Description: While understanding accounting “mechanics” is important, looking at accounting issues and practice from the perspective of “what difference does it make” allows students to engage in critical thinking putting accounting information in a more familiar perspective. Using examples of where things went wrong to illustrate this tends to resonate with students – and they remember it! This session will provide resources for faculty teaching both introductory and advanced level financial accounting courses.
Objectives 1. Provide the participant with resources related to fraud and ethics that can be used to enhance introductory and advanced level financial accounting courses 2. Relate/classify the materials by relevant accounting topic and course 3. Share examples of utilization of selected resources including experiential activities 4. Provide information on student response to a sample of materials
Information about both US and international fraud cases and resources will be provided, linking them to specific financial accounting courses and levels. Specific examples of how selected resources have been utilized along with student feedback will be covered.
Field of Study: Accounting
Program Level: Overview
Method of Delivery: Group — Live
Intended Audience: Academics interested in adding a different perspective to financial accounting courses at both the introductory and advanced levels; practitioners who are interested in materials related to fraud that can be utilized for staff training.
Format/Structure: The format of the workshop will consist of the presentation and discussion of fraud resources and how to incorporate materials into existing courses. Audience participation is encouraged.
Learning Objective: 1. Locate fraud and ethics resources available from a variety of sources
2. Understand how the resources can be utilized in financial accounting courses
2. Provide specific examples of materials and activities and ways to assess student feedback
3. Discuss potential benefits to students in terms of ethical decision-making and critical thinking
Advanced Preparation Required: None