مروری بر مقالات آموزش حسابداری (1997-1999)

By reviewing a subset ot the accounting education literature published during the period 1997–1999, this paper updates literature reviews by Rebele, Apostolou, Buckless, Hassell, Paquette, and Stout [Rebele, J.E., Apostolou, B.A., Buckless, F.A., Hassell, J.M., Paquette, L.R., & Stout, D.E. (1998a). Accounting education literature review (1991–1997), part I: curriculum and instructional approaches. Journal of Accounting Education, 16(1), 1–51.] [Rebele, J.E., Apostolou, B.A., Buckless, F.A., Hassell, J.M., Paquette, L.R., & Stout, D.E. (1998b). Accounting education literature review (1991–1997), part II: students, educational technology, assessment, and faculty issues. Journal of Accounting Education, 16(2), 179–245.]; Rebele, Stout, and Hassell [Rebele, J.E., Stout, D.E., & Hassell, J.M. (1991). A review of empirical research in accounting education: 1985–1991. Journal of Accounting Education, 9(2), 167–231.]; and Rebele and Tiller [Rebele, J.E., & Tiller, M.G. (1986). Empirical research in accounting education: a review and evaluation. In A. C. Bishop, E. K. St. Pierre & R. L. Benke (Eds.), Research in accounting education (pp. 1–54). Harrisonburg, VA: Center for Research in Accounting Education, James Madison University]. We review published articles related to the topics of assessment, curriculum and instructional approaches, educational technology, faculty issues, and students from the following five journals: Journal of Accounting Education, Issues in Accounting Education, Accounting Education, The Accounting Educators’ Journal, and Advances in Accounting Education. A large number of accounting educators have contributed to the literature between 1997 and 1999, with over 390 different authors cited in the body of the text (30 authors published two articles, 11 published three, and one author published four articles). More than 120 individuals are cited as authors of cases and instructional resources (seven authors published two cases and one published three). Recommendations for research are offered at the end of each major section. An appendix identifies instructional cases and educational resources published during the 1997–1999 period by journal and topic.

This paper continues a stream of previous literature review articles1 by reviewing accounting education articles published during the period 1997–1999 in the five major outlets for accounting education research. The purpose of this review is to improve the quality of accounting education research and to promote the scholarship of teaching. The three-year period covered by this review is shorter than prior literature review articles because the volume of accounting education research has increased substantially in recent years. Note that over 200 articles were published during 1997–1999 in the five journals we reviewed. The journals covered in this literature review include Journal of Accounting Education, Accounting Education, The Accounting Educators’ Journal, Advances in Accounting Education, and Issues in Accounting Education. Actual journal publication schedules necessitated a cutoff that excludes some issues with a 1999 publication date. Since 191 and 192, Advances in Accounting Education replaced Accounting Education: A Journal of Theory, Practice and Research. Also, a European journal, Accounting Education, appears here for the first time in the series of literature reviews. Table 1 summarizes the issues reviewed for each of the five journals.Table 2 presents a summary of the quantity and types of article appearing in the five journals reviewed. Quantity refers to the number of either empirical or descriptive articles published in each journal. Table 2 reflects an approximately even split between type of article published (109 empirical and 107 descriptive), which suggests that accounting education journal editors welcome contributions to thought as well as the collection and interpretation of empirical data. Our paper follows the organization of 191 and 192 by summarizing the literature along traditional lines of inquiry: assessment, curriculum and instruction, educational technology, faculty issues, and students. The reviews are organized by theme within each primary category, with suggestions for research presented for each theme.Reviews included in this paper are limited to descriptive and empirical main articles and teaching notes. So that the reader may gain an understanding of the breadth of material published in the five journals, the Appendix lists all published teaching-oriented materials not reviewed in the body of the text, including more than 60 cases (these items are not included in the reference section).

This literature review synopsizes additions made to the body of accounting education research between 1997 and 1999. The articles reviewed have contributed many new ideas and expanded or reinvestigated previous research in the areas of assessment, curriculum and instruction, educational technology, faculty issues, and students. Our goal in producing this paper is to motivate researchers to expand the body of research further. At the end of each section, a brief suggestion for future research is provided. In reviewing the published accounting education research, we continue to observe that most citations are to work appearing in accounting education journals. Few citations are made to journals in the education mainstream. Perhaps in future research, accounting educators can build upon what has been learned by education researchers in other fields. In addition, education researchers may want to consider a meta-analysis on one or more of the issues that have been researched over the past 15 years. Bringing together the different contributions to accounting education research projects could address many broad questions. For example, what have we learned about how certain variables (e.g. gender, personality, GPA, standardized test scores) affect student performance? As is apparent by the literature reviewed, the state of accounting education research is active and vibrant. A large number of accounting educators have contributed to the literature between 1997 and 1999. Over 390 different authors are cited in the body of the text: 30 authors published two articles, 11 published three, and one author published four articles. Over 120 authors are cited in Appendix A as authors of cases and instructional resources: seven authors published two cases and one published three. Accounting researchers throughout the world are investigating factors of importance to their students and cultures. Accounting educators are collaborating with colleagues at their own and at other institutions. Research designs are becoming more sophisticated, and the inquisitiveness of accounting faculty is leading to meaningful research ideas. We expect that accounting education research will continue to be a vital component of the body of accounting research.