Regional Meeting Reports
Northeast Region Activity
Report
Coordinator: James Bierstaker, University of Massachusetts-Boston
Coordinator Elect: Sudip Bhattacharjee, Suffolk University
Paper Sessions
A total of fifteen teaching and curriculum papers were submitted to the 2000
Northeast Regional Conference. Two reviewers were assigned to each paper. After
receiving the reviews, nine papers were recommended for acceptance and six were
rejected. The nine papers were divided into three sessions.
The first session included "A
Statistical Measure of Multiple Choice Question Reliability" by S. R.
Jackson and H. J. Smoluk, "The Impact of Active Learning Exercises in the
First Financial Accounting Course" by K. Simione, J. Hollister, and A.
Rich, and "Derivative Accounting: It's Too Advanced for Intermediate"
by E. Spede and C. Holley. The first paper examines a statistical tool for
measuring the quality of multiple choice questions and the reliability of
multiple choice exams which are often used in accounting courses and
certification tests. The second paper describes how active learning exercises
related to inventory and internal control could be used in an introductory
accounting course. The third paper discusses the complexity of the new
accounting standard on derivatives, SFAS No. 133, and presents a justification
for why this material should be included in Advanced Accounting rather than
Intermediate Accounting.
The second session included
"Proli Footwear, Inc., A Team-Based Audit Simulation" by P. M. Poli
and R. J. Proctor, "Cendant Corp., A Case Study Examining the Accounting
and Ethical Decisions Involved in a Stock Option Repricing Program" by T.
J. Vogel, and "Mindfulness and Accounting Education: The Seven Myths of
Learning" by R. G. Brody and J. M. Coulter. The focus of this session was
on cases that could be used in an auditing course and concepts in auditing and
assurance. The Proli case involves a semester long audit simulation involving
student teams and is intended as a capstone learning experience. The Cendant
case focuses on accounting and ethical issues related to stock option
repricing. The third paper discusses Langer's concept of mindfulness and how it
relates to helping accounting students to make better use of accounting
information in a variety of contexts.
The third session included
"Using Continuous Improvement Techniques In Accounting Education" by
M. Sharifi, S. T. Cianciolo, D. R. Okopny and G. B. McCombs, "The
Underlying Factors That Influence Students' Decision To Major in Accounting in
the Presence of the 150-Hour Requirement" by C. L. Allen, and "Core
Competencies: The 150 Hour Opportunity" by N. Barsky, D. W. Massey, and J.
C. Thibodeau. This session focused on the 150 hours requirement and continuous
improvement in accounting education. The first paper applies a total quality
management approach to the improvement of accounting education. The second
paper found that students' perceptions regarding the 150 hour requirement were
positively related to their choice of whether or not to major in accounting.
The third paper discussed how the five core competencies outlined in the CPA
Vision Project could be addressed by new and existing courses in the accounting
curriculum.
Panel Sessions
There were also two teaching and curriculum panels. The first panel was
entitled "The Development and Use of Cross-Disciplinary Projects in
Accounting Courses" and included Peter Battelle, Sharon E. Bossung, and
Gail Sergenian. This panel discussed how they have developed and used projects
in accounting courses that span several disciplines. For example, Professor
Bossung has developed a business planning project that requires preparation of
prospective financial statements. She has used this project in an auditing
course. However, it would also be useful in a capstone course for management
majors. Professor Sergenian discussed an MBA accounting course that integrates
knowledge from a variety of management disciplines. The second panel was
entitled "Cases and Projects for Use in Introductory Accounting
Courses" and included Sudip Bhattacharjee, Inshik Seol, Thomas P. Edmonds,
and Lawrence Waterbury. Professor Seol discussed a field research project he
developed for use in an introductory managerial accounting course. Professor
Edmonds discussed the use of discovery learning cases he has developed for both
financial and managerial accounting courses. Professor Waterbury discussed the
use of personal financial planning cases he developed.
Midwest Regional Meeting
Report
Coordinator: Nancy J. Foran, Wichita State University
The Midwest RegionalMeeting was held at the Crowne Plaza at Union Station in Indianapolis, Indiana
on April 13-15, 2000. A major portion of both the CPE workshops and the program
consisted of teaching and curriculum issues. All of the T&C related
sessions were very well attended - many were "standing room only!"
Although some teaching and curriculum
related papers were presented in other sessions, the following 12 papers were
presented at sessions that were specifically identified as T&C sessions:
- Understanding Instructional
Failures by Victoria Beard and Mary Loyland of the University of North
Dakota
- The Impact of Classroom
Assessment Techniques on Student Intrinsic Motivation by D'Arcy Becker and
Susan Haugen of the University of Wisconsin - Eau Claire
- Measuring the Problem-Defining
Ability of Accounting Students by Carol J. Normand, of Eastern Illinois
University and Richard E. Baker of Northern Illinois University
- Educators' and Public
Practitioners' Perspectives on Auditing Education's Goals and Topics by
Danny Kennett and Dean Edmiston of Emporia State University
- Post Graduation Assessment:
Accounting Alumni Satisfaction and Curriculum Recommendations by Susan M.
Moncada of Indiana State University
- Is the Current Business School
Curriculum Adequately Preparing Graduates for the Entrepreneurial Business
Setting of Today? by Leslie E. Nunn of the University of Southern Indiana
- The Writing Apprehension of
Accounting Majors: A Factor Analysis by Susan M. Moncada of Indiana State
University and Thomas P. Moncada of Eastern Illinois University
- Communication Apprehension in
Upper Level Accounting Students: An Assessment of Skill Development by Mark
G. Borzi and Timothy H. Mills of Eastern Illinois University
- Incorporating Critical Thinking
Exercises: Classroom-Tested Examples by Linda Fay Christensen of Wichita
State University
- Increasing the Relevance of an
Introductory Accounting Course by Henry H. Davis, Lola W. Dudley and David
McGrady of Eastern Illinois University
- A Guide to Effective
Presentations by Michael F. Foran and Nancy J. Foran of Wichita State
University
- Accounting Student Reaction to
Verbal Clues In Flawed Multiple-Choice Exam Questions by Lee Dexter of
Moorhead State University and James D. Hansen of North Dakota State University
The moderators of the T&C
sessions were John Rossi of Moravian College, Barbara Eide of the University of
Wisconsin - La Crosse, Charles Christianson of Luther College, and Susan
Mertzlufft of the University of Illinois at Urbana-Champaign.
The Midwest program also included six
T&C related panel discussions:
- Teaching the Accounting
Information Systems Course, presented by Anita Hollander of the University
of Tulsa and Bill McCarthy of Michigan State University
- Learning Panel, moderated by
Sandra Byrd of Southwest Missouri State University and presented by Wallace
Wood of the University of Cincinnati, Tom Edmonds of the University of Alabama
at Birmingham, and Steve Adams of California State University, Chico
- Teaching Fraud and Forensic
Accounting, moderated by Sally Webber of Northern Illinois University and
presented by David Sinason of Northern Illinois University, Thomas Buckhoff of
North Dakota State University, Sri Ramamoorti of Arthur Andersen, and Charles
Werner of Loyola University of Chicago
- The Challenges of Teaching,
moderated by Richard E. Baker of Northern Illinois University and presented by
Billie M. Cunningham of the University of Missouri - Columbia, Sue P.
Ravenscroft of Iowa State University, and Larry E. Rittenberg of the University
of Wisconsin - Madison
- Offering Accounting Courses
Online, moderated by Steven A. Harrast of Wichita State University and
presented by Gail Hoover and Cheryl McConnell of Rockhurst University and Jerry
Kickul and Mike La Rocco of the University of St. Francis
- The Use of Technology in Teaching
Accounting, moderated by Richard E. Baker of Northern Illinois University
and presented by Larry Tomassini of Ohio State University
In addition, two T&C related CPE
workshops were held in conjunction with the meeting:
- Teaching Accounting to Generation
X, Y, and Z, presented by Tom Edmonds of the University of Alabama at
Birmingham
- Teaching Online, presented by
Tom Tribunella of SUNY Institute of Technology
The Midwest Region's 2001 meeting
will be held in St. Louis at the Hilton Frontenac, April 5-7. The deadline for
submissions is October 2, 2000. Papers should be submitted to:
Inder Khurana
School of Accountancy
University of Missouri
317 Middlebush
Columbia, Missouri 65211
E-mail: Khurana@missouri.edu
Editor's Note: Due to space
limitations, we could not include reports from all our regional coordinators in
this issue. Please read additional reports from the regions in our Summer 2000
issue.
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