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Muehlmann B.W.,Babson College | Chiu V.,SUNY at New Paltz | Liu Q.,Siena College
Journal of Emerging Technologies in Accounting | Year: 2015

The Journal of Emerging Technologies in Accounting (JETA), an American Accounting Association journal, reached its ten-year milestone in 2013. This study provides a comprehensive bibliometric and comparative analysis of the 66 main research articles and citations of the contributions, which were published from 2004 to 2013. The analysis of the characteristics of the articles comprises the research methodologies and accounting areas as used in the Brigham Young University Accounting Research Rankings, novel classifications based on an expansion of the Brown and Vasarhelyi (1994) accounting research taxonomy, and the AACSB A7 data terms, artificial intelligence, contributing authors, and institutions. The citation analysis reports and compares scholarly and patent results. Some major differences between the citations in Google Scholar, Web of Science, and Scopus came to light. © 2015, American Accounting Association. All rights reserved. Source


Aulisa E.,Texas Tech University | Bloshanskaya L.,SUNY at New Paltz | Efendiev Y.,Texas A&M University | Efendiev Y.,King Abdullah University of Science and Technology | Ibragimov A.,Texas Tech University
Advances in Water Resources | Year: 2014

In this work we propose upscaling method for nonlinear Forchheimer flow in heterogeneous porous media. The generalized Forchheimer law is considered for incompressible and slightly-compressible single-phase flows. We use recently developed analytical results (Aulisa et al., 2009) [1] and formulate the resulting system in terms of a degenerate nonlinear flow equation for the pressure with the nonlinearity depending on the pressure gradient. The coarse scale parameters for the steady state problem are determined so that the volumetric average of velocity of the flow in the domain on fine scale and on coarse scale are close. A flow-based coarsening approach is used, where the equivalent permeability tensor is first evaluated following streamline methods for linear cases, and modified in order to take into account the nonlinear effects. Compared to previous works (Garibotti and Peszynska, 2009) [2], (Durlofsky and Karimi-Fard) [3], this approach can be combined with rigorous mathematical upscaling theory for monotone operators, (Efendiev et al., 2004) [4], using our recent theoretical results (Aulisa et al., 2009) [1]. The developed upscaling algorithm for nonlinear steady state problems is effectively used for variety of heterogeneities in the domain of computation. Direct numerical computations for average velocity and productivity index justify the usage of the coarse scale parameters obtained for the special steady state case in the fully transient problem. For nonlinear case analytical upscaling formulas in stratified domain are obtained. Numerical results were compared to these analytical formulas and proved to be highly accurate. © 2014. Source


Chiu V.,SUNY at New Paltz | Gershberg T.,Rutgers University | Sannella A.J.,Rutgers University | Vasarhelyi M.A.,Rutgers University
Journal of Emerging Technologies in Accounting | Year: 2014

This pedagogical study examines accounting undergraduate students’ performance, satisfaction, and perceived course effectiveness under two distinct modes of course delivery: traditional live-instructed classes and teacher-less pre-recorded online lectured classes. Hypotheses testing on the differences and possible factors influencing the two settings are based upon data collected from two sections of each introductory accounting course: Financial Accounting and Managerial Accounting. The findings on students’ performance indicate no significant differences in students’ grades in each mode of course delivery. Live lectures given in traditional classrooms do not affect students’ overall learning when compared to a teacher-less course environment. The results of testing indicate that a student’s prior GPA and interest in the course material are the most important factors that determine his or her final course grade. This study also provides some evidence that students’ satisfaction and perceived effectiveness is greater in a traditional course setting. The methodology employed in this research avoids many of the problems encountered in prior studies. The main findings are also useful to university instructors and administrators in terms of the use of technology and its impact on the cost and effectiveness of introductory accounting courses. © 2014 American Accounting Association. Source

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