Effective Learning Strategies I
Monday, August 6, 2007
9:45 am-11:00 am

  1. A Balance Scorecard Evaluation of Entry Level Accountants: A Practical Application Using TOPS

    Presenters: M. Cathy Claiborne, Texas Southern University; Elizabeth Cole, University of South Carolina Upstate

    Description: Using a fictional example of entry level accountants we illustrate how to convert multiple performance measures into a single performance score using a Total Optimal Performance Scores (TOPS) analysis. TOPS analysis provides the link between the Balanced Scorecard theory and practice.

  2. A Cool Way to Warm Up the Audience in the Classroom: Song of the Day

    Presenter: Kate Mooney, St. Cloud State University

    Description: Need a way to really get your students' attention at the beginning of class? Want to display your fabulous sense of humor? Try starting class with a Song of the Day. Your students will thrill to pensions if the class starts with "When I'm Sixty Four" by the Beatles.

  3. A Deontological Approach to Teaching Ethics in Accounting Courses (and What's Wrong with Predominant Approaches to Ethics Education)

    Presenter: Irvin Nelson, Utah State University

    Description: Why are students and professionals prone to rationalization? Perhaps it is because of how they were taught ethics. This session will describe how ethics are taught in a Cost Accounting course using a philosophy that is less susceptible to rationalization.

  4. A More Generic Transformation Model between XML and UML

    Presenter: Jia-Lang Seng, National Chengchi University

    Description: Bi-directional transformation between XML and UML to provide a more generic approach in information system integration at the analysis stage.

  5. A Systematic Approach to Improve Oral Presentations (Accounting Students Make Presentations! You're Kidding, Right?)

    Presenters: Debra Kerby, Truman State University; Jeff Romine, Truman State University

    Description: Need help to improve student presentation skills? This session will describe oral presentation competencies, provide examples of assignment prompts, and present a rubric for assessing oral presentations. The session highlights the important role that clear expectations play in improving presentations.

  6. Accounting Information for Decision-Making: Teaching an Effective Accounting Capstone Course

    Presenters: R. Mark Alford, DePaul University; Kelly Richmond Pope, DePaul University

    Description: Interested in developing a research and writing intensive course in accounting? If so, this session will teach you how to design an effective accounting capstone course that combines ethics, financial accounting with a focus on economic values, transfer pricing issues, and international accounting.

  7. An Integral Data Model of Cost Information Systems

    Presenter: Jia-Lang Seng, Stanford University and National Chengchi University

    Description: Data Modeling, Information Integration, Cost Information Systems

  8. An Open Source Textbook for Management Accounting Courses

    Presenter: Dennis Caplan, Oregon State University

    Description: Become involved with the launch of a web-based management accounting textbook. This project will use a development model similar to open source software, and will be available under a Creative Commons Public License. You can review 325 pp. of existing materials, contribute to the project, and/or customize the book for your own classroom use.

  9. Arctic Blast: A Case Using Writing, Decision Making and Teamwork in a First Accounting Class

    Presenter: Keith E. Harrison, Truman State University

    Description: This session features a case that requires first-semester accounting students to: • record, report and analyze transactions • make decisions affecting the business • work in teams • prepare a report. Participants can receive an electronic copy of the case.

  10. Are Not-For-Profits Created Equal?

    Presenters: Raymond Elson, Valdosta State University; Susanne O'Callaghan, Pace University; Arundhati S. Rao, Morgan State University; John P. Walker, Queens College-CUNY

    Description: Are Not-for-Profits created equal? This case, through the interactive class exercise of comparing financial statements, helps students identify reasons NFPs succeed in mission fulfillment and fundraising.

  11. Attracting the Best and Brightest to Accounting: Establishing an Honors Accounting Principles Course

    Presenters: Philip A. Brown, Harding University; Bob J. Churchman, Harding University

    Description: We'll present our "how-to" method for attracting the university's brightest students toward accounting. Attendees will examine course content, timetable, and methods for locating and encouraging students to enroll. We will solicit and gather additional ideas from attendees and make available for everyone.

  12. Classrooms without Walls: Using Blogging and Virtual Reality Technologies to Encompass a World beyond the Blackboard

    Presenter: Michael Kraten, Suffolk University

    Description: Blackboard and WebCT are valuable resources, but do they allow you to establish the social presence you need for insightful communication in a virtual class environment? Join our "hands on" demonstration to learn how Suffolk University is using blogging and virtual reality technologies to explore educational opportunities in cyberspace.

  13. Creative Technology Styles to Motivate Active Learning Before Class-Time

    Presenter: Steven Thompson, Texas State University

    Description: When students come unprepared to class, lectures can often digress to teaching foundation skills (catching-up) instead of pushing a discipline's boundaries (desired lecture). Using creative technology styles, this session will demonstrate how to improve and motivate a student's ability to master fundamental skills before attending class.

  14. Designing, Assigning, and Grading Ethics Essays

    Presenter: Wallace Wood, University of Cincinnati

    Description: Doing the right thing should be EASY … and FUN. Develop your students' ethical reasoning skills without increasing your workload OR squeezing out accounting procedures … and make your class more fun for you to teach. Come learn to design and grade ethics assignments which are free entertainment to read and stunningly easy to grade.

  15. Developing Evaluation Rubrics for Assessment of Decision Making/Critical Thinking, Teamwork, Writing, Presentations, and Professional Behavior

    Presenters: Tom Calo, Salisbury University; Gerry Dibartolo, Salisbury University; Robert Michael Garner, Salisbury University; Karen Papke-Shields, Salisbury University; Sean Reid, Salisbury University

    Description: How is your school coming along on generating rubrics to use in evaluating skills development by your graduates? The Salisbury University crew would like to share our process and progress to date on rubrics for five difficult areas.

  16. Enhancing Student Learning via the Community Education Connection Real-Time Approach to Learning

    Presenters: Cathy Duffy, Carthage College; Sueann Edenhofer, Community Education Connection; Laura Jean Kreissl, West Texas A& M University

    Description: More real-life experiences are needed to enhance student learning and transition into the workplace. The Community Education Connection (CEC) model promotes a direct active approach to applied knowledge. Participants will hear about this approach to learning and recent results.

  17. Enliven Your Accounting Course Design with "Plus+Plus"—An Innovative Approach to Creating the Learning Experience

    Presenter: Richard E. Lillie, California State University, San Bernardino

    Description: Would you like to use technology to enliven your accounting courses? This session will show you how. Come and learn how to use "Plus+Plus," an innovative instructional design approach, to creatively add technology tools to your accounting courses.

  18. Financial Record Keeping Need

    Presenter: Liz Washington Arnold, The Citadel

    Description: Get introductory financial accounting students to see the importance and usefulness of recording financial transactions while demonstrating that money invested expects a return.

  19. Fixed-Cost-Volume-Profit Analysis: Integrating Capacity into CVP Analysis

    Presenter: A. Craig Keller, Missouri State University

    Description: FAS 151 increases the emphasis on capacity utilization. Focusing on graphing, FCVP analysis offers a more intuitive approach to capacity utilization and breakeven. Fixed-Cost-Volume-Profit analysis (FCVP) is an addition to, or replacement for traditional CVP in cost/managerial accounting courses.

  20. Foreign Currency - Integrate a Current Events Assignment

    Presenter: Christie Johnson, Montana State University

    Description: Exchange risk is real! Try a brief introductory assignment on foreign exchange, then have your students report on current events and their impact on the foreign exchange market throughout the term, for better understanding of risk management strategies and the accounting treatment.

  21. Imagine a Virtual World of Learning in Classroom!

    Presenter: Nazik Roufaiel, State University of New York Empire State College Center For Distance Learning

    Description: It is an opportunity to be introduced to virtual classroom techniques and tools and the abundance of scaled knowledge and the powerful willing of delivery! Learning system combines versatility with rich foundation of knowledge on the Internet. System integrates all ages, races, culture and resources to form the strongest learning environment.

  22. Improving Retention and Professional Development of Accounting Students: An Enhanced Advising Approach

    Presenters: Russell Calk, New Mexico State University; Pamela S. Carr, Arkansas Tech University

    Description: We will identify the characteristics of a GenY accounting student, determine characteristics needed for success as a student and professional, and assess whether advising can help GenY students develop those necessary characteristics.

  23. Incorporation of Successful Practice Innovations Into Accounting Education

    Presenters: Rajul Gokarn, Clark Atlanta University; Dave A. M. Sewell, Ernst & Young

    Description: The essence of this Forum Session is to assess, through rigorous and objective experimentation, the efficacy of active learning (Team Based Practice and Mentoring) in Intermediate Accounting. Research outcomes indicate the benefits of incorporating practice innovations into accounting pedagogy.

  24. Increasing Student Motivation During the Semester

    Presenters: Alexey Malakhov, University of Arkansas; Rajiv Nag, University of Arkansas; Daniela Sanchez, University of Arkansas; Juan M. Sanchez, University of Arkansas; Carole Shook, University of Arkansas

    Description: Student motivation often seems to decrease as the semester passes. Our poster session is designed to provide specific ideas that we have experienced positive results with, changing negative students into those that are again interested in performing high quality work.

  25. International Accounting Practice Problem

    Presenter: Teresa Conover, University of North Texas

    Description: This practice problem requires that the students understand the accounting cycle from both a U.S. perspective and an international accounting (IFRS) perspective. Students begin with transactions and end with the preparation of two sets of financial statements.

  26. Introducing Undergraduate Accounting Students to Academic Research

    Presenter: David L. Gilbertson, Western Washington University

    Description: Unless you are teaching Ph.D. students, you may have been frustrated at times that you can not incorporate academic research into your classroom discussions. In this project, senior students in a second Auditing course read and discuss published research papers from the academic literature in auditing. And guess what? The students love it!

  27. Item Analysis: Practical Psychometrics

    Presenter: Brian O'Doherty, East Carolina University

    Description: Global psychometric measures of achievement tests, their reliability and validity, are very difficult to interpret and understand, even for experts. But simpler measures of the individual items, their difficulty and discrimination, are much more easily understood and offer real, tangible benefits.

  28. Managerial Accounting Using SAP-Software

    Presenter: Gunther Friedl, Technical University of Munich and University of Mainz

    Description: Attend this session if you want to learn more about - a successful course concept covering the interface between managerial accounting and accounting information systems - how to include ERP-software in the accounting curriculum of business schools - how students enthusiasm for managerial accounting can be increased.

  29. Professional Responsibilities and Choices in Accounting: An Active Engagement Exercise

    Presenters: Kevin Brennan, The University of Akron; Thomas G. Calderon, The University of Akron; Akhilesh Chandra, The University of Akron; Mark Welfley, The University of Akron

    Description: This poster session will demonstrate a simple, repeatable and realistic process that instructors can use to engage students in discussions about ethical responsibilities and professional conduct. Embedded in a due diligence, hands-on task, the exercise can serve as a model for encouraging ethical conduct among future accountants.

  30. Standardized Clients in Audit Education

    Presenter: Linda Kidwell, University of Wyoming

    Description: Do your students want to test their talents as auditors? Do you have local businesspeople with acting talent? Then this session if for you! Learn about the standardized client approach, based on the pedagogy widely used in medical education.

  31. State of Forensic Accounting Tracks at the University Level and Related Need to Change the Educational Model Used in the Accounting Curriculum

    Presenter: Michael Seda, Shaw University

    Description: My session will explore the related course content, learning activities, educational theories, and assessment methods currently being used to integrate Forensic Accounting courses into university accounting curriculums in order to help faculty develop and deliver innovative, interesting, and value-added cross-disciplinary courses.

  32. Student Perceptions of Software for Grading Homework

    Presenters: Cindi Khanlarian, University of North Carolina at Greensboro; Ruth King, University of North Carolina at Greensboro

    Description: If you had unlimited attempts to do your homework and the computer told you when you were right, would you stop before you made a perfect score? "A" students don't stop because they think homework is important. "D" and "F" students stop. They get tired. They have other things to do. How do we make them understand that homework is important?

  33. Teachers and Students Succeed in Tax Class with Flowcharts

    Presenters: Sandra Cereola, Virginia Commonwealth University; Diane Riordan, James Madison University

    Description: We demonstrate how flowcharting enhances teaching and learning, especially in the tax curriculum. Visit our session to receive a handout that is useful to instructors and students who are preparing flowcharts manually and with features available in spreadsheet technology.

  34. Teaching Federal Income Tax with U.S. Presidential Income Tax Returns

    Presenter: John Rossi, Moravian College

    Description: The public release of the president's tax return started with the Carter administration. Earlier, Richard Nixon disclosed four years' returns in an effort to put his ethical issues behind him. Franklin Delano Roosevelt's returns for 1934 through 1937 are among his personal papers that have been made public. Copies of presidential and vice president …

  35. Teaching Financial Literacy in Introductory Accounting Courses

    Presenters: Donna Dietz, North Dakota State University; Athar Murtuza, Seton Hall University

    Description: Visit this session to learn how accounting educators may improve their students' financial literacy by making minor changes to the introductory accounting course. We will provide sample syllabi, teaching materials, classroom activities, and a list of financial literacy resources.

  36. The 5 Minute Ethics Workout

    Presenters: Raymond Elson, Valdosta State University; Susanne O'Callaghan, Pace University; Arundhati Rao, Morgan State University; John P. Walker, Queens College-CUNY

    Description: Want your students to be more ethically aware? Help them develop reasoning skills by doing an "Ethics Workout" regularly. This session demonstrates a technique that takes only 5 minutes of class for a real "Ethics Workout."

  37. The Foot Bone Connects to the Leg Bone, A Demonstration of Product Costing

    Presenter: Martha Sale, Sam Houston State University

    Description: The Foot Bone Connects to the Leg Bone demonstrates an effective classroom exercise that helps the instructor introduce and elaborate on the concepts of product costing. It is adaptable to both job-order and process costing.

  38. The Monopoly Project

    Presenter: Judy Peterson, Monmouth College

    Description: This presentation will show you how you can further engage your students in the learning process by having them use checks and wire transfers in a Monopoly project instead of currency. I will demonstrate how you can incorporate this unique component into your project as well as other interesting learning points I have throughout my own project.

  39. The Simple Mechanics of an Accounting Information System: A Pedagogical and Analytical Tool

    Presenter: Carlos Mello-E-Souza, Seattle University

    Description: PlayAcct implements a simple accounting system in Excel with two purposes: (1) to help teach the "nuts and bolts" of accounting information systems; and (2) to assist professional accountants and financial analysts while performing transaction analysis.

  40. The Statement of Cash Flow: A Simple, Logical Approach in Understanding Concepts and Preparation

    Presenter: Paul Jacobs, Elmhurst College

    Description: The Statement of Cash Flow is a difficult financial statement for students to understand. By applying my simple, logical approach to this financial statement, students can master the concepts and preparation to this difficult financial statement.

  41. The Use of Individual Contracts To Enhance Learning Goals of Students in a Principles Course

    Presenter: Janet O'Tousa, University of Notre Dame

    Description: Do you love the challenge of addressing the range of learning goals of the students in a course in Principles of Accounting? I use individual contracts. I will explain my approach and would like to discuss your ideas and experiences.

  42. The Use of On-Line Homework: Student Feedback and Its Effect on Performance

    Presenters: Brad Childs, Belmont University; John Coker, Belmont University; Jane Dillard-Eggers, Belmont University; Tommy Wooten, Belmont University

    Description: What is the best learning environment for today's plugged-in generation? Do they "think" better in front of a computer screen or a blank sheet of paper? Does studying method impact learning? We investigate these issues for accounting principles students.

  43. Tips and Tools for Improving Organization and Presentation Clarity in the Classroom

    Presenters: Raymond J. Elson, Valdosta State University; Sanjay Gupta, Valdosta State University

    Description: Does your lecture lack focus? Are students having trouble understanding your lectures? Are you interesting in improving your course evaluations? If you answer yes, then attend this session and learn tips to improve your organization and presentation clarity.

  44. Use of a Course Management Program to Facilitate Learning in Cost Accounting

    Presenter: Patrick Kelly, Providence College

    Description: Use of "A New Global Environment for Learning (ANGEL)" in my Cost Accounting course has permitted me to teach more effectively and efficiently. Benefits include better student work, improved quality of instructor/student contact, and more active learning experiences for students.

  45. Using a Diagnostic Test in the First Intermediate Accounting Course (Year 3): Outcomes Assessment in Comparison to Bloom's Taxonomy

    Presenter: Michael J. Krause, Le Moyne College

    Description: Tests can be used to assess the fundamental levels of cognitive development: knowledge, comprehension and application (Bloom's Taxonomy 1956). Successful testing depends upon three questions. What outcomes to assess? When to administer tests? Are testing instrument component parts fully understood?

  46. Using Corporate Valuation Models to Teach the Usefulness of Accounting Information

    Presenter: Thomas Vogel, Western New England College

    Description: See how valuation models are used to help students understand FASB's conceptual framework. Students learn what information is truly useful to external users and better understand the accounting/reporting issues involved in complex areas such stock options. Also, the focus on the stock market valuations can increase student interest and motivation.

  47. Using Excel-Based Case Studies in Financial and Managerial Accounting Courses

    Presenter: Warren Bostrom, College of St. Benedict and St. John's University

    Description: Do you wish to provide your introductory Financial and Managerial Accounting students with more hands-on opportunities to learn? This session will provide you with proven Excel-based case studies you can take and use in your own classroom.

  48. Using Group Exams in the Second Intermediate Course to Improve Student Communication Skills and Enhance Students' Understanding of Group Dynamics

    Presenter: Sandra Roberson, Furman University

    Description: Learn how to use group exams in intermediate accounting to help students appreciate the importance of the ability to explain, defend and, if appropriate, reconsider their position relative to a complex accounting issue in a dynamic group environment.

  49. Using Personas in the Classroom to Understand Key Activities of Accounting Professionals

    Presenters: Janelle Daugherty, Microsoft Dynamics Academic Alliance; Sandra Richtermeyer, Xavier University

    Description: Learn how a personas model demonstrates information flow and integration across an enterprise and assists accounting students in understanding their role as a business partner and service provider.

  50. Using Your Library E-Resources (E-Journals, E-Databases,) as Required Course Materials

    Presenter: Mark Crowley, Bridgewater State College

    Description: Make your accounting courses current with state of the art e-resources. Add e-journal articles and e-financial databases to your required course materials. All these resources are available through the college's library at no additional course cost to the student.

  51. Video Documentaries as an Effective Way to Learn Both Accounting and Business Ethics

    Presenters: Maryanne Atkinson, Central Washington University; Roselyn Morris, Texas State University; Carol Sullivan, Central Washington University

    Description: Our presentation suggests ethical issues than can be discussed in recent documentary-type videos. The goal is to enhance and assess "real-world" critical thinking and ethical reasoning skills among students. Film clips of the videos will be included.

  52. Visual Basic in AIS - More than a Programmed Approach

    Presenters: Brian R. Kovar, Kansas State University; Stacy E. Kovar, Kansas State University

    Description: Have you thought of introducing technical topics like programming into your AIS class? Come to this presentation to obtain tutorials to expose students to programming skills and to learn why exposure to programming is important to our students.

  53. Weekly Internet Assignments: A Valuable Tool for Teaching Auditing Classes

    Presenter: James Rothwell, Ouachita Baptist University

    Description: Want to improve your students' research skills, writing skills, knowledge of current accounting topics and events, and Internet skills. Come to this session and learn how to use weekly Internet assignments to accomplish all of these goals.

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