Katherine Taken Smith

TEACHING NOTE Educational novels and student role-playing: a teaching note

Educational novels and student role-playing can be used in some accounting classes to present technical information in a way which facilitates learning and infuses student enthusiasm. The purpose of this Note is to briefly relate the following: (1) the authors experiences in using educational novels and student role-playing, (2) the means by which they can be implemented as an instructional tool, and (3) the perceptions of students, educators, and others such as professional journal editors. Use of educational novels and student role-playing as teaching devices have the following goals: 1. to reinforce and expand the students knowledge of the subject matter; 2. to enhance the students image of the accounting field; 3. to present current accounting issues, such as ethics; 4. to improve the students interpersonal and teamwork skills; 5. to improve the students written and oral communication skills; and 6. to make class attendance more enjoyable and educational. To give the reader an idea of what topics may be covered in an educational novel, a partial index from one such novel is provided. The details of the student role-playing assignment are given in a form which can be taken directly from this Teaching Note and distributed to students. Both of these teaching devices are relatively simple to implement and have produced positive feedback from both students and accounting educators who have used them.

Implications of Web assurance services on e-commerce

Abstract The ongoing rapid growth in the popularity of the Internet is having a revolutionary impact on the way companies do business. Doing business online has become a necessity, not an option. However, some consumers are not completely comfortable using the Internet for transacting business because of concerns regarding security of their transactions. For these situations, consumer trust and confidence can be enhanced by a Web assurance service such as AICPA Trust Services. Building on prior studies, the study provides comprehensive information on current reporting requirements, differences among Web assurance services, and results of a recent consumer survey to obtain perceptions of Web assurance services. The theoretical foundation of the current study is based on the Assurance Gaps Model [Burke, K. G., Kovar, S. E., & Prenshaw, P. J. (2004). Unraveling the Expectations Gap: An Assurance Gaps Model and illustrative application. Advances in Accounting Behavioral Research, 7, 169–193]. E-business consumers (users of Web assurance services) can be dichotomized into older consumers and younger consumers, who have different expectations based on information asymmetries. Findings indicate that consumers value Web Assurance services, but younger consumers place greater value on these services than older consumers.

Changes in Gender Distribution Among Accounting Academics

The purpose of this study is to examine the current developments in the distribution of men and women in accounting academia, including university faculty positions and in leadership roles in the American Accounting Association (AAA). The study also reviews womens participation in the accounting practice field. The proportion of faculty positions held by women has increased in all academic ranks. The proportion of AAA leadership positions held by women has increased, such as regional vice presidents and membership on editorial boards. However, even with these increases, a much lower proportion of women hold senior academic ranks and leadership positions in the AAA. Perhaps, if the trend continues, women will account for a higher proportion of these academic roles in the future, but due to the different perspectives on work-life balance and other gender-related differences, women may choose to hold a lower proportion of these roles.

An examination of work-life balance perspectives of accountants

Finding the balance between career and personal life has always been a challenge for working people. Work-life balance refers to people spending sufficient time at their jobs while also spending adequate time on other pursuits, such as family, hobbies, and community involvement. This study addresses two research questions. The first examines the importance people place on work-life balance. The second considers whether gender differences are associated with work-life balance. Data for analysis was obtained via a survey of future accountants (students near graduation); results indicate that work-life balance is very important in career decisions. Findings reveal that a healthy work-life balance is associated with job satisfaction, job performance, and ethical decision-making. Maslows hierarchy theory and McClellands motivational needs theory provide theoretical support for understanding peoples motivation to achieve a healthy work-life balance. Gender theory and related research provide theoretical support why differences exist between male and female accountants perspectives. The study also reviews what current accounting professionals are doing to improve their work-life balance.

A descriptive analysis of ethics codes, CSR and efforts to combat human trafficking

In the accounting and business fields, there is no issue bigger than ethics. Most major multinational companies have adopted formal policies on ethics. Businesses are expected to do what is right in all their activities, including financial reporting, taking care of the environment, treatment of employees, and dealings with customers. Such matters fall under the umbrella of corporate governance and corporate social responsibility (CSR). The aims of this paper are as follows: to review the relevant literature on ethics and CSR, to provide a descriptive analysis of ethics codes of the Fortune 100 corporations, and to review corporate efforts to combat human trafficking.

Development of and Student Reactions to an International Accounting GIS Case Problem

A geographic information system (GIS) is an information technology tool which supports presentation, analysis and communication of the geospatial dimension of data. GIS tools have made significant contributions to decision making in marketing, finance, accounting and business intelligence. Business educators can help their students by using teaching resources that facilitate understanding and application of these powerful tools in online configurations similar to situations that graduates may encounter in their careers. This paper describes an international accounting GIS case, which was one module in a series of business GIS instructional modules. In addition, the paper provides feedback from students regarding the perceived benefits of using the case. Findings indicate that the international accounting GIS case is well received by students and contributes to student learning. Instructor notes are provided that include answers to the case questions.

Financial analysis of companies concerned about human rights

Consumer demand for low prices juxtaposing with a companys need for profitability drives corporations to minimise the costs of goods within their supply chains. This has led some unethical business managers to engage in human exploitation within company supply chains. However, consumers also demand that human rights are not violated in the making of the goods they buy. Thus, corporations are being held accountable for monitoring human rights within their supply chains. The purpose of this paper is to examine the financial performance of Fortune 500 companies that have shown concern over human rights within their supply chains. Since there is a financial cost in safeguarding human rights within supply chains, this paper seeks to determine if companies concerned about human rights suffer financial loss. The 92 concerned companies in the sample, compared to the average company in top industries, were found to have some significantly different financial performance ratios.

Hospital Marketing and Communications Via Social Media

ABSTRACT Social media usage by health care organizations has increased dramatically. Findings from this research show that 95% of the top ranked hospitals use social media. The purpose of this study is to examine whether social media usage varies according to size of hospital and types of services provided. Since social media platforms appeal to different groups of people, this prompts the question of whether certain platforms are more appealing to people who partake in different health services. Findings reveal differences in social media usage depending on the services provided by a hospital.

Mobile advertising to Digital Natives: preferences on content, style, personalization, and functionality

Abstract Digital advertising is the fastest growing form of marketing. Within digital, mobile is the fastest growing medium. Mobile advertising occurs on any mobile device, such as smartphones and tablets. The upcoming generation of Digital Natives is especially prone to viewing mobile advertising. Digital Natives have grown up with digital communications; they use their smartphones to connect with the world and make purchases. Mobile advertising and Digital Natives are both new to the marketplace and, thus, research is scarce on both. This paper investigates the preferences of Digital Natives regarding mobile advertising. Several preferences were found and recommendations are provided.

How Work-Life Balance, Job Performance and Ethics Connect: Perspectives of Current and Future Accountants

Abstract nPrior research has shown that a work environment that facilitates work-life balance not only benefits the personal lives of employees but also leads to better job performance and ethical decision-making. Allocation of time between career and personal life is an age-old challenge for working people. Work-life balance refers to the manner in which people distribute time between their jobs and other activities, such as family, personal pursuits, and community involvement. This study compares the work-life balance perspectives of current and future accountants. Three research questions are examined. The first relates to the importance accountants place on work-life balance. The second concerns how work-life balance perspectives of current practitioners compare to future accountants. The third considers how gender differences affect work-life balance perspectives. Data for analysis was obtained via a survey of current accounting practitioners and of future accountants (students near graduation). Findings indicate that both current and future accountants believe that a healthy work-life balance is connected to work satisfaction, work performance, and ethical decision-making.