American Accounting Association

AUGUST 4–8, 2012  •  WASHINGTON, DC

#41

SMAP, Part 2: Teaching Semantic Modeling of Accounting Phenomena

Sponsored By: Strategic and Emerging Technologies Section
and CaseWare Idea Inc.

Presented By:

William E. McCarthy, Michigan State University

Date/Time: Sunday August 5, 2012 from 1:00 pm-4:30 pm

Description: This workshop's objective is to provide a forum for researchers and educators interested in semantic modeling of accounting phenomena, as illustrated by the REA (resources, events and agents) paradigm. The SMAP workshop is truly a workshop in that the discussion is lively yet informal, and all participants are encouraged to contribute materials they have developed for classroom and/or research work in progress.

SMAP will be divided into two parts. The morning session will focus on Research while the afternoon will focus on Teaching. Historically, the group has encouraged the presentation of very preliminary research ideas with the goal of providing researchers with detailed feedback early in the process. Additionally, the teaching materials have been shared to increase the data modeling resources available to all, and to develop insights into problems frequently experienced in the classroom.

Workshop participants are encouraged to submit materials to the SMAP community in the AAACommons by July 15, 2012.

Field of Study: Computer Science
Program Level: Basic
Method of Delivery: Group — Live

Intended Audience: All faculty who are teaching (or are interested in teaching) with the Resource, Events and Agents (REA) model of accounting.

Format/Structure: This session will include presentations by attendees who have developed REA materials for their classes including course presentations, exam questions, and/or assignments. Lively discussions will help all participants understand and enhance the. Note: you don’t need to have be an active instructor to join in the discussion!

Learning Objective: To become more familiar with the theoretical concepts in REA and to learn how they are being incorporated into accounting courses. Participants will receive teaching resources that can be revised and incorporated into their own classes.

Prerequisites:

Advanced Preparation Required: Presentation materials will be posted in the AAACommons, and all participants are encouraged to review the materials prior to the workshop.

 

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