Board 1 A Course in Lean Accounting: Materials and Techniques to Bring Practice to the Classroom
Presenter: Lawrence Grasso, Central Connecticut State University
Description: Are you interested in teaching a course or module on lean accounting? Are you looking for classroom material on lean accounting? Or do you just want to find out what lean accounting is all about? Come to this poster session and learn about the materials and strategies I've used to teach a course entirely devoted to lean accounting.
Board 2 A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS
Presenters: Stephen A. Coetzee, University of Pretoria; Astrid Schmulian, University of Pretoria
Description: Individual academics may not be able to facilitate fundamental change to entire accounting education programs but they should continue to strive to make a difference in their courses, no matter how small these interventions may seem.
Board 3 A Visual Approach to the Audit Risk Model
Presenter: Brett Hunkins, Northwood University
Description: Let's chat about a visual aid I've developed to help students: (1) learn the components of the audit risk model, (2) grasp the importance of setting control risk, and (3) internalize why the auditor would ever be comfortable with increased detection risk.
Board 4 An Auditing Project By and For Students
Presenters: David Cannon, Grand Valley State University; Anne M. A. Sergeant, Grand Valley State University
Description: Are you looking for a simple project that auditing students can easily conduct and gain real-life experience? Come learn about this fun, creative assignment that will excite your students and be of service to your university. It works!
Board 5 An Enhanced Method for Teaching Students the Fundamentals of Job Order Costing
Presenters: Bambi A. Hora, University of Central Oklahoma; Edward Walker, University of Central Oklahoma
Description: Cost accounting professors will learn about an interesting and practical method for teaching the fundamentals of job order costing and increasing student engagement. This project enhances skills in both accounting and technology. This is a good example of transformative learning that will benefit both students and prospective employers.
Board 6 An Expanded VITA Program—Moving Beyond Tax Preparation
Presenters: Kay Poston, University of Indianapolis; Rachel A. Smith, University of Indianapolis
Description: The VITA program can be about so much more than just tax return preparation! Learn how to engage your students in financial literacy training for low-income individuals and to have them develop management reports analyzing a VITA center's client base.
Board 7 Build a Bridge: An Interactive Approach to Teaching Accounting for Long-Term Contracts
Presenter: Mary Welsh, La Salle University
Description: Teach accounting for long-term construction contracts by having students build bridges. Students are given pieces of a popular building toy with instructions to build a drawbridge. Periodically students fill out a worksheet to compute revenue and gross profit. Finally, the instructor takes the students from worksheet to journal entries.
Board 8 Classroom Techniques that Motivate Millennial Students to Learn
Presenters: Virginia Kalis, Instituto Tecnologico Autonomo de Mexico; Tracy Manly, University of Tulsa; Deborah Thomas, University of Tulsa
Description: The session will offer instructors ideas about classroom techniques that match the items that most motivate current students to learn. The motivation items come from the results of survey given to students in both the U.S. and Mexico.
Board 9 Debate on Issues Related to International Financial Accounting Standards in U.S.
Presenter: Anna Alon, Rollins College
Description: The debate on acceptance of IFRS in U.S. allows students to actively participate in learning about a significant international accounting issue. It assists in developing critical thinking, abstract reasoning, and effective communication skills. It is informative, interactive, and fun!
Board 10 Enron: An Extended Case Study
Presenter: Jim Rothwell, Ouachita Baptist University
Description: This proposal encourages students to be engaged in the classroom and demonstrates the application of principles they would have learned in a beginning audit course. Also, the activity encourages the development of research and writing skills by the students. The activity can also be adapted to include presentations and group projects.
[SESSION MOVED TO ELS SESSION III, BOARD 54]
Board 11 Exploring Issues Related to Accounting Choice and Subjectivity in Accounting Estimates
Description: In this classroom exercise students assume the role of either a manager or an auditor while they develop and evaluate a company's accounting estimates. Various issues including industry risk, inherent risk, earnings management, and discussions with audit committees are considered.
Presenter: Barbara Vinciguerra, Moravian College
Board 12 Financial Statement Analysis: The Upper Division Undergraduate Accounting Course for Non-Majors
Presenter: Michael J. Krause, SUNY College at Oneonta
Description: Should business programs require an upper division undergraduate financial accounting course for non-majors? If yes, then Financial Statement Analysis fits the mission. The course studies general purpose financial statements for content, limitations and the environment within which they provide information.
Board 13 From Data to Information: A Database Project for Introductory Accounting Information Systems
Presenter: Kelly Spangrud, Saint Cloud State University
Description: Looking for a database project that takes a student from database design to retrieving information? Want to give students more than the step-by-step projects in a book? To get information out of an accounting system, students need to understand how the data gets into the system. Use this project case to give students a realistic business scenario.
Board 14 Helping Students Understand Asset Exchanges Having Commercial Substance and Lacking Commercial Substance
Presenters: Phil A. Brown, Harding University; Robert J. Churchman, Harding University
Description: Have your Intermediate students struggled to understand exchanges having commercial substance and those lacking commercial substance? This session will provide a clear, concise, easy to use approach for teaching and learning all kinds of asset exchanges!
Board 15 IFRS Project for the Advanced Accounting Class
Presenter: Mary Michel, Manhattan College
Description: Professors get a complete IFRS project for the Advanced Accounting course. Students experience IFRS applied to advanced accounting topics in their chosen industry, reinforce prior IFRS knowledge, perform database research and write analyses comparing IFRS to U.S. GAAP.
Board 16 Is Standard Costing Right for Us? A Critical Thinking Model Applied to Managerial Accounting
Presenter: Amy Fredin, St. Cloud State University
Description: Tired of formulaic textbook writing assignments? Want to simulate the messy information used in real decision making? You can use this model to do just that and help students master the topic of standard costing.
Board 17 Professional Portfolio Project—A Unique Assessment Tool
Presenter: Karen Tabak, Maryville University
Description: Students develop a professional portfolio outlining their accomplishments using the AICPA Competencies for those entering the accounting profession. The portfolio is a student self assessment tool and useful for assessing the effectiveness of the university accounting program.
Board 18 Should You Buy an Energy Efficient Refrigerator? A Case Study in Environmental Management Accounting
Presenters: Allan Graham, University of Rhode Island; Henry Schwarzbach, University of Rhode Island
Description: How best to introduce the concepts of "environmental management accounting" or "sustainability" into the accounting curriculum? We use a simple case that utilizes the energy star program to discuss how utilities reduce their greenhouse gas emissions by shaping customer behavior.
Board 19 Teaching Financial Statement Analysis Topics in an Intermediate Accounting I Course Using an Active-Learning Case with Student Outcome Assessment
Presenters: Judith Sage, Texas A&M International University; Lloyd G. Sage, Texas A&M International University
Description: An Intermediate Accounting I active-learning case is examined that involves many elements of the AICPA Core Competency Framework. The case utilizes accounting information from different industries in making investment decisions. The students actively participate in the learning process.
Board 20 Teaching Flowcharting in Excel, PowerPoint, and Visio
Presenter: Warren Bostrom, College of St. Benedict and St. John's University
Description: Do you need to teach flowcharting in System, Audit, or another course but can't decide whether to use Excel, PowerPoint, or Visio given advantages and disadvantages of each? This session will show you how to use the 3 different software packages, and even how you can quickly incorporate all 3 into the same course.
Board 21 Teaching IFRS: How Faculty Can Persuade Accounting Students into Thinking
Presenter: Regan W. Garey, Immaculata University
Description: THINK. Sounds simple? But how does an accounting professor redirect his or her students to question and think versus memorize IFRS? The result: unleashing tremendous analytical skills in the students. Case studies and roundtable discussions with students are powerful ways to bring IFRS to life and focus less on accounting rules.
Board 22 Teaching Professional Skepticism
Presenter: John Rossi, Moravian College
Description: 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.
Board 23 Teaching Risk and Controls Using a Small Entrepreneurial Business: The Hot Dog Cart Business Case
Presenters: Delwyn D. DeVries, Belmont University; Tanya Lee, Robert Morris University
Description: Are your undergraduate students ready for the challenge of learning about enterprise risk management? Would your students benefit from a simple business case that they can visualize and understand? Learn how we engage students in evaluating risks and controls.
Board 24 Teaching the Convergence of U.S. GAAP and IFRS
Presenter: Kay Zekany, Ohio Northern University
Description: Let's talk about teaching IFRS to undergraduate students without a textbook and without overwhelming a single student! After all, the convergence may continue until 2015 or 2016. Learn how to use Master Teacher Principles, and both IFRS and U.S. GAAP financials filed with the SEC to see your classroom come alive!
Board 25 The Statistical Dimension of Auditing Made Easy and Fun Using the IDEA System as a Macro-Module
Presenters: Mohamed Gaber, SUNY at Plattsburgh; Chuo-Hsuan Lee, SUNY at Plattsburgh; Edward Lusk, SUNY at Plattsburgh; Dean Steria, SUNY at Plattsburgh
Description: Statistics, often referred to as Sadistics, need not be so maligned. We find in delivering our Auditing and Assurance [AA] course that the IDEA statistical-software modules smooth out the Stat-Speed bumps and allow the AA course to cruise.
Board 26 Using Faculty "Expert" Teams to Broaden the Base of Business School Assurance of Learning Efforts
Presenter: R. Garner, Salisbury University
Description: How to secure faculty buy-in and ownership of Assurance of Learning as a valuable and useful tool in improving business education: get them involved as the recognized local "resident experts" on a particular learning objective they are personally interested in.
Board 27 Using Open Courseware in the Accounting Classroom
Presenter: Evelyn McDowell, Rider University
Description: The audience will learn how open courseware was integrated into an intermediate accounting assignment to help student understand The Financial Crisis of 2008.
Board 28 Using the Schrader-Malcolm-Willingham Model to Explain Journal Entries
Presenters: Elsie C. Ameen, Sam Houston State University; Carl W. Brewer, Sam Houston State University; Alice Ketchand, Sam Houston State University
Description: Students new to accounting often have great difficulty journalizing transactions. Come, learn a simple recording method based on the concept
of transaction itself, and your students will never again have trouble recording transactions. Even new ones never seen before!