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- Title
Exploring Accounting and Financial Controversies via an Excel Simulation Exercise.
- Authors
Drougas, Anne; Irons, Robert; Razaki, Khalid
- Abstract
Successful accounting and finance practitioners position themselves as global business advisors, who utilize software and technical material as a platform to navigate through different cultural practices, institutional rules and regulations. While studies still suggest that a disconnect exists between academia and practice when preparing student for careers, professional regulatory bodies, such as the Association to Advance Collegiate Schools of Business (AACSB) and the American Accounting Association Pathways Commission, strongly advocate for the "development of signature pedagogies" which connect the mission of the business school and learning outcomes in support of a globally-diverse student body. This paper describes the development of a spreadsheet exercise which connects mission to the finance and accounting curriculum at a small, private AACSB-accredited business school. In keeping with the institution s charge of infusing technology, international issues, and mission into required coursework, finance and accounting faculty leverage a controversial issue, tax avoidance policy, to examine the impact of the locational choice of a subsidiary on financial statement analysis, and key financial indicators. Tax avoidance and transfer pricing policies serve to develop cultural awareness in accounting and finance students while stressing solid financial statement fundamentals and proforma financial statement development.
- Subjects
ACCOUNTING; ASSOCIATION to Advance Collegiate Schools of Business; AMERICAN Accounting Association; ECONOMIC indicators; CORPORATE finance; FINANCIAL stress; CULTURAL awareness; BUSINESS schools
- Publication
Journal of Financial Education, 2019, Vol 45, Issue 2, p103
- ISSN
0093-3961
- Publication type
Article