The Accounting Educator

The Newsletter of the Teaching and Curriculum Section
American Accounting Association
Vol. XII No. 3 – Spring 2003

A Message from the Chair
Dasaratha V. Rama, Texas A&M International University

T&C Connections and Community

Traditionally, regional and national meetings have represented the primary forum for T&C members to meet and interact with each other. I believe we can take advantage of emerging technologies for fostering communication on an ongoing basis with Section members. Current asynchronous and synchronous technologies (chat, forum, etc.) have the potential for transforming the way we work and communicate. Such technologies offer a means for overcoming geographic barriers and time constraints and building a community. While technology offers great promise, we have to develop a vision for using these technologies in a productive manner. Towards this end, I had created a new committee, T&C Connections (chaired by Donald Wygal, Rider University).

This newsletter includes the initial set of committee recommendations. I encourage you to review these recommendations and contact the committee members if you have any thoughts on how T&C members can be better connected in the future. Two committee suggestions include connecting the membership to the Executive Committee, and connecting members around emerging issues. You should have received my earlier email regarding a forum that we have set up to connect T&C members to each other and to the T&C Executive Committee. In case you did not receive my message, I am including the information about this forum later in this message.

Collaborating with Practitioners

Bob Dean (Vice Chair-Practice) has an article in this newsletter that suggests another emerging topic around which we can connect T&C members. As the partner and the chief learning officer at Grant Thornton LLP, he offers valuable insights on the emerging continuous learning paradigm and the role of technology in shaping continuous learning. I received Bob's article a few days after Don's report for the T&C Connections committee. Interestingly, Bob ends his article with a collaboration idea that is consistent with many of the themes in the T&C Connections committee recommendations. He has offered to host a live collaboration session using one of Grant Thornton University's tools to share ideas on best practices in using technology for teaching and learning. I hope that we will be able to take advantage of this opportunity. I will be communicating with the Executive Committee and T&C Connections to see how best we can develop such opportunities. If you are interested in participating or have any suggestions, please email Bob (bob.dean@gt.com) or me (dvrama01@yahoo.com).

Shaping T&C Connections

Bob views the use of technology in online learning in terms of two phases: the connecting phase and the compelling phase. He notes that "Grant Thornton invested in technology in a significant way in the late 90's to connect people and places throughout the firm. It's now second nature for professionals to use email and other devices to connect and communicate regularly and transfer data. We're now moving into the compelling phase where content will be more engaging, visually memorable and as multi-media-based as possible. Only compelling content can power up our learning resources and delivery channels to their full potential."

In a similar vein, I believe that the T&C Section needs to be cognizant of both dimensions. We have to identify technology platforms and ensure member acceptance of these technologies. At the same time we have to think about "compelling content" or topics that members care about enough to motivate them to use these technologies. Developments related to Issues in Accounting Education and best practices in online learning are two such topics. The T&C Connections report includes other suggestions. Please email your suggestions to T&C Connections committee.

T&C Connections Forum on Issues in Accounting Education

Recently, the AAA Executive Committee has voted to replace Issues in Accounting Education and Accounting Horizons by a new journal that combines applied scholarship and instructional development. It appears that cases and instructional resources will be included in the new journal. However, the extent to which the type of conceptual and empirical research articles on accounting education currently published in Issues and other accounting education journals will be published in the new journal is not clear.

The T&C Executive Committee would like to hear your views on these developments and on possible T&C responses. For example, some members have suggested that if Issues is eliminated, the Section could consider developing a journal at least on an annual basis for publishing conceptual and empirical articles. I have set up a discussion group on Yahoo. Many of you may have participated in or be aware of other forums on this particular topic (e.g., http://www.trinity.edu/rjensen/AAAjournals.htm). However, I believe that it is important to have a forum addressing this issue from a T&C Section perspective. In other words, the implications of the proposed AAA decision for T&C Section members and possible T&C responses need to be addressed. Please refer to the instructions provided by our webmaster for joining this group. In order to restrict access to T&C members, the group is set up to require approval before new members are added. Thus, when you complete the process for joining, an email will be sent to me. Upon my response, you will be added to the group. Identifying technology solutions for connecting members is only one aspect of better communications and a sense of community. The T&C Connections Committee report recognizes that getting people involved and engaged with these technologies is a significant issue. I hope you will get involved in our pilot discussion and set the stage for interactions on varied topics in the future. Our webmaster (Gail Cook) has kindly agreed to answer any questions on joining the group.

T&C Officer Elections

The Nominating committee (chaired by Donald Wygal, Rider University) is completing its work. The slate of nominees is included in this newsletter. We will be conducting our officer elections by electronic ballot. This is yet another way in which we are using technology to enhance member access to and participation in T&C activities.

Meetings

I will end my message with an update on our traditional activities and networking. I would like to thank our regional directors and associate directors for their work in organizing the reviews of papers, selecting best papers, and organizing other T&C events at regional meetings. As you are aware, we have been giving a Best Paper award at the regional meetings for the past two years. Details of the best paper awards appear later in this newsletter.

I wish to express my sincere thanks to the program chair (Tim Fogarty) for his role in planning our Annual Meeting activities. This newsletter includes an update from Tim. As he notes, the T&C Section will be well represented in Hawaii with 30 papers (10 concurrent sessions). One panel session was accepted for inclusion on the program outside of the T&C Section allotment. The Section will be sponsoring four CPE sessions. A list of these sessions is included later in this newsletter. Finally, note that the T&C breakfast and business meeting are scheduled for August 4, 2003 from 6:45 - 8.15 AM (Monday). I hope many of you will attend the meeting and other section offerings in Hawaii.


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