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SYNOPSIS: Technology is transforming the role of entry-level accountants as the body of accounting knowledge continues to grow. Academics, practitioners, and policymakers must collaborate to balance knowledge of accounting and technology for entry-level accountants. However, whether the demands of the accounting workplace and professional certifications require accountants to have a deep understanding of a few key technologies, broad exposure to many technologies, or a combination of both is unclear. This study contributes to the literature by exploring the breadth versus depth of entry-level accountants' technological preparedness from the perspectives of academics and practitioners. The results show that the breadth of technological knowledge is highly valued, with only a few technologies requiring in-depth learning. The study offers suggestions for future research and implications for practitioners, academics, and policymakers. [ABSTRACT FROM AUTHOR]

In American business schools, the higher the position, the lower the female representation, especially when including additional intersections of identity such as race, sexual orientation, and ethnicity. Our article aims to supplement existing research regarding gender bias and underrepresentation in academia, particularly in business schools. Such research can uncover faculty gender issues, work toward mitigating the existing biases related to diversity and inclusion, and bring a needed voice and discussion for the purpose of moving toward solutions. To build our hypotheses, we provide a literature review regarding academic satisfaction, perceived performance weight-teaching and perceived performance weight-service differences between genders, and gender issues with the academic pipeline to full professor. Next, we utilize data collected from a sample of n = 696 academics from American business schools and find that women faculty have significantly lower academic satisfaction throughout all ranks and institutions. Our results further indicate that there are differences in perceived performance weight-teaching and perceived performance weight-service between female and male academics at the ranks of assistant and full professors at various types of institutions. Last, we offer conclusions and implications, limitations, and future research suggestions that include studies regarding intersectional faculty, academic mobbing and bullying, incivility, and academic satisfaction.

In American business schools, the higher the position, the lower the female representation, especially when including additional intersections of identity such as race, sexual orientation, and ethnicity. Our article aims to supplement existing research regarding gender bias and underrepresentation in academia, particularly in business schools. Such research can uncover faculty gender issues, work toward mitigating the existing biases related to diversity and inclusion, and bring a needed voice and discussion for the purpose of moving toward solutions. To build our hypotheses, we provide a literature review regarding academic satisfaction, perceived performance weight–teaching and perceived performance weight–service differences between genders, and gender issues with the academic pipeline to full professor. Next, we utilize data collected from a sample of n = 696 academics from American business schools and find that women faculty have significantly lower academic satisfaction throughout all ranks and institutions. Our results further indicate that there are differences in perceived performance weight–teaching and perceived performance weight–service between female and male academics at the ranks of assistant and full professors at various types of institutions. Last, we offer conclusions and implications, limitations, and future research suggestions that include studies regarding intersectional faculty, academic mobbing and bullying, incivility, and academic satisfaction. [ABSTRACT FROM AUTHOR]

The ever-increasing number of security incidents underscores the need to understand the key determinants of an effective information security program. Research that addresses this topic requires objective measures, such as number of incidents, vulnerabilities, and non-compliance issues, as indicators of the effectiveness of an organization's information security activities. However, these measures are not readily available to researchers. While some research has used subjective assessments as a surrogate for objective security measures, such an approach raises questions about scope and reliability. To remedy these deficiencies, this study uses the COBIT Version 4.1 Maturity Model Rubrics to develop an instrument (SECURQUAL) that obtains an objective measure of the effectiveness of enterprise information security programs. We show that SECURQUAL scores reliably predict objective measures of information security program effectiveness. Future research might use the instrument as a surrogate effectiveness measure that avoids asking respondents to disclose sensitive information about information security incidents and vulnerabilities. [ABSTRACT FROM AUTHOR]