bluuebunny/crossref_metadata_2025_split huggingface dataset:
Characteristics of Master's in Accounting Degree Programs
Authors: Frecka Thomas J. , Nichols William D. 
Published: April 2008

Using survey data gathered from 42 universities for the period 1998–2001, we provide data on enrollment trends, the input quality of students, and the relation between student input quality and several other variables for master's in accounting programs. In addition, we analyze program designs and content, and profile the curricula of several programs. This study is motivated by concerns about accounting education cited in the Albrecht and Sack (2000) monograph and by a paucity of evidence pertaining to graduate accounting programs.
The enrollment data show that the number of graduate students in accounting has increased in recent years, for both existing programs and for new programs added in response to the 150-hour requirement. However, the average enrollment level of these programs is not large, especially in comparison to M.B.A. programs. The input quality of students is assessed based on GMAT score data. For a sample of 11,255 students over the four-year period 1998–2001, the average GMAT score for students in graduate accounting programs is 586, significantly lower than for students enrolled in highly ranked M.B.A. programs. In addition, average GMAT scores of graduate accounting programs are highly correlated with program rankings and at least one (then) Big 5 firm's hiring ratio. Our analysis of program design and curriculum indicates a great deal of commonality across programs. Most programs, including programs with modest enrollment levels, offer three or four specialty tracks. Most programs require a large number of accounting courses, and there is substantial commonality among the sets of courses. In contrast, the nonaccounting business coursework is not well developed in most programs. Also, while there is an emphasis on course content, we do see evidence of a focus on functional, personal, and broad business competencies as suggested by the AICPA Core Competency Project. As evidence of curriculum innovation, we discuss several examples of specialized or “focused” programs.
We conclude by discussing the implications of the results for accounting education and professional practice.
The Importance of Commitments: A Case Study of a Broken Promise
Authors: Bloom Robert , Cenker William J. 
Published: April 2008

The aim of this teaching case is to motivate students to consider the importance of commitments, especially ones made during the recruitment process. The case focuses on a student who has reneged on a previously accepted employment offer from an accounting firm. Most suitable for use in accounting and auditing courses at the undergraduate level, this case would be particularly useful if presented prior to the recruiting season.
In analyzing the case, students are expected to first address the importance of commitments and then to narrow the focus to commitments in employment settings. Students must consider the implications of breaking employment commitments to other individuals involved, the firm, and the university. This case can help students achieve a better understanding of the important relationship between accounting firms and universities as well as a better appreciation for the human resource function in accounting firms.
Using 10-K Reports Brings Management Accounting to Life
Authors: Bamber E. Michael , Bamber Linda Smith 
Published: April 2008

The accounting profession and business community have called for educators to present accounting in more realistic business contexts. Annual reports and 10-Ks provide a wealth of information that brings accounting to life, but use of these reports is typically confined to financial accounting courses. The first objective of this paper is to describe a process by which instructors can use a real companya's 10-K to create a series of mini-cases for cost and management accounting courses. These cases are intended to bridge the gap between typical end-of-chapter problems and full-blown Harvard-style cases. A series of cases based on the same company not only increases student interest, but is also an efficient way to help students understand and start to grapple with the ambiguity and complexity inherent in real-world management accounting (factors absent from most structured textbook problems). Applying a variety of different management accounting tools and techniques to the same company helps students integrate what can appear to be a large set of loosely related topics, and better appreciate the broad role management accounting plays in supporting strategic business decisions.
Our second objective is to provide a specific illustration of a series of 10-K-based cases. We have successfully used these cases in both the undergraduate junior level cost/management accounting course, and in M.B.A. introductory core and elective courses.
Explanation Provision in Knowledge-Based Systems: A Theory-Driven Approach for Knowledge Transfer Designs
Authors: Smedley Georgia A. , Sutton Steve G. 
Published: April 2008

Knowledge-Based Systems (KBS) have been used in industry to free experts from mundane and routine decision making, to produce comparable and consistent decisions, and to retain the expertise of knowledgeable employees who may, for many reasons, leave a company. KBS are also desired to have the capacity to transfer knowledge to less-expert users of such systems. In this paper, Adaptive Character of Thought-Rational (ACT-R) theory is used as a foundation for the design of KBS explanations for the explicit purpose of facilitating knowledge transfer to the user. ACT-R (Anderson 1993) is a theory of cognitive skill acquisition that suggests a learner must first obtain certain facts about a new learning situation (declarative memory pieces) and then convert a series of facts into a set of rules that will produce accurate problem-solving skills (procedural memory pieces). Prior research has examined pieces of the ACT theory in its earlier forms, but no comprehensive tests examining the simultaneous effect of the multiple components have previously been completed.
The current study addresses three questions based on ACT-R theory: (1) Can declarative-knowledge-based explanations improve declarative knowledge transfer? (2) Can declarative-knowledge-based explanations improve procedural knowledge transfer? (3) Can procedural-knowledge-based explanations improve procedural knowledge transfer? An experiment employing eight KBS, differing by types of KBS explanation prompts, which were designed to stimulate declarative and/or procedural knowledge transfer, was conducted with 294 accounting information systems students. An analysis of the results provides some support for the use of declarative-based KBS explanations for declarative knowledge transfer, strong support for the use of declarative-based KBS explanations for procedural knowledge transfer, but a lack of support for the use of procedural-based KBS explanations for procedural knowledge transfer. The results suggest that organizations may be able to improve the efficiency and effectiveness of training programs for knowledge workers through the application of KBS that include declarative knowledge-based explanations.
Psychic Distance and Budget Control of Foreign Subsidiaries
Authors: Hassel Lars G. , Cunningham Gary M. 
Published: April 2008

This paper has two purposes: (1) to develop a theory about the impact of psychic distance on management control of multinational companies, and (2) to establish that psychic distance is an important factor for future research. We develop the concept of psychic distance, the interaction between geographic distance and culture, and test its impact empirically in a Finnish multinational company.Results show that psychic distance interacts significantly with reliance on budget control in multinational companies, but not in the manner proposed. High budget emphasis is associated with high subunit performance in countries with small psychic distances, but not in countries with larger psychic distances. Budget participation dilutes this impact. This study confirms that psychic distance is a relevant factor to be considered in future research.
Collective User Participation in Specifying Requirements of an Information System: Minimizing Differences Between Minority and Majority Voting Subgroups
Authors: Coalter Terry M. , Hunton James E. , Price Kenneth H. 
Published: April 2008

This article investigates the impact of collective user participation in specifying requirements of an information system. The objectives of this study are to (1) examine the attitudinal and behavioral reactions of group members in the voting minority when a majority-rule social decision scheme is used to determine decision outcomes, and (2) test the efficacy of two intervention techniques—justification and likelihood of amelioration—designed to minimize differences between voting minority and majority subgroups. In this study, referent cognition theory (RCT) is introduced into the accounting literature and, for the first time, RCT propositions are applied to social decision scheme research.Study findings indicate that, when compared to the voting majority, the minority subgroup recorded lower levels of process fairness, outcome fairness, outcome satisfaction, and actual task performance. Two attempts were made to minimize differences between minority and majority voting subgroups. Although the two intervention techniques (justification and likelihood of amelioration) independently improved minority members' perceptions and performance, the greatest improvement was observed when the treatments were jointly manipulated. However, the highest levels of perceived fairness, satisfaction and task performance of minority members remained significantly below those of majority members.
A Comparison of Three Visual Representations of Complex Multidimensional Accounting Information
Authors: Dull Richard B. , Tegarden David P. 
Published: April 2008

This study investigates the relationship between three visual representations (two-dimensional, three-dimensional fixed, and three-dimensional rotatable) of multidimensional data, and the subjects' ability to make predictions based on the data. Output of a momentum accounting system was simulated and graphics were rendered based on that information. An interactive computer program was developed and used to administer the laboratory experiment and collect results.Subjects made prediction decisions based on the graphics produced for four companies. Each subject made predictions for one type of graphics representation for each of the four companies. Subjects using three-dimensional data that could be rotated provided the most accurate predictions. This finding is significant in a systems environment where visualizations and graphics are steadily increasing. The results should be considered when developing systems to provide accounting system users with information for making decisions, especially when the information to be presented is multidimensional in nature.
The Reaction of Financial Analysts to Enterprise Resource Planning (ERP) Implementation Plans (Retracted)
Authors: Hunton James E. , McEwen Ruth Ann , Wier Benson 
Published: April 2008

This study investigates the extent to which investors believe that enterprise resource planning (ERP) systems enhance firm value by examining changes in financial analysts' earnings predictions before and after they receive an announcement that a firm plans to implement an ERP system. A total of 63 analysts participated in a two (firm size: small and large) by two (firm health: unhealthy and healthy) randomized between-subjects design. The ERP announcement represented a within-subjects manipulation. The analysts' overall reaction to ERP implementation plans was positive, as mean post-announcement earnings forecasts were significantly higher than mean pre-announcement forecasts. Additionally, as expected, mean earnings forecast revisions in the small/healthy and large/unhealthy firm conditions were significantly greater than mean forecast revisions in the small/unhealthy firm condition.Experimental results from the current study support archival findings reported by Hayes et al. (2001), who explored the same research questions, among others, by examining cumulative abnormal returns surrounding ERP announcements. Triangulation studies of this nature using multimethods (e.g., behavioral vs. archival) and complementary criterion variables (e.g., earnings forecasts vs. cumulative abnormal returns) are important to social scientists, as they provide insight into the reliability, consistency, and validity (both internal and ecological) of proposed theoretical relationships (Boyd et al. 1993; Flick 1992; Libby et al. 2002).
Impact of Information Technology on Post-Earnings Announcement Drift
Authors: Asthana Sharad 
Published: April 2008

Post-earnings announcement drift is among the most persistent market anomalies. Two possible causes of the drift are transaction costs that dissuade investors from trading on earnings information immediately, and the market's inability to fully interpret the implications of earnings information. This study hypothesizes that information technology advances have significantly reduced the transaction costs of trading equity stocks and improved the informational efficiency of the capital market. These two changes should, therefore, reduce drift.
Using a sample of over 27,000 firm-quarter observations for more than 1,600 firms, the results support the hypothesis that drift has declined significantly with the growth of information technology. The results are robust after controlling for factors correlated with time, changes in the value-relevance of earnings, and previously identified variables that affect the drift, such as size, investor sophistication, and magnitude and sign of analysts' forecast errors. The study provides evidence that the information technology revolution may reduce trading friction and improve informational efficiency.
Embedded Audit Modules in Enterprise Resource Planning Systems: Implementation and Functionality
Authors: Debreceny Roger S. , Gray Glen L. , Ng Joeson Jun-Jin , Lee Kevin Siow-Ping , Yau Woon-Foong 
Published: April 2008

Embedded Audit Modules (EAMs) are a potentially efficient and effective compliance and substantive audit-testing tool. Early examples of EAMs were implemented in proprietary accounting information systems and production systems. Over the last decade, there has been widespread deployment of Enterprise Resource Planning (ERP) systems that provide common business process functionality across the enterprise. These application systems are based upon a common foundation provided by large-scale relational database-management systems. No published research addresses the potential for exploiting the perceived benefits of EAMs in an ERP environment. This exploratory paper seeks to partially close this gap in the research literature by assessing the level and nature of support for EAMs by ERP providers.
We present five model EAM-use scenarios within a fraud-prevention and detection environment. We provided the scenarios to six representative ERP solution providers, whose products support “small,” “medium,” and “large” scale clients. The providers then assessed how they would implement the scenarios in their ERP solution. Concurrent in-depth interviews with representatives of the ERP providers address the issue of implementing EAMs in ERP solutions.
The research revealed limited support for EAMs within the selected ERP systems. Interviews revealed that the limited support for EAMs was primarily a function of lack of demand from the user community. Vendors were consistent in their view that EAMs were technically feasible. These results have a number of implications for both practice and future research. These include a need to understand the barriers to client adoption of EAMs and to build a framework for integrating EAMs into firm risk-management environment.
Software Piracy among Accounting Students: A Longitudinal Comparison of Changes and Sensitivity
Authors: Woolley Darryl J. , Eining Martha M. 
Published: April 2008

A 1991 survey found that a large proportion of accounting students pirate software. Since 1991, however, the rate of software piracy within the United States has decreased. Using the Theory of Reasoned Action (TRA), this paper analyzes whether the frequency and the underlying antecedents of software piracy also have changed among accounting students. The results indicate that students' understanding and knowledge of copyright laws have increased, but this knowledge has not influenced software piracy rates.
This paper also investigates respondents' willingness to answer honestly questions dealing with software piracy. The randomized response technique allows for an evaluation of the honesty of responses to a sensitive question (i.e., software theft). In contrast to other ethics issues about which individuals have been found to be dishonest, the results indicate that participants honestly answered most questions about their piracy behavior.
Physical Functioning Before and After Total Hip Arthroplasty: Perception and Performance
Authors: van den Akker-Scheek Inge , Zijlstra Wiebren , Groothoff Johan W , Bulstra Sjoerd K , Stevens Martin 
Published: April 2008

Background and PurposeSelf-report and performance-based measures of physical functioning in people before and after total hip arthroplasty seem to present different information. The relationship between these different measures is not well understood, and little information is available about changes in this relationship over time. The aims of this study were: (1) to determine the relationship between self-report and performance-based measures of physical functioning before and after total hip arthroplasty, (2) to assess the influence of pain on the relationship, and (3) to determine whether the relationship changes over time.Subjects and MethodsSeventy-five subjects admitted for total hip arthroplasty were included and examined before and 6 and 26 weeks after surgery. The relationships between the Western Ontario and McMaster Universities Osteoarthritis Index (WOMAC) physical functioning subscale and walking speed and gait variability were examined by use of generalized estimating equations, which included interactions with time and the WOMAC pain subscale.ResultsThe relationship between self-report and performance-based measures of physical functioning was poor. Pain appeared to have a considerable influence on self-reported physical functioning. The relationship did not appear to change over time.Discussion and ConclusionThe influence of pain on self-reported physical functioning serves as an explanation for the poor relationship between self-reported and performance-based physical functioning. When using a self-report measure such as the WOMAC, one should realize that it does not seem to assess the separate constructs—physical functioning and pain—that are claimed to be measured.
Angiotensin-converting enzyme activity and cognitive impairment during hypoglycaemia in healthy humans
Authors: Pedersen-Bjergaard Ulrik , Thomsen Carsten E , Høgenhaven Hans , Smed Annelise , Kjær Troels W , Holst Jens J , Dela Flemming , Hilsted Linda , Frandsen Erik , Pramming Stig , Thorsteinsson Birger 
Published: April 2008

Introduction: In type 1 diabetes increased risk of severe hypoglycaemia is associated with high angiotensin-converting enzyme (ACE) activity. We tested in healthy humans the hypothesis that this association is explained by the reduced ability of subjects with high ACE activity to maintain normal cognitive function during hypoglycaemia. Methods: Sixteen healthy volunteers selected by either particularly high or low serum ACE activity were subjected to hypoglycaemia (plasma glucose 2.7 mmol/L). Cognitive function was assessed by choice reaction tests. Results: Despite a similar hypoglycaemic stimulus in the two groups, only the group with high ACE activity showed significant deterioration in cognitive performance during hypoglycaemia. In the high ACE group mean reaction time (MRT) in the most complex choice reaction task was prolonged and error rate (ER) was increased in contrast to the low ACE group. The total hypoglycaemic symptom response was greater in the high ACE group than in the low ACE group (p=0.031).There were no differences in responses of counterregulatory hormones or in concentrations of substrates between the groups. Conclusion: Healthy humans with high ACE activity are more susceptible to cognitive dysfunction and report higher symptom scores during mild hypoglycaemia than subjects with low ACE activity.
Short-term effects of angiotensin receptor blockers on blood pressure control, and plasma inflammatory and fibrinolytic parameters in patients taking angiotensin-converting enzyme inhibitors
Authors: Agirbasli Mehmet , Cincin Altug , Baykan Oytun A 
Published: April 2008

Introduction. Angiotensin-converting enzyme (ACE) inhibitors reduce cardiovascular events in patients with established vascular disease and heart failure (HF). ACE-inhibitors have important effects on fibrinolytic balance, which may be the underlying mechanism for a reduction in cardiovascular events.Although angiotensin-receptor blockers (ARBs) offer greater tolerability than ACE-inhibitors, the major ARB trials have demonstrated a lack of reduction in myocardial infarction (MI) occurrence and mortality in contrast to ACE-inhibitors. In this study, we investigated the combined effects of ARBs and ACE-inhibitors on fibrinolytic and inflammatory parameters in patients with uncontrolled hypertension. Methods. Twenty-four patients with uncontrolled hypertension despite taking adequate doses of ACE-inhibitor therapy were selected. Patients were started on Candesartan 16 mg once a day. Plasma plasminogen activator inhibitor (PAI-1) antigen (Ag), tissue plasminogen activator (t-PA) Ag, thrombin-activatable fibrinolysis inhibitor (TAFI) % activity and high sensitivity C-reactive protein (hsCRP) levels, were measured during low salt intake at baseline and two weeks after therapy with an ARB. Results. Addition of ARB to the regimen reduced systolic (155±17 R vs. 139±13, p<0.001), and diastolic (91±9 vs. 81±8, p<0.001) blood pressures (BP). No significant changes were observed in PAI-1 Ag (66±51 vs. 68±52, p=0.9), t-PAAg (12.6±5.3 vs. 13.3±4.7, p=0.3),TAFI % activity (119±30 vs. 118±32, p=0.9) and hsCRP (3.9±3.4 vs. 3.6±3.6, p=0.7) levels after adding an ARB. Conclusions. Combined ARB and ACE-inhibitor use provide better BP control without any detrimental effect in plasma inflammatory and fibrinolytic parameters.