Literature Review of Technology-Related Research in Accounting Education: 2010 - 2020

Campbell, R.I.; Owens‐Jackson, Lisa A.; Theuri, Peter M.

doi:10.2139/ssrn.3802292

Cited by 3 publications

(4 citation statements)

References 155 publications

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“…The existing innovations are in data analysis and many other tools (IDEA, Python, and Tableau). Therefore, there is more and more urgent demand to integrate data analysis and new technology into the curriculum of accounting [ 28 ]. Sledgianowski et al provides a demonstration to integrate big data and information systems into teaching resources from the perspective of integration framework of accounting education ability [ 29 ].…”

Section: Literature Reviewmentioning

confidence: 99%

“…The model was designed with data analysis applications related to specific levels of learning and accounting curriculums. At the same time, many scholars would integrate one technical tool into the specific situation of the curriculum, such as using Tableau in the curriculum of audit [ 27 ]; integrating the block-chain topic into the situation and their own strengths of the curriculum of accounting for postgraduates and undergraduates [ 28 ], etc. Meanwhile, it is very necessary to have empirical study to test the impact of these new technologies on students' participation and learning and the empirical application study used to describe curriculum assignments and teachers' use of these technologies in the teaching environment (Ronald et al 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

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Research on Students’ Satisfaction of Intelligent Learning Based on Text Mining Technology

Liu

Zhang

Wang

2022

Computational Intelligence and Neuroscience

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Recently, professionals have highlighted the need for students to have information technology and data analytic skills to be successful in the profession. To meet this demand, educators attempt to integrate technology into curricula. However, the satisfaction of students is of greater importance to evaluating curriculum quality than teaching. This study explores the perceptions that second-year undergraduate students (n = 51) enrolled in a Chinese University held about the teaching contents and teaching approaches of intelligent curriculum. Based on the data sample of the students’ summary text for curriculum learning, this study adopts TFIDF analysis, topic modeling, text sentiment analysis, and other text mining technologies so as to have a profound analysis on the students’ satisfaction. We find that: (1) the students have a higher satisfaction on the teaching contents involved in the financial sharing center compared to RPA financial robot; (2) students have a better adjustment to case analysis and flipped classroom compared to simulation training and classroom lecturing. Our findings and discussion should be of interest to leaders and teachers of business program seeking to integrate technology. We believe that this study’s results provide opportunities to have a further improvement of the teaching contents and optimization of teaching design to effectively improve the curriculum quality in order to achieve enhancement of students’ satisfaction.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Research on Students’ Satisfaction of Intelligent Learning Based on Text Mining Technology

Liu

Zhang

Wang

2022

Computational Intelligence and Neuroscience

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“…A review of approaches to teaching accountants at universities in developed countries leads to the conclusion that the main learning technology remains the case study, to which over 50% of articles in profile journals have been devoted over the past 10 years [17]. There is a great need for technological innovation (online assessment, online instructional resources, managerial accounting software, digital education tools, social media such as Facebook and Twitter, multiple software systems, tax software, Tableau, etc.…”

Section: New Employer Requirements For Graduatesmentioning

confidence: 99%

“…There is a great need for technological innovation (online assessment, online instructional resources, managerial accounting software, digital education tools, social media such as Facebook and Twitter, multiple software systems, tax software, Tableau, etc. ), yet this process is not dynamic enough for the time being [17][18][19]. Research as a pedagogical technology is also used in preparing bachelor's students majoring in accounting.…”

Section: New Employer Requirements For Graduatesmentioning

confidence: 99%

The Accounting Reform in Russia. How to Teach Economists?

Просвирина¹,

Ivanov²,

Zaionchik³

2021

КФ

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Most post-socialist countries harmonize national accounting standards with IFRS. Many countries are also characterized by a simultaneous use of both national and international standards. The same goes for Russia. Deep reform of national standards has entered an active phase: annually, starting from 2018, several new standards harmonized with the international ones have been introduced. At the same time, former standards remain in force. In such conditions, the process of teaching students majoring in accounting must consider these peculiar features. In the article, we analyze the existing teaching methods and conclude that they are generally focused only on the study of the existing national accounting standards. However, working at enterprises requires knowledge and ability to apply both the existing standards and the standards which will be introduced in the coming years. It is also necessary to know international standards as a methodological basis applied when a matter is not regulated by the national standards. The article highlights the experience of South Ural State University. Since 2016, it has been creating a methodology of intensive teaching bachelors of economics majoring in “Accounting, Analysis and Audit”. The methodology is based on the development of a set of professional competencies intoa set of learning outcomes as more appropriate for the tasks of such teaching. It is characterized byan emphasis on the students’ research and analytical work. Its implementation results in the appearance of a specialist who is quickly adapted to work in large companies. The methodology is applicable in all university departments teaching accounting to bachelors.

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Incorporating Data Analytics in Management Accounting: A Teaching Case on Cost Estimation

Hesford,

Pizzini,

Turner

2024

Issues in Accounting Education

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Management accounting tools are based on the idea that total costs are composed of fixed and variable components. Textbooks usually teach five methods to identify fixed and variables costs, including two that are outdated (scatterplot and high-low). Account analysis and industrial engineering are sometimes useful, but regression is best for its objectivity. Despite its importance, few cases address cost estimation using regression. This case requires students to use regression analysis to estimate a cost function from 108 monthly observations of unit-level data from a hotel chain. Although the case is intended for use with R or Python, instructors can also use Excel. Students learn how to address important data and model specification issues, including outliers, autocorrelation, and inflation. Students are excited to acquire relevant tools and skills they can apply to future work projects.

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Literature Review of Technology-Related Research in Accounting Education: 2010 - 2020

Cited by 3 publications

References 155 publications

Research on Students’ Satisfaction of Intelligent Learning Based on Text Mining Technology

Research on Students’ Satisfaction of Intelligent Learning Based on Text Mining Technology

The Accounting Reform in Russia. How to Teach Economists?

Incorporating Data Analytics in Management Accounting: A Teaching Case on Cost Estimation

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