An Excel Planning and Teaching Decision Aid for Bonner\u27s Conceptual Framework

Bonner (1999, 2008) prescribes a conceptual framework entitled “Choosing teaching methods based on learning objectives: An integrative framework” to plan and teach accounting. Bonner’s conceptual framework involves a holistic-mapping-process in which an instructor holistically maps a set of accounting learning objectives (ALO), general learning objectives (GLO), necessary conditions (NC), and teaching methods (TM). The scope of this paper is aimed at developing an Excel planning and teaching decision aid (EDA) for Bonner’s holistic-mapping- process. This EDA neither replaces nor supplants the conventional judgment-based planning and teaching process. By presenting and making the EDA available, perhaps accounting information systems researchers will be motivated to independently validate the EDA, to investigate many of the related issues such as comparing the EDA’s efficacy/usefulness to conventional planning and teaching process, and to assess its application to other specializations in accounting, such as managerial accounting or taxation

Deep-Elaborative Learning Of Introductory Management Accounting For Business Students

Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management accounting for business students, and (2) to report the relationship between the DEIA and the students’ learning and recommendation of the DEIA in introductory management accounting

California Micro Devices Corp.: A Class Discussion Of Auditors Ethical, Legal, And Professional Responsibilities

This short case is best for an open discussion in an upper-division auditing class. The class discussion questions intensify students learning experience on (1) auditors ethical responsibility to resolve tough ethical issues, (2) auditors legal responsibility to detect fraudulent financial reporting, and (3) auditors professional responsibility to conform to auditing standards. Additional class discussion questions, optional hands-on internet experience, and class discussion guide are provided. The case illustrates how a high-technology company succumbed to the pressure of unrealistic financial goals in an industry that is characterized by rapid technology change, intense competitive pressure, and volatile demand patterns for computer chips. High-level management at the company orchestrated fraudulent financial reporting schemes by creating fictitious sales and shipping bogus inventories. The fraud was uncovered only after the companys Board of Directors appointed a third auditor to investigate the sophisticated fraudulent schemes. However, the action came a little too late as the shareholders began to file class-action securities lawsuits against the company and its former auditor

Retrospective evaluation of whole exome and genome mutation calls in 746 cancer samples

Funder: NCI U24CA211006Abstract: The Cancer Genome Atlas (TCGA) and International Cancer Genome Consortium (ICGC) curated consensus somatic mutation calls using whole exome sequencing (WES) and whole genome sequencing (WGS), respectively. Here, as part of the ICGC/TCGA Pan-Cancer Analysis of Whole Genomes (PCAWG) Consortium, which aggregated whole genome sequencing data from 2,658 cancers across 38 tumour types, we compare WES and WGS side-by-side from 746 TCGA samples, finding that ~80% of mutations overlap in covered exonic regions. We estimate that low variant allele fraction (VAF < 15%) and clonal heterogeneity contribute up to 68% of private WGS mutations and 71% of private WES mutations. We observe that ~30% of private WGS mutations trace to mutations identified by a single variant caller in WES consensus efforts. WGS captures both ~50% more variation in exonic regions and un-observed mutations in loci with variable GC-content. Together, our analysis highlights technological divergences between two reproducible somatic variant detection efforts

A Commentary on Sample Design Issues in Behavioral Accounting Experiments

Behavioral research in accounting deals with the behavior of accountants. As such, it uses accounting subjects. Accounting subjects are very difficult to come by because of the nature of the accounting environment. First, professional accountants operate in a pressured environment in which they have little or no time to participate in behavioral research. Second, professional accountants operate in an environment of high service charges and have little or no interest in participating in behavioral experiments free or for a token remuneration. Third, professional accountants are usually inaccessible because behavioral researchers have few or no opportunities for contacts within a CPA firm. Finally, professional accountants operate in the real world in which they perceive behavioral research as too abstract to have practical value for them to participate in. Given the difficulties in getting accounting subjects, behavioral researchers often lament that the pool of available accounting subjects is very small. As such, they cannot rely on conventional research strategies that assume, among other things, normal distribution and homogeneity of variances. In this paper, we suggest a broad range of research strategies including sampling, design, measurement, and analysis to deal specifically with a very small pool of available accounting subjects. We cite some prior behavioral accounting studies and refer to some statistic textbooks deemed best for the application of these research strategies. Our suggestions should benefit anyone doing behavioral research in accounting.Accounting subjects, Behavioral research