Effective Learning Strategies I
Monday August 6, 2012 — 9:45 am-11:00 am
Board 1 "CyberProtect" — Learning about System Security.
Presenter: Ann O'Brien, University of Wisconsin–Madison
Description: As cloud computing expands and SSAE 16 is adopted, understanding system security issues becomes increasingly critical. Using the DOD CyberProtect simulation, students assume the role of a system administrator; learn about system security threats, and research issues related to attestation reporting on service organization controls.
Board 2 A Model for Teaching Green Accounting in an MBA Program.
Presenter: Cathy Margolin, Brandman University
Description: Green Accounting and Sustainability Finance class is part of a graduate certificate in Sustainability offered at Brandman University. You will learn which areas are hot in Green Accounting and this will provide a great overview of Green Accounting.
Board 3 A Principles-Based Approach to Teaching IFRS.
Presenter: Obeua Persons, Rider University
Description: A principles-based approach to teach IFRS emphasizes the "why" question by using the IASB Conceptual Framework to question or understand the basis for the standards, and to stimulate classroom discussion and professional-judgment development. The presenter will share with colleagues IFRS principles-based cases and teaching materials/resources.
Board 4 A Student-Centered Learning Approach to Using Lecture Capture Technology in an MBA Accounting Course.
Presenters: Asha George, University of Massachusetts Lowell; George Joseph, University of Massachusetts Lowell
[Moved to ELS IV, Board 86]
Description: Using lecture capture technology without a lecture – this project adopted a student-centered learning approach in the use lecture capture technology to actively engage the student in both content learning and skill development.
Board 5 Accounting Students' Communication Preferences and Uses of Electronic Devices in Online and Traditional Classes.
Presenters: Clement C. Chen, University of Michigan–Flint; Keith Jones, University of North Alabama; Shawn Xu, University of Michigan–Flint
Description: The audience will learn about college students' preferred methods of communication with peers and professors in online and traditional accounting courses. The findings of our study provide implications for course design and businesses.
Board 6 An International Accounting Course for 2012.
Presenter: Wayne Bremser, Villanova University
Description: This ELS describes an international accounting course designed to contribute to the development of a global mindset. Critical thinking on key IFRS reporting standards is integrated. Some author developed course materials will be presented.
Board 7 CEDAR — A Method for Issue Resolution in Tax Practice in Five Steps.
Presenter: Brigitte Muehlmann, Suffolk University
Description: The CEDAR method gives students five steps for resolving issues in tax practice, which are 1 - Communication strategy, 2 - Education, 3 - Documentation, 4 - Assignment on hand, and 5 - Responsibilities toward others. It is has helped when writing ethics essays and in job interviews.
Board 8 Engaging Accounting Students with Forensic Accounting Teaching Novels.
Presenters: Donald L. Ariail, Southern Polytechnic State University; D. Larry Crumbley, Louisiana State University
Description: The goal of these educational novels is to spice up ho-hum subjects and to make students think that the accounting profession is much better than the stereotype image they have.
Board 9 IFRS Boot Camp Experiences: Immersion Processes and Outcomes.
Presenter: Terry Campbell, Indiana University Bloomington
Description: Building bi-lingual (IFRS and GAAP) is a response to the factual situation that there are two "global" accounting standards which may or may not be converged! Thus, the boot-camp process allows rapid learning in the IFRS language; thus, students become bi-lingual.
Board 10 Illustrating the Difference between IFRS and U.S. GAAP — Accounting for Repurchase Agreements.
Presenters: Dennis Caplan, University at Albany, SUNY; Saurav Dutta, University at Albany, SUNY; David Marcinko, Skidmore College
Description: Illustrate how financial statement manipulation under US GAAP is avoided under the principles-based approach embodied in IFRS. As the SEC considers convergence towards IFRS for US issuers, illustrations of the difference in approach become central to courses in financial accounting.
Board 11 Myth Busting: Turning a Traditional Course into an Online Course.
Presenter: Michelle Li-Kuehne, College of Saint Benedict/Saint John's University
Description: This session presents resources and technology used to transition from a traditional classroom based course to an online format. Participants will engage in conversations about faculty preparation, course rigor, lecture delivery, testing, student participation, assessment, and how technology is used to improve faculty-student interaction.
Board 12 Online & Hybrid Teaching Tips from a Techno-Phobe.
Presenter: Celia Renner, Boise State University
Description: Lessons learned from the trenches of teaching online and researching learning! Pick up one or more suggestions for online or hybrid courses from a techno-phobe who tried it and succeeded!
Board 13 Teaching Valuation with Numismatics.
Presenter: John Rossi III, Moravian College
Description: In preparing financial statements accountants often need to determine the value or worth of an asset. There are several methods professionals use to perform a valuation, often including both objective and subjective criteria. Determining an asset's value is a subjective process. Fair value is a concept used in accounting to describe a value assigned to an asset that is considered appropriate given the benefits of owning that asset. Market value is sometimes considered the same as fair value but it is more accurately described as one method of calculating fair value rather than fair value itself. The best method of estimating market values is by looking at similar assets on the open market. For example, if a business wants to know the market value of its used equipment, then it should look at the prices offered for the same or at least similar equipment with the same period of use on the open market. Not all assets will have exact counterparts on the open market, but most will have similar enough assets there for reasonable comparisons to be drawn. I use the science of numismatics to help students to understand these concepts.
Board 14 Ten Ways to Use a Facebook Page in Your Introductory Accounting Courses.
Presenter: Robert Walsh, University of Dallas
Description: Are your students "secretly" viewing Facebook during your class? Well then, give them something about accounting to view!
Board 15 The Application of Lean Accounting to a Manufacturing Simulation.
Presenters: Gerald DeBusk, The University of Tennessee at Chattanooga; Lawrence P. Grasso, Central Connecticut State University; Clay L. Moerland, Jr., The University of Tennessee at Chattanooga
Description: This ELS presentation will provide information on how to use a manufacturing simulation to demonstrate Lean Manufacturing and the preparation of profit & loss statements using Lean Accounting.
Board 16 The Influence of Testing on the Performance of Students in Accounting Courses.
Presenter: Ian Van Deventer, Rasmussen College
Description: This presentation examines the influence of testing on the performance of students in accounting courses and suggests ways in which educators may improve classroom activities and develop quizzes and exams that enhance student learning.
Board 17 The Multi-Cultural Class: Putting Your Best Foot Forward, Not in Your Mouth.
Presenters: Charles Leflar, Walton College, University of Arkansas; Katie L. Terrell, Tyson Foods, Inc./Walton College/University of Arkansas; Angelica de Vasconcelos Silva, Faculidade Muriocio de Nassau, Recife, Brazil
Description: Accounting classes are becoming increasingly diverse so understanding multi-cultural pedagogy is a valuable skill for instructors. Practical approaches for teaching mixed North American/South American culture groups, including cultural faux pas to avoid and ineffective strategies are presented.
Board 18 Using an Accounting Majors' Checklist to Help Students Prepare for the Future.
Presenter: Sandra Roberson, Furman University
Description: Students entering the major often do not realize the many career related decisions that lie ahead. In this session, participants will learn how to implement a tool that provides direction to students as they begin to contemplate their options and career goals.
Board 19 Using an International Experience Course to Encourage a Better Understanding of IFRS.
Presenters: Richard Rand, Tennessee Technological University; Robert A. Seay, Tennessee Technological University
Description: Learn how TTU uses an International Accounting Experience to enhance students' perspective on the importance of IFRS and on the US reluctance to adopt IFRS. Planning tools and budgets will also be presented.
Board 20 Using Mergent Online Database as a Hands-On Tool in Teaching Financial Statement Analysis in Introductory Accounting.
Presenters: Mohamed Gaber, SUNY, Plattsburgh; Chuo-Hsuan Lee, SUNY, Plattsburgh
Description: We have designed a small Excel Spreadsheet project that offers students in the Introductory accounting courses hands-on real-world experience through use of Mergent Online database to perform financial statement analysis and surf the 10-K reports. This well-structured project is easy for students to follow and for instructors to review.
Board 80 Use this Innovative Cooperative Learning Model to Significantly Increase Student Performance in Accounting Principles and Upper Level Courses and also Help Them Develop the Skills Included 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 model to improve student performance and teach students to develop skills included in selected competencies in the AICPA Core Competency Framework.
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