The Accounting Educator

The Newsletter of the Teaching and Curriculum Section

American Accounting Association

A Message from the Chair

David E. Stout, Villanova University

I hope this message finds you well and that you are having a productive semester. In the last issue of The Accounting Educator I outlined for you a number of committee assignments that I had made. Included among these was a Membership Committee (Donald E. Wygal, Chair), a Mid-Year Meeting Committee (Bill N. Schwartz, Chair), a Research in Accounting Education Committee (James E. Rebele, Chair), an Electronic Syllabus Exchange Committee (Skip White and David E. Stout, Co-Chairs), an Evaluating Teaching Effectiveness Committee (Hartwell C. Herring, III, Chair) and a Nominations Committee (E. Kent St. Pierre, Chair). I am happy to include in this issue a progress report from each of these committees.

On behalf of all members of the T&C Section I want to extend to all who have served on these committees, and in particular the chairs of these committees, a "Thank You" for their contributions to making this a successful year for the Section!

Membership Committee

Membership is the lifeblood of an organization. It is important for a Section to reach out and to include as members of the Section as many accounting educators as possible. To assist in this regard, a Membership Committee, chaired by Donald E. Wygal (Rider University), was formed at the beginning of the academic year to develop a strategy for promoting and increasing membership in the Section. In response, the Committee developed a new brochure that can be used to solicit new members for the Section.

Included within this Newsletter is a copy of the new brochure. This insert is designed to be a tri-fold pamphlet that can be distributed to colleagues. Its’ message is that the T&C Section is beneficial to ALL members of the AAA. As you will note, very powerful testimonials by prominent colleagues in our profession have been contributed for inclusion in the pamphlet. Please take a few minutes to read these testimonials. We are indeed grateful for these statements and hope that you will share them with others in your school/department.

The Membership Committee is working hard to convey the message of the benefits of T&C Section membership. They are working with the AAPG, other sections, and at regional AAA meetings. They hope you will help in this effort by distributing the enclosed pamphlet to at least one member of your school/department who is not yet a member of the T&C Section.

The Executive Committee of the Section wishes to thank Don and other members of his committee for the excellent job they did in developing this new promotional brochure.

Mid-Year Meeting Committee

As you are probably aware, last year we constituted a committee (chaired by Bill N. Schwartz, Virginia Commonwealth University) whose charge it was to determine member interest in holding a mid-year meeting. Other members of this Committee included Karen A. Fortin (University of Baltimore), Richard L. Ott (Kansas State University), and Michael P. Riordan (James Madison University). The Committee developed and sent to each member of the Section (1,366 as of September 15, 1996) a detailed questionnaire for this purpose. A response rate of 24% (334) was realized on the initial mailing; due to cost concerns, a follow-up request/second mailing was not conducted. Following is a summary of survey responses received by the Committee.

Overall Recommendation: Based on the results, the Committee feels it can make a tentative recommendation to the Executive Committee of the Section. Specifically, a recommendation is made to hold a mid-year meeting in early January (e.g., the weekend after New Year’s) in a city such as New Orleans OR a meeting in June in a city such as Chicago, St. Louis, Minneapolis, Milwaukee, Cincinnati, or Kansas City. Recommended starting time would be 1:00 PM on Friday while recommended finish time would be 12 Noon on Saturday. One-half day would be devoted to special presentations on teaching issues and one-half day devoted to curriculum issues. Several sessions would be held concurrently and repeated. Panel discussions also might be included. A lounge would be set up on Friday morning and Saturday afternoon for section members to meet and interact.

Details of the Survey: On the question of whether members would attend a T&C Section meeting, approximately 2/3 responded "somewhat likely" to "very likely" to attend (hereafter referred to as MORE LIKELIES) while 1/3 responded "less likely" to "not very likely" to attend (hereafter referred to as LESS LIKELIES). The committee broke down responses by AAA region and noted the strongest interest for a meeting among members in the Northeast, Mid-Atlantic, and Ohio Regions.

Based on proportions, the MORE LIKELIES included more assistant professors and fewer full professors than the LESS LIKELIES. MORE LIKELIES also (as a group) included more individuals from private schools (33%) than LESS LIKELIES (26%). The proportions of respondents from the different regions were fairly evenly split between the two categories MORE LIKELIES and LESS LIKELIES, except for the Midwest Region. A higher proportion of them were LESS LIKELIES.

The committee compared the MORE LIKELIES and LESS LIKELIES on a number of questions. First, they looked at attendance at regional AAA meetings. The MORE LIKELIES attend their local regional meetings a little more regularly than the LESS LIKELIES. Neither group attends other regional meetings very frequently, though the MORE LIKELIES do so at a slightly greater frequency. Neither group has attended other sectional meetings to any great extent, but the LESS LIKELIES have attend more frequently. Neither group (approximately 80% for each) felt that a T&C Section Meeting would affect attendance at the AAA annual meeting. The MORE LIKELIES felt that for funding purposes their accounting units would view a T&C Section Meeting in the same way a regional AAA meeting was viewed. The LESS LIKELIES felt their accounting units would be less likely to fund a Section meeting than a regional meeting.

The survey asked several questions of the MORE LIKELIES only. First, MORE LIKELIES were asked to give priorities regarding paper presentations, panel discussions, special presentations on T&C matters, and CPE workshops. Respondents clearly preferred special presentations, with panel discussions, paper presentations, and CPE sessions following in that order. Fairly consistent results in this regard were obtained across AAA regions.

Second, MORE LIKELIES were asked when they would prefer a meeting (November, December, January, February, or June). These are the months other sections hold their meetings. Excluded from consideration were March, April, and May to avoid conflicts with AAA regional meetings. January was the first choice favored by all regions other than the Mid-Atlantic; February and June were not far behind, however. Respondents did not express a strong interest in either November or December.

Third, MORE LIKELIES were asked what days they preferred a potential meeting (Friday-Saturday, Sunday-Monday, or Monday-Tuesday). Here the choice was very clear and consistent across regions: members prefer to start mid-day on Friday and end either mid-day Saturday or continue throughout Saturday. This choice would allow members possibly to leave home on Friday and to use less expensive air fares by staying over Saturday night.

Fourth, MORE LIKELIES were asked about geographic location, to see if there were a preference for the middle of the country every year or alternating from one coast to the other. Overall, there was less of an objection to the middle of the country every year. Given a choice, the Northeast, Mid-Atlantic, and West preferred alternating. The Southeast, Ohio, and Southwest Regions would prefer a central location every year.

The issue of holding a mid-year meeting will be a main agenda item at the Executive Committee Meeting of the Section to be held at this year’s annual AAA meeting. Therefore, and especially given the summary information above, if you would like to have any additional input to this important decision, please forward your comments, thoughts, recommendations and suggestions to David E. Stout, Villanova University at one of the addresses listed for him at the end of this Newsletter.

Research in Accounting Education Committee—

Progress Report

The basic charge of this committee, chaired by James E. Rebele (Lehigh University), is to prepare a review and summary of empirical research in accounting education published over the period 1991-1997, thereby updating the Rebele, Stout, and Hassell article "A Review of Empirical Research in Accounting Education: 1986-1991" published in the Fall 1991 issue of the Journal of Accounting Education, pp. 167-232. It is expected that the paper being prepared by the committee will include recommendations for important research topics and improvements in research methods used in accounting education. Other committee members working on this project, as well as subject areas covered, are as follows: Learning Approaches (e.g., course delivery, cooperative learning)--Barbara Apostolou (Louisiana State University) and Frank A. Buckless (North Carolina State University); Curriculum Issues (e.g., curriculum content, curriculum changes)--James E. Rebele (Lehigh University) and David E. Stout (Villanova University); Assessment (e.g., testing issues, outcomes assessment for programs and courses)--Barbara Apostolou (Louisiana State University); Student Issues (e.g., competencies, learning styles, recruiting)--James E. Rebele (Lehigh University) and David E. Stout (Villanova University); Faculty Issues (e.g., promotion and tenure standards, rankings of accounting Ph.D. programs)--John Hassell (Indiana University, Indianapolis); and Technology (e.g., use of technology by students and faculty)--Larry Paquette (Westfield State College). It is expected that this committee’s report will be submitted for publication consideration to the Journal of Accounting Education.

Electronic Syllabus Exchange Committee

The T&C Section has established an Electronic Syllabus Database Committee whose overall charge is to create an Internet-based environment to support flexible, efficient access to accounting syllabi. Committee members include: Mark Asman, Bowling Green State University (masman@cba.bgsu.edu); Thomas G. Calderon, University of Akron (tcalderon@uakron.edu); Tom Omer, University of Illinois, Chicago Circle (tcomer@uic.edu), and E. Barry Rice, Loyola College in Maryland (rice@loyola.edu). This Committee is being co-chaired by David E. Stout, Villanova University (stout@ucis.vill.edu) and Skip White, University of Delaware (skipw@udel.edu). Further details about this exciting new program will be available in the next issue of The Accounting Educator.

Evaluating Teaching Effectiveness Committee—

Progress Report

This committee, chaired by Hartwell C. Herring III, University of Tennessee (hcherring@utk.edu) has recently conducted a survey of AACSB accredited schools on the subject of "Peer Review of Teaching." Sufficient responses have been received to allow data to be analyzed for a future report or paper on the subject. The committee intends to make a synopsis of their findings available for inclusion in the next issue of The Accounting Educator.

Nominations Committee

The Nominations Committee is charged with the responsibility of actively soliciting nominations from the membership to fill the following positions for the 1997-98 academic year: Vice-Chair, Academic; Vice-Chair, Practice; Secretary; and Treasurer. In addition, the Committee is required to solicit nominations for two individuals to serve (along with this year’s outgoing Chairperson of the Section) on next year’s Nominations Committee. Current by-laws of the Section stipulate that such nominations be forwarded to the membership of the Section at least 60 days before the annual AAA meeting. A petition signed by at least 10 members may also be used to nominate a member for any office if received at least thirty days before the annual meeting. ALL NOMINATIONS (by the Nominations Committee or by signed petition) ARE TO BE FORWARDED TO THE SECRETARY OF THE SECTION (Alex Gabbin, James Madison University).

According to our By-Laws, the responsibilities of the Vice-Chair, Academic are to: (1) assume the duties of the Chair when the Chair is unable to do so; (2) carry out such duties as the Chairperson of the Section may assign; and (3) appoint Regional Directors and supervise their activity.

Responsibilities of the Vice-Chair, Practice include the following: (1) maintain close coordination with groups outside the AAA that have similar interests; (2) recommend to the Chairperson appropriate activities involving such outside groups; and (3) undertake such duties as the Chairperson shall assign.

The responsibilities of the Secretary of the Section are to: (1) oversee the keeping of Section minutes and records of meetings and other activities; (2) supervise the formal communication activities of the Section and to coordinate its publications; (3) interact with the Executive Director of the AAA; (4) record and report on all Section and Executive Committee meetings; and (5) provide notice of all Section and Executive Committee meetings.

The responsibilities of the Treasurer of the Section are to: (1) coordinate the management of the Section finances with the Executive Director of the AAA; (2) assist the Chairperson in preparing the budget for the coming year; and (3) prepare and submit to the annual meeting a report on the Section’s financial status and activities for the preceding fiscal year.

Please send any recommendations you might have regarding nominees for the above-listed positions to the Chair of this year’s Committee: E. Kent St. Pierre, College of Business & Economics, University of Delaware, Newark, DE 19716. You can reach Kent at: (302) 831-1793 (office phone) or (302) 831-4676 (office fax), E-Mail: kent.stpierre@mvs.udel.edu. Other members of this year’s Nominations Committee include Julia A. Karcher (University of Louisville) and Michael C. Nibbelin (Eastern Illinois University).

Election of officers shall be by majority vote of Section members present and voting at the annual meeting of the Section. Newly elected officers will assume office at the conclusion of the meeting at which they are elected. Proxy votes will not be accepted. The results of the election shall be certified and announced at the annual meeting by the Secretary of the Section.

A Framework for Encouraging Effective Teaching

Last year, T&C’s Committee on Promoting and Evaluating Effective Teaching (Thomas G. Calderon, University of Akron, Alexander L. Gabbin, James Madison University, and Brian Patrick Green, University of Michigan--Dearborn) produced a report titled "A Framework for Encouraging Effective Teaching." At last year’s meeting of the Executive Committee of the Section, it was decided to join collaboratively with the Center for Research in Accounting Education, James Madison University, to produce and distribute to a wider audience bound copies of the committee’s report (in "book form"). We are happy to announce that in the very near future a copy of this report will be forwarded to the academic officer of the accounting unit of all members of the T&C Section. (Costs prohibit producing and mailing a copy to each T&C Section member.) Included in the report is a broad framework for encouraging effective teaching (adapted from the AECC’s five dimensions of effective teaching), a discussion of the role of student evaluations of instructor teaching effectiveness, discussion of "teaching portfolios," and "best practices" used currently by accounting units in the promotion and evaluation of effective teaching. In sum, the report provides useful and provocative information that should be of interest to the membership. The T&C Section wishes to acknowledge the Center for Research in Accounting Education (James Madison University) for all of their assistance in making the publication of this report possible.

Ethics Education in Accounting: Teaching and Curriculum Issues

The Professionalism and Ethics Committee of the AAA is co-hosting with the T&C Section a Symposium on Ethics Education in Accounting in conjunction with this year’s annual meeting in Dallas. The purpose of the symposium is to explore ways that faculty might use ethical dimensions of accounting and business related issues and problems. A further aim of the symposium is to generate a dialogue and to stimulate scholarship about the role of ethics in the accounting curriculum and the implications of ethics instruction for the accounting profession. Sessions at the Symposium will be designed to provide a framework on which future research addressing ethics-related issues in the accounting curriculum can be based. The symposium will be held in the Dallas area immediately prior to the AAA convention. Look for additional information about the Symposium in the next issue of The Accounting Educator and in Accounting Education News. Information can also be obtained from any of the following organizers of the Symposium: Steven M. Mintz, California State University, San Bernadino; Mary Beth Armstrong, California Poly State University; Jim Gaa, University of Alberta, Canada; Laurie Pant, Suffolk University; and, Mike Shaub, Hillsdale College. Papers presented at the Symposium will be considered for publication in Accounting Education: A Journal of Theory, Practice & Research.

AAA Annual Meeting: T&C Paper Review Committee

Our heartfelt thanks goes out to James E. Rebele (Lehigh University) for serving as the Section’s representative on this year’s Annual Meeting Program Committee. Jim managed the entire paper review process, including proposals for Workshops and Special Sessions, submitted for presentation consideration at this year’s meeting in Dallas, TX. Jim was assisted in his duties by the following committee members: Barbara Apostolou (Louisiana State University), Frank A. Buckless (North Carolina State University), Marshall Geiger (University of Rhode Island), John Hassell (Indiana University), Carol B. Johnson (Oklahoma State University), Robyn Lawrence (University of Scranton), Linda Lovata (Southern Illinois University), Suzanne Luttman (Santa Clara University), Larry Paquette (Westfield State College), Timothy D. West (Iowa State University). To all of these individuals we owe a great deal of "thanks" for a job well-done!

Award for Educational Technology

Bob Michaelsen

The Center for Educational Technology in Accounting (CETA) announces the third annual award for outstanding applications of educational technology to accounting education. Any application of technology for use in the classroom, or for outside assignments, is eligible. The winner will be selected by a committee of the T&C Section members. CETA plans to present the $1,000 award at the T&C Section’s Business Meeting in Dallas.

Those persons interested in being considered for the award, or in nominating another for the award, should send a description not exceeding two pages to: CETA, Department of Accounting, University of North Texas, P.O. Box 13677, Denton, TX, 76203-6677, no later than June 15, 1997. Nominations may be faxed to CETA at (817) 565-3803. The nomination should list the nominee, the institution, and describe the application, including the course(s) in which the application is used, a discussion of the type(s) of technology used, and the learning objective achieved from the application. The Selection Committee will then decide which applications will be placed in the finalists group on which further information regarding the applications may be obtained, and a winner will then be selected. If you need additional information about the award, please contact Bob Michaelsen at CETA, (817) 565-3090.

Coming up in the Next Issue of The Accounting Educator

In the next issue of The Accounting Educator an update from each of the committees whose preliminary reports are included in this issues will be provided as well as a progress report from the following three committees that were constituted at the beginning of the current academic year: 150-hour Program Issues Committee (Sue P. Ravenscroft, Chair), Two-year Colleges Committee (Janet Cassagio, Chair), and The First Course in Accounting Committee (Robin W. Roberts, Chair). Also to be included in the next issue of our Newsletter is a summary report of the T&C Section components of the various regional meetings and a summary of the T&C component of this year’s annual meeting in August.

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Last Updated: January 22, 1999