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CPE SESSION 25 -
Wednesday, 1:00 PM - 4:00 PM
The First Accounting
Course (for M.B.A.s):
A Total Redesign
Description/Objectives:
The Albrecht-Sack Report indicated the need to improve
accounting education. Specifically, they call for:
- Broader,
updated, and more relevant courses
- Creative
pedagogy that is less textbook- and lecture-dependent
- Movement
beyond information gathering and recording
For
the past three years, I have taught the introductory
M.B.A. Accounting courses by focusing on the different
measurement models we use in accounting. In the
typical course, we slide from one model to another,
not alerting the student that we've changed the rules
of measurement. Students need to understand the many
different models used in Accounting, the basic measurement
approach used by each model, and the applications of
each model. Among the models covered are:
- Cash
Flow Model
- Discounted
Cash Flow Model
- Cash
Income Model
- Accrual
Income Model
- Working
Capital Model
- Wealth
Models
- U.S.
Public Reporting Models
- International
Reporting Models
- Performance
Models
- Contribution
Model
- Disaggregated
Profit Model
- Throughput
Model
While
I have taught this approach to M.B.A.s, I believe it
can be successfully delivered to undergraduates as well.
Though this approach precedes the Albrecht-Sack Report,
it is a tested example of how we can restructure accounting
education.
Format/Structure:
This seminar will introduce you to a totally different
way of organizing and teaching the first Accounting
course-a "models" approach. Among the models
to be discussed are Cash Flow, Discounted Cash Flow,
Cash Income, Accrual Income, Working Capital, U.S. Public
Reporting, International Reporting, Performance Models,
Contribution Model, Disaggregated Profit, and Throughput
Models.
For
each, specific topics covered will be described, along
with cases and assignments that support this approach.
By
the end of this seminar, you will have a new view of
how the first Accounting course can be successfully
offered.
Intended
Audience:
Instructors teaching Introductory Accounting courses
at undergraduate or graduate level.
Presenter:
Ronald J. Huefner, SUNY at Buffalo
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