American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Effective Learning Strategies III
Tuesday August 9, 2011 — 3:00 pm-4:30 pm

Presentation Guidelines

Board: 1 A Course Model for XBRL and Interactive Data
Presenter:
Kristine Brands, Regis University;

Description: XBRL is an emerging topic in financial reporting and its use in the accounting profession is growing rapidly. This presentation will provide conference participants with a model that they can use in their graduate accounting programs.

Board: 2 A Quick Look at IFRS and IT: Information System Risks and Controls in IFRS Implementation
Presenter:
Ann O'Brien, University of Wisconsin - Madison;

Description: How do you expose students to the possible changes in process, controls, and information systems that may result from the implementation of IFRS? Find out how a relatively short assignment can provide this exposure and a means of analyzing implications to business process, system design, data integrity, and controls.

Board: 3 A Spoonful of Sugar Helps the Medicine Go Down: Sweetening the Deal for Managerial Principles
Presenters:
Laurie Burney, Baylor University; Michele Matherly, Xavier University;

Description: Do your students struggle understanding basic concepts in managerial accounting? Are they clueless about how to pull the numbers together? Are they bored and disengaged during class? Then, come learn how to "sweeten the deal" with our short, hands-on activities.

Board: 4 An International Accounting Course for 2011 — A Global Mindset Perspective Presenter: Wayne Bremser, Villanova University;
[Presentation cancelled]

Description: This ELS presentation describes an evolving international accounting course designed for a global perspective. The course is designed to prepare their students for IFRS and enhance their global mindset.

Board: 5 Are Technical Terms and Formulas Interfering with Student Comprehension?
Presenters:
Benny Johnson, Quantum Simulations, Inc.; Carol S. Sargent, Georgia State University;

Description: Are formulas or jargon shutting down your students? Our study indicates that accounting terms and formulas might be getting in the way of comprehension of the concepts. Students working homework without technical terms and without formulas performed better on comprehension.

Board: 6 Assessment Scaffolding: From Learning to Understanding
Presenter:
Susan Lueders, DePaul University;

Description: The active learning strategy of "assessment scaffolding" is presented. Participants will learn how to use scaffolding tools to introduce concepts in progressive layers of complexity, which include "temporary frameworks" of assessment to allow for advancing understanding of the concepts presented.

Board: 7 Building a Bridge to Understanding Accounting Systems and Internal Controls
Presenter:
Susan L. Swanger, Western Carolina University;

Description: No more accounting course silos! Help students integrate knowledge across curriculum using accounting cycle and internal control assignments introduced in the AIS class, then expanded upon in Auditing. Instructor materials include sample assignments, suggested solutions, and grading matrices.

Board: 8 Case Approach to Teaching Corporate Governance: A Six Pack of Cases
Presenter:
David Ripka, St. Cloud State University;

Description: Case studies are an important tool in the understanding of governance. This class approach gives students hands-on experience in how boards and senior management must deal with governance and control problems.

Board: 9 Effective Accounting Lectures in a Cohort Business Program
Presenters:
Michael S. Wilson, Metropolitan State University; Vivian Xiang, University of Indianapolis;

Description: Are you facing the challenges of integrating American and international students in accounting classes? This presentation identifies teaching strategies that have proven to be effective to engage all students and develop their critical thinking skills in accounting classes of a cohort business program at an American Midwestern university.

Board: 10 Effective Teaching Strategies for the International Accounting Course with a Global Perspective
Presenters:
Wagdy Abdallah, Seton Hall University; Abdulaal Hashim Abu-Khashabah, King Abdel Aziz University;

Description: Students who will be taking the course using either online or field visit option will have much better and more global understanding of what is happening in the rest of the world by learning through seeing and experiencing. I have actually experienced all the three options; however, the field visit option has become the most successful one.

Board: 11 Group Business Plan Project for Introductory Accounting
Presenters:
Allan W. Graham, University of Rhode Island; Henry Schwarzbach, University of Rhode Island;

Description: Do you find it difficult to engage the non-accounting majors in the material typically covered in the second introductory course? This project that requires teams to do product costing, breakeven analysis, and profit planning for a business of their choosing in a way that limits the last minute rush!

Board: 12 Innovative Cooperative Learning Teaching Strategy: Learn How to Use it to Improve Student Achievement in Undergraduate Courses and Help Them Develop the Skills in Selected Competencies in the AICPA Core Competency Framework
Presenter:
Robert Holtfreter, Central Washington University;

Description: Attend this poster session to learn how to use this innovative cooperative learning teaching strategy to improve student achievement and teach students to develop skills included in selected competencies in the AICPA Core Competency Framework.

Board: 13 Integrating a Study Abroad Experience into the International Accounting Course Presenters: Raymond J. Elson, Valdosta State University; Susanne O'Callaghan, Pace University; Charles Tang, Pace University; John P. Walker, CUNY/Queens College;

Description: Thinking about a study aboard experience? Do you want to expose your students to other cultures, business models, accounting standards and government regulations? If so, come and learn of our study abroad experience to China.

Board: 14 Is Too Much Technology Affecting Learning in the Principles course? Is It Time to Go "Old School?"
Presenters:
Shifei Chung, Rowan University; Ramesh Narasimhan, Montclair State University;

Description: Are computerized homework managers and practice sets impeding students' learning in the Principles of Accounting course? Are students' exam scores causing? Come to this session and learn how going "old school" may be the answer.

Board: 15 Merging Principle-based and Rule-based Teaching in an IFRS Classroom
Presenters:
Stephen Coetzee, University of Pretoria; Astrid Schmulian, University of Pretoria;

Description: This poster illustrates a mixed method of pedagogy employed in an Introductory Course to IFRS. Examples will be provided on the incorporation accounting literature, IASB webcasts and DVD's as well as Facebook and YouTube into an IFRS course.

Board: 16 Monitoring Student Effort in an On-Line Course and Showing its Effect on Performance
Presenters:
Jeffrey J. McMillan, Clemson University; Michael F. Spivey, Clemson University;

Description: This session reports on an innovative way the Blackboard course management system was used as the principal deliverer of course content and collector of data used to investigate the relationship between student effort and academic performance.

Board: 17 "Phase-outs" Table - A New Teaching Tool for Federal Income Taxation of Individuals
Presenter:
Gregory G. Geisler, University of Missouri - St. Louis;

Description: In 2011 there are 18 phase-outs affecting individual taxpayers. Instead of having students memorize phase-out ranges before an exam or leaf through their text during an exam, provide this annually updated summary of phase-outs. The table includes AGI phase-out ranges by filing status and the effective increase in the individual's marginal tax rate.

Board: 18 Redesigning the Introductory Accounting Course to Enhance Learning
Presenter:
Patricia Smith, DePaul University;

Description: Problem: Many students in the Introductory to Accounting course struggle to understand the material. Solution: Redesign the introductory course to enhance student learning. Outcomes: Utilize a weekly accounting lab which stresses the important concepts of each chapter using collaborative techniques.

Board: 19 Systems Flowcharts of Business Processes and Controls Using Active, Cooperative Learning Exercises
Presenters:
Delwyn DeVries, Belmont University; Tanya Lee, Valdosta State University;

Description: Do your students have difficulty learning to flowchart business processes? Do you want a classroom activity where students are actively engaged in a fun learning exercise? Learn how we engage students in a series of classroom activities through cooperative work and immediate feedback.

Board: 20 Testing Critical Written Communication Skills in Integrated Accounting Principles
Presenter:
Beverley Alleyne, Belmont University;

Description: Business Press Links require students to submit essays connecting class content to business news. The assignments document the relevance of accounting, build critical thinking and communication skills, and spark great discussions. An efficient grading method makes writing assignments more appealing.

Board: 21 The Anatomy of a Misrepresentation: The Systemic Underfunding of the State of New Jersey Pension Plans 2001-2007
Presenters:
Robin Bridges Johnson, Adjunct Professor; Evelyn A. McDowell, Rider University;

Description: New Jersey is the first state to be charge with securities fraud by the Securities and Exchange Commission. This case is the first to analyze the processes leading up the charges. Actual documents are used to help illustrate the story.

Board: 22 The Consulting Project - Accounting Students Making a Difference
Presenter:
Karen Grossman Tabak, Maryville University - St. Louis;

Description: Blending Service Learning and Accounting Theory comes together in "The Consultant Project" which requires accounting seniors/MBA students to develop and deliver a consulting project for organizations. The presentation outlines the design, management and assessment of the project.

Board: 23 The Future of Audit Education
Presenters:
Danielle Lombardi, Rutgers University; Miklos A. Vasarhelyi, Rutgers University;

Description: This study discusses key factors and modifications needed in the future of audit education. If the future of the profession can be reasonably predicted, both higher education and then students can be better prepared for the evolving profession.

Board: 24 Using Business Process Mapping as a Teaching Tool in Accounting and Taxation Classes
Presenter:
Katherine Kinkela, New York Institute of Technology;

Description: Using Business Process mapping can improve the learning process in accounting and taxation courses by illustrating the flow of information through the relevant accounting systems. A graphic flowchart provides a logic based way to demonstrate accounting processes and define risks.

Board: 25 Using Excel Database Feature in Introductory Financial Accounting
Presenters:
Anita Reed, Texas A&M University-Corpus Christi; Rabih Y. Zeidan, Texas A&M University-Corpus Christi;

Description: After JEs are recorded, Excel filtering facilitates posting and creation of the trial balance. The evolvement of the adjusted trial balance is demonstrated with value added learning opportunities to get involved in doing the recording, the posting and the adjusting.

Board: 26 Vicarious Learning through Guided Initial Learning Experiences
Presenters:
A. Faye Borthick, Georgia State University; Gary P. Schneider, Quinnipiac University;

Description: Vicarious learning through guided initial learning experiences can help students overcome the hurdle of no familiarity in many accounting task domains. Two examples of vicarious learning will be presented.

Board: 27 Web-Homework Platforms: Measuring Student Efforts in Relationship to Achievement
Presenter:
Michael Krause, Le Moyne College;

Description: Are web-based text homework platforms merely an easy way to correct student assignments? The web-system's innate ability to assign points to student input can provide a means to measure and analyze the relationship between student efforts and test performance.

Board: 28 Why and How We Teach Process Costing
Presenters:
Ken M. Boze, University of Alaska Anchorage; Donna M. Law, University of Alaska Anchorage;

Description: Process costing is used in practice more than one would realize, but is one of the most difficult topics to teach. On a one page handout, we show how to organize the data, do the FIFO method first, with detailed logical computations and journal entry, and then teach the average method. We have an 11% drop rate.

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