{"id":"https://openalex.org/W3198631979","doi":"https://doi.org/10.33423/jaf.v19i6.2322","title":"Integrating Cryptocurrency into Intermediate Financial Accounting Curriculum: A Case Study","display_name":"Integrating Cryptocurrency into Intermediate Financial Accounting Curriculum: A Case Study","publication_year":2019,"publication_date":"2019-10-18","ids":{"openalex":"https://openalex.org/W3198631979","doi":"https://doi.org/10.33423/jaf.v19i6.2322","mag":"3198631979"},"language":"en","primary_location":{"id":"doi:10.33423/jaf.v19i6.2322","doi":"https://doi.org/10.33423/jaf.v19i6.2322","is_oa":true,"landing_page_url":"https://doi.org/10.33423/jaf.v19i6.2322","pdf_url":"https://articlegateway.com/index.php/JAF/article/download/2322/2212","source":{"id":"https://openalex.org/S4210230096","display_name":"Journal of Accounting and Finance","issn_l":"2158-3625","issn":["2158-3625"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310322100","host_organization_name":"North American Business Press","host_organization_lineage":["https://openalex.org/P4310322100"],"host_organization_lineage_names":["North American Business Press"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://articlegateway.com/index.php/JAF/article/download/2322/2212","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076937682","display_name":"Tatyana Ryabova","orcid":"https://orcid.org/0000-0002-9169-900X","observed_orcids":["https://orcid.org/0000-0002-9169-900X"]},"institutions":[{"id":"https://openalex.org/I67328108","display_name":"California State University, Fresno","ror":"https://ror.org/03enmdz06","country_code":"US","type":"education","lineage":["https://openalex.org/I67328108"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Tatyana S. Ryabova","raw_affiliation_strings":["California State University, Fresno"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"California State University, Fresno","institution_ids":["https://openalex.org/I67328108"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060436713","display_name":"Susan Henderson","orcid":"https://orcid.org/0000-0002-0144-8195","observed_orcids":["https://orcid.org/0000-0002-0144-8195"]},"institutions":[{"id":"https://openalex.org/I67328108","display_name":"California State University, Fresno","ror":"https://ror.org/03enmdz06","country_code":"US","type":"education","lineage":["https://openalex.org/I67328108"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Susan Henderson","raw_affiliation_strings":["California State University, Fresno"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"California State University, Fresno","institution_ids":["https://openalex.org/I67328108"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I67328108"],"apc_list":null,"apc_paid":null,"fwci":3.1291,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.92473861,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"19","issue":"6","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12671","display_name":"Management and Marketing Education","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cryptocurrency","display_name":"cryptocurrency","score":0.968999981880188},{"id":"https://openalex.org/keywords/financial-accounting-education","display_name":"financial accounting education","score":0.7160000205039978},{"id":"https://openalex.org/keywords/accounting-curriculum","display_name":"accounting curriculum","score":0.7990000247955322},{"id":"https://openalex.org/keywords/undergraduate-accounting-students","display_name":"undergraduate accounting students","score":0.7360000014305115},{"id":"https://openalex.org/keywords/student-perceptions","display_name":"student perceptions","score":0.8040000200271606},{"id":"https://openalex.org/keywords/digital-currency","display_name":"digital currency","score":0.8960000276565552},{"id":"https://openalex.org/keywords/cryptocurrency-accounting","display_name":"cryptocurrency accounting","score":0.5249999761581421}],"concepts":[{"id":"https://openalex.org/C180706569","wikidata":"https://www.wikidata.org/wiki/Q13479982","display_name":"Cryptocurrency","level":2,"score":0.8595160245895386},{"id":"https://openalex.org/C9354725","wikidata":"https://www.wikidata.org/wiki/Q286017","display_name":"Operationalization","level":2,"score":0.7479618191719055},{"id":"https://openalex.org/C47177190","wikidata":"https://www.wikidata.org/wiki/Q207137","display_name":"Curriculum","level":2,"score":0.6285461187362671},{"id":"https://openalex.org/C2777212361","wikidata":"https://www.wikidata.org/wiki/Q5127848","display_name":"Class (philosophy)","level":2,"score":0.6153301000595093},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5844298601150513},{"id":"https://openalex.org/C141121606","wikidata":"https://www.wikidata.org/wiki/Q8142","display_name":"Currency","level":2,"score":0.5125024318695068},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4477774500846863},{"id":"https://openalex.org/C48220719","wikidata":"https://www.wikidata.org/wiki/Q10836209","display_name":"Digital currency","level":3,"score":0.43507274985313416},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4200811982154846},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.34387195110321045},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.32732993364334106},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24509987235069275},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.23397821187973022},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.23378732800483704},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.20785418152809143},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.12154555320739746},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.08107930421829224},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33423/jaf.v19i6.2322","doi":"https://doi.org/10.33423/jaf.v19i6.2322","is_oa":true,"landing_page_url":"https://doi.org/10.33423/jaf.v19i6.2322","pdf_url":"https://articlegateway.com/index.php/JAF/article/download/2322/2212","source":{"id":"https://openalex.org/S4210230096","display_name":"Journal of Accounting and Finance","issn_l":"2158-3625","issn":["2158-3625"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310322100","host_organization_name":"North American Business Press","host_organization_lineage":["https://openalex.org/P4310322100"],"host_organization_lineage_names":["North American Business Press"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33423/jaf.v19i6.2322","doi":"https://doi.org/10.33423/jaf.v19i6.2322","is_oa":true,"landing_page_url":"https://doi.org/10.33423/jaf.v19i6.2322","pdf_url":"https://articlegateway.com/index.php/JAF/article/download/2322/2212","source":{"id":"https://openalex.org/S4210230096","display_name":"Journal of Accounting and Finance","issn_l":"2158-3625","issn":["2158-3625"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310322100","host_organization_name":"North American Business Press","host_organization_lineage":["https://openalex.org/P4310322100"],"host_organization_lineage_names":["North American Business Press"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.975600004196167,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3198631979.pdf","grobid_xml":"https://content.openalex.org/works/W3198631979.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4366981208","https://openalex.org/W7213562503","https://openalex.org/W4322772490","https://openalex.org/W7166257529","https://openalex.org/W4394718132","https://openalex.org/W7127124701","https://openalex.org/W3121647114","https://openalex.org/W4410470929","https://openalex.org/W4327533838","https://openalex.org/W4401969480"],"abstract_inverted_index":{"As":[0],"the":[1,12,19,39,69,80,86,114,119,150],"accounting":[2,20,47,66,138],"profession":[3],"is":[4,31,36,51],"rapidly":[5],"changing,":[6],"faculty":[7],"members":[8],"are":[9],"challenged":[10],"with":[11,68,141],"task":[13],"of":[14,71,79,104,111,125,135,146,153],"incorporating":[15],"emerging":[16],"advances":[17],"into":[18],"curriculum":[21],"in":[22,38,60,85,113,161],"order":[23],"to":[24,63,101],"equip":[25],"students":[26,67,95,131,154],"for":[27,46],"future":[28,163],"success.":[29],"There":[30],"little":[32],"debate":[33],"that":[34,130],"cryptocurrency":[35,99],"prominent":[37],"business":[40],"world":[41],"today,":[42],"thus":[43],"prompting":[44],"attention":[45],"professionals":[48],"and":[49,75,106,137,149],"educators":[50],"important.":[52],"In":[53],"this":[54,147,156],"paper,":[55],"we":[56],"document":[57],"our":[58,92,126],"experiences":[59],"introducing":[61],"cryptocurrencies":[62,136],"undergraduate":[64],"financial":[65],"goal":[70],"capturing":[72],"their":[73,77,144,162],"knowledge":[74,157],"measuring":[76],"perceptions":[78],"impact":[81],"digital":[82],"currency":[83],"holds":[84],"current":[87],"economic":[88],"environment.":[89],"To":[90],"operationalize":[91],"research":[93],"question,":[94],"were":[96,107],"given":[97],"a":[98,109],"assignment":[100,120,148],"complete":[102],"outside":[103],"class":[105,115],"asked":[108],"series":[110],"questions":[112],"period":[116],"directly":[117],"after":[118,143],"was":[121],"due.":[122],"The":[123],"results":[124],"case":[127],"study":[128],"show":[129],"became":[132],"more":[133],"aware":[134],"practices":[139],"associated":[140],"them":[142,160],"completion":[145],"vast":[151],"majority":[152],"found":[155],"would":[158],"benefit":[159],"careers.":[164]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-09-13T00:00:00"}
