American Accounting Association


Effective Learning Strategies II
Monday August 8, 2011 — 3:00 pm-4:30 pm

Presentation Guidelines

Board: 1 A Comparison of the Transparency of Articulation and Checks and Balances among Financial Statements between the Present Format and the Proposed New Format
Katherene P. Terrell, University of Central Oklahoma; Robert L. Terrell, University of Central Oklahoma; Edward R. Walker, University of Central Oklahoma;

Description: As professors struggle with the rapid changes in financial reporting, they need tools to help students cope with what they have previously learned and how it compares to proposed reporting requirements. This tool could help them demonstrate how similarly financial statements articulate and where differences exist between the old and new formats.

Board: 2 "Account-Able" Simulation for Introductory Accounting
Angelica de Vasconcelos Silva, Faculdade Mauricio de Nassau;

Description: Are your First and Second year acct students engaged in their introductory course? Attend this session to learn about a simulation experience that will actually excite your students about accounting.

Board: 3 Accounting for Good Presentations: First Year Introductory Course Sequence
Candy Bianco, Bentley University; Elliott Levy, Bentley University; Mary Marcel, Bentley University; Mary Marcel, Bentley University; Karen Osterheld, Bentley University;

Description: Freshmen in the introductory course sequence give short presentations to accounting professionals, to develop presentation skills and get early feedback from real-world accountants. This motivates students to develop their communication skills, and reinforces their relevance in an accounting environment.

Board: 4 Active Learning Exercises for Financial Accounting Presenter: Louella Moore , Arkansas State University;

Description: Are your students passive learners? This presentation will provide you with three Active Learning Exercises designed to wake up your graduate and Intermediate level financial accounting students' ability to do independent thinking at the synthesis and evaluation level.

Board: 5 An Enhanced Method for Student Mastery of the Articulation between Fund and Government-Wide Financial Statements
Bambi A. Hora, University of Central Oklahoma; Katherene P. Terrell, University of Central Oklahoma; Edward R. Walker, University of Central Oklahoma;

Description: Students learn how individual fund transactions change both the fund and government-wide financial statements. The use of color and formula auditing tools illustrate the complex relationships between the various funds and the external financial statements. Additionally, students gain knowledge in the use of more advanced spreadsheet techniques.

Board: 6 Analyzing Business Issues - With Excel
Susan P. Convery, Michigan State University; Amy Swaney, Michigan State University;

Description: Learn how to develop students' analytical skills problem solving skills by using managerial accounting techniques and Excel spreadsheets in the principles of management course.

Board: 7 Beyond Theory: Audit Education for the Real World
Luke Lammer, Loras College;

Description: This session examines a full "role-playing" simulation approach to audit education that allows students to apply knowledge and skills of auditing in a truly real-world environment. All course materials are available to session participants.

Board: 8 Check My Work! Instantaneous Feedback, Targeted E-book Reading and Student Performance in Introductory Accounting
Ross Roberts, High Point University; Premalata Sundaram, High Point University;

Description: Have you given up on getting your students in introductory accounting to read the relevant chapters from the text? Are you overwhelmed by the homeworks you have to grade with increasing class sizes? Here is your chance to reduce your grading burden, increase student reading and engagement in the course and improve student performance!

Board: 9 $Chocolate$: Accounting as a First Year Seminar
Priscilla Wightman, Hartwick College;

Description: Chocolate money? Learn how Financial Accounting became the "sweetest" course on campus where "Penny's Candys" was the theme for the analysis of both domestic and international business transactions & financial reporting, robber barons, and more.

Board: 10 Classroom Competitions and Games: Innovative Ways to Encourage Student Engagement
Suzanne Abbe, Baylor University; Betsy Willis, Baylor University;

Description: Learn a variety of activities to help overcome the challenge of how to engage all of your students in class discussions, utilizing 10 minutes or less of class time. Encourage class participation and peer learning through various group competitons/games/activities.

Board: 11 Early Intervention for Students with Weak Prior Course Prerequisite Content
Candy Bianco, Bentley University; Elliott Levy, Bentley University; Karen Osterheld, Bentley University;

Description: Students "mind-dumping" material a few minutes after the final exam? A required quiz to be taken outside of class before the third class meeting of a subsequent course not only sends a message to carry over content from one course to the next, it helps identify students at risk.

Board: 12 Evaluating Product Differentiation Strategies via Multi-Product CVP Analysis: A Graphical Approach
Saurav Dutta, The University at Albany, SUNY; Raef Lawson, Institute of Management Accountants; David Marcinko, Skidmore College;

Description: Simplify your presentation of multi-product CVP analysis, making it relevant to the evaluation of product differentation strategies. We provide a graphical approach that emphasizes the strategic significance of sales mix, simplifies sensitivity analysis of breakeven quantities to variations in sales mix, and appeals to student intuition.

Board: 13 Experiences of an IFRS Boot-camp Course
Terry Campbell, Kelley School of Business at Indiana University - Bloomington;

Description: This learning strategy session will provide insights into an approach to quickly bring students up to speed on IFRS using a BOOT-CAMP approach.

Board: 14 Holding Virtual Office Hours
Shifei Chung, Rowan University; Ramesh Narasimhan, Montclair State University;

Description: Want to increase faculty-student interaction? This is a critical component for student learning and retention. With limited class time and office hours not entirely conducive to everyone, holding virtual office hours may just be one way to solve the problem!

Board: 15 IFRS Projects Using Dual Reporting of IFRS and U.S. GAAP
Angela L. J. Hwang, Eastern Michigan University;

Description: I developed several projects utilizing dual reporting by some EU companies that provided financial reporting in both U.S. GAAP and IFRS. These projects provide students with hands-on IFRS learning experiences and have been successfully implemented in my classes such as intermediate accounting and international accounting.

Board: 16 Made in the USA - Lessons in Managerial Accounting
Gail E Wright, Stevenson University;

Description: Did the tour of a manufacturing company - watching the production of potato chips or motorcycles — captivate your senses or stimulate your interest in managerial accounting? If not, stop by and see how students in accounting translated factory tours into unique learning experiences.

Board: 17 Product Costing and Cash Management in the Defense Industry: A "High Tech" Case
Paul M. Goldwater, University of Central Florida;

Description: this is a very challenging case involving high levels of Excel competence, statistical inference and higher level algebra. Set in the defense contracting industry, a company is required to use cost information abstracted from learning curve projections to find the winning bid point.

Board: 18 Selections from the Keeping the Books Club
Tracy S. Manly, University of Tulsa; Connie McKnight, University of Central Arkansas; Christina Ritsema, University of Northern Colorado;

Description: Learn how to use contemporary books to engage students to develop personal competencies such as leadership, communication, interaction, professional demeanor and ethics. The session provides several interesting and accessible books along with sample assignments and points for classroom discussion.

Board: 19 Teaching Cost Accounting from a Green Perspective
Timothy Creel, Tennessee State University;

Description: How can instructors teach students about the growing importance of the environment as an aspect of business? Cost accounting offers the ability to address aspects of the environment such as liabilities, green scorecards, triple-bottom line reporting and ISO 14000 standards.

Board: 20 Teaching Foundational Accounting Concepts for Visual and Kinesthetic Learners Utilizing a "Jenga" Game
Mary Tarling, Aurora University;

Description: This presentation provides detailed descriptions of how to use a "Jenga" game and some minor supplies to visually and kinesthetically demonstrate foundational accounting concepts including the utilization of accounts, the use and usefulness of debits and credits, cash basis versus accrual accounting and the end of period adjusting entry process.

Board: 21 Teaching Intellectual Patience to Auditing Students using Non-Traditional Techniques
Stephen Wheeler, University of the Pacific;

Description: Can working "Where's Waldo" and "Daily Jumble" puzzles make a better auditor? Yes, by enhancing students' abilities to struggle with non-obvious solutions and needle-in-a-haystack deficiencies in auditing workpapers. This submission addresses the issue of how to teach "Intellectual Patience."

Board: 22 The Ethical Compass Toolkit - Resources for the Classroom
Barbara Porco , Fordham University;

Description: The Ethical Compass Toolkit, a powerful resource for educators to teach ethics, includes eight toolkits and teaching materials, e.g., leader's guides, power-point slides, student activities. Dr. Porco will include the syllabus for her accounting ethics class and share advice.

Board: 23 The Farming Game® and the Introductory Financial Accounting Course: An Accounting Simulation
Nate L. Staheli, University of Hawaii - Manoa;

Description: Different than other accounting game simulations, The Farming Game - Accounting Simulation, provides a complete environment for the effective learning of the basic accounting principles through randomization and alternative reality.

Board: 24 Using a Social Learning Community and Social Media Tools to Engage Students in Accounting
Wendy Tietz, Kent State University;

Description: Ways that social media tools can be used to communicate with and engage students in your accounting classes will be discussed in this session. Tools to be discussed include Facebook, Twitter, Posterous, Ning, and others.

Board: 25 Using Charity Navigator to Teach Students about Not-for-Profit Frauds and Overall Effectiveness
Cheryl Prachyl, University of North Texas at Dallas; Carol Sullivan, Texas Wesleyan University; Kimberly Webb, Texas Wesleyan University;

Description: Students are often idealistic about the not-for-profit organizations in society, yet there has been fraud with them recently. is a website that promotes fiscal accountability with charities. Educators can learn to include a project in their Advanced Accounting or Governmental/NFP courses.

Board: 26 Using Group Work in an Intermediate Accounting Course
Bridget Anakwe, Delaware State University;

Description: The presentation will provide the results of a study on using teamwork in Intermediate Accounting. Students' perceptions of group dynamics and important factors that affected their groups' effectiveness will be presented. The results are useful in developing/administering effective teamwork exercises.

Board: 27 Using Social Media in the Classroom
David Albrecht, Concordia College (MN);

Description: The purpose of this presentation is to show how the Big Six of social media (Youtube, LinkedIn, Facebook, Twitter, blogging and texting) can be used for instructional purposes in the classroom. Participants will learn how I effectively use all six forms of social media in my own classes.

Board: 79 A Picture "with" a Thousand Words (or Less): Using a Smartpen for In-class Problems and Grading Writing Assignments
Charles Davis, Baylor University; Caroline Ford, Baylor University;

Description: Tired of re-explaining problems worked in class? Want to provide more effective feedback on writing assignments? Use of the new "smartpen" may be the answer. We illustrate how to capture writing and narration and post for student retrieval via internet.

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