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ABSTRACT
This learning strategy provides accounting faculty with a detailed course design and materials for a 3-credit, 14-week RPA course at the graduate level. This learning strategy is valuable in four respects. First, it leverages existing materials in the public domain and provides accounting faculty with a potential framework for using these materials to create an RPA course. Second, it teaches students RPA concepts and provides them with hands-on skills. Third, although it features a stand-alone RPA course, specific modules from this course can also be used as non-technical tutorials and be integrated into existing accounting courses. Last, it features resource and experience sharing based on the course implementation. Overall, this learning strategy adds an alternative resource to accounting faculty considering teaching RPA.

ABSTRACT: The real-time economy (RTE) changes the way accounting information is received, processed, and analyzed. Consequently, it drives demand for auditors who possess enhanced skills and attitudes. Unsurprisingly, the current generation of auditing students expects to be well prepared when entering the profession and facing these new challenges. Auditing educators have the unique opportunity to assume a leading role and empower modern auditors, arming them with the best weapons available to combat error and fraud. This position paper discusses the changing function of the auditing profession, analyzes the advancement of auditing technology featuring continuous auditing and monitoring, and identifies three primary attributes (attitudes, technical competences, and behaviors) that will define the RTE auditor. For each of these attributes, this paper identifies educational media (or instructional tools) that may be incorporated into auditing curricula as a way of introducing and developing these skills.

This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage, methodological tools, and citation behavior. Thus, this analysis describes how accounting research has evolved, both in its content and in the way it has been used and perceived by its adherent scholars.

Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles in CAR are classified into taxonomies and the literature tracked over 22 years.
Analysis focuses on four taxonomies: foundation discipline, school of thought, research method and mode of reasoning. The paper first examines journals vis-a-vis article publication frequency and dominant taxonomies. Secondly, three assertions concerning the relative posture of the Journal of Accounting Research and the literature are examined. Next the context of the literature is examined through major taxonomies and a crosstabulation of research method vs school of thought. The last part of the analysis focuses on trends within the taxonomies in the 1963–1984 period.