The Accounting EducatorThe Newsletter of the Teaching and Curriculum Section |
Bernie Milano Speaks About Service LearningThe importance of lifelong learning and continuous improvement, and the need to provide opportunities to apply and adapt knowledge is well-documented. The opportunities for application of what is learned is limited in some disciplines. In business disciplines internships and cooperative education assignments are growing in availability but there is little control as to the linkage of the "job" assignments to course content. Further the internship/co-op occurs either after a course has been completed or before since the "job" and the classroom experiences usually are in discrete time periods. Service-learning offers one way for integrating real world experience in the classroom. By incorporating appropriate community-based projects in their classes, faculty can enhance students' understanding of course content and support the development of diverse skills required for success in the profession. The interest on the part of students and young staff to provide service to their communities is reported to be growing significantly. In our firm, the volunteer efforts of our staff are impressive and done without fanfare. Service is viewed as a personal responsibility to give back to the community and to reach out to those who are less fortunate. In these roles our staff frequently perform manual labor and other physical projects but many apply their unique skills in helping with systems, financial matters, banking and credit relationships, human resource projects, etc. In other words these volunteer projects return developmental value to the person. In our national training programs we have a community service day in the host city. We have intentional leadership development outcomes while facilitating an activity that delivers to the interests and passions of our staff members. Organizations we support such as Beta Alpha Psi (BAP), Students in Free Enterprise (SIFE), and Golden Key National Honor Society all promote and encourage service. Campus Compact, an organization of over 650 university presidents, promotes service learning and campus based programs that improve the civic involvement of students. BAP's Volunteer Income Tax Assistance is a good example of service reinforcing the learning process with alignment to the course and adequate instructor oversight. Similarly, outreach programs to teach others about free enterprise through SIFE provides an opportunity to introduce real-world experience early in the curriculum and to develop interpersonal, leadership, and communication skills in students. The challenge and opportunity facing higher education is how to take advantage of this service spirit and the numerous outlets to enhance the learning process. Some have suggested that there is greater opportunity for learning and applying in the community and other not for profit sectors than there is in internships in the for profit organizations. Most for profit organizations that provide internships have talent in house and have sophisticated systems and processes. Few communities and community based not for profits have depth of talent or sophisticated business elements therefore making the contribution and opportunity for creating value greater. One of the features that is so important to volunteerism is sustainability. By aligning a class or course with a set of not for profit organizations those organizations can rely on the help being there, the faculty can understand the roles the students will fill and consequently there is greater potential for alignment of the service with the course work. What steps are necessary? The faculty has to agree that application of knowledge facilitates the learning process. They need to identify the potential in their markets for service related programs and what activities in those programs align with the course subject matter. Assignments have to be selected and monitored and supervision provided so that the project adds value to the student as well as the organization. Learning is critical, service appears to be a passion of this generation, the needs of the communities and not for profit community based organizations are great, and application enhances the learning experience. The challenge is to deliver courses that take advantage of these factors. References:
American Institute of Certified Public Accountants. 1999. AICPA Board of Directors Endorses Vision-Aligned Academic Framework. The CPA Letter. September: G1 -G2. Arthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Main & Co., Price Waterhouse, and Touche Ross. 1989. Perspectives on Education: Capabilities for Success in the Accounting Profession. New York: Authors. Business for Social Responsibility. 1999. Report on Volunteerism. http://www.bsr.org. BSR: San Francisco, CA. Francis M. C., T.C. Mulder, J. S. Stark. 1995. Intentional Learning: A Process for Learning to Learn in the Accounting Curriculum. Accounting Education Series, volume 12. Rama D. 1998. Learning by Doing: Concepts and Models for Service-learning in Accounting. American Association for Higher Education: Washington, DC. Shafer W. S., L. J. Park, and A. A. Ketchand. 1999. Giving Back: Pro Bono Accounting Services. Journal of Accountancy. (November): 95-98. About the Author:
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