We would like to thank KPMG for their generous support of the Colloquium

2018 Teaching, Learning and Curriculum Section Midyear Colloquium


Friday, November 9, 2018

8:00 am–9:00 am     Breakfast

9:00 am–10:30 am Plenary Session
Specialized Knowledge - 1.8 CH

Speaker: Cassy Budd, AAA TLC Section President, 2018-2020, Brigham Young University

Decoding Accounting: What We Are Hiding from Our Students
Presenter: David Pace, Indiana University

Expertise is a prerequisite for teaching, but the very skill of experts often means that they are not fully conscious of the steps that they themselves perform when they respond to basic challenges in their field. This can mean that mental operations that are essential to learning a discipline are never taught. The Decoding the Disciplines approach seeks to identify places where students get stuck and to make explicit the processes that students must master to succeed in the field. Participants in this session will explore the Decoding process and will have an opportunity to explore how it may be used to increase learning in accounting.

10:30 am–10:50 am Break

10:50 am–12.30 pm Concurrent Sessions
Specialized Knowledge - 2.0 CH

Research 1.01: The Synergy Between Learning and Research: Transforming Your Classroom by Taking Great Teaching Ideas into Research and Then Back Again.

 Effects of Interspersed Questions during Reading on Learning: A Progression from Survey to Quasi-Experiment and Experimental Designs

Presenter: Fred Phillips, University of Saskatchewan

Description:Dr. Phillips will present three studies conducted to determine the effects of interspersed questions during reading on learners with varying reading abilities. Apart from describing these intriguing effects, this session will illustrate how to investigate teaching questions using sound research methods. Specifically, he will describe the progression from a curiosity about classroom teaching to three increasingly rigorous methods that led to identifying the effects of different ways of assigning questions to be completed as part of a reading assignment.

Listening to Your Gut, Defining Success and Using Data for Classroom Research
Presenter:  Susan Curtis¸ University of Illinois-Urbana-Champaign

Today, many call the practice a “flipped classroom”, but teachers have long understood the importance of getting students to lay the groundwork for learning.  In this session I will present action research that utilized frequent on-line assessment with the aim to improve students’ advance preparation for class.   Follow the instructors’ journey through cycles of beginning happy anticipation, best-laid plans waylaid by disciples of the Wily Coyote or disrupted by a World Series of events to the inevitable conclusion that a reboot is progress.  In addition to telling a teaching story, I will discuss the distinction between using classroom evidence with the intention to improve one’s classroom and conducting rigorous analysis of data generated by complex situations to advance knowledge. 

Teaching 1.02: ED Talks: 8 Ways to Improve the Classroom Experience
Specialized Knowledge - 2.0 CH

Teaching Students How To Learn
Karen C. Farmer, Texas A&M University

Real-World Examples
Russell Tietz, University of Mount Union

Competency-Based Learning
Brenda Mattison, Tri-County Technical College

Jennifer M. Cainas, University of South Florida

Discussion Boards
Tracie Miller-Nobles, Austin Community College

Accounting Profession
Gia M. Cheivs, Baylor University

Future Career Modeling
Rachel Gambol, University of Tampa

Flex Class
Marsha M. Huber, Youngstown State University

12.30 pm–1:45 pm Lunch
1:45 pm–3:25 pm Concurrent Sessions

Research 2.01: Scholarship in Accounting Education Dialogue Session
Accounting - 2.0 CH

This session will introduce participants to the four primary publication categories for accounting education research. Authors will present an example of Basic Research, an Education Strategy, a Teaching Case, and a Commentary. Editors from premiere accounting education journals will serve as pseudo discussants to provide expectations for a specific type of submission and use a presented paper as an example.

Basic Research Presenter:
Too Much of a Good Thing? Exploring the Balance of Research and Teaching for Accounting Education
Timothy J. Fogarty, Case Western Reserve University Alan Reinstein, Wayne State University
Discussant: Bonnie K. Klamm, North Dakota State University

Education Strategy Presenter:
Lifelong Learning Mindset: Self-Assessment and Competency Development
Angela W. Spencer, Oklahoma State University
Kimberly S. Church, University of Missouri–Kansas City
Gail Hoover King, Purdue University Northwest
Maureen G. Butler, University of Tampa
. Discussant: Thomas G. Calderon, The University of Akrone

Teaching Case Presenter:
Using Public Company Filings to Plan the Audit and Perform Risk Assessment Procedures
Amanda Warren, The University of Tennessee
Lauren Dreher Cunningham, The University of Tennessee
Discussant: Dale L. Flesher, The University of Mississippi

Commentary Paper:
Further Things I Have Learned … Selected Reflections about Publishing in Accounting Education
David Stout, Youngstown State University (Emeritus)
Discussant: Valaria P. Vendrzyk, University of Richmond

Reflections on Accounting Research
Dana Hermanson, Kennesaw State University
Discussant: Valaria P. Vendrzyk, University of Richmond

Teaching 2.02: Preparing Students for the Future: Embracing Disruptive Technology in Accounting Education
Specialized Knowledge - 2.0 CH
Presenters: Markus Ahrens, St. Louis Community College-Meramec
Cathy J. Scott, University of North Texas–Dallas

Are you having difficulty keeping up with how quickly technology is changing? Do you feel that you already have too many topics to cover in your accounting course? This interactive session will discuss disruptive technologies and how quickly they’re changing the accounting profession and the accounting classroom. Disruptive technologies discussed in the session will include Blockchain, AI, Advanced Robotics, 3-D Printing and Big Data. Resources will be introduced which can help to successfully integrate technology into your classroom environment. Participants will be provided the opportunity to determine which technology resources can best facilitate critical thinking within their courses, as well as fit with their teaching style.

3:25 pm–3:45 pm Break
3:45 pm– 5:00 pm Concurrent Sessions

Research: 3.01: Editor Panel 
Accounting - 1.5 CH

Thomas G. Calderon, Editor, Advances in Accounting Education
Dale L. Flesher, Associate Editor, Journal of Accounting Education
Jason C. Porter, Associate Editor, IMA Case Journal
Valaria P. Vendrzyk, Editor, Issues in Accounting Education

Teaching: 3.02:  Teaching Roundtables 
Specialized Knowledge - 1.5 CH

Table 1:
Engaging a Village: Effective Strategies to Reach Every Corner of the Lecture Hall
Leanne Adams, University of Connecticut

Suzanne E. Cansler, University of Connecticut The methods described turn a huge classroom into a close-knit community, actively engaged using technology and other unique approaches. We present technology that allows the instructor to teach wirelessly from anywhere in the room. Using a tablet, the problem being discussed can be demonstrated from the back of the room. We truly flip the classroom. Not only do we lecture very little and spend class time on problems, but we are in the back of the room. Online pre-reading allows for higher level learning in the classroom with significantly less lecture time. Every chapter is then followed with an online homework assignment selected as a comprehensive overview. Customized worksheets handed out in class contain three to four problems not found in the book that flow with the classroom presentation, allowing scaffolding of the material throughout the class. Teaching assistants in the class, assigned to specific sections, allow 250+ students to identify with much smaller, more personal communities. iClickers generate energy in the middle of a lecture. Students then engage each other to come up with the answer. For the methods described, Ms. Adams was awarded the University of Connecticut School of Business 2018 Innovation in Teaching Award.

Table 2:
Team-Based Learning: Group Quizzes
Robyn D. Jarnagin, University of Arkansas

Over the past 10 years, I have developed a system for giving group quizzes with immediate feedback to my upper level tax and accounting students. I randomly assign students into groups of 3 or 4 (the group changes each quiz). Each quiz consists of 15 multiple choice questions. I use a scratch-off (“lottery ticket-like”) immediate feedback answer sheet. The students discuss the questions in their group and decide on a group answer. They scratch off their choice. If it is right, they get 2 points. If not, they can make a second attempt for 1 point. As an instructor, the process has been amazing. I can walk around and listen to the students working with each other to figure out the correct answer. The student feedback on this form of assessment has been overwhelmingly positive. The students get immediate feedback and have a chance to determine where they went wrong. They also have fun. When was the last time you heard students laughing during a quiz?

Table 3: Using Assignment Design Charrettes to Improve Student Success
Brenda Mattison, Tri-County Technical College

Have you ever given students a “great” assignment only to be disappointed in the results? Perhaps your students did not really understand the purpose of the assignment or the assignment requirements. Do you wonder how the assignment could be improved? Assignments are powerful teaching tools, and their design is one of the most consequential intellectual tasks that faculty undertake in their work as educators. Yet, that work is often private and unavailable for collegial exchange and knowledge building. The charrette—a term borrowed from architecture education, denoting a collaborative design process— provides an opportunity to talk with other faculty about an assignment you require your students to complete or about an assignment you are currently developing. Learn how Tri-County Technical College used materials available from the National Institute for Learning Outcomes Assessment (NILOA) to train charrette facilitators, implement charrettes during Professional Development Day, and future plans for sustaining and expanding the program.

Table 4:
PBJ Sandwich Company—An Intermediate I Simulation
Kyleen W. Prewett, University of Arkansas at Little Rock

PBJ Sandwich Company is a hands-on simulation for Intermediate I accounting students. Students conduct market analysis, determine product offerings and prices, prepare a cash budget, perform purchasing functions, and “sell” sandwiches to students from another class. After the “grand opening,” students perform financial analyses and draft a report of the project, including suggested changes for future operations. In addition to short-term learning objectives, the goal of the project is to provide students with insights that they will carry with them throughout their accounting education. Selected Student Comments: • My favorite part was seeing everything come together and having our doors open for business the final day. It really gave a real life feel to the project. • The most valuable thing I learned was how the different departments of a business work together and how integral communication is. • The one most valuable thing I learned was the steps that go into a business before the paperwork reaches the accountants. This allows us to not only see it from the accountant’s perspective but also a salesman’s, a manager’s, and an owner’s perspective. This new insight can open the doors for a better understanding of how those, seemly random numbers in accounting get there.

5:30 pm–7:00 pm Reception with the Scholarship and Art of Research and Teaching Forum
Accounting - 1.0 CH

Research Forum

Poster 1: 10-Minute Training: Developing Critical-Thinking Skills with Logic Games
Janet L. Souza, The Pennsylvania State University Abington

Successful auditors must be adept at evaluating various types of evidence, determining reasonable responses to inquiries, and brainstorming possible means of verifying information. Many students have had limited experience with developing critical reasoning and abstract deduction skills that are necessary to be successful. I describe the use of logic games in undergraduate auditing courses to encourage critical thinking and problem solving as well as to increase student engagement. By using brief, non-accounting related logic games, I introduce these concepts to students in an everyday setting that allows them to continue their development outside the classroom. Overall, I believe the logic games are an effective and efficient tool that may be useful in other courses to encourage students to invest more fully into the development of reasoning skills.

Poster 2: The Impossible Interview: A Two-Stage Interview Case for Auditing Students
Janet L. Souza, The Pennsylvania State University Abington

Professional skepticism is a critical component of the auditor’s skill set. Developing this takes time for accounting students and new auditors. Rather than waiting until they have an internship or a full-time auditing position, students can begin practicing this important skill earlier in their academic career. The case presented is aimed at students in their first auditing course as a way of introducing the need for more complex thinking and professional skepticism in the auditing and forensic accounting areas. The focus of the case is on risk assessment and critical evaluation of audit evidence, primarily audit interviews. In addition, the case allows students to learn the value of preparation and strategy in a unique way: their first attempt at the case is almost impossible to solve.

Poster 3: Auto Financial Inc: Utilizing Tax Incentives to Illustrate the Implementation of Tax Rules
Sara Kern, Gonzaga University Andrew M. Brajcich, Gonzaga University

The CEO of Auto Financial Inc. has just learned of a new tax incentive (called “Improve Company Employment” or ICE) and she is considering hiring some new employees. As the current controller of Auto Financial Inc., you have been asked to quantify the impact of the new tax rule on her decision. Your assignment is to read ICE and to quantify the value of any tax benefits that Auto Financial, Inc. would receive if the CEO chooses to hire five new employees. This case requires you to apply a hypothetical rule of the Internal Revenue Code (IRC) to a practical business situation. As you complete the case you will become more comfortable with reading and interpreting IRC rules and applying them in business settings, and you will find the IRC less intimidating.

Poster 4: Challenging Accounting Concepts in Introductory Classes: Using Short Case Studies Based on Theories from Neuroscience
Cynthia E. Bolt-Lee, The Citadel

Introductory accounting courses are wellknown for their challenging topics. Concepts such as depreciation, accrual accounting, overhead, process costing, and inventory cost flow complicate the study of the language of business. Such intimidating theories are crucial to accounting, and yet the approach of most students is to memorize the definition or formula and move on to the next topic. While accounting textbooks provide interesting stories to address difficult areas, these vignettes don’t use a student-centered approach to connect prior knowledge to new knowledge, a critical component of the learning process according to research. One solution is to use short cases to engage students in a way that connects existing and new knowledge, allowing students to use an active learning strategy to provide a deeper understanding of these difficult concepts in a manner that is both efficient and effective. The use of educational neuroscience applied in the development of these cases reflects the growing body of research on the learning process and how the brain works.

Poster 5: A Case Study of Multi-Product CVP Analysis in the Hospitality Industry
James W. Hesford, University of Lethbridge
Thomas G. Calderon, The University of Akron
Michael Burkert, University of Fribourg
Michael J. Turner, The University of Queensland

Using ten years of financial data from a fullservice hotel in the Midwest United States, students do a CVP analysis. The case is quite challenging and the data, while complete, has a number of problems (e.g., aggregation and classification issues) that must be addressed including figuring out how to determine what constitutes the firm’s products. Information is provided so that students can do a scenario analysis.

Poster 6: A Case Study on Capital Budgeting with Capital Rationing: A Service Industry Context
James W. Hesford, University of Lethbridge
Thomas G. Calderon, The University of Akron
Michael Burkert, University of Fribourg
Michael J. Turner, The University of Queensland

This case illustrates capital budgeting in a service industry context. Three characteristics make this case different from other cases. First, due to capital rationing in the firm, students must select one project among two alternative investments. Second, the project involves the renovation of an existing hotel. The cases we have used in the past consider a factory expansion, opening a new facility, etc., where the analysis involves the estimation of a single series of cash flows to generate NPV (i.e., some cash flows now or future cash flows). In this case, students must model cash flows if the project is accepted and compare those cash flows to a model of cash flows if the hotel continues without a renovation (i.e., the capital project is rejected). Third, we introduce, in an Appendix to the case, Monte Carlo analysis. Instructors wishing to introduce advanced modeling techniques and enhance student understanding of uncertainty may take advantage of the Monte Carlo tutorial. The data is real, and it is extensive, taken from a hotel company’s actual project selection. The case has been tested and was well received in an advanced undergraduate managerial accounting class. It is also suitable for an MBA managerial accounting class.

Poster 7: Students’ Use of Note Sheets on Accounting Exams
Terry A. Baker, Wake Forest University

Students’ use of note sheets (or, “cheat sheets”) during exams is an instructional design choice for accounting instructors. Our informal survey of colleagues suggests that a significant number of instructors allow note sheets in both undergraduate and graduate courses. The efficacy of such exam aids has been studied in other disciplines, especially psychology and economics. However, little if any research is available on the impact of note sheets in business or accounting courses. We analyze empirical data on students’ preparation of note sheets before exams and their use during exams in a graduate tax course. Our main findings are that accounting students invest significant effort in the preparation of note sheets before exams, and that they increase this investment between the first and second exam. We conclude that students perceive value in the preparation of note sheets and increase the quality of note sheets with succeeding exams. Student gender and prior examperformance appear to be significant factors in the results. As such, our results could raise a question of equity for instructors who choose to include note sheets in their instructional design.

Poster 8: Introducing Students to the Time Value of Money Problems
Eric C. Wen, University of Hawaii–West Oahu

Problems involving the time value of money, TVM, occur in many different settings and forms in accounting, economics, and finance. Although all such problems can be solved using the compound interest formula, applying this direct algebraic approach to practical problems can be tedious and error-prone. Because certain special cases occur frequently, textbooks provide three seemingly-different methods to efficiently solve such problems: tables of factors, financial calculators, and functions in spreadsheets. Unfortunately, most courses only teach one or possibly two of the methods and ignore the other(s). This variation in the curriculum can lead to frustration in and inefficient use of classroom time in upper-level classes because when students encounter material involving TVM in different courses, it seems that they need to learn or relearn the method(s) used in a particular text. This paper provides a single common framework, the TVM data table, TVMDT, as a first step in solving such problems. Once students have completed the TVMDT, they can use values from it with any method to solve basic problems involving the TVM. Recently, the AICPA has updated the user interface of the CPA Exams to include a limited version of Excel. Therefore, teaching students to use the TVM functions in Excel can help them prepare for the CPA Exams.

Poster 9: Teaching International Accounting—A Changing Landscape
Judith C. Aiello, Embry-Riddle Aeronautical University

A rapidly changing global landscape has made teaching International Accounting a challenge. FASB/IASB convergence is no longer certain due to the SEC Final Staff Report of 2012, and newly issued guidelines from the OECD and other institutions have made teaching from a textbook nearly impossible without supplemental research. I will share in my poster presentation teaching tips I have used to search, incorporate, and compliment older teaching resources with newer, more up-todate information. Teaching International Accounting is still important due to global supply chains and foreign subsidiaries that report in different accounting standards from the parent’s, although portions of the course could be incorporated into other courses. I will also share teaching tips used to help today’s students acquire and apply knowledge using criticalthinking skills.

Poster 10: Data Analytics in Introductory Accounting
Tracie Miller-Nobles, Austin Community College
Wendy Tietz, Kent State University

Most of the emphasis about teaching data analytics currently seems to be on how to integrate data analytics into the junior, senior, and masters level courses, with little material developed for the introductory financial or managerial courses. At this introductory level, the data analytics material has to be at a rudimentary level that allows the student to begin to build a base for the rest of the data analytics work throughout the rest of the accounting courses. In this poster, examples of teaching materials that introduce data analytics concepts in the accounting principles courses will be shared.

Poster 11: Innovative Pedagogies and the Accounting Curriculum: The Effect of Games and Simulations in a Lab Environment
Kendra Huff, Texas A&M University–Kingsville
Genevieve Scalan, Texas A&M University– Kingsville

Students often seem to have difficulty retaining knowledge from one semester to another Often, what was learned in the first two years of college is a vague memory by graduation. An accounting lab employing simulations and games was developed and implemented as a means of improving student learning outcomes and knowledge retention for Principles of Financial Accounting. The simulations utilize games, such as Monopoly, the recording of purchase and sales invoices, writing checks, and bank reconciliations, as well as other hands-on activities. A comparison of grades from previous semesters with semesters during which the lab was implemented, as well as survey results, found that, in addition to improving financial accounting skills, student satisfaction with accounting coursework improves.

Poster 12: Visualizing the Accounting Equation through the Use of Accounting Boxes
Rebekah A. Heath, Kansas State University

Students struggle to understand how revenues and expenses impact the balance sheet—or even what revenue and expenses are. In an effort to create a visual tool to aid in understanding, I developed an accounting system using different sized boxes, business documents, and miniature assets that students use to record transactions. The two largest boxes are labeled “Assets” and “Liabilities & Owners’ Equity.” Two slightly smaller boxes fit inside the latter box and are labeled “Liabilities” and “Owners’ Equity.” Inside the “Owners’ Equity box” are even smaller boxes for “Contributed Capital”, “Revenues”, “Expenses”, and “Dividends.” Students are given a list of business transactions and assorted props to place within the appropriate boxes. For example, a student is told that the owner contributed $100,000 in cash and a $150,000 truck to start the business, receiving Common Stock in exchange. The student is given $100,000 in play money, a Matchbox truck labeled with a $150,000 price tag, and a $250,000 Stock Certificate. The student places each item in the appropriate Accounting Box. After items representing a set of transactions have been placed, the boxes are unpacked in order to prepare financial statements.

Poster 13: Understanding GAAP: Students’ Development of New Accounting Standards
Jan Taylor Morris, Sam Houston State University

Students are required to research the standard setting process used by the FASB and then develop a new proposed ASU for a current issue/topic using that process. This presentation will discuss the format of the assignment; the details of the current semester project; and how the project culminates in a vote by all class teams, with the winning team presenting their exposure draft standard to a large subset of the accounting faculty. During the completion of this project, students gain an understanding of the due process procedure for the development of accounting standards and are better able to research and understand the codified standards.

Poster 14: The Accounting Simulation: A Flipped Classroom
Michael A. Baker, Southern New Hampshire University

One approach to the flipped classroom using a self-recorded lecture series and quizzes to be completed by students as homework. The classroom is dedicated to review of key topics and working a semester long group simulation project. The simulation involves entering journal entries, running trial balances and preparing financial statements. Students are able to view the lectures at their own pace and benefit from classroom support from the professor and group members.

Poster 15: Using Blackboard Collaborate to Engage with Online Students
Jennifer M. Cainas, University of South Florida

Blackboard Collaborate is an online, collaborative learning environment that allows users to hold conferences, share applications, and record the sessions for future playback. I utilize this technology to hold virtual review sessions for my students. We primarily discuss key concepts and work problems together using the “white board” display in the chat room. While in the chat room, students have the ability to raise their hand, instant message or ask a question, and work together in smaller groups. Although I use this in all of my classes as a review tool, I use it more frequently in my online classes to introduce topics or gauge their understanding of the concepts being covered each week. It also enables me to engage with my online students in a more personal, direct way instead of through email or announcements.

Poster 16: Connecting Accounting Students to the Community
Bonnie Albritton, Texas Wesleyan University
Kimberly J. Webb, Texas Wesleyan University

We would like to share experiential learning projects that we have utilized in our accounting classes which connect our students to the local community. The experiential learning projects provide hands-on experience, enhance understanding of course content, and increase student perceptions of the real-world relevance of the course. By working with our community partners, the students are also able to experience the joys of giving back to their community at the same time. We utilize three separate projects in our courses. In managerial accounting, the students practice process-costing concepts by assembling and packaging candy bags and then preparing a production cost report. When the project is completed, the candy bags are donated to the local Boys and Girls Club. In auditing, the students assist our local United Way (UW) with their annual agency audits. The students provide assistance with evaluating the financial information provided by UW partner agencies which is then utilized by UW to make decisions related to continued funding. In individual income tax, the students partner with UW to work with the Volunteer Income Tax Assistance program. This project allows them to apply course concepts while also giving them client service experience.

Poster 17: Active Learning Strategy: Writing to Learn in Undergraduate Accounting Courses Julia S. Frink, Tarrant County College Connect The purpose of this poster session is to share how the active learning strategy, Writing to Learn, can be applied to undergraduate accounting courses, especially those offered online. Active learning is rooted in constructivist theory and has a long history including emphasis in John Dewey’s (1916) book Democracy and Education where he defined it as active and personal for the learner. In 1991 the Association for the Study of Higher Education and ERIC published, Active Learning: Creating Excitement in the Classroom by Charles C. Bonwell and James A. Eison. The benefits of using the Writing to Learn activity include increased learner engagement with the course content, peers, and real-world accounting applications. These benefits support the Garrison, Anderson, and Archer (2000) Community of Inquiry framework commonly used in online teaching for increasing learning engagement and building a classroom community.

Saturday, November 10, 2018


8:00 am–9:00 am Breakfast
9:00 am–10:15 am Concurrent Sessions

Research:  4.01: One-on-One Appointments with Editors
Accounting - 1.5 CH

Table 1: Auto Financial Inc: Utilizing Tax Incentives to Illustrate the Implementation of Tax Rules
Sara Kern, Gonzaga University
Andrew M. Brajcich, Gonzaga University

A Case Study on Capital Budgeting with Capital Rationing: A Service Industry Context
James W. Hesford, University of Lethbridge
Thomas G. Calderon, The University of Akron
Michael Burkert, University of Fribourg
Michael J. Turner, The University of Queensland

Table 2: Using Public Company Filings to Plan the Audit and Perform Risk Assessment Procedures
Lauren Dreher Cunningham, The University of Tennessee
Amanda Warren, The University of Tennessee

The Impossible Interview: A Two-Stage Interview Case for Auditing Students
Janet L. Souza, The Pennsylvania State University Abington

Table 3: A Case Study of Multi-Product CVP Analysis in the Hospitality Industry
James W. Hesford, University of Lethbridge
Thomas G. Calderon, The University of Akron
Michael Burkert, University of Fribourg
Michael J. Turner, The University of Queensland

Introducing Students to the Time Value of Money Problems
Eric C. Wen, University of Hawaii–West Oahu

Table 4: 10-Minute Training: Developing Critical Thinking Skills with Logic Games
Janet L. Souza, The Pennsylvania State University Abington

Students’ Use of Note Sheets on Accounting Exams
Terry A. Baker, Wake Forest University

Table 5: Lifelong Learning Mindset: A Self-Assessment and Competency Development Case
Kimberly S. Church, University of Missouri– Kansas City
Gail Hoover King, Purdue University Northwest
Angela W. Spencer, Oklahoma State University
Maureen G. Butler, University of Tampa

Challenging Accounting Concepts in Introductory Classes: Using Short Case Studies Based on Theories from Neuroscience
Cynthia E. Bolt-Lee, The Citadel

Table 6: Too Much of a Good Thing? Exploring the Balance of Research and Teaching for Accounting Education
Timothy J. Fogarty, Case Western Reserve University
Alan Reinstein, Wayne State University

Teaching: 4.02: Apprentice to the Accounting Master: Structuring Student Experiences Around the Accounting Professional
Specialized Knowledge - 1.5 CH

Gail Hoover King, Purdue University Northwest

The Pathways Commission report, In Pursuit of Accounting’s Curriculum of the Future stated, “development of professional judgment in undergraduate accounting students requires core curricula that have interactions with the accounting profession…Such profession interactions ‘socialize students to perform the role of practitioner…’ (Wayne et. al., 2010, p. 327).” Involving professionals beyond guest lectures and presentations allows students to network with practitioners and has many benefits that surpass the learning experience. Professional involvement can include a guest lecturer on a specific topic, a guest judge or audience member for presentations, a project consultant or coach to guide an activity, a coinstructor to collaborate within their scope of expertise, or as a client with an actual or hypothetical business problem. Students develop mentorship and internship opportunities, become more knowledgeable of the future profession, and develop an identity with the profession prior to beginning their career. This presentation provides practical examples of how to engage professionals in successful interactive learning experiences with students by:

  • Identifying appropriate activities and professionals for interactive experiences
  • Defining and communicating expectations for professionals’ role
  • Encouraging interaction between professionals and students and faculty
  • Involving all parties in the assessment process
  • Recognizing the benefits to students, faculty and professionals

10:15 am–10:35 am Break

10:35 am–12:15 pm

Closing Session  
Specialized Knowledge - 2.0 CH

Creating Collaborative Partnerships Between the Scholarship and Art of Teaching Kimberly S. Church, Assistant Professor of Accounting, University of Missouri–Kansas City
Kelvie B. Crabb, Accounting Lecturer and MAcc Program Coordinator, The University of Kansas
Stacey Lhuillier, Business Instructor, Kansas State University

Teaching portfolios, education scholarship and personal brand can be enhanced by leveraging the knowledge and skills of teaching and research faculty. The presenters will introduce the benefits and potential outcomes of teaching and research faculty collaborations. This interactive session will engage teaching and research participants in a dynamic collaborative exercise to explore the intersection of the scholarship and art of teaching.


Note: The CPE Fields of Study curriculum is divided into twenty subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

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