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Accounting education literature review (2013–2014)

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  • Apostolou, Barbara
  • Dorminey, Jack W.
  • Hassell, John M.
  • Rebele, James E.

Abstract

This review of the accounting education literature includes 256 articles published over the two-year period, 2013–2014, in six journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators' Journal. This article updates prior literature reviews by organizing and summarizing recent additions to the accounting education literature. These reviews are categorized into five sections corresponding to traditional lines of inquiry: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Suggestions for research in all areas are presented. Articles presenting instructional resources and cases published in the same six journals during 2013–2014 are listed in appendices categorized by the content area for which they are appropriate.

Suggested Citation

  • Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
  • Handle: RePEc:eee:joaced:v:33:y:2015:i:2:p:69-127
    DOI: 10.1016/j.jaccedu.2015.04.001
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    1. Aleksandra Pop-Vasileva & Kevin Baird & Bill Blair, 2014. "The Work-related Attitudes of Australian Accounting Academics," Accounting Education, Taylor & Francis Journals, vol. 23(1), pages 1-21, February.
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    27. Wendy Fleet, 2013. "Why do Students Choose not to Follow All Instructions when Completing Assessment Tasks?," Accounting Education, Taylor & Francis Journals, vol. 22(3), pages 299-301, June.
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    33. Fred Phillips & Susan Wolcott, 2014. "Effects of Interspersed versus Summary Feedback on the Quality of Students' Case Report Revisions," Accounting Education, Taylor & Francis Journals, vol. 23(2), pages 174-190, April.
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    37. Lars Fallan & Leiv Opstad, 2014. "Beyond Gender Performance in Accounting: Does Personality Distinction Matter?," Accounting Education, Taylor & Francis Journals, vol. 23(4), pages 343-361, August.
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    39. Kim Watty & Paul de Lange & Rodney Carr & Brendan O'Connell & Bryan Howieson & Ben Jacobsen, 2013. "Accounting Students' Feedback on Feedback in Australian Universities: They're Less Than Impressed," Accounting Education, Taylor & Francis Journals, vol. 22(5), pages 467-488, October.
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    45. James Goldstein & Paul Sauer & Joseph O'Donnell, 2014. "Understanding Factors Leading to Participation in Supplemental Instruction Programs in Introductory Accounting Courses," Accounting Education, Taylor & Francis Journals, vol. 23(6), pages 507-526, December.
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    49. Ken McPhail, 2013. "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It: Incorporating Human Rights into the Sustainability Agenda," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 391-412, August.
    50. Miller, Karen C. & Proctor, Thomas Y. & Fulton, Benjamin, 2013. "Teaching managerial responsibilities for internal controls: Perception gaps between accounting and management professors," Journal of Accounting Education, Elsevier, vol. 31(1), pages 1-16.
    51. Margaret Healy & Maeve McCutcheon & John Doran, 2014. "Student Views on Assessment Activities: Perspectives from their Experience on an Undergraduate Programme," Accounting Education, Taylor & Francis Journals, vol. 23(5), pages 467-482, October.
    52. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    53. Carmen Correa Ruiz, 2013. "A Commentary on 'Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum'," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 360-362, August.
    54. Steven Dellaportas & Sutharson Kanapathippillai & Arifur Khan & Philomena Leung, 2014. "Ethics Education in the Australian Accounting Curriculum: A Longitudinal Study Examining Barriers and Enablers," Accounting Education, Taylor & Francis Journals, vol. 23(4), pages 362-382, August.
    55. Sangster, Alan & Franklin, Ellie & Alwis, Dee & Abdul-Rahim, Jo & Stoner, Greg, 2014. "Using Pacioli’s pedagogy and medieval text in today’s introductory accounting course," Journal of Accounting Education, Elsevier, vol. 32(1), pages 16-35.
    56. N. Rowbottom, 2013. "A-Level Subject Choice, Systematic Bias and University Performance in the UK: The Case of Accounting," Accounting Education, Taylor & Francis Journals, vol. 22(3), pages 248-267, June.
    57. Parunchana Pacharn & Darlene Bay & Sandra Felton, 2013. "The Impact of a Flexible Assessment System on Students' Motivation, Performance and Attitude," Accounting Education, Taylor & Francis Journals, vol. 22(2), pages 147-167, April.
    58. Cláudia Teixeira & Delfina Gomes & Janete Borges, 2013. "The Approaches to Studying of Portuguese Students of Introductory Accounting," Accounting Education, Taylor & Francis Journals, vol. 22(2), pages 193-210, April.
    59. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2014. "A summary and analysis of education research in accounting information systems (AIS)," Journal of Accounting Education, Elsevier, vol. 32(2), pages 99-112.
    60. Christine Helliar, 2013. "The Global Challenge for Accounting Education," Accounting Education, Taylor & Francis Journals, vol. 22(6), pages 510-521, December.
    61. Ragland, Linda & Ramachandran, Usha, 2014. "Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students," Journal of Accounting Education, Elsevier, vol. 32(2), pages 113-129.
    62. Shannon Sidaway & Paul de Lange & Frederique Bouilheres & Alan Sangster, 2013. "Professional Accounting Body Affiliation: Shifting Priorities in the Transition from Student to Practitioner," Accounting Education, Taylor & Francis Journals, vol. 22(6), pages 605-617, December.
    63. Jane Andrew, 2013. "Incorporating Human Rights into the Sustainability Agenda," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 418-420, August.
    64. Markus Grottke & Christoph Pelger & Claudia Schmiedeberg, 2013. "Firm or Faculty? Evidence on Characteristics of German-speaking Accounting PhD Students and their Career Preferences," Accounting Education, Taylor & Francis Journals, vol. 22(1), pages 66-84, February.
    65. Martin Turner & Rachel Baskerville, 2013. "The Experience of Deep Learning by Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 22(6), pages 582-604, December.
    66. Rosario L�pez Gavira & Kamil Omoteso, 2013. "Perceptions of the Usefulness of Virtual Learning Environments in Accounting Education: A Comparative Evaluation of Undergraduate Accounting Students in Spain and England," Accounting Education, Taylor & Francis Journals, vol. 22(5), pages 445-466, October.
    67. Robert Bloom, 2013. "The Experience of Substituting for a Colleague," Accounting Education, Taylor & Francis Journals, vol. 22(1), pages 105-107, February.
    68. Stanley, Trevor & Marsden, Stephen, 2013. "Accountancy capstone: Enhancing integration and professional identity," Journal of Accounting Education, Elsevier, vol. 31(4), pages 363-382.
    69. Gareth Owen, 2013. "Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 340-356, August.
    70. Nadana Abayadeera, 2013. "The Experience of an International University Teacher in Australia," Accounting Education, Taylor & Francis Journals, vol. 22(3), pages 295-298, June.
    71. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    72. Jackson, Mark, 2014. "Accounting “Boot Camp”," Journal of Accounting Education, Elsevier, vol. 32(1), pages 88-97.
    73. Bradbard, David A. & Alvis, Charles & Morris, Richard, 2014. "Spreadsheet usage by management accountants: An exploratory study," Journal of Accounting Education, Elsevier, vol. 32(4), pages 24-30.
    74. Gordon, Teresa P., 2013. "Not-for-profit accounting in a changing world of standard setting: What professors and students need to know," Journal of Accounting Education, Elsevier, vol. 31(3), pages 232-243.
    75. Matthias Nnadi & Mike Rosser, 2014. "The 'Individualised Accounting Questions' Technique: Using Excel to Generate Quantitative Exercises for Large Classes with Unique Individual Answers," Accounting Education, Taylor & Francis Journals, vol. 23(3), pages 193-202, June.
    76. Fogarty, Timothy J. & Jonas, Gregory A. & Parker, Larry M., 2013. "The medium is the message: Comparing paper-based and web-based course evaluation modalities," Journal of Accounting Education, Elsevier, vol. 31(2), pages 177-193.
    77. Benny G. Johnson & Carol Springer Sargent, 2014. "Impact of Formulas, Language and Instruction on Student Performance on Cost-Volume-Profit Problems," Accounting Education, Taylor & Francis Journals, vol. 23(1), pages 22-41, February.
    78. Chui, Lawrence & Martin, Kasey & Pike, Byron, 2013. "A quasi-experimental assessment of interactive student response systems on student confidence, effort, and course performance," Journal of Accounting Education, Elsevier, vol. 31(1), pages 17-30.
    79. Meyer, Michael J. & Meyer, Teresa S., 2014. "Accounting case search: A web-based search tool for finding published accounting cases," Journal of Accounting Education, Elsevier, vol. 32(4), pages 16-23.
    80. Marann Byrne & Barbara Flood & Julie Griffin, 2014. "Measuring the Academic Self-Efficacy of First-year Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 23(5), pages 407-423, October.
    81. Kim Watty & Satoshi Sugahara & Nadana Abayadeera & Luckmika Perera, 2013. "Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka," Accounting Education, Taylor & Francis Journals, vol. 22(5), pages 502-506, October.
    82. Gareth Owen, 2013. "A Rejoinder to Commentaries on 'Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum'," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 363-365, August.
    83. Omaima A. G. Hassan & Alison Fox & Gwen Hannah, 2014. "Self- and Peer-Assessment: Evidence from the Accounting and Finance Discipline," Accounting Education, Taylor & Francis Journals, vol. 23(3), pages 225-243, June.
    84. Bea Chiang & Hossein Nouri & Subarna Samanta, 2014. "The Effects of Different Teaching Approaches in Introductory Financial Accounting," Accounting Education, Taylor & Francis Journals, vol. 23(1), pages 42-53, February.
    85. Aldys Tan & Bikram Chatterjee & Susan Bolt, 2014. "The Rigour of IFRS Education in the USA: Analysis, Reflection and Innovativeness," Accounting Education, Taylor & Francis Journals, vol. 23(1), pages 54-70, February.
    86. Stefan Schaltegger, 2013. "Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance?," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 385-387, August.
    87. Christine Yap & Suzanne Ryan & Jackie Yong, 2014. "Challenges Facing Professional Accounting Education in a Commercialised Education Sector," Accounting Education, Taylor & Francis Journals, vol. 23(6), pages 562-581, December.
    88. Samantha Sin & Nicholas McGuigan, 2013. "Fit for Purpose: A Framework for Developing and Assessing Complex Graduate Attributes in a Changing Higher Education Environment," Accounting Education, Taylor & Francis Journals, vol. 22(6), pages 522-543, December.
    89. Monte Wynder, 2013. "Will Rhetoric ever Become Reality? A Rejoinder to Larrinaga and Schaltegger," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 388-390, August.
    90. Gerard Stone & Margaret Lightbody & Rob Whait, 2013. "Developing Accounting Students' Listening Skills: Barriers, Opportunities and an Integrated Stakeholder Approach," Accounting Education, Taylor & Francis Journals, vol. 22(2), pages 168-192, April.
    91. Howieson, Bryan & Hancock, Phil & Segal, Naomi & Kavanagh, Marie & Tempone, Irene & Kent, Jenny, 2014. "Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants," Journal of Accounting Education, Elsevier, vol. 32(3), pages 259-275.
    92. Xin Guo, 2014. "Incorporating Mind Maps into Teaching and Learning in Higher Education: My Experience as an International University Lecturer," Accounting Education, Taylor & Francis Journals, vol. 23(3), pages 258-261, June.
    93. Bruce A. Reinig & Ira Horowitz & Gene Whittenburg, 2014. "Determinants of Student Attitudes toward Team Exams," Accounting Education, Taylor & Francis Journals, vol. 23(3), pages 244-257, June.
    94. Ian P. Herbert & John Joyce & Trevor Hassall, 2014. "Assessment in Higher Education: The Potential for a Community of Practice to Improve Inter-marker Reliability," Accounting Education, Taylor & Francis Journals, vol. 23(6), pages 542-561, December.
    95. Donald E. Wygal & Kim Watty & David E. Stout, 2014. "Drivers of Teaching Effectiveness: Views from Accounting Educator Exemplars in Australia," Accounting Education, Taylor & Francis Journals, vol. 23(4), pages 322-342, August.
    96. Humphrey, Roberta L. & Beard, Deborah F., 2014. "Faculty perceptions of online homework software in accounting education," Journal of Accounting Education, Elsevier, vol. 32(3), pages 238-258.
    97. Jeff Everett, 2013. "A Commentary on 'Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It'," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 413-417, August.
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    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Analysis of trends in the accounting education literature (1997–2016)," Journal of Accounting Education, Elsevier, vol. 41(C), pages 1-14.
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    9. Rob Jones, 2017. "Enlightenment through engagement? The potential contribution of greater engagement between researchers and practitioners," Accounting Education, Taylor & Francis Journals, vol. 26(5-6), pages 414-430, November.
    10. Palazuelos, Estefanía & San-Martín, Paula & Montoya del Corte, Javier & Fernández-Laviada, Ana, 2018. "Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 150-161.
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    12. Bernardi, Richard A. & Collins, Kimberly Z., 2019. "‘Leveling the playing field’ when ranking accounting-education authors," Journal of Accounting Education, Elsevier, vol. 46(C), pages 1-25.
    13. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.
    14. Butler, Maureen G. & Church, Kimberly S. & Spencer, Angela Wheeler, 2019. "Do, reflect, think, apply: Experiential education in accounting," Journal of Accounting Education, Elsevier, vol. 48(C), pages 12-21.
    15. Rebele, James E. & St. Pierre, E. Kent, 2015. "Stagnation in accounting education research," Journal of Accounting Education, Elsevier, vol. 33(2), pages 128-137.
    16. Richard A. Bernardi & Kimberly A. Zamojcin & Taylor L. Delande, 2016. "Ranking accounting authors and departments in accounting education: different methodologies – significantly different results," Accounting Education, Taylor & Francis Journals, vol. 25(6), pages 568-597, November.
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    24. Anctil, Regina & Grimm, Stephanie D. & Maloney, Mary M., 2020. "Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).

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