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| *|MC:SUBJECT|* *|MC_PREVIEW_TEXT|* PAWS & REFLECT Fall 2020, Volume 2
News from Clemson University's School of Accountancy
| | Dear Alumni, Friends and Supporters, This has been a year unlike any other. We transitioned to an online learning environment in mid-March and await a planned start of hybrid courses on September 21st. I am incredibly proud of our faculty who never lost sight of our mission of educating and developing exceptional graduates for the profession while also providing thought leadership. They adapted quickly to the uncertainty and embraced the challenge of learning new technologies and techniques. I am also incredibly proud of our students who have accepted the online learning platform, participated in virtual internships, and are poised to succeed in this uncertain environment. In the midst of this uncertainty, I would like to share a few of our highlights. Our new College of Business building is open and it is amazing. The Association to Advance Collegiate Schools of Business (AACSB) extended accreditations for the College of Business and the School of Accountancy. We updated our curriculum to include Analytics for Accounting Decision Making (Undergraduate), Advanced Accounting Analytics (Graduate), and Analytics and Accounting Practice (Graduate Elective). The School of Accountancy is ranked #1 in research worldwide for public universities without a Ph.D. program, and our students are making headlines, including a PCAOB Scholar and a Focus Forward Fellowship recipient. We greatly appreciate your support of the School of Accountancy, which is more important now than ever. Our budgets have seen significant negative impacts and your donations are necessary for our continued success and to help us meet our mission. If you would like to provide financial support, please designate your contribution to the School of Accountancy Excellence Fund. We also greatly appreciate your support in hiring our graduates and interacting with our students. I look forward to continued interactions; feel free to reach out to me at any time.
| | | Welcome to the PAWS & REFLECT newsletter Enjoy stories & highlights from the 2019-2020 academic year at Clemson University's School of Accountancy!
| IN THIS ISSUE • New Building • Going Virtual • Student Highlights • Curriculum Innovations • Faculty Research & Publications • New Faculty • Alumni Spotlight • Advisory Board
| | New building move-in | | | Clemson's new College of Business building brings students, faculty and industry together by creating a unique learning environment that promotes collaboration. | | Accounting classes go virtual! The School of Accountancy leverages technology to deliver classes online.
| | | To protect the safety and health of students and faculty, Clemson University moved all classes online following Spring Break through the end of the 2019-2020 academic year. Our School of Accountancy faculty rose to the challenge, quickly learning how to use new tools to deliver a high-quality Clemson experience virtually. Many faculty members used Zoom or Webex to hold classes synchronously, while others recorded lectures in advance, giving students the flexibility to watch when it was convenient to do so. While we certainly missed the face-to-face contact with our students, they gained valuable experiences during this process, including presenting information online and learning how to effectively complete tasks while remotely working within a group.
| | Student achievements Highlights from a busy year packed with scholarships, professional development, and community service initiatives.
| | | Beta Alpha Psi | | | Clemson's Zeta Rho chapter of Beta Alpha Psi is superior!
Clemson's accounting and finance honor society, BAP, achieves Superior status at the national level for their professional development activities and involvement in serving the Clemson community.
- Backpacks of Blessings food drive
- Oconee County Habitat for Humanity
- Etiquette and networking training dinner
| | Alumna awarded Focus Forward Fellowship Victoria Graham, a U.S. Navy veteran and May 2020 graduate from the School of Accountancy, has been accepted into the Focus Forward Fellowship, a mentoring program designed for female student veterans. Read more.
| | Spotlight: Recent MPAcc graduate Maggie King From Boone, NC to Greenville, SC! Recent MPAcc graduate Maggie King discusses her decision to attend Clemson for graduate school and the positive experience she had during the program. Read more. | | | Accounting major receives $10,000 scholarship The Public Company Accounting Oversight Board (PCAOB) awards Skyler Little, a Clemson University accounting major from Greenback, TN, a prestigious $10,000 scholarship. The PCAOB Scholars Program recognizes high-achieving students pursuing careers in accounting. Read more. | | | Deloitte's "Audit Innovation" Challenge | | | A select team of Clemson accounting majors competed against 56 colleges and universities across the nation in Deloitte's annual "Audit Innovation" Challenge, developing invaluable professional skills in the process. This year's challenge was to identify a "breakthrough" idea to deliver professional services for a "critical future marketplace need" that would enable Deloitte to expand its service offerings and differentiate Deloitte in the marketplace. | | Curriculum innovations The accounting profession is continuously changing, and the School of Accountancy works closely with professionals in practice to ensure we deliver relevant curriculum to the next generation of accountants.
| | | Analytics for Accounting Decision Making New required class launched in Fall 2019. | | | Teaching students how to use data to make business decisions with multiple software programs that are widely used in practice, such as Tableau and Microsoft SQL
| In developing this new course, faculty members Dr. Babak Mammadov and Dr. Phebian Davis-Culler consulted with several employers – including the Big 4, regional audit firms and private companies – to understand specific data analytics skills that are required in today's job market. Although firms do not expect students to be experts in this area, employers want their new hires to have exposure to data analytics before starting their careers. | | Focus on soft skills Experiential learning activities help students acquire career-enhancing soft skills. Hands-on activities promote teamwork, communication, and the importance of being adaptable. | | Analytics in action Professionals in the classroom; learning from the best. Data Analytics professionals share industry best practices with students. | | | Big data, big decisions New professor, Dr. Marc Cussatt, takes Data Analytics to the next level, equipping students with advanced data analytic tools that will help them meet real-world business challenges. | | | Faculty research highlights Cutting-edge research with real-world impact – Learn more about the use of controls to increase innovation, the effects of firm prestige on employees' job outcomes, and the policy implications for taxing robot labor
| | | Sally Widener
The Role of Diagnostic and Interactive Control Uses in Innovation
Accounting Organizations and Society
| Diagnostic control use is when control information is used to track and monitor performance, while interactive control use is information that is shared vertically through the organization to align behaviors and communicate the concerns of top management. The findings from the study suggest individual control uses, as well as their combined use, drive product innovativeness in terms of innovation rate and product newness and provides insight on specific relationships. Moreover, the study shows several of the results are conditional on the amount of technological turbulence in firms' external environments. | | Derek Dalton, Jeremy Vinson, Sally Widener
Is Prestige Only Beneficial? A Cost of Perceived External Prestige Among Accounting Employees
European Accounting Review
| This co-authored study finds employees who work at organizations that are viewed as prestigious by outsiders have higher job satisfaction but possess more negative job attitudes related to coworker competitiveness. This suggests when employees perceive the satisfaction associated with working at a prestigious organization is outweighed by the stress of competitive coworkers, employees will be more likely to leave their organizations. | | Kathryn Kisska-Schulze
The Robotic Revolution: A Tax Policy Collision Course.
Temple Law Review
| The forthcoming article describes competing points of view on whether robots and automated labor should be taxed in the same way human labor is. The author argues that Congress should not enact a 'robot tax' in part because robot labor can be used to augment human labor without significantly reducing the size of the human workforce. | | Faculty publications Our highly productive research faculty published 19 academic, peer-reviewed articles during the 2019-2020 academic year. The School of Accountancy is ranked #1 in research worldwide for public universities without a Ph.D. program.
| | | Burney, L., and F. Kennedy. 2020. The purpose of a corporation and lean principles: Do the two overlap? Cost Management, forthcoming. Chamberlain, D., R. Mock, and K. Kisska-Schulze. 2019. Disappearing forks and magical airdrops. Tax Notes. 165 (5). Dalton, D. W., J. M. Vinson, and S. K. Widener. 2019. Is prestige only beneficial? A cost of perceived external prestige among accounting employees. European Accounting Review. 29 (4): 753-780. Davis, P., L. Schleifer, Margaret Shackell, and S. K. Widener. 2020. Creating a lean environment. Strategic Finance. 101 (7): 38-45. Davis-Nozemack, K., and K. Kisska-Schulze. 2020. Applying sustainability to tax. Florida Tax Review, forthcoming. Dennis, S. A., B. M. Goodson, and C. A. Pearson. 2020. Online worker fraud and evolving threats to the integrity of MTurk data: A discussion of virtual private servers and the limitations of IP-based screening procedures. Behavioral Research in Accounting. 32 (1): 119-134. Edwards, F. L. 2020. Fraud, illegality and corruption in the export of used goods from the United States. International Journal of Business and Social Science, forthcoming. Edwards, F. L. 2020. Same-sex marriages and the Supreme Court: A missed opportunity in revisiting miscegenation laws. International Journal of Business and Social Science, forthcoming. Garrett, J. B., D. K. Holderness, and K. J. Olsen. An experimental investigation of how self-interested organizational norms undermine prosocial motivation and influence employee effort. Journal of Information Systems, forthcoming. Harp, N., K. Kim, and D. Oler. 2020. A bold move or biting off more than they can chew: Examining the performance of small acquirers. Review of Quantitative Finance and Accounting, forthcoming. Huang, K., B. Lao, and G. McPhee. 2020. Internal information quality and patent-related innovation. Journal of Business Finance and Accounting. 47 (3-4): 489-518. Kisska-Schulze, K., C. Ciocchetti, and R. Flick. 2020. Case-baiting. American Business Law Journal, forthcoming. Kisska-Schulze, K., and J. Holden. 2020. Betting on education. Ohio State Law Journal. 81: 465-522. Kisska-Schulze, K., and R. Mock. 2020. The robotic revolution: A tax policy collision course. Temple Law Review, forthcoming. Müller-Stewens B., S. K. Widener, K. Möller, and J-C Steinmann. 2020. The role of diagnostic and interactive control uses in innovation. Accounting, Organizations and Society. 80. Rouwelaar, H. ten, F. Schaepkens, and S. K. Widener. 2020. Skills, influence, and effectiveness of management accountants. Journal of Management Accounting Research, forthcoming. Socal, M. P., J. B. Garrett, W. B. Tayler, G. Bai, and G. F. Anderson. 2020. Naming convention, interchangeability, and patient interest in biosimilars. Diabetes Spectrum, forthcoming. Viator, R., N. Harp, S. Rinaldo, and B. Marquardt. 2020. The mediating effect of reflective analytic cognitive style on rational thought. Thinking & Reasoning, forthcoming. Vinson, J. M., M. B. Curtis, T. L. Conover, and L. Chui. 2020. Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making. Journal of International Accounting, Auditing, and Taxation, forthcoming. | | | Welcome to the team! New faculty member Marc Cussatt, Ph.D., joins Clemson's School of Accountancy. Read more. | | Jimmy ten Pas graduated from Clemson University in 2002 and has a master's degree of professional accountancy from Clemson as well. Based in Greenville, SC, Jimmy is a Certified Public Accountant and was promoted to tax partner with Dixon Hughes Goodman in 2018. Read more. | | Advisory Board Leading accounting professionals in public accounting and industry help students and faculty in the School of Accountancy meet tomorrow's professional challenges.
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Clemson's Accounting Advisory Board plays an essential role in the School of Accountancy, helping us better prepare our accounting majors for the profession they will enter upon graduation.
| Our members provide practical insights on a range of issues, including how to best incorporate curriculum changes that will ensure students acquire the skills needed in a constantly evolving global business environment. During the academic year 2019-2020, the Advisory Board was instrumental in providing feedback and critiquing the School of Accountancy's proposed curriculum changes to better integrate technology and analytics in the classroom. They were also instrumental in providing instructor resources for the new Analytics in Accounting Practice course in the MPAcc program. | | We are grateful to our continuing and new members | | | Continuing Board Members • Mike Boliek (Elliott Davis) • Carla Cox • Jessica Donan (EY) • Anna Locke (A.T. Locke, PC) • Jon Ridgway (KPMG) • Brandon Robinson (CGL) • Jeff Schwartz (Deloitte) • Gray Suggs (SuggsJohnson) • TJ Way (Morgan Stanley) New Board Members • Lori Hudson (PwC) • Shannon Makosiej (Cherry Bekaert) • Jimmy ten Pas (DHG) | | | | | | | |
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