Jeffrey J. McMillan

Gender Differences in Determining the Ethical Sensitivity of Future Accounting Professionals

This paper explores possible connections between gender and the willingness to tolerate unethical academic behavior. Data from a sample of 285 accounting majors at four public institutions reveal that females are less tolerant than males when questioned about academic misconduct. Statistically significant differences were found for 17 of 23 questionable activities. Furthermore, females were found to be less cynical and less often involved in academic dishonesty. Overall, the results support the finding of Betz et al. (1989) that the gender socialization approach dominates the structural approach.

Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement

Abstract Students’ goal orientations are examined using two major frameworks for learning: achievement goal theory (AGT) and students’ approaches to learning (SAL). Previous student success research is extended, by examining goal constructs from the AGT framework to determine if they help explain the learning process in accounting. Data were gathered using an established instrument and used to examine how mastery and performance goals are related to students’ academic expectations, achievement, self-efficacy, and test anxiety. Cluster analysis was used to identify four motivation groupings (multiple-goal, mastery, performance, and low motivation). Pairwise comparisons of groups, for expected grades, self-efficacy, anxiety, final exam grade, and course grade, identified differences among some of the clusters. Results suggest that a combination of mastery and performance goal motivations, rather than a singular perspective, may provide better outcomes related to course grades, while reducing dysfunctional outcomes. Based on the results, suggestions are provided to help instructors influence student success.

Students’ ethical and professional perceptions of earnings management

We examine the influence of two treatments on students’ perceptions of earnings management. We find that student reading assignments on earnings management and professionalism topics followed by individual testing do not alter student-reported beliefs. However, when the same students process and report their beliefs about earnings management practices in a group setting, the results are different from their initially reported individual beliefs. These statistically significant results suggest that a group dynamic that involves students in the learning process, may be effective in influencing the ethical judgments and perceptions of our future business professionals.

Classroom Versus Online Assessment

The authors examined students’ effort and performance using online versus traditional classroom testing procedures. The instructor and instructional methodology were the same in different sections of an introductory finance class. Only the procedure in which students were tested—online versus in the classroom—differed. The authors measured student effort by tracking the number of times students accessed study resources that had been placed on the university Blackboard course management system, and performance as grades on tests given either online for some students or in the classroom for other students. The results indicate that neither study efforts nor course performance was influenced by the testing procedure. However, the authors did find a strong positive relationship between students’ effort and their performance in the course.

Economic Value Added (EVA) and the Valuation of Small Businesses

This article presents an overview of the standard asset, market, and income valuation methods generally used to estimate the value of small businesses.