Many
faculty are reluctant to attempt innovations in their
teaching because change may result in poor teaching
evaluations from students and/or administrators. We
recognize the risk involved in change. Not every
innovation will succeed and not every student will be
happy with the changes suggested here. Yet it is clear
that if accounting students are to be prepared to deal
with the changes in the profession, accounting professors
must risk making changes in accounting education.
Faculty who
plan to change their courses should consider meeting with
relevant administrators to discuss their plans and
reasons. Accounting faculty can point to the demands of
the profession and marketplace as reasons for change.
They may wish to negotiate support from the dean and/or a
modified evaluation process to assess the changes being
made. The issues statements of the AECC, particularly
Statement No. 1, "AECC Urges Priority for Teaching in
Higher Education," and No. 5, "Evaluating and Rewarding
Effective Teaching," should be particularly
helpful.
We recognize
that many accounting faculty must use standard student
evaluation forms in their classes. These forms probably
will not adequately assess the kinds of learning goals we
have been discussing here. Faculty may want to add their
own section to the standard form, both to assess the
effectiveness of their innovations and to remind students
of the goals of the class. Faculty may also remind
themselves that the best course is not always the most
popular course. The ultimate evaluation of learning to
learn as a goal of accounting education will be in the
performance of accounting graduates who are lifelong
independent learners with successful professional
careers.