Loren A. Nikolai

Personality types of accounting students and faculty: Comparisons and implications

Abstract This exploratory study presents and discusses differences found in the Myers-Briggs Type Indicator (MBTI) types (personality preferences) of undergraduate and graduate accounting students, as well as accounting faculty members as they apply to two concerns. The first is the ability of todays accounting education programs to attract the types of students demanded by the profession. The second is the propensity of accounting faculty to expand traditional teaching modalities beyond those aimed at disseminating technical accounting knowledge. The results (using chi square tests) indicate significant differences in certain MBTI types among the groups, which have implications for accounting programs as they attempt to implement fundamental changes advocated by the profession and the Accounting Education Change Commission. The implications are discussed as they relate to accounting students who are predominantly extraverts, sensors, thinkers, and judgers, as well as to attracting and retaining a more diverse group of students. The implications of expected changes in teaching modalities are also discussed as they relate to accounting faculty who are predominantly introverts, sensors, thinkers, and judgers.

A thematic analysis of oral communication concerns with implications for curriculum design

Abstract This study presents a thematic analysis of the oral communication concerns of three different accounting constituencies: undergraduate accounting majors, accounting graduate students, and professional accountants in two large public accounting firms. The analysis was based on 705 total concerns statements obtained from an open-ended questionnaire administered to respondents using the “communication concerns model” as its theoretical underpinning. Based on the identification of themes of oral communication concerns that arise from this analysis, the study makes suggestions for the content and sequencing of oral communication instruction in collegiate or post-collegiate instruction.

An approach to developing a 5-year integrated accounting program

Abstract The purpose of this paper is to describe the 5-year (150-hour) integrated accounting program developed as a “moderate restructuring” in one major public university (without funding from an AECC grant). The 5-year integrated accounting program emphasizes critical thinking, communications, and interpersonal skills, and includes coursework in general education, business, and accounting. The general education segment includes “clusters” of courses in various liberal arts areas. The business and accounting segments include core courses plus elective courses which allow students to develop breadth or depth. Also included in the program are writing-intensive, undergraduate seminar, and international studies components.

An Analysis of the Organizational Interaction of Accounting Departments

In the context of an organizational set and its related prestige ranking, it is found that coalition formation among accounting departments is a function of perceived prestige and geographic locati...

Evaluation of an approach used to develop, implement, and monitor a 5-year integrated accounting program

Abstract This article reports on the results of developing, implementing, and monitoring a 5-year (150-hour) integrated accounting program at the University of Missouri. The article discusses how the program was originally developed, what is meant by an integrated program, and what was envisioned as the program administration. The article then discusses the current program as to what worked, what did not work, and what elements of the program were changed, as well as the reasons for the changes. Recommendations to help other schools/departments in their program and curriculum revision processes are also provided.

Voting patterns of big eight representatives in setting accounting and auditing standards

Abstract The “Big Eight” accounting firms are alleged to dominate the setting of accounting and auditing standards. This paper identifies the recent criticisms and reviews the standard setting procedures of the APB, FASB, and the ASB. The results of five empirical studies designed to investigate the alleged domination issue are summarized. The conclusion drawn is that there is no empirical evidence to indicate that the Big Eight collectively govern the accounting and auditing standard-setting process.

Form and content of replacement cost information: The impact upon investment criteria

Abstract The Securities and Exchange Commission (SEC) has recently required that certain registrants disclose specific current replacement cost information when filing their 10-Ks. In the current research, unsophisticated investor surrogates were asked to perform an investment task using historical cost and/or variations of actual current replacement cost data for several companies. It was found that neither the content nor the form of the alternative information sets significantly affected the investor decisions.