 |
An International Meeting of 2005 Annual MeetingAugust 7–10, 2005
|
Effective Learning Strategies Forum — Monday Sessions
9:30 am - 11:00 am
Session 1
Teaching Tax Provisions with the Support of Tax Memoranda DecisionsPresenter:
Diane A. Riordan, James Madison UniversityDescription:
Why is reality television such a success? Is it because real life is often more interesting than fiction? Learn how to build a portfolio of readings that will increase your students' learning of tax algorithms using every day events.Session 2
Student-Created Classroom Newsletters as Learning PortfoliosPresenter:
Wendy Tietz, Kent State UniversityDescription:
Teams of students can create classroom newsletters in introductory accounting courses. These newsletters are a form of learning portfolios and can help the students in their learning process. Sections that can be assigned and their pedagogical significance will be discussed.Session 3
Visualizing Accounting FraudPresenter:
Carl Torben Thomsen, Loma Linda UniversityDescription:
See with your own eyes what some prominent recent accounting frauds look like (Enron, WorldCom, Adelphia, and HealthSouth). The four traditional financial statements are compressed into a single analog image (without numbers).Presenter:
Jeffrey J. McMillan, Clemson UniversityDescription:
Analysis of hundreds of exams provides insights into how the design/format of exams may affect your students' performance. Our results provide a timely reminder to accounting instructors to consider carefully how they design multiple versions of the "same" exam.Session 5
Illustrating the Outsourcing Decision Process: A Classroom Exercise/ApplicationPresenters:
Hubert D. Glover, Howard University
Jeffrey J. McMillan, Clemson University
Jean T. Wells-Jessup, Howard UniversityDescription:
Exposing students to the outsourcing decision process is important as recent rulings by the SEC, NYSE, NASDAQ, and SOX enactment have placed greater emphasis on the how and by whom the function of internal auditing is carried out within organizations.Session 6
Incorporating SOX 404 and Audit Simulation in an Undergraduate Auditing CoursePresenter:
Raymond J. Elson, Valdosta State University, Langdale CollegeDescription:
Do you use a practice set? Do your students have practical knowledge of SOX 404? If you are looking to enhance your course, then stop by this session for ideas on incorporating a practice set and SOX 404 in your course.Session 7
iPods Promote Teaching/LearningPresenter:
Susan V. Crosson, Santa Fe Community CollegeDescription:
Students are plugged into iPods or iPod minis, so why not use them for teaching/learning? Examples of how they can be used to promote learning will be demonstrated. Step-by-step instructions of how to create iPod-based learning materials will also be available. Be cool, plug students into learning!Session 8
Increasing Student Awareness of Ethical Values and OrientationPresenter:
Debra Kerby, Truman State UniversityDescription:
Students must be aware of their own ethical values if they are to resist pressure when making ethical judgments in the workplace. Learn about activities that students report are effective at enhancing personal awareness of ethical values and orientation.Session 9
Auditing for Social ResponsibilityPresenter:
Linda Kuechler, Daemen CollegeDescription:
Learn a fun way to motivate your students and reinforce their learning in a traditional undergraduate auditing class. By using the concepts of project management, service learning and active learning, discover how you can set up a learning community that will have your students doing real audit before graduation.Session 10
Teaching "Universal" Accounting in Order to Understand Any Accounting System in the WorldPresenter:
Joelle Le Vourc'h, ESCP-EAPDescription:
Teaching accounting to students in any country in order for them to be able to work in any country or with any accounting principles system.Session 11
An Exercise Introducing Managerial Accounting Students to Uncertainty in Decision MakingPresenter:
Elliott Levy, Bentley CollegeDescription:
Students do not typically welcome uncertainty; they prefer the "right" answer. This session will present a case, with teaching notes, that can be used in an introductory managerial accounting course to introduce students to the reality of decision making under uncertainty.Session 12
Using a Blog in Teaching Intermediate Financial AccountingPresenter:
Don Pagach, North Carolina State UniversityDescription:
New technology can change how the classroom operates. Weblogs or blogs allow greater interactivity between professors and students and among students. Professors can provide quicker feedback; get students to write more and to bring current events into the classroom on a regular basis.Session 13
Fun in the ClassroomPresenters:
Paul H. Mihalek, University of Hartford
Patricia Poli, Fairfield University
Milo Peck, Fairfield UniversityDescription:
Active learning techniques are extremely useful in teaching Generation Y and Millennial students. In contrast to the traditional lecture format, group activities, teamwork on projects and role-playing can make the classroom more interactive. Faculty can take a simple game such as pin the tail on the donkey and adapt it for classroom use. Many adaptations of well-known games are included in this session. Takeaways are the ideas that can be implemented across the accounting curriculum to stimulate classroom participation.Session 14
IRC and the Legislative Process – A Project for Tax CoursesPresenters:
Anne Leah Jones, University of Massachusetts Boston Julia Brennan, University of Massachusetts BostonDescription:
This project introduces an interesting and fun research assignment to help students gain an understanding of current issues in U.S. taxation as well as an appreciation for how U.S. tax policy is created. We provide the case as well as student feedback.Session 15
Intermediate Accounting Students' Introduction to the WebPresenter:
Christie W. Johnson, Montana State University–BozemanDescription:
Take students on a guided tour of accounting and career-relevant internet sites! Learn how to assist your students in proficiently searching the web for key accounting information, while also helping them to identify other important curricular and professional resources.Session 16
Building a Better Peer EvaluationPresenter:
Carole Shook, University of ArkansasDescription:
Have you ever felt frustrated by the peer evaluation process to assess student group performance? This session will share a peer evaluation that has provided more accurate ratings by emphasizing desired behaviors. Come by for a copy and implementation advice.Session 17
The Importance of a Set of Generally Accepted Accounting Principles: Teaching by ExamplePresenters:
Elsie Ameen, Sam Houston State University
Daryl Guffey, Clemson University
Cynthia Jackson, Northeastern UniversityDescription:
A class exercise illustrating the need for a set of generally accepted accounting principles will be presented. Students see what happens when there are no rules. Students get involved on the first day and they generally "get the point."Session 18
Electronic PortfoliosPresenter:
Joann Segovia, Minnesota State University, MoorheadDescription:
Encourage your students to electronically document their achievements for scholarship, internship, or job applications. See a demonstration of E-folio, a free website system available to Minnesota residents and students, which was developed through a national educational grant.Session 19
Excel Pivot Tables: Quick, Accurate Trial BalancesPresenters:
Lucille Montondon, Texas State University Treba Marsh, Stephen F. Austin State UniversityDescription:
An Excel feature seemingly made for accounting is the pivot table function. Once journal entries are recorded in a specific format, it allows users to develop trial balances with a few clicks of the mouse. This session tells you how.Session 20
Preparation of the Statement of Cash FlowsPresenter:
Carlos A. Mello-e-Souza, Seattle UniversityDescription:
If you teach traditional techniques of preparing cash flow statements you may have found that published statements are often inconsistent with those techniques. This session presents a revised technique that is general, easy to learn, and straightforward to implement.Session 21
Experiential Learning: Performing Actual Audits as a Component of an Auditing CoursePresenter:
Robert F. Dombrowski, Salisbury UniversityDescription:
Give your Auditing students a real audit experience! Learn how to incorporate formal audits into your course and address:
- Client selection
- Audit planning
- Client interaction
- Assignment of student responsibilities
- Audit performance and supervision
- Audit reporting
- Faculty professional responsibility and liability
Session 22
Activity-Based Costing: The Zoo ExamplePresenters:
Violet C. Rogers, Stephen F. Austin State University
Aileen Smith, Stephen F. Austin State UniversityDescription:
Introduce Activity Based Costing to students using "The Zoo Example." Zoo animal classifications and weight illustrate appropriate/inappropriate drivers associated with a zoo veterinarian salary. Appropriate drivers and related cost allocation are explained in a language that is easily understood.Session 23
One Approach to Teaching and Assessing "Soft Skills" Learning ObjectivesPresenter:
Michael Garner, Salisbury UniversityCo-Authors:
Ellen Pettingill, Salisbury University
Denise Rotondo, Salisbury University
Karen Papke-Shields, Salisbury UniversityDescription:
How can anyone teach and assess (per AACSB requirements) good communication skills? Effective teamwork? Ethical behavior? Professional demeanor? Problem-solving skills? Our school uses "learn and practice" venues combined with student/supervisor internship evaluation forms to assess demonstrated performance concerning such skills/abilities.Session 24 Process Auditing: Welcome to the Real World!
Presenters:
Brad S. Trinkle, The University of Alabama
Marco Lam, The University of Alabama
Amelia A. Baldwin, The University of AlabamaDescription:
Welcome to the real world! Students performed a "real world" internal control process audit. They plan the audit, audit a real business process, create system documentation, and write up and present their results to the client. The results are enlightening!Session 25
Using Readiness Questions to Foster Engagement from Net Generation LearnersPresenters:
A. Faye Borthick, Georgia State University
Carol W. Springer, Georgia State UniversityDescription:
To engage learners from the Net Generation, stage Saving Sergeant Pabletti-type epiphanies for them with readiness questions that prompt them to think more deeply about assignments. Examples are provided for introductory accounting, information systems, and auditing.Session 26
Using Learning Journals in Introductory Accounting CoursesPresenters:
Yan Bao, Frostburg State University
Sharon L. Robinson, Frostburg State UniversityDescription:
We all have a dream about our students coming to the class well prepared. How could you make this happen in an introductory accounting class with mostly nonaccounting majors? Have them complete a learning journal before coming to the class!Session 27
SPUD's: A Skills-Based, Computer-Assisted Project for Use in Financial Accounting CoursesPresenters:
Mark H. Bezik, Idaho State University
Ken Smith, Idaho State UniversityDescription:
Students need to learn vital skills that are necessary for entry into the accounting profession. These skills are being developed with "SPUDs", a computer-assisted, role-playing project used in a variety of financial accounting courses. See how it's done!Session 28
Teaching the Balanced Score Card (BSC) in Your Classes!Presenters:
James E. Sorensen, University of Denver
Gary Siegel, DePaul University
Sandra Richtermeyer, Xaiver UniversityDescription:
Introduce the Balanced Score Card (BSC) into your classroom! Enable your students to use the Balanced Score Card through classroom-tested PowerPoint slides and the Kaplan and Norton BSC simulation (published by the Harvard Business School Press at a nominal cost).Session 29
Adapting Cases for Team ApproachesPresenter:
Barbara W. Scofield, University of DallasDescription:
one classic case from the FASB Recognition and Measurement collection adapted for team learning.
Students in groups are not automatically teams. Turn your case assignments into projects that give students practice in collaboration. This session shows you how, usingSession 30
Teaching Professional SkepticismPresenter:
John D. Rossi III, Moravian CollegeDescription:
In this session, I hope to share my success with the use of using Bulletin Board Companies to teach students how to identify suspicious behavior and look beyond what is on the surface. The goal is to reinforce concepts in the textbook and at the same time instill professional skepticism. I have found that such projects better motivate my students and better prepare them for the challenges they will find after graduation.