Suchergebnisse

ABSTRACTThis case uses IRS SOI migration data to help students understand the power of data analysis to identify potential policy issues faced by state governments. The data skills covered in this case are used by entry level accounting professionals in all fields: the Extract, Transform, and Load (ETL) process using Alteryx and creating data visualizations using Tableau. The case learning objectives are: (1) develop students' ETL skills; (2) develop students' data visualization skills; (3) develop students' critical-thinking skills, and (4) enhance students' effective oral and written communications skills. Pre- and post-learning assessment surveys and open-ended responses indicate that the case meets these learning objectives. Students easily related to policy questions surrounding migration as future employees considering their career options. As such, this case is appropriate for stand-alone data analytics courses in business or accounting, accounting information systems courses, undergraduate- and graduate-level tax classes, and M.B.A. courses.

AbstractWhy do American perspectives of international relations (IR) continue to hold sway over an increasingly diverse discipline? What actually constitutes "Americanness" in IR? Who is considered "American" in IR? These are the central questions we explore in this essay. Drawing on cognitive and behavioral insights from social psychology, we argue that there is a distinct "American approach" to international relations and security studies and that this approach is a product of Western cognitive frames. We identify three factors that represent the American approach's hyper-Westernized framing: individualism, equality, and a preference for causal rather than contextual analysis, and a preference for egalitarianism. We argue that these are reinforced by two social identity processes—academic identity and national identity. The consequences of "being American" in IR and security studies suggest not only problems of attention and accuracy, but an inherent failure to appreciate that Western—and particularly, American—ways of seeing and valuing the world are not universal.

ABSTRACTTwo cases help students identify the influence that self-interest can have on ethical decision making and encourage them to practice "giving voice to values." The learning objectives are to: (1) increase student awareness of the role of ethical fading in unethical decision making; (2) develop critical-thinking skills for ethical decision making; and (3) practice applying moral imagination to resolve ethical dilemmas. Specifically, we designed these case scenarios to develop skills in recognizing and resolving ethical dilemmas. Post-case survey responses indicate that beyond meeting the learning objectives, students personally relate to the protagonists. The cases are appropriate for graduate or undergraduate accounting courses, including capstone accounting courses, in which ethics, auditing, forensic accounting, and/or the professional code of conduct are discussed. Implementation guidance and Teaching Notes are provided to aid instructors seeking to motivate in-class discussions of the current and future ethical decisions students may face.

The authors argue that the gender composition of party gatekeepers -- those responsible for candidate recruitment -- plays a crucial role in either encouraging or discouraging women candidates to run for office. Using an original data set that includes constituency-level information for all parties and candidates in the 2004 and 2006 Canadian national elections, the authors find support for this proposition. Women candidates are more likely to be nominated when the gatekeeper -- the local party president -- is a woman rather than a man. The results underline the importance of informal factors for understanding women's political underrepresentation. Adapted from the source document.

The authors argue that the gender composition of party gatekeepers—those responsible for candidate recruitment— plays a crucial role in either encouraging or discouraging women candidates to run for office. Using an original data set that includes constituency-level information for all parties and candidates in the 2004 and 2006 Canadian national elections, the authors find support for this proposition. Women candidates are more likely to be nominated when the gatekeeper—the local party president—is a woman rather than a man. The results underline the importance of informal factors for understanding women's political underrepresentation.

ABSTRACT
The increasing use of data analytics in the accounting profession necessitates development of instructional cases that teach students how to use data analytics tools to solve common accounting problems. While there has been an emphasis on data analytics cases for graduate education, we recognized a need for such cases at the undergraduate level to prepare students for internships, careers, and graduate education. This case meets this important need by introducing Alteryx in a typical tax setting—the calculation of Modified Accelerated Cost Recovery System (MACRS) depreciation. The learning objectives are to: (1) extend knowledge of data analytics; (2) develop skills using Alteryx to extract, transform, and load data; (3) demonstrate understanding of tax rules for computing depreciation; and (4) develop effective written communication skills.

ABSTRACTTomorrow's accounting professionals need to understand both accounting and data analytics. To meet these needs, we developed a case that combines an important area of tax accounting, Effective Tax Rates (ETRs), with multiple data analysis skills. The case can be completed in Excel, or with Tableau and/or Alteryx, using Compustat or public data. The case's learning objectives for students are to: (1) expand knowledge of data analytics and ETRs; (2) use critical-thinking skills to identify economic, industry, and firm-level factors that might affect ETRs; (3) develop skills specific to data analytics and data visualization in accounting; and (4) develop effective oral and written communication skills. We evaluate the case's efficacy using data from pre- and post-learning assessment surveys and open-ended responses, which indicate that the comprehensive case meets these learning objectives.Data Availability: Data are available from the public sources cited in the text.

In post-Handover Hong Kong, one sees an influx of cultural products from mainland China, from increased radio and television programming in Mandarin to the adoption of simplified Chinese characters in some publication venues. These are symbols of the 'resinicization' of Hong Kong. Meanwhile, Beijingers proudly assert that the Chinese capital is the cultural centre of China, and they look with a combination of curiosity and disdain on the popular culture of Hong Kong. With this steady influx into Hong Kong of culture emanating from the Chinese capital, and with the imperialistic attitude of Beijing elites, one might conclude that Cantonese popular culture is in serious decline. However, this is not the case. Through a descriptive study of Cantonese popular music — or Cantopop, as it is known in the West — this article argues that Cantonese culture is a unique and irrepressible cultural force in Greater China. Further, this article argues — and this is the main point — that Cantopop has served the role of a strategic cultural form to delineate a local Hong Kong identity, vis-à-vis the old British colonial and mainland Chinese identities. The article includes a brief history of Cantopop.

This article makes the case for feminist IR to build knowledge of international institutions. It emerges from a roundtable titled 'Challenges and Opportunities for Feminist IR: Researching Gendered Institutions' which took place at the International Studies Association Annual Convention in Baltimore in 2017. Here, we engage in self-reflexivity, drawing on our conversation to consider what it means for feminist scholars to 'study up'. We argue that feminist IR conceptions of narratives and the everyday make a valuable contribution to feminist institutionalist understandings of the formal and informal. We also draw attention to the value of postcolonial approaches and multi-site analyses of international institutions for creating a counter-narrative to hegemonic accounts emerging from both the institutions themselves, and scholars studying them without a critical feminist perspective. In so doing, we draw attention to the salience of considering not just what we study as feminist International Relations scholars but how we study it.