Advances in Accounting Education

Thomas G. Calderon is Professor of Accounting and Chair of the George W. Daverio School of Accountancy at The University of Akron. He has served as Chair since 2005 and recently completed a two-year term (2014 – 2016) as Chair of The University of Akron’s caucus of department chairs and school directors.Professor Calderon joined The University of Akron in 1988 after spending two years on the faculty at the University of New Orleans (1986 – 88). His PhD is from Virginia Tech. He is a co-author of four monographs related to teaching and learning. He recently published a book chapter on academic program review and evaluation as part of an international project that examined accounting and management education across the globe. His publications in the area of accounting education have appeared in Journal of Accounting Education, Issues in Accounting Education, Accounting Educators Journal, and Advances in Accounting Education.  He serves on the editorial board of four academic and professional journals. Recently he served as part of a team of scholars (led by Professor Richard Arum, current Dean of the School of Education at UC Irvine) that worked on a National Social Science Research Council project to identify, measure and assess learning goals for business and accounting degree programs. He was named as editor of Advances in Accounting Education in May 2017. Professor Calderon is a past president of (1) the Teaching, Learning & Curriculum (TLC) Section of the American Accounting Association (AAA); (2) AAA Ohio Region, and (3) Institute of Management Accountants (Akron Chapter). He has served as an external examiner and program reviewer for various universities in the US and internationally. Professor Calderon was inducted into the TLC’s Hall of Honor in 2010 and was honored as the Outstanding Ohio Accounting Educator in 2006 by the AAA (Ohio Region) and the Ohio Society of Certified Public Accountants. He received the Ohio AAA President’s Award in 2011 for his lifetime of exemplary service and leadership.

This volume consists of 10 essays by business and management scholars from the US and Hong Kong, who detail teaching and curriculum innovations in accounting education at the college and university level. They describe accounting research readings groups; skills and abilities in the category of data analytics important for accounting graduates; teaching data analytics and the cash collections process; the determinants of students' repeating their first college-level accounting course; the relationship between exam completion sequencing and performance in accounting classes; whether accounting students are less creative than other students, potential causes for differences in creativity, and an intervention to enhance creativity; the scholarly output of accounting researchers in the periods surrounding a change in university affiliation; educator responses to proposed changes to the Uniform CPA exam; a project for students to analyze and make a client recommendation for the most tax-effective saving option for IRAs; and teaching the operating cash flow.

• Chapter 1. Accounting Research Readings Groups; Denton L. Collins, Kirsten A. Cook, Matthew T. Hart Chapter 2. Analytics Knowledge, Skills, and Abilities for Accounting Graduates; William D. Brink, M. Dale StoelChapter 3. Data Analytics and the Cash Collections Process: An Adaptable Case Employing Excel and Tableau; William J. Amadio, M. Elizabeth Haywood Chapter 4. Determinants of Students’ Repeating the First College-Level Accounting Course; Meifang Xiang, Sarah Hinchliffe Chapter 5. The Goldilocks Relationship Between Exam Completion Sequencing and Performance in Accounting Classes; Timothy J. Fogarty, Gregory A. Jonas Chapter 6. Inducing Creativity in Accountants’ Task Performance: The Effects of Background, Environment, and Feedback; Rachel Birkey, Cass Hausserman Chapter 7. Research Productivity of Accounting Professors Around a Change in Institutional Affiliation; Thomas D. Dowdell, Jr., David N. Herda, Mina J. Pizzini, Laura Trude Chapter 8. 2017 Uniform CPA Exam Revisions – How are Educators Responding?; Marie Kulesza, Pamela Q. Weaver Chapter 9. Is a Current Year IRA Deduction the Best Long-Term Tax Strategy?; Michaele Morrow, Mitchell Franklin Chapter 10. Teaching Operating Cash Flow: One Matrix for Analysis – Two Methods for Presentation; James D. Stice, Earl K. Stice, David M. Cottrell, Derrald Stice