The Accounting Educator

The Newsletter of the Teaching and Curriculum Section
American Accounting Association
Vol. VIII No. 2 - Spring 1999

AICPA Hosts Annual Educators Conference

The AICPA hosted its annual Accounting Educators Conference on November 6 - 7, 1998 in McLean, Virginia. The theme of the Conference was "The CPA Vision Project: Strategies for Educators." Attendees received informative updates on a number of professional practice and accounting education issues. The AICPA's Curriculum and Instruction in Accounting Education Subcommittee organized the Conference. Professor Dennis Hanno of the University of Massachusetts - Amhearst chaired the 1998 Conference Steering Committee.

The Conference began with "Making Vision a Reality." This session dealt with the new CPA Vision and ways to implement it in the academy. It was followed by a discussion of the importance of focusing on client needs and the future market for professional services. Another session focused on techniques for teaching accounting students to become business partners provided many useful insights. Later, panelist John W. Beveridge, Deputy Auditor, Office of the State Auditor, Commonwealth of Massachusetts, and Allen T. Lord, Bowling Green State University, updated attendees on preparing students to meet the information systems demands of the 21st century.

A number of presentations focused on ideas and resources for enhancing classroom learning experiences. Sessions included using the Internet to support classroom instruction, identifying ways for professionals and students to stay current with financial reporting issues and the ever important task of enhancing communication skills. The free-flowing Q & A at each session resulted in the exchange of ideas, opportunities and challenges.

Eight cases selected for development under the AICPA's Professor/Practitioner Case Development program also were presented. This program encourages educators to partner with practitioners to develop case studies that address important practice topics. These cases are based on real-world facts. The 1998 cases provided excellent examples of the Core Services identified in the CPA Vision Project. Examples included:

Assurance and Information Integrity

• Eldercare
• Network Security

Management Consulting and Performance Management

• Valuation for a Potential Merger

Technology

• Accounting Systems Reengineering

Financial Planning

• New Financial Professional
• Valuation Allowance Issues (involving financial accounting theory and practice while incorporating tax considerations)

International Services

• Managerial and Accounting Controls in an International Context

Three teams received 1998 Joint AICPA/AAA Collaboration Awards. These projects, their authors and affiliates are as follows:

Experiential International Accounting: A Distance Learning Approach
Sharon Lightner, San Diego State University
Gerhard Mueller, FASB
Russ Clark, PricewaterhouseCoopers

Auditing Organizations Through A Strategic-Systems Lens: The KPMG Business Measurement Process
Timothy B. Bell, KPMG Peat Marwick LLP
Frank O. Marrs, KPMG Peat Marwick LLP
Ira Solomon, University of Illinois, Urbana- Champaign
Howard Thomas, University of Illinois, Urbana- Champaign

Auditing Practice, Research and Education: A Productive Collaboration
Co-editors:
Timothy B. Bell, KPMG Peat Marwick LLP
Arnold Wright, Boston College

The 1999 Accounting Educators Conference is scheduled for November 12 - 13 at the Sheraton Framingham Hotel in Framingham, MA. The conference again will strive to provide educators with a forum for discussing emerging educational and practice issues. Attendees will be provided the tools necessary to incorporate accounting practice into the classroom. The 1999 Conference Steering Committee is chaired by Professor Gerald Smith of the University of Northern Iowa. Check the AICPA website (www.aicpa.org) for further details, or contact Elizabeth Koch, AICPA Manager of Academic Programs, at (212) 596-6219.

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