Heads Of Accounting Departments Research Articles

The mediating role of accounting disclosure in the influence of AIS on decision-making: A structural equation model

The current study aims to investigate the influence of accounting information system (AIS) elements, including human resources, physical resources, and financial data, in delivering the organization to a suitable decision-making process through the mediating role of well-built accounting disclosure. The study applies its model to the commercial banks listed in the Jordanian market at the end of 2019. A quantitative approach was adopted and a questionnaire was applied on 171 financial managers and accounting department heads within 21 commercial banks in Jordan. Based on the results of a structural equation model, the main hypothesis was accepted referring to the positive influence of AIS elements of human resource, physical resource, and financial data on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan. These results show the importance of AIS in decision-making and encourage companies to adopt modern AIS in order to help them improve the quality of accounting information. The study recommended focusing on increasing skills and knowledge of accounting and financial managers within banks on the multiple ways of benefitting from AIS applications, this can include holding conferences, seminars, and workshops.

Impact of Accounting Information Systems' Quality on the Relationship between Organizational Culture and Accounting Information in Jordanian Industrial Public Shareholding Companies

This study aims to identify the impact of the accounting information systems quality on the relationship between organizational culture and accounting information in Jordanian industrial public shareholding companies. The study population consists of all Jordanian industrial public shareholding companies (n= 63).To achieve the objectives of the study, the researcher developed a questionnaire based on relevant literature and distributed it to the sample unit of the study population (5 questionnaires per company) including finance managers, internal audit managers, IT managers, accounting department heads and accountants in Jordanian industrial public shareholding companies. The total number of questionnaires distributed was 315, of which 300 were retrieved. Three questionnaires were eliminated after the filtering process; therefore the total number of analyzed questionnaires was 297. Simple regression analysis and path analysis were used to examine the hypotheses of the study. The main results were as follows: There is an impact for the quality of accounting information systems on the relationship between organizational cultures and accounting information in Jordanian industrial public shareholding companies. Based on the study results, the researchers reached a number of recommendations, including: Organizational culture should receive the attention it deserves, due to its impact on the quality of accounting information systems through enhancing the practices of accounting information system personnel.

Operating budget processes and practices of clubs: a repeated cross-sectional study over four decades

ABSTRACTThis study represents the fourth phase of a repeated cross-sectional study that was begun in 1985. It examines the current trends of private clubs’ operating budget practices and the changes in the practices over four decades. General managers (GMs) in the private club industry were selected to answer questions in managing their operating budgets, and 408 responses were collected. This study shows that in most clubs, the operating budgets are prepared through a cooperative effort involving the GM, accounting department heads, and others (e.g., department heads and committee heads). Depending on their size—in terms of revenue and membership size—clubs differ significantly in how they prepare operating budgets. As one of only a few budgeting studies in the hospitality industry, this study makes several contributions to the hospitality accounting literature, management, and education.

Assessing the Shortage of Accounting Faculty

In April 2004, Bill Felix, then president of the AAA, appointed the Ad Hoc Committee to Assess the Supply and Demand for Accounting Ph.D.s (The Committee), charged with documenting the existence of any shortage of new Ph.D.-qualified accounting faculty. The Committee conducted surveys with three separate groups: accounting department heads or chairs, accounting Ph.D. program directors, and current accounting doctoral students. Collectively, these groups reported an overall shortage in new accounting faculty with particularly acute shortages in audit and tax specialties. The Ph.D. student survey revealed differences in perceptions between North American and non-North American doctoral students and also provided information on doctoral students' perception of significant program-related stress. Among the Committee's recommendations are that the AAA create an attractive, stimulating, and informative website for potential doctoral students, and that efforts be made to reduce the costs imposed on doctoral students—including personal costs such as stress—in order to make doctoral studies more feasible.

Selected E-Course Controls: Accounting Department Heads Views

Use of the Internet continues to increase, and new technology continues to provide more and better communication options. As more and more students choose to enroll in Internet courses (e-courses), technological advances offer various ways to control academic dishonesty. A questionnaire was developed and distributed to chairpersons of accounting departments to obtain their views about the use of several technological enhancements that could serve as controls in e-courses. Such controls would require that some of these newer physical enhancements be on students’ computers when they register for an e-course. Respondents strongly favored requiring students to provide a digital photo ID and audio capabilities when registering for an e-course. Other potential controls were not supported. Those surveyed also tended to believe that students should use a web cam when completing examinations on-line and that faculty should compare the photo ID with the web cam image. In other settings, they felt that such a comparison was unnecessary. Overall, the accounting department heads surveyed endorsed requiring the student who enrolls in an e-course to obtain some existing technology, and they expect the student to be prepared to spend more than $100 to obtain the technology.

Do the Right Thing: The “Research” Curriculum

The idea initially occurred a short time after reading the Presidential Address (1) as the poignant words and phrases continued to echo throughout my subconscious: ...the sheer excitement of intellectual inquiry in is our responsibility to care for, to expand, to deepen, and to share this of scholarship with our students ...it is time for to accounting to scholarly leadership ...put a scare in the employers, the administrators, the publishers, your colleagues, and each and every one of us And to be honest, at this point, that is still all it is; a single, solitary idea. Yet if embraced, it would fundamentally transform the traditional undergraduate accounting curriculum. It is the following: Design the undergraduate accounting curriculum around the following materials: Working papers (i.e., the academy's leading-edge of scholarship) Journal articles (i.e., the academy's vetted of scholarship) Consider: * Isn't it within these materials where the true intellectual inquiry in accounting takes place, and where such inquiry is evidenced? If so, is it not incumbent upon the accounting academy to share this inquiry, this body of scholarship, with our undergraduate students? * If those of within the academy are unwilling or unable to access and share this of scholarship with our students, what does it say of as scholars, or of the scholarship itself? Indeed, what does it say of accounting's legitimacy within a university? * Would this idea not radically reinvigorate accounting scholarship? Would it not enable to reassert our scholarly leadership? Would it not put a scare in the employers, the administrators, the publishers, your colleagues, and each and every one of us? Again, consider: * What would the employers say? Would they see graduates of such a program as sufficiently and appropriately educated to do the work needed to be done in their organizations? In the public accounting firms? In corporations? In the public sector? Educated to make an immediate contribution, a long-term contribution? Looking back on their own careers and university education, would the leaders of these organizations have approved of such a curriculum? Then again, how much curriculum guidance should we take from the employers? * What would the administrators think? Could today's Business School Deans and Accounting Department Heads support this initiative? To make the undergraduate accounting curriculum more academic? What outcomes might accrue? A backlash from students, from employers, from alumni, from the Circle of Donors or the Friends of the Department, from the accounting faculty itself? What happens to those not into research? How much should the accounting curriculum be affected by the administrators' concerns? * What would the publishers think? How would the textbook, and its traditional three-year cycle, fit with this new model of undergraduate accounting education? Would it become obsolete? Could there still be a role, some profit to be made, in packaging more real-time, academic materials? How much should the accounting curriculum be affected by the publishers' concerns? …

The Balanced Scorecard: A Potential Tool for Supporting Change and Continuous Improvement in Accounting Education

Rapid changes in the technological and competitive environment are posing serious challenges to accounting education. Meeting these challenges will require accounting educators and programs to undergo fundamental changes and to continuously seek ways to increase the value of their contributions. This article illustrates how the balanced scorecard may be used by accounting educators to stimulate, guide and sustain such continuous improvement efforts. Survey and interview responses from 69 accounting department heads are generally supportive of the balanced scorecard's potential applicability and benefits to accounting programs. These department heads also provide suggestions on the items that can comprise an effective balanced scorecard for an accounting department, as well as factors that can affect its successful implementation.

Scholarly accomplishments in promotion and tenure decisions of accounting faculty

Abstract Deans and accounting department heads are surveyed to measure the relative importance assigned to various scholarly accomplishments in promotion and tenure decisions of accounting faculty at AACSB-accredited institutions. We also investigate whether these importance ratings vary across colleges of business and their departments of accounting in accordance with their educational missions, as determined by an institution's classification under the Carnegie Foundation system. The results demonstrate that accomplishments involving publication, external recognition, and funding count most in tenure and promotion decisions. Academic publications and awards are rated the highest at all institutional types. And, of the 39 scholarly accomplishments examined, fewer than half were assigned an average importance of four or higher on a 7-point scale. Further, the importance assigned to certain scholarly accomplishments by deans and accounting heads varies with the educational missions of their institutions. At doctoral-granting, high research support institutions, deans and heads employ a different definition of scholarship than do their colleagues at Comprehensive institutions. Academic publication activities and external recognition tend to dominate tenure and promotion decisions at doctoral-granting, high research support institutions. Comprehensive deans and heads place significantly more importance on scholarly accomplishments associated with practitioner publications, pedagogical publications, national and regional academic meetings, and instruction.

Research, teaching, and service in promotion and tenure decisions of accounting faculty

This study examines whether the relative values of research, teaching, and service activities in promotion and tenure decisions of accounting faculty vary across American Assembly of Collegiate Schools of Business (AACSB)-accredited colleges of business and their departments of accounting in accordance with their educational missions. Educational mission is determined by an institution's classification under the Carnegie Foundation system. Deans and accounting department heads are surveyed to measure relative emphasis placed on research, teaching, and service. The results demonstrate that the manner in which deans and accounting department heads value research, teaching, and service is consistent with their institutions' educational mission. The views of both deans and accounting department heads at doctoral-granting, high research support schools (Research I and II) differ from those of their counterparts at both doctoral-granting, low-research support schools (Doctorate I and II), and nondoctoral-granting schools (Comprehensive). We conclude that in studies examining faculty performance, the traditional classification of institutions based simply on doctoral-granting status may provide misleading or incomplete results. Our results show that the views of both deans and accounting department heads at doctoral-granting institutions are not homogeneous regarding the relative emphasis placed on both research and teaching. Accordingly, we recommend that future research studies in this area utilize the more discriminating Carnegie classification scheme.

Faculty Evaluation Perspectives in Colleges of Business: How Marketing Department Heads' Evaluations Differ from those of Department Heads in other Business Disciplines

Simulated evaluations of business professors for the purposes of merit pay increases are analyzed using conjoint analysis. Results from a national sample of department heads at AACSB accredited colleges show that significant interdisciplinary differences in evaluation perspectives exist within business colleges. A continuum exists between the academic perspective of marketing department heads and the professional perspective of accounting department heads.

Demand for and supply of SEC courses

Abstract We surveyed a group of CPAs and college and university faculty members to determine the demand for SEC courses in their respective professional domains. We also surveyed accounting department heads to ascertain the number of SEC courses currently available. The CPAs showed some support for an elective undergraduate SEC course and considerable support for either a required or elective graduate course. The academic group showed support only for an elective graduate SEC course. Only 55 schools currently offer an SEC course and only 14 offer a course in which at least half the material is strictly SEC-related. Schools that do not offer SEC courses reported that they do not have enough faculty members, that they have too few faculty members with the requisite SEC expertise and that SEC topics tend to be too detailed and specialized to be generally applicable in the curriculum.