Data Analytics: Integration into a Graduate Managerial Accounting Course
Laurie J. Corradino, Colorado State University – Pueblo, Colorado, USA
Data analytics has become the buzz word in the accounting profession with colleges of business and accounting faculty attempting to address the need for related instruction and student skill building in this area as part of their curriculums. To date, implementation methods have varied spanning simply offering a stand-alone course in data analytics, integrating data analytics into most or all courses in the current accounting curriculum, and even creating new tracks or degrees within undergraduate or graduate accounting programs. In this paper, I describe a multi-stage approach to integrating knowledge and application of data analytics into a Master’s in Accounting (MS Accounting) Seminar in Managerial Accounting course including providing a conceptual foundation, identifying real-world applications, building critical thinking and software skills, and tying it all together in a final student-designed data analysis project.
Keywords: Teaching, Accounting, Data Analytics, Big Data, Tableau, SAS, Excel
An Introduction to the “How To” for AI and Machine Learning
Steven Kursh, Software Analysis Group, Cambridge, MA and Vanderbilt University
Arthur Schnure, Software Analysis Group, Cambridge, MA
This paper provides an overview of Artificial Intelligence (AI) and Machine Learning (ML) with a focus on discussing the processes used to develop and implement an AI application. We review the key components in building an AI application and then proceed to discuss the “how to.” The review of key components covers six major components including data sources, source code, and algorithms used to train the application (i.e., machine learning) and use of an AI application to fit specific business needs. The paper also provides background on biases with AI-related work as well as samples of different algorithms and models. Finally, we discuss next steps for the reader to consider if s/he wants to pursue AL and ML projects at her/his organization.
Keywords: Amazon Web Services, Artificial intelligence, Google Cloud, Machine Learning, Microsoft Azure, Natural Language Processing, Python
IT Certification Courseware for Experiential Learning and AOL
Karen St. John, Abilene Christian University, Texas, USA Jeremy St. John, Angelo State University, Texas, USA John Hall, Angelo State University, Texas, USA
Assurance of Learning (AOL) for continuous improvement is a vital part of AACSB business school programs. New standards are meant to help business schools provide students with a learning experience needed for success in today’s organizations. However, learning is difficult to assess and report especially for technology intensive courses requiring constant updates before reporting cycles conclude and reflection can occur. This study introduces professional certification courseware as a means of promoting and assuring experiential learning and technology related requirements of AACSB’s new 2020 curriculum standards while simultaneously keeping courses on the cutting edge. Professional certification courseware was integrated in computer Networking and Security courses at both a private and public university. Objective measurements obtained from the courseware were combined with a survey of student perceptions on experiential learning confirming that professional certification helps achieve AACSB’s goals.
When IT Met IB: The Importance of Infusing Culture into IT Courses
Akhadian Harnowo, Washburn University, Topeka, Kansas, USA
Toward the end of the twentieth century, technological innovations fueled globalization, reshaped business practices, and focused pedagogical and empirical attention on information (IT) and the emergent topic of global supply chain management (GSCM). While at first limited to one firm in one country, IT facilitated international expansion. IT systems soon spanned borders and not long thereafter, through incorporation in GSCM systems, spanned different firms from different host countries. However, the cultural contexts of IT systems increased in complexity. IT systems could be developed in one country by a firm for use by other firms operating across a network of different countries. In addition, IT is used differently in different countries and cultures. Therefore, IT professionals must understand international business (IB) concepts, such as cultural differences, when developing IT systems. That way, IT systems can be used to the fullest extent. The purpose of this paper is to present the argument for infusing IB concepts into IT courses and providing samples of teaching tools and assignments intended to improve cultural literacy.
Keywords: information technology, international business, global supply chain management, culture, teaching
Adapting to New Technology in the Accounting Industry
Zaina Lala, Mississippi College, Mississippi, United States
V. Brooks Poole, Mississippi College, Mississippi, United States
Sara B. Kimmel, Mississippi College, Mississippi, United States
The accounting industry has recently seen changes related to common practices resulting from new technology entering the market. While many firms are eager to enhance their services through these new advancements, many are hesitant to adapt, anticipating challenges they will face such as increases in financial costs, the cost of retraining employees, and the potential need to hire new employees. As a result, accounting graduates will need to be knowledgeable of and practice with various accounting technologies, have a technology-based skill set, and have traditional accounting knowledge, in order to be valuable employees within firms. In preparation, educators must significantly revise their curricula to engage students with accounting technology, and thus produce proactive, skilled firm recruits. While presenting obstacles, the adaptation process results in improved efficiency, a better client experience, and the elimination of trivial accounting tasks, once relegated to the “new hires.”
Growing Agriculture without a Tractor: Developing an Agribusiness and Food Innovation Program in a College of Business
Shane Bowyer, Minnesota State University, Mankato, Minnesota, USA
This article examines the process of establishing an agribusiness and food innovation program within an AACSB college of business at a comprehensive, midwestern state university. Both curriculum development and student engagement activities are presented. The impetus for starting the program was the decline in rural population coupled with the need for food of the growing world population. The limited availability of traditional agriculture and food majors has created challenges for human resource recruiters needing to hire more people for the agriculture and food supply chain. Instead of only looking towards agriculture majors, recruiters should look towards the large number of business majors since agriculture and food companies require similar principles and practices taught in business schools. Thus, this article describes an example of starting an agribusiness program in a traditional college of business without a large investment in faculty or resources.
Keywords: agribusiness, business, agriculture, food, major, program development
The Impact of the COVID-Induced Shutdown on Learning:
The Measurable Experience of One Business Program
Anna W. Hickey, Ph.D., US Coast Guard Academy, CT, USA
John B. White, Ph.D., US Coast Guard Academy, CT, USA
In March 2020, many colleges and universities quickly transitioned to remote teaching as a result of the COVID-19 pandemic. Instructors scrambled to deliver their courses in any number of methods, from e-mailing topic summaries to their students to developing videos of lectures, either live or in an asynchronous mode. The question of the effectiveness of the instruction that occurred during this disrupted semester has been the subject of numerous anecdotal reports. This study attempts provide an empirical analysis of the teaching effectiveness at one particular institution by comparing the score on the Educational Testing Service’s Major Field Test in business taken in 2021 with the past scores.
Kimberly J. Webb, Texas Wesleyan University, Fort Worth, Texas, USA
Service learning has long been recognized as a valuable pedagogical tool that provides benefits to students with regards to both intellectual outcomes such as knowledge of course content as well as personal outcomes such as professional skills (Rama, Ravenscroft, Wolcott, & Zlotkowski, 2000). The Internal Revenue Service Volunteer Income Tax Assistance (VITA) program utilizes volunteers to provide tax preparation assistance to low income and disadvantaged tax payers. As a volunteer effort providing a technical service to the community, VITA presents an excellent service learning opportunity which has not been overlooked in business education although it has primarily been utilized in the accounting discipline. In this paper, a unique approach to offering a standalone VITA service learning course is described as well as suggestions for overcoming many of the commonly cited challenges.
Keywords: service learning, Volunteer Income Tax Assistance,community engagement, course design
Creating an Intra-governmental Entrepreneurship Center Partnership: How One Public College Launched a Regional Entrepreneurship Center and Enhanced Community Engagement During a Pandemic
Brett W. Young, Georgia Gwinnett College, Lawrenceville, GA, USA
Phillip Hartley, Georgia Gwinnett College, Lawrenceville, GA, USA
Jason M. Gordon, Georgia Gwinnett College, Lawrenceville, GA, USA
Professors serving as co-directors of a university-based entrepreneurship center undertook a unique venture in partnering with the economic development department of the resident county to develop a regional entrepreneurship center dedicated to serving students and members of the local community. This intra-governmental partnership is novel in its approach, design, and impact. This paper discusses the various stakeholders involved, impact, and implications as a novel model for entrepreneurship education.
Keywords: Entrepreneurship, Research center, Student engagement, Community engagement, Intra-governmental partnerships
An Innovative Approach to Improving Financial Literacy of College Students
James P. Borden, Villanova University - Villanova, Pennsylvania USA
Much has been written about how weak the average person’s knowledge base is when it comes to financial literacy. Many schools, at both the high school and college level, have responded to this lack of financial literacy by offering a variety of courses and approaches to address the problem. This paper looks at one college’s use of an innovative software tool designed to improve a student’s financial literacy and to give the students confidence in making decisions related to personal finance.
Keywords: personal finance, financial literacy, online module, gamify
The Variable Effects of Goal-Performance Discrepancies on Future Goal Setting: A Test of Four Moderators
Kyle E. Brink, Grand Valley State University, Grand Rapids, Michigan, USA
This field study investigates student goal setting related to exam grades and final course grades. More specifically, the study attempts to further clarify the variable effects of goal-performance discrepancies on self-set goal change. Performance judgment accuracy, long-term goals, learning goal orientation, and performance goal orientation were tested as moderators of the relationship between goal-performance discrepancy and self-set goal change. The results clarify the goal-setting process over time. Implications for goal setting theory and higher education are discussed.
Robert D. Costigan, St. John Fisher College, Rochester, New York, USA
Kyle E. Brink, Grand Valley State University, Grand Rapids, Michigan, USA
The purpose of this study is to propose online pedagogical exercises instructing MBA students (MBAs) on the use of a persuasion technique. This technique calls for the framing of oral arguments with a collocutor’s values. MBAs experience this framing technique in a role play. Then, they identify opportunities to employ this technique in their workplace. Free-form surveys and ratings completed by MBAs and collocutors (i.e., role-play partners) suggest preliminary support for basing one’s conversational arguments on the values of a collocutor. Such a persuasion strategy may be an effective way of moderating the other person’s opinion.
Keywords: oral persuasion, values, communication framing, MBA, online pedagogy
Turning Around an MBA Program
David Epstein, University of Houston Downtown, Houston, TX
Candace TenBrink, University of Houston Downtown, Houston, TX
Anand Pore, University of Houston Downtown, Houston, TX
During the time when many MBA programs all over the US were either experiencing a decline or were flat in terms of student enrollment, one MBA program went from 80 to 1100 enrolled students in just three years. This case study looks at what this program did to achieve such a phenomenal turnaround. We first describe the problem, the setting of the program, and early missteps. Then the strategic and pedagogical changes which led to this rapid growth are discussed. Pedagogical changes included flipped classrooms and co-teaching with corporate executives along with using input from business executives to build new curriculum. Strategic initiatives included hiring instructional experts and assessment directors, mobilizing faculty to change the direction of the program, and finding and engaging key stakeholders. The authors then examine the underlying factors behind the success of the program drawing from self-determination theory, stakeholder theory, and open innovation literature.
Illustrating the Chi-Square Test Statistic Distribution via Interactive Excel Simulation Application in Introductory Business Statistics
David Weltman, Texas Christian University, Fort Worth, TX USA
This article explains an Excel based simulation approach applied to teaching foundational concepts in chi-square goodness of fit hypothesis tests. Students gain hands-on experience using a popular, multipurpose methodology for analyzing whether observed counts are statistically different from expectations. Such applications commonly appear in a variety of areas in business such as market share changes and training effectiveness programs, for example. Our approach allows students to experience for themselves a demonstration of important foundations regarding the methodology. We have found for business students, non-theoretical approaches such as this are effective. In this paper, we describe how to deploy an interactive Excel simulation to bring sometimes esoteric statistical theory to life using a commonly taught methodology.
Keywords: Teaching Hypothesis Testing, Simulation, Business Statistics, Chi-Square Test
The Ball Point Game:
Teaching Students How to Iterate Effectively
Michael A. Roberto, Bryant University - Smithfield, RI, USA
The Ball Point Game provides an opportunity for students to practice iterative problem solving. They learn why iterative approaches may be more effective than linear/sequential processes in many situations. Moreover, this experiential exercise enables students to discover the psychological biases and barriers that inhibit people from engaging in effective learning by doing.
Keywords: problem solving, decision making, iteration, learning by doing, experimentation, prototyping, learning
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