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An International Meeting of American Accounting
Association
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Effective Learning Strategies III
Wednesday, August 9, 2006 — 9:30 am-11:00 am
- Teaching Strategic Cost Management: Upgrading from the Balanced Score Card (BSC) to the Criteria for Performance Excellence (Baldrige)
Presenters: Sandra Richtermeyer, Xavier University; Gary Siegel, Depaul University; James Sorensen, University of Denver
Description: Teaching Strategic Cost Management: Upgrading from the Balanced Score Card (BSC) to the Criteria for Performance Excellence (Baldrige). The Criteria for Performance Excellence provide a broader systems perspective for managing an organization and its key processes to achieve performance excellence. See how it is done! - Consolidations: A New Worksheet Approach
Presenter: Martin Leibowitz, Yeshiva University
Description: Current FASB Exposure Drafts that propose revisions in accounting for subsidiaries make this a propitious time to rethink consolidation techniques. My technique, unlike those seen in textbooks, has one "Elimination Entry" that uses only balance sheet accounts and another that uses only income statement accounts. A helpful mnemonic is suggested. - Perceptions of Non-Accounting Business Majors about the Managerial Accounting Course
Presenters: Cynthia D. Heagy, University of Houston–Clear Lake; Mahmud Hossain, University of Houston–Clear Lake; Santanu Mitra, Montclair State University
Description: While academic practice supports the belief that managerial accounting is important for all business students, no research to date examines the perception of non-accounting undergraduate business students toward the managerial accounting course. This survey research using responses from a broad cross-section of students from various non-accounting business majors provides important insight into the matter, which business educators may use to further refine the course and make it compatible with the AACSB accreditation standards. - An Open Courseware Site for Teaching Enterprise Resource Planning (ERP) Systems
Presenter: Marianne Bradford, North Carolina State University
Description: Want to teach ERP systems, but haven't a clue how to start? Here's an Open Courseware site that can help you get up and running! Included on the portal is a sample syllabus, ERP modules, PowerPoints, and suggested readings linked to online journals and trade publications. - Coloring and "Animating" Your PowerPoint® Spreadsheet Reports—An Effective Teaching Strategy and Communication Tool to Reduce Information Overload
Presenters: Annhenrie Campbell, California State University, Stanislaus; Freddie Choo, San Francisco State University ; David Lindsay, California State University, Stanislaus; Kim Tan, California State University, Stanislaus
Description: Learn to use color in spreadsheet reports as an effective teaching and communication tool! "Animate" your PowerPoint slides. - The Impact of Writing Requirement on Student Learning in Accounting Courses
Presenters: Nashwa George, Montclair State University; Santanu Mitra, Montclair State University
Description: Many professional bodies call for the importance of writing for accounting students. However, there is a lack of evidence regarding the impact of writing on a student's learning of the subject matter. This study shows how to assign and assess writing for accounting courses effectively and efficiently. - Using Arrays to Perform Magic in Excel®
Presenters: Timothy J. Fogarty, Case Western Reserve University; Paul Goldwater, University of Central Florida
Description: We all realize that Excel is very powerful. But Excel can perform magical calculations when we know how to use arrays. Arrays is possibility one of the most powerful features in Excel that is seldom understood by us accountants. When you understand arrays and how to use them in Excel you will perform thrilling calculations. - Enhancing Student Interview Skills
Presenters: Douglas Barney, Indiana University Southeast; Steve C. Wells, Alcorn State University
Description: Do your students need better preparation for professional interviews? Could they market themselves better? Come to this session and learn how to enhance student interviewing and interpersonal skills. Learn a process you can use in your classes, its advantages and possible implementation pitfalls. We have used this method and it works. - Developing a "Career-Ready Focus" for an Undergraduate Business Program
Presenters: George Generas, University of Hartford; Paul Mihalek, University of Hartford; Patricia Nodoushani, University of Hartford
Description: This "career-ready focus" progam with a continuous improvement component makes students valuable to their employers from day one. This program starts the first day of freshman year. It ends the day they graduate. Outside speakers, faculty guidance, required internships, etc. insure success for graduates. - Business from the Idea to the Seasoned Offering
Presenter: Stephen Robert Moehrle, University of Missouri–St. Louis
Description: See Parkside Bicycle and its financial statements build from one couple's bright idea to a business, to a profitable business, and finally to a publicly held operation. - Textbook Reading Behaviors of Introductory Accounting Students
Presenter: Fred Phillips, University of Saskatchewan
Description: How, where, when, and why do students read their textbooks? Do reading behaviors differ between strong and weak performers? How can we help them to read more effectively? We offer preliminary answers based on analyses of learning journals completed by 172 undergraduate financial accounting students. - Holistic Variance Analysis
Presenters: M. Cathy Claiborne, Texas Southern University; Elizabeth Cole, James Madison University
Description: Have trouble teaching variance analysis? Try this holistic approach to variance analysis that ties both cost and revenue variances into a single framework. The holistic approach presents a simplified "big picture" view of variances that aids students understanding and retention. - Applying SFAC No. 6 Definition of Liabilities in a Team Exercise
Presenters: Elsie Ameen, Sam Houston State University; Alice A. Ketchand, Sam Houston State University
Description: This session presents an exercise using the conceptual definition of "liabilities" from SFAC No. 6, Elements of Financial Statements. Working in teams, students must apply elements of the liabilities' concept to specific fact situations to determine whether the company has a liability. - Using MSB Great Plains 8.0: Student-to-Student Advice and Other Useful Suggestions from Instructors
Presenters: Susan V. Crosson, Santa Fe Community College; Joann Segovia, Minnesota State University Moorhead
Description: Two instructors from different settings describe "lessons learned" from implementing MSB Great Plains 8.0. These include (1) instructors' anecdotal comments on the implementation and use of the software and (2) student feedback obtained from an evaluation of the software. - Remote Responders: Lessons Learned
Presenters: Karen Lightstone, Saint Mary's University; Jeffrey Power, Saint Mary's University
Description: Is "clicker" technology right for you? What are the disadvantages as well as the advantages of a technology driven interaction between students and faculty? Learn about new opportunities and pitfalls from another's experiences and research. - Fostering Academic Integrity in Your Classroom
Presenters: Nell Adkins, The University of Alabama at Birmingham; Karen D. Squires, The University of Tampa
Description: Want an easy and innovative way of instructing your students on specific academic integrity behavior, documenting that you've done so, and demonstrating that your students understand appropriate and inappropriate actions? Then try this interactive academic integrity quiz. - A Formative/Summative Assessment Case for Intermediate Accounting
Presenters: Greg Dunning, University of Windsor; Charles Stahl, Madonna University
Description: The educational pedagogy of accounting currently focuses on the teaching of many discrete topics with little time devoted to the integration of these topics into a cohesive package. A case study integrating most topics will be presented with linkages between learning outcomes and the AICPA Core Competencies and the Canadian Competency Map. - iPod Professor
Presenter: Wayne Ingalls, Universtiy of Maine
Description: Students now can have your lectures in their pocket! Come see the "iPod Professor." You will learn how an accounting professor is able to Podcast his accounting lectures in a "movie" format with synchronized graphics. You will be amazed! - Educational Interventions for Teaching Auditor Independence and Other Components of the Sarbanes-Oxley Act (2002)
Presenter: Helen M. Roybark, Radford University
Description: This session will provide accounting educators with a variety of educational interventions used to develop prerequisite, acquisition, and application knowledge about auditor independence and other components of the Sarbanes-Oxley Act (2002) appropriate for undergraduate students enrolled in an auditing course. - Incorporating Technology throughout the Accounting Curriculum
Presenters: Warren Bostrom, College of Saint Benedict / Saint John's University; Mary Jepperson, College of Saint Benedict / Saint John's University
Description: Do you wish to incorporate Microsoft applications and web resources into your accounting classes but don't know where to start? This session will provide you with advice and proven lesson plans you can take and use in your own classroom. - Teaching Accounting Information Systems in the 3rd Millenium—The Metacurricular Approach to Effective Learning
Presenters: Ashley Burrowes, University of Wisconsin–La Crosse; Jeffrey L. Decker, University of Illinois at Springfield
Description: AIS course offerings display the ultimate in variety. The in-depth examination of 48 university syllabi listed on the AAA IS web page identifies trends in curricular design in this 3rd millenium that will enhance the learning strategies of students. - Little Known Presentation Powers of Microsoft Word®
Presenter: Thomas Edmonds, University of Alabama Birmingham; Elizabeth Mulig, University of South Florida
Description: Virtually everyone in the academic community is aware of the value of using Microsoft PowerPoint to enhance the effectiveness of presentations. However, few academicians know that Microsoft Word is even more powerful than PowerPoint. This forum session will show you how to use Microsoft Word to prepare highly effective presentations. - Why So Many Students Fail Financial Accounting Principles, and the Innovative Teaching Tool that Can Save Them
Presenter: Craig Reeder, Florida Agricultural & Mechanical University
Description: Want higher success rates in Financial Principles? Using practical methodolgy in common use by working accountants, author presents a whole new approach to the basics of "Principles" that will bring more students to the "Aha!" moment. - Teaching Activity-Based Budgeting
Presenters: Esperanza Huerta, Instituto Tecnologico Autonomo De Mexico; Francisco Villanueva, Instituto Tecnologico Autonomo De Mexico
Description: This session presents a step-by-step guide to teach Activity-Based Budgeting, from challenging students' incorrect assumption of ABB as an ABC in reverse to developing a complex ABB model. This session provides a CD with exercises and an annotated bibliography of ABB articles. - Accounting Students Expect Online Learning: How to Initiate and Expand an Online Program to Prepare Professionals
Presenter: Dahli Gray, Jones International University
Description: Online learning strategies presented. Meet the needs and expectations of technologically literate accounting students who are looking beyond national borders to obtain education. This forum presents techniques to successfully develop and expand online programs for accountants worldwide. - Experiential Learning Theory Applied to Principles of Accounting
Presenter: Joan Ann Cezair, Fayetteville State University
Description: I hope to spark discussions on innovative teaching methods in Accounting Principles classes. I expect to obtain feedback on options for study design and methodology for the subsequent study. Some of my colleagues have started using my new method of teaching at my institution and I want to get feedback on other academics' impression on whether the … - PrinciplesofAccounting.com—Using Web Methods to Deliver Traditional Content
Presenter: Larry M. Walther, The University of Texas at Arlington
Description: Principlesofaccounting.com is a rapidly growing website, both in terms of content and use. It is usually listed among the "top 10" principles of accounting sites on Google, Yahoo, and MSN. Its global reach exceeds 100,000 users per week. It is very effective and free interactive learning tool. - The Benefactor: Financial and Non-Financial Analysis of Not-for-Profit Organizations
Presenters: Thomas Clausen, Wichita State University; Brian McAllister, Wichita State University
Description: This project combines a unique accounting education experience along with the opportunity to learn about or even become involved with charitable organizations. Students are required to develop specific financial and non-financial criteria to judge local charities performance. - Using Team Exams to Improve Teaching Effectiveness
Presenter: Alexander L. Gabbin, James Madison University
Description: Instructors using course management sofware such as Blackboard will never return to posting student grades outside office doors. Designed appropriately, cooperative testing similarly can help accounting educators better manage the testing and learning envronment in their courses. - Auditing and Assurance Services: Bridging the Gap between Research and Practice [Canceled]
Presenter: 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. - Investigating the Development of Financial Statement Footnotes
Presenters: Natalie Tatiana Churyk, Northern Illinois University; David H. Sinason, Northern Illinois University
Description: One of the most difficult and contentious areas of financial accounting and auditing is the composition of footnotes and the subsequent review and discussion regarding the various stakeholders (management, legal, shareholder representatives, etc.). However, this topic and these skills are generally not taught in the classroom. - Confronting the Reliability of Achievement Tests (Accounting Exams): Appreciating a Complex Psychometric Measure
Presenter: Brian O'Doherty, East Carolina University
Description: Professors these days are afforded the ability to calculate various psychometric measures for their exams. The central one is the Reliability of the exam. But this is a subtle and poorly understood measure. Yet in confronting Reliability one is forced to consider the most fundamental issues facing how a subject area is taught and what is learned.
Sessions to be held in Exhibit Hall A:
- A New Tax Strategy Presentation Framework for Business Practice
Presenters: Roland Hubscher, Bentley College; Brigitte Muhlmann, Bentley College
Description: Recognizing the significant impact technology has had on business practices, we develop a tax strategy in a course project that expands the usefulness of the traditional tax research assignment by putting the meaning and application of the tax law into its appropriate context. - Teaching and Testing Problem Solving with Technology
Presenter: Gary Spraakman, York University
Description: Recent versions of Microsoft's Excel® can change how we teach and test problem solving. With "Excelification," the accuracy of producing problems and their solutions is guaranteed. This enables instructors to be more efficient and effective in generating tests and in creating web-based opportunities for students to practice problem solving. - The Holiday Cookie Company: An Active Learning Approach to Teach the Application of Managerial Accounting to Strategic Decision Making
Presenter: Gail A. Hoover, Rockhurst University
Description: The Holiday Cookie Company is an active learning project for use in a managerial cost accounting course. It takes accounting students from simply knowing how to compute and explain managerial accounting information to providing and using information in strategic decisions. - Financial Accounting Tutorial Aid
Presenter: Liz Washington Arnold, The Citadel
Description: Here's a quick way to review the basic financial accounting concepts and terminology with students who have not mastered the concepts or who need to refresh themselves with the basics in less than an hour. This is a walk-thru version of the basic steps in financial accounting. - No Online Materials? It May be Copyright that is the Culprit [Canceled]
Presenter: Phillip Lee, University of Sydney; Pearl Rozenberg, University of Sydney
Description: Why isn't everything teaching-related online? This poster investigated the hurdles faced and found some surprising culprits. - Utilizing Mini-Case Spreadsheet Assignments Can Increase Student Learning of the Corporate Consolidation Process
Presenter: Robert Larson, University of Dayton
Description: Are your students frustrated with elimination entries and corporate consolidations? Then try a mini-case where students create computerized consolidation workpapers. By following a company over time and preparing three sets of workpapers, students better understand both the consolidation process and computerized spreadsheets. - Using Simulations in Accounting/Auditing Classes
Presenter: Deborah Sturtevant, Shippensburg University
Description: This session will show the benefits of incorporating active learning experiences into accounting classes from both the professor's and students' perspectives. It offers the possibility of enhanced learning coupled with the development of analytical thinking skills necessary in an increasingly complex and ambiguous business world. - Using Experiential Learning to Teach Earnings Manipulation and Fraud Detection
Presenters: Jane Finley, Belmont University; Susan Taylor, Belmont University; Marilyn Young, Belmont University
Description: This session describes an experiential learning exercise to demonstrate the topics of earnings manipulation and fraud detection. Students prepare financials using common earnings manipulation techniques, and their classmates are challenged to uncover the manipulation methods employed by the reporting company. - Using Movies to Teach Ethics
Presenter: Roselyn Morris, Texas State University–San Marcos
Description: Enhancing student ethical reasoning, critical thinking, and writing skills in an accounting class is an overwhelming challenge. Here is a project that successfully accomplishes this feat in a fun way that students actively participate, relate and like. - A Comparison of Web-Based and Paper-Based Assignment Systems
Presenter: R. Paul Berry, Mount Allison University
Description: Web-based assignment systems, their dos and don'ts; or why I would never go back to collecting accounting assignments on paper. - Active Learning Techniques for Accounting Courses: An Update
Presenters: Paul Mihalek, University of Hartford; Milo Peck, Fairfield University; Patricia Poli, Fairfield University
Description: Keep your students awake. Make them ask questions. Get them involved. Active learning activities can make all of the difference. - Tasty Cookies, Inc.: A Master Budget Case
Presenters: Jane Dillard-Eggers, Belmont University; Thomas C. Wooten, Belmont University
Description: Managerial accounting principles students develop an Excel®-based master budget from start to finish using student-specific data. Students build critical thinking, technical, and communication skills as they conduct cost analysis and breakeven analysis, and prepare budgets and pro-forma financial statements. - Financial Disclosure Treasure Hunt
Presenter: Kay Zekany, Ohio Northern University
Description: Do you love a good treasure hunt with anticipation of finding something you may not have known existed? If so, I'd like to share my "Financial Disclosures Treasure Hunt" that asks students to search financial statements to find specific disclosures. - Principles of Accounting Weeks 1–5: A Principles and Accounting Cycle Approach
Presenter: Brett Hunkins, Northwood University
Description: At this session, attendees will learn about providing context for financial statements and the rest of the course starting on Day 1 by using accounting principles as the framework and the accounting cycle as the mechanism. In the future, you'll say "We'll get to that later in the semester" far less often. - Teaching Critical Thinking, Research, and Communication Skills: An Integrated Approach
Presenters: Janice Bell, California State University, Northridge; Heidemarie Lundblad, California State University, Northridge; Barbara Wilson, California State University, Northridge
Description: Are you inadequately trained or lack class time to teach research and communication skills in your Intermediate Accounting classes? CSUN faculty created a solution affordable in a public university. Results include significant measurable increases in skills and enjoyable faculty interaction. - Financial Analytical Tools
Presenter: John Rossi, Moravian College
Description: In this poster session I will share some of the Excel® Templates that I have developed for use in analyzing financial information. I am not concerned with students memorizing ratios or formulas, I am interested in their ability to use this information to make informed decisions and communicate a strategy for management. - Accounting IS Interesting and Relevant: Using Learning Novels, White Collar Criminals, and Travel Pedagogically
Presenters: Richard O Davis, Susquehanna University; Barbara McElroy, Susquehanna University
Description: Students are increasingly placement oriented and insular. They demand "relevance" in their education. This presentation shares how our department uses active learning, travel, and presentations by white collar criminals to increase the relevance of our classes and develop our protected students into global citizens. - Mapping the Accountancy Curriculum to Re-Envision Opportunities (or What We Did Over Our Summer Vacation at SDSU)
Presenters: Martha Doran, San Diego State University; Kevin M. Lightner, San Diego State University; Nathan Oestreich, San Diego State University; Carol F Venable, San Diego State University
Description: Come hear about our summer vacation-- we mapped a new vision of accounting education "from scratch."” Using curriculum architecture collegially and systemically may put us at the forefront in applying contemporary instructional design, learning management, and assessment techniques to accountancy education. You be the judge! - Leveraging Stakeholder Sources to Promote Skills Development
Presenters: Betsy Haywood-Sullivan, Rider University; Margaret O' Reilly, Allen, Rider University; Donald Wygal, Rider University
Description: Students in their early college years may have little appreciation for the benefits of skills development. Our approach, leveraging professional sources to promote skills development, shows benefits to students, faculty and stakeholders.