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July 29, 2020

As discussions about the next digital revolution in accounting began in the late 2000s and early 2010s, accounting and accreditation professionals urged the American Accounting Association to update educational programs. to prepare students for emerging technologies. The association turned to the profession for the advice, data and resources needed to implement these changes.

ASU Assistant Professor of Accounting Scott Emett and his fellow academics and practitioners have answered the association’s call through the EY Academic Resource Center, sponsored by the Ernst and Young Foundation.

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Recently, the team’s innovative teaching program won the American Accounting Association’s 2020 Innovation in Accounting Education Award, which recognizes significant programmatic changes or an important activity, concept, or set of educational materials. Submissions are judged on their innovation, demonstrated educational benefits, and adaptability by other academic institutions or other situations.

“As the accounting profession adopts more technology to improve customer service, accounting academia must also keep pace,” said Andy Call, director and professor of accounting. “The EY Academic Resource Center is an important resource used by faculty across the country as they revise their curriculum to prepare students for the changing accounting landscape. Professor Emett’s leadership in this effort is a testament to his dedication and innovative mindset and is in line with the forward-looking spirit around data analytics at ASU’s School of Accountancy. I am very happy to see Scott officially recognized by the academy for his important contributions.

Emett and his colleagues “EYARCEY Academic Resource Center Analytics Mindset Curriculum “is a collection of high-quality teaching case studies designed to help students develop and engage an“ analytical mindset. ”An analytical mindset is the ability to ask the right questions; extract, transform and upload relevant data; apply appropriate data analysis techniques; and interpret and share results with stakeholders.

To date, the EY Academic Resource Center has created 27 “analytical mindset” cases, accessed by 870 academic institutions and over 3,200 professors from 41 countries around the world. The cases cover a variety of accounting topics covered in introductory masters courses and utilize the most advanced technology used by accounting professionals today. Each case includes training videos, multiple case options to allow flexibility and different technological approaches, editable documents for adaptation, and unique real-world data sets that allow students to answer practice-driven questions. . The centre’s Analytics Mindset materials helped students prepare for the digital transformation disrupting the accounting profession.

Emett’s research focuses on judgment and decision making in external and internal financial reporting. Much of his work uses experiences and applies theories of psychology and economics to understand how cognitive and motivational forces cause decision makers to deviate from behavior predicted by classical economic theories. Emett previously taught financial accounting and management accounting courses at Cornell University and Brigham Young University. His research has been published in the journal Accounting Review; Accounting, organizations and society; Contemporary Accounting Research; Accounting and business research; Strategic financing; and Audit: a journal of practice and theory; among others.

“I feel honored to receive this award alongside outstanding colleagues from the EY Academic Resource Center,” said Emett. “My collaborations with the EYARC team have helped me focus on cutting-edge innovations in teaching and research. I believe this unique partnership between faculty and practitioners will help ASU accounting students thrive as they enter a rapidly innovating profession.

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