analytics course that incorporates RPA and AI at a public university in the northeastern region of the United States. The paper concludes with a statistical analysis of precourse/postcourse student reflections and feedback surveys as part of a quality assurance initiative. The results suggest strong evidence of student learning related to the course learning objectives.

Scientific production in accounting in Brazil: analysis with doctoral theses

Contextualization: The increase in scientific research in accounting that has taken place in Brazil in recent years involves the increase in postgraduate courses. In this way, it is pertinent to verify the progress in accounting research through the doctoral theses defended. Gap: The originality of the research lies in the identification, amplitude and period covered, as well as in the analysis of the methodological items used in the doctoral theses in accounting. Purpose: To present a survey of the characteristics of doctoral theses in accounting defended between the years 2012 to 2016 in Brazil. Methodology: As for the methodology, a bibliometric analysis was carried out through the technique of meta-analysis, in 147 theses published by graduate programs in accounting. Results: The main results were: (1) the thematic area most addressed in the theses was financial accounting; (2) there is a predominance of male doctoral students; (3) in relation to the methodology, the most used type of research is descriptive and the procedure is documentary; (4) regarding the methodological approach, the predominance is quantitative studies, with the main technique used for descriptive statistics; and (5) the Agency and Contingency Theories were the ones that most substantiated the studies developed. Conclusion: There was an evolution in the researched subjects within the accounting area, mainly due to the amount of theories used, it was noticed through the meta-analysis that the management accounting area has been evolving.

Accounting Master's Programs in the United States

The U.S. accounting graduate education has evolved considerably over the last few years and offers a plethora of accounting master’s programs. The Department of Accountancy at the Gies College of Business at the University of Illinois has a rich tradition of excellence in graduate accounting education, awarding its first master’s degree in 1922, and remaining at the forefront of accounting education ever since. Gies is a top-three business school for graduate accounting, and the accounting faculty is #1 in the BYU accounting research ranking. It is one of the largest suppliers of leaders of the accounting profession and among its graduates are legions of CFOs, accounting firm partners, and entrepreneurs. Graduates of Gies accounting programs have tremendously successful careers, and the STEM designation provides international students an opportunity to work in the U.S. for 36 months after graduation, and a competitive advantage.
 As the academic director of the MSA program at Gies, and faculty members with many years of experience in the graduate accounting field, we are in a unique position to share our knowledge and observations with you. Our goal is to guide you through the process of assessing US accounting master's programs, explain the general admission requirements, and provide tips for a successful application. We conclude the editorial with an example of graduate accounting programs offered by the Gies College of Business at the University of Illinois.

COVID-19 and emergency online and distance accounting courses: a student perspective of engagement and satisfaction

ABSTRACT Many face-to-face accounting classes were canceled in response to the COVID-19 pandemic and were subsequently delivered exclusively in an online and distance learning format. This paper investigates the impact of this migration on accounting students’ engagement and satisfaction in the early stages of the pandemic. A survey was administered to all the students registered in the undergraduate and graduate accounting programs of a large state-funded university in Canada. The study finds that the variables stress/anxiety, social interactions, instructor strategy, technological accessibility and delivery mode flexibility are related to accounting student engagement, while social interactions, instructor strategy, and engagement affect satisfaction. Using factors previously studied in non-pandemic settings, the study shows what drives the extent of accounting students’ engagement and satisfaction during a health emergency. Practical implications include the importance of providing emotional/psychological support to anxious/stressed students, fostering frequent and easy interactions with instructors, and offering added flexibility through asynchronous instruction.

Do Brazilian researchers in graduate accounting programs publish in English? An exploratory study

ABSTRACT Publishing in academic journals leads to recognition among peers and contributes to northern scientific knowledge. Brazilian universities have encouraged the internationalization of scientific production in English. The English language has come to be considered the lingua of science and increasingly by the Accounting area. This study aims to is to provide English publications overview made by Brazilian Accounting researchers. We collected the papers published in English through the Lattes curricula of 489 accredited professors in the 36 Graduate Programs in Accounting Sciences over a 21-year period. Results show that the publishing of papers in English has increased over the years. However, the focus of these publications has been broad, diversified and of low impact. Typically, there has been a lack of papers by Brazilian researchers in top journals and/or journals which are specifically dedicated to the Accounting area.

Analysis of the dissemination of Accounting theses in Brazil

The purpose of this research was to analyze the dissemination of scientific knowledge generated in theses in Accounting Sciences in Brazil defended in stricto sensu graduate programs, between 2009 and 2018. It is a study with a qualitative approach of descriptive character, based on bibliographical and documentary. For data collection, the repositories of theses and dissertations and the regulations of graduate accounting programs in Brazil were used, in addition to the collection available on the CNPq lattes platform. Data recorded in the lattes curriculum of PhDs in each graduate program were analyzed. The data show that the most relevant institutions in research projects, FEA USP and FURB are among those that publish the most. It was found that the theses studied are largely disseminated through annals in congresses and academic events. Among the articles published in scientific journals, 38.0% were in a Qualis A2, B1, and B2 journal, in which FEA USP was the university responsible for the largest number of publications. It was also found that of the 302 articles published with direct relation to doctoral theses, there were 2,382 citations in other scientific research. Of the grand total of theses defended and their respective publications in periodical articles, it appears that the Southeast region was the one with the highest rates of publications. There was a limitation in passing on these data from the accounting area to society in general, and one of the suggestions is to change the form of disclosure and writing, for example, in the format of lectures and workshops.

Student Reflections on Assurance and Taxation during COVID‐19: A Commentary*

ABSTRACTIn this commentary, we document insights on the impact of COVID‐19 on the practice and practitioners of assurance and taxation from the perspectives of prospective professional accountants in a graduate accounting program leading to the CPA designation. These graduate students in accounting highlight that COVID‐19 poses many challenges for the practice of assurance and tax, in terms of the nature and process of work, affecting a wide range of stakeholders. At the same time, a number of examples of creativity and innovation in overcoming challenges were also identified by the students. The richness of student insights leaves us feeling optimistic that the future of the profession is in good hands.

Quem me Ensina a Ensinar? Atividades para o Exercício da Docência

O objetivo do presente estudo foi identificar quais atividades de ensino e aprendizagem são desenvolvidas na pós-graduação stricto sensu em contabilidade e administração para o exercício das atividades docentes. A pesquisa foi realizada por meio de um questionário aplicado em 167 programas de pós-graduação em contabilidade e administração, obtendo o total de 244 respostas válidas. Os resultados evidenciam que a maioria dos respondentes possui experiência na área de ensino e percepção de que os programas de pós-graduação aos quais estão vinculados os preparam para o exercício da docência. No entanto, infere-se, a partir da identificação do contato com atividades de ensino e aprendizagem para o exercício da docência, que estas são pouco desenvolvidas nos discentes por parte dos programas de pós-graduação analisados, sendo que aquelas com maiores médias estão concentradas em instrumentos de avaliação. Assim, parecem haver atividades de ensino e aprendizagem negligenciadas, com exceção dos instrumentos de avaliação, o que pode demonstrar uma inversão de valores da atividade docente, visto que a formação de professores de ciências contábeis e administração parece enfatizar e concentrar seus esforços mais em desenvolver aspectos avaliativos para o exercício da atividade docente, do que desenvolver os processos que precedem esta etapa.

Incorporating Data Analytics into a Graduate Accounting Program

ABSTRACT Over the past several years, there have been numerous calls by the accounting profession, advisory boards, and the American Accounting Association to increase the incorporation of data analytics and related tools into the accounting curriculum. While the calls have been loud and clear for “what” needs to be included in the accounting curriculum, the accounting programs have struggled with “how” to incorporate data analytics. This paper describes how one Master's of Accounting Program (M.Acc.) modified its graduate accounting program in a unique way to incorporate data analytics. Led by faculty, the changes were identified and implemented within nine months. Additionally, data analytics was implemented throughout the program, rather than as a stand-alone class. While not a lasting solution, it enabled the M.Acc. program to incorporate substantive changes into the program in a quick and efficient manner, pending a more extensive revision of the M.Acc. curriculum.

A ansiedade dos mestrandos e doutorandos em contabilidade

Esta pesquisa teve como objetivo analisar o efeito que a motivação, a autoeficácia e variáveis sociodemográficas exercem sobre a ansiedade dos mestrandos e doutorandos em Contabilidade. A amostra foi composta por 246 mestrandos e 76 doutorandos de todos os programas de mestrado e doutorado em Contabilidade do Brasil. Os instrumentos de coleta de dados utilizados foram o Inventário de Ansiedade Traço, para determinar o nível de ansiedade; a Escala de Autoeficácia Geral Percebida, para levantar o nível de autoeficácia; e a Escala de Motivação Acadêmica, para determinar o nível de motivação intrínseca e extrínseca e de desmotivação. Os dados foram analisados através de regressão linear, utilizando a técnica Stepwise Backward. Os resultados revelaram uma predominância de ansiedade nas discentes do gênero feminino em comparação aos discentes do gênero masculino. Em relação ao objetivo primário do trabalho, concluiu-se que a ansiedade é negativa e significativamente impactada pela autoeficácia. Contudo, ela é positiva e significativamente impactada pela motivação extrínseca por controle externo e pela desmotivação. Concluiu-se, também, que preditores, como o nível de motivação para prosseguir nos estudos, ter idade abaixo de 24 anos, o tipo de pós-graduação (se mestrado ou doutorado), receber apoio psiquiátrico/psicológico, receber bolsa acadêmica, o desempenho e o gênero, são significativos para a análise da ansiedade.

Assessing student learning in a graduate accounting program: A case study at an accredited liberal arts institution

Assessing student learning in a graduate accounting program: A case study at an accredited liberal arts institution

Is a Reported Goodwill Impairment Loss Really a Goodwill Impairment Loss? A Financial Reporting Case on Evaluating the Efficacy of Authoritative Guidance

ABSTRACT While undergraduate financial reporting courses focus primarily on the application of generally accepted accounting principles and the mechanics of accounting treatments, graduate-level courses should motivate students to explore standard-setting's theoretical perspective and to develop a more rigorous understanding of accounting issues not necessarily discussed in textbooks, but included, implicitly or explicitly, in the authoritative guidance. Anecdotal evidence suggests that accounting students face difficulties transitioning from the undergraduate setting to the higher expectations common in graduate accounting programs and the workplace. This hypothetical case provides an interesting scenario on goodwill impairment to facilitate the development of students' understanding of accounting theory and its connection to professional research skills. While students are accustomed to computing goodwill impairment losses from knowledge acquired in undergraduate financial accounting courses, this topic contains interesting theoretical and practical issues and serves as a salient example of the analysis of interesting accounting issues possible at the graduate level.

Ética nos periódicos de contabilidade: a percepção dos professores de mestrado e doutorado do Brasil

Este artigo tem por objetivo avaliar a percepção dos professores dos programas de mestrado e doutorado em Contabilidade do Brasil, sobre os aspectos éticos envolvidos na submissão e avaliação de artigos científicos. Para isso, foi submetido aos professores um questionário para medir a frequência de uma lista de situações eticamente inapropriadas nesse processo. Somente 1 dentre 79 professores declarou que não tinha experimentado nenhuma das situações eticamente inadequadas da lista. As relações encontradas entre a ocorrência de situações eticamente inadequadas sugerem a necessidade de políticas abrangentes e integradas para mitigar ou eliminar tais situações. Além disso, os resultados sugerem que pode estar havendo ineficiência social na medida em que os melhores trabalhos de pesquisa podem não estar sendo publicados.

Relação entre Endogenia e a Avaliação CAPES dos Programas de Pós-Graduação em Ciências Contábeis no Brasil

Objective: This study aims to analyze the relation between the inbreeding of the coordinators and the grades conceded in the CAPES assessment of Brazilian Graduate Accounting Programs. Method: Regarding the data analysis, the research is classified as descriptive and the approach is quantitative. The sample consisted of 23 coordinators of Graduate courses in Brazilian regions. For the data analysis, Correspondence Analysis (ANACOR) was used. Results: The results evidenced proximity between the Mobile and Pure Endogenous coordinators and “Grade 3”, between Non-Endogenous coordinators and “Grade 4” and “Grade 5” in the Master’s programs, evidencing that inbreeding is related with the CAPES grades. Contributions: Although the literature review appoints that inbreeding is one of the negative aspects for research performance, it is concluded that the practice can favor an outstanding position in research for the institution. In addition, we believe that the coordinators’ shift to non-Brazilian universities may have influenced the fact that their universities of origin offer doctoral programs or not. Thus, it is possible that the shift to reputable universities contributes to improve accounting research and the grade of the doctoral programs at their universities of origin.

Identifying teaching best practices for accounting courses using appreciative inquiry

Eagle Mountain University (EMU) recently merged its two separate accounting programs into a new college. While the transition from two programs to one program involves many challenges, a priority is the alignment of teaching best practices for accounting courses. This study addresses that objective. An earlier study by the researchers examined quality enablers for online accounting programs by examining a small graduate accounting program at a private university in the Western USA. This study performed additional research on this topic by focusing on identifying teaching best practices for accounting courses for the university. The research model used for this project was based on Thatchenkery's appreciative sharing of knowledge (ASK) model because it encourages knowledge sharing to build on the positive experiences of the organisation. This study was conducted using a virtual approach instead of the traditional face-face meetings used by Thatchenkery's ASK model (2005). Based on the findings of the study, a best practices framework for teaching accounting courses was started for EMU.

Custos Ocultos: Um Estudo das Características das Publicações em Periódicos Nacionais de Contabilidade

This study analyzes the characteristics of the articles published in Brazilian journals of accounting from 2000-2015 with respect to the topic of hidden costs. Hidden costs occur during an organization's management process, although they are not routinely perceived. They have their origin in internal or external dysfunctions of the organization and represent lapses and missed earnings. The nature of the study is quantitative and bibliometric. The sample was composed of 16 articles on the subject of hidden costs published in Brazilian accounting journals listed by the National Association of Graduate Programs in Accounting (ANPCONT) during the period under analysis. Principal findings indicate that only 7 of the 37 journals analyzed published on the subject, for a total of 16 articles . This represents only 0.22% of all articles published in the journals analyzed. It is further noted that only 2 of the 16 articles were published in journals having a Qualis rating higher than B2. Forty-eight (48) different authors participated in the preparation of these studies, with only one author participating in more than one article. With respect to the specific issues addressed, environmental costs are noteworthy, present in 4 of the 16 articles analyzed. The contribution of this study is the identification of the lack of academic development on the subject, given the low number of articles published and the predominance of exploratory research (found in 7 of the studies analyzed).

Análise das características e similaridades presentes na produção científica dos congressos ANPCONT 2007-2014

Este artigo investigou o direcionamento da pesquisa contábil nos congressos da Associação Nacional de Programas de Pós-Graduação em Ciências Contábeis (ANPCONT), no período de 2007 a 2014. O objetivo é identificar as influências do diálogo científico presentes nos trabalhos desenvolvidos nas áreas de Controladoria e Contabilidade Gerencial e Contabilidade para Usuários Externos, de modo a proporcionar uma reflexão quanto ao modelo de pesquisa contábil adotado na produção científica dos referidos congressos. Para inferir as características e similaridades presentes, utilizou-se a técnica de Escalonamento Multidimensional. As evidências empíricas apontam que os congressos da ANPCONT tendem a reproduzir conhecimento vigente, propagando pesquisas que reforçam a abordagem contábil predominante, o que pode representar um projeto pedagógico de ensino-aprendizagem que dissemina um modelo homogêneo de pensamento contábil ancorado no emprego de princípios, métodos e técnicas que preservam o status quo, e replica o que já está dado como paradigma de pesquisa.

Mestres e Doutores em Contabilidade no Brasil: Uma Análise dos Componentes Pedagógicos de sua Formação Inicial

The teaching of accounting in Brazil is experiencing transformations, mainly due to the expansion of higher education, the increased number of graduate accounting programs and the adoption of international accounting standards in the country. The Law on National Education Guidelines and Bases (LDB) requires that college professors must have graduate-level training, with priority on master’s and doctoral programs. In this context, the main objective of this study was to identify the curriculum components for systematized teacher training that are present in Brazilian graduate programs in accounting. The analysis of the indicators of the referred programs, provided by the Office to Improve University Personnel (CAPES) of the Ministry of Education, revealed a low number of disciplines related to training of future professors offered by the master’s and doctoral programs in accounting, as well as wide variation in the offer of graduate teaching assistant positions. This panorama reflects the fact these programs are mainly focused on the development of researchers, with little attention paid to instilling teaching skills in future professors.