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An International Meeting of American Accounting
Association
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Effective Learning Strategies I
Monday, August 7, 2006 — 9:30 am-11:00 am
- Avoiding the Pitfalls and Leveraging Success Factors for Effective Teaching of Online Accounting Courses [Canceled]
Presenter: Linda A. Bressler, University of Houston–Downtown
Description: Session participants will learn about teaching online courses by viewing actual courses and I share my recent experiences taking 5 online graduate accounting courses at 2 different universities and what worked and did not work in those courses. - A Digital Analysis Project in an IT Auditing Class
Presenter: Rebecca Rosner, Long Island University–C.W. Post Campus
Description: Have you ever heard of digital analysis or Benford’s Law? Even if you have, the majority of your students very likely have not. This project exposes students to Benford’s law and its use by auditors to uncover fraud. - Using a Diagnostic Test in the First Intermediate Accounting Course: Year 2 Yields Comparative Outcomes Assessment
Presenter: Michael J. Krause, Le Moyne College
Description: Using a diagnostic test and follow-up survey as a course-embedded outcomes assessment technique generates greater insights once base year data available. This poster details Year 2 information and resulting comparative analysis generated by recycling efforts made in previous year. - Innovative Strategies to Incorporate the Wall Street Journal into the Classroom
Presenters: Ann Galligan Kelley, Providence College; Margaret P. Ruggieri, Providence College
Description: Want to excite your students about reading the WSJ? Want to apply current events to classroom topics? Learn about easy, efficient strategies that not only motivate students, but also enhance classroom discussions and are simple to evaluate. - Teaching and Learning Strategies: Transforming Education
Presenter: Nazik Roufaiel, State University of New York Empire State College
Description: It is an engaging and hands-on presentation of various applied methods of delivering effective instructional methodologies, which proved to be efficient at diverse levels of classes. Attendees will gain knowledge of a variety of teaching and learning methods and the use of WIMBA software for communication. - An Active Learning Exercise for Students Using Free Depreciation Software Available on the Web
Presenter: Greg Geisler, University of Missouri–St. Louis
Description: Want your students to gain more "real-world" experience using technology? Learn about free, professional, depreciation software available on the web and receive an assignment (for students to complete outside of class) on computing depreciation under both the tax laws and GAAP. - Building Ethical Leaders using an Integrated Ethics Framework (BELIEF) Initiative at Northern Illinois University
Presenters: Bill Cummings, Northern Illinois University; Pam Smith, Northern Illinois University
Description: The Building Ethical Leaders using an Integrated Ethics Framework (BELIEF) is an innovative approach to strategically infuse ethical awareness/understanding/decision-making throughout the curriculum. This college-wide collaborative initiative involves corporate alliances. - Student Case Writing and Presentation in Advanced Financial Courses
Presenter: Sandra Fleak, Truman State University
Description: Learn about a project that builds on case analysis to include student research and writing, presentations, and peer reviews and assists advanced students to develop and enhance their questioning, organizing, connecting, reflecting, and adapting skills. - Teaching and Learning in Large Classes: Methods and Tools to Assess and Promote Meaningful Learning
Presenters: Graeme W. Dean, University of Sydney; Cameron Esslemont, Global Library Services Network; Sandra Van Der Laan, University of Sydney
Description: The forum will demonstrate the refinement of several strands of a multi-dimensional project aimed at enhancing student experiences and outcomes. The project is aimed at improving the effectiveness and efficiency of delivery and feedback in large cohorts. Attendees will benefit from exposure to tools and methods employed to achieve the project aims. - Are Web-Based Homework and Learning Tools For You?
Presenters: Barbara Lippincott, The University of Tampa; Teresa Pergola, The University of Tampa; Karen D. Squires, The University of Tampa
Description: Are web-based homework and learning tools for you? Will students really do more homework? Come and hear our faculty experiences and student comments. We will share the pros, cons, and potential pitfalls of adopting web-based learning tools. - Do Business Students Need An Introductory Accounting Course? Our Experience with an Integrated Undergraduate Core
Presenters: Marinus J. Bouwman, University of Arkansas; Carole L. Shook, University of Arkansas; Deborah W. Thomas, University of Arkansas; Thomas Z. Webb, University of Arkansas
Description: Can business students learn accounting without taking Principles of Accounting? They can and do at the Walton College of Business. Learn more about the innovative integrated undergraduate core curriculum recently implemented at the University of Arkansas. - Personal Financial Planning for Ethical Decision Making
Presenter: Mary Jo Billiot, New Mexico State University; Russell Calk, New Mexico State University
Description: This is an opportunity to learn how to relate ethics and decision-making to personal financial position—a topic of substantial interest to students. It includes an assignment that can be used as a basis for discussion in the classroom. - Using Matrix Determinant Functions in Microsoft Excel® for Determining and Tracing Reciprocal Costs
Presenter: A. Craig Keller, Missouri State University
Description: Previously presented at the 2005 IMA Annual Conference in Boston the technique determines reciprocal cost allocations using standard spreadsheet functions, allows the identification of fully reciprocal costs by department and traces the flow of costs between service departments on a department by department basis. - Intergrating across the Curriculum: Basic Accounting Information Systems Coverage in Introductory Accounting Textbooks
Presenters: Stacy E. Kovar, Kansas State University; Erick Valentine, Kansas State University
Description: Since the 1970s demand has increased for accountants to have a thorough knowledge of "systems." So where is this increased "systems" topic coverage in introductory accounting classes? We examine texts to determine the depth of "systems" topic coverage. - Textbooks in Accounting Education: The Adoption Decision
Presenters: Kenneth E. Clow, The University of Louisiana at Monroe; C. William McConkey, The University of Louisiana at Monroe; Michelle McEacharn, The University of Louisiana at Monroe; Robert E. Stevens, The University of Louisiana at Monroe
Description: Using results from a sample of 350 accounting professors, session participants will learn what criteria are used by accounting faculty in adopting a textbook, the importance of ancillaries to the decision process and the effectiveness of textbook promotion techniques. - Experiential Learning: Comprehensive Practice Sets Designed for Intermediate Accounting
Presenter: Thomas J. Vogel, Western New England College
Description: These practice sets are designed to provide coverage in numerous simultaneously. They can replace assignments that focus solely on individual topics. By working through three accounting cycles, students will establish a solid foundation of the concepts involved and the opportunity of "memorizing" material for short-term learning will be minimized. - Using SAP R/3 to Incorporate Sarbanes-Oxley into the Accounting Curriculum: Lessons Learned
Presenter: Joseph Ragan, Saint Joseph’s University
Description: Sarbanes-Oxley has had an impact on what and how we teach accounting. Most accounting firms accomplish the goals of SOX through the use of ERP-based technology. SAP R/3 provides a most unique way to conduct 404 walk-throughs. - Auditing: Student Perceptions of Learning and Core Competencies
Presenters: Arthur J. Francia, University of Houston; Bruce Isleib, University of Houston–Clear Lake; Mattie C. Porter, University of Houston–Clear Lake
Description: Case studies and other assignments are an effective way to develop or reinforce competencies. This session demonstrates how a simple survey instrument can be used in an auditing course to assess how students perceive their learning experiences and core competencies. - XBRL, The Inevitable Wave
Presenter: Amelia Baldwin, The University of Alabama
Description: XBRL is inevitable and accounting professors must be prepared to educate accounting students on what it is, how it works and how it is used. This session will show you what you need to know about XBRL to be an effective accounting professor. - Effective Techniques for Creating Student Involvement and Learning
Presenter: Thomas Dyckman, Cornell University
Description: I have been seeking better ways to improve the learning environment for some 40 years, because I believe it is essential to the transmission of knowledge. I would view the opportunity to discuss the issues laid out above with other teachers as a an ideal opportunity to learn and perhaps to help others who share the belief that knowledge transmission … - The Search Project; Introducing Undergraduates to the Identification of Financial Accounting Issues and Answers (Sometimes)
Presenter: Mary Jeanne Welsh, La Salle University
Description: Would you like to assign an undergraduate paper on a financial accounting topic that will result in a highly individual paper that cannot be purchased over the Internet? This session describes a "search project" that takes students through the search for the answers to questions on financial reporting. - Using Fiscal Crisis Themes in Governmental Accounting Classes
Presenter: Louella Moore, Arkansas State University
Description: Sleaze sells. What if you could use that concept to enliven your governmental accounting students’ critical-thinking skills? This session will present a story case of one state that has been in the throes of bankruptcy three times. - Developing an M.B.A. Concentration in Fraud Examination
Presenter: William J. Kresse, Saint Xavier University
Description: Learn how to design an M.B.A. concentration in fraud examination; how this program serves accounting students seeking the credit hours to sit for the CPA exam; and how students benefit by learning the fraud examination body of knowledge, preparing them for CFE certification and for careers in forensic accounting, auditing and law enforcement. - Does Student Satisfy? The Effects of Information Technology and Accounting Information Acceptance on an Assessment of Firm Performance
Presenter: Supattra Boonmak, Chulalongkorn University
Description: Most organizations are using information technologies to develop strategic relationships with customers, suppliers, and business partners. This Effective Learning Strategies Forum Session discusses challenges in implementing new innovations and requires that students understand accounting databases, customer databases, and software concepts. - Integrating IT across the Accounting Curriculum: A Systems Approach
Presenter: Diana Kay Pence, The University of Texas at Brownsville; Randy M. Reed, Prairie View A&M University
Description: Many authoritative voices in accounting have articulated the need for the integration of IT across the accounting curriculum. Interested in learning how to integrate IT into your classrooms? Come see how you can teach Intermediate Accounting concepts using Excel®. - Curriculum Integration across Different Disciplines Using Common e-Commerce Case Studies
Presenters: Pearl Rozenberg, University of Sydney; Ravi Seethmaraju, University of Sydney
Description: This poster outlines methods used to integrate different business school disciplines at University of Sydney as well as assesses the ease and problems raised. The poster outlines the need for curriculum integration, the challenges, and the benefits. - Using iPods and Creating PodCasts for Accounting Classes
Presenters: Mary Tichich, University of Wisconsin–River Falls; Theresa Tichich, University of Minnesota
Description: iPod usage in accounting classes is the focus of our ELS session. Learn how students prepare PodCasts for accounting topics, and how iPod usage helps learning with notecards and playback. - Eye-Tracking Technology and Accounting Student Information Processing
Presenters: Patrick T. Kelly, Providence College; Cassandra Walsh, Providence College
Description: This poster will provide information about an in-place eye-tracking system and how the derived data can contribute to pedagogy and research. The audience will learn about eye-tracking technology, which enables the researcher to collect and analyze over 60 data-points per second including eye movements, gaze patterns, and pupil dilation metrics. - Auditing and Assurance Services: Bridging the Gap between Research and Practice
Presenters: Cynthia E. Bolt-Lee, The Citadel
Description: This session will focus on methods to narrow the current gap between practitioner and academician. Academic research must become more accessible and "user-friendly" for the practitioner. This session will be instrumental in providing direction for this effort. - The Case for Humor: Process Costing in a Chocolate Factory
Presenters: Darwin Donald Kent, Jr., SUNY Brockport; Jane Romal, SUNY Brockport
Description: Do you sometimes fell that your students feel process cost accounting is dry and unentertaining? Hard to understand? Well, why not inject a little humor and present a case that is both fun and informative. You will enjoy doing it and your students will enjoy the case entilted: "Process Costing in a Chocoate Factory." - No Online Materials? It May Be Copyright that is the Culprit.
Presenters: Phillip Lee, University of Sydney Australia; Pearl Rozenberg, University of Sydney Australia
Description: Why isn't everything teaching related online? This poster investigated the hurdles faced and found some surprising culprits.