The Newsletter of the Teaching and Curriculum Section

Hello, out there!! I hope you survived the "final exam crunch" and are ready for a productive (and restful) summer. Even though we are just beginning summer, I know that some of you are already planning for the great, end-of-summer extravaganza we call the AAA annual meeting. To help you plan your time in New Orleans, I want to alert you to the following:

Thanks to Robin Roberts, a large number of manuscript submitters, and an extensive group of volunteer reviewers, we have an exciting set of CPE sessions, paper sessions, and panels from which to choose. I hope you will attend these sessions, pick up some new ideas to use in your classes or to help you with curricular issues, exchange ideas with others in attendance, and leave these sessions feeling energized and rejuvenated for the new school year. We have included a tentative schedule of these sessions elsewhere in this issue.

The T&C Business Meeting is scheduled for Monday, August 17, 2:00 - 3:30 p.m. Everyone, Please plan to attend. We need your ideas, opinions, and feedback. Please watch the Accounting Education News for location.

The T&C Executive Committee Meeting is scheduled for Monday, August 17, 8:30 - 10:00 a.m. Executive Committee Members please watch your mailboxes for location and details.

Some exciting matters are going on in our section! We are getting close to defining two awards to be given to deserving academics by the Teaching & Curriculum Section for their significant impacts on teaching and/or curriculum development. Thanks to Fred Neumann, Dan Jensen, and Doyle Williams for developing an awards structure for the Section. It is my hope that we will be able to implement these awards by next year, so start thinking about your nominees!!! Watch future newsletters for additional details. In addition, we have had several committees hard at work this year, including a new committee on active learning (focusing its efforts on service learning this year and next). We will be hearing what these committees have been up to this year at the Section business meeting. I want to take this opportunity to thank all of you who have served as committee members and chairs this year for your hard work.

On a related issue, in our last newsletter, I asked for committee volunteers and couldn't believe the response!! I was overwhelmed with mail, e-mail, Faxes, and phone messages. A great big THANK YOU to those of you who responded. The success of this section, and its ability to best serve the needs of its members, is dependent on people like you. Many of you have received calls for committee work. The rest of you haven't received a call YET, but I hope you continue to be willing to serve the section. We now have the beginning of a database of willing volunteers. This database will be used to assign committee members as needed for the rest of this year and the coming year.

The nominees for office for next year are:

Kevin Stocks Chairperson
Jim Rebele Vice Chairperson Academic
Karen Hooks Vice Chairperson Practice
Janet Cassagio Secretary/Newsletter Editor
Donald Wygal Treasurer

We will vote on our new officers at the Section Business Meeting.

It has been a pleasure serving as Chairperson of the Teaching & Curriculum Section this year, mostly because I have had the opportunity to work with so many of you. I appreciate the hard work and ideas contributed by each of you and look forward to working with you in a different capacity in the future.

Frank Buckless, North Carolina State University
Jeffrey R. Cohen, Boston College
John Hill, Indiana University
Sue P. Ravenscroft, Iowa State University
Donald E. Wygal, Rider University

Joseph H. Anthony, Michigan State University
Mark Asman, Bowling Green State University
Richard E. Baker, Northern Illinois University
Victoria K. Beard, University of North Dakota
D'Arcy Becker, University of WisconsinEau Claire
Jean C. Bedard, Northeastern University
Bruce K. Behn, University of Tennessee
Bruce O. Bublitz, University of Kansas
Bob Capettini, San Diego State University
Joseph V. Carcello, University of Tennessee
Barney R. Cargile, University of Alabama
Teresa L. Conover, University of North Texas
Michael T. Dugan, University of Alabama
Randal J. Elder, Syracuse University
Dorothy A. Feldmann, Bentley College
Carol Fischer, St. Bonaventure University
Mary Fischer, The University of Texas at Tyler
Timothy J. Fogarty, Case Western Reserve University
Jagdish S. Gangolly, SUNY at Albany
Marshall A. Geiger, University of Rhode Island
Dennis M. Hanno, University of Massachusetts
Bart P. Hartman, St. Joseph's University
Patrick A. Hennessee, University of Tulsa
Dana R. Hermanson, Kennesaw State University
Hartwell C. Herring, III, University of Tennessee
Doris L. Holt, George Mason University
Karen L. Hooks, Florida Atlantic University
Thomas P. Howard, University of Alabama
Mohamed E. Hussein, University of Connecticut
Carol B. Johnson, Oklahoma State University
David Kerr, Texas A&M University
Inder Khuranda, University of Missouri--Columbia
Randall E. LaSalle, The College of New Jersey
Timothy M. Lindquist, University of Northern Iowa
Joan Luft, Michigan State University
Dorothy A. McMullen, Rider University
R. David Mautz, North Carolina A&T State University
Kevin M. Misiewicz, University of Notre Dame
Lawrence C. Mohrweis, Northern Arizona University
Michael H. Morris, University of Notre Dame
Donald V. Moser, University of Pittsburgh
Uday S. Murthy, Texas A&M University
Irvin T. Nelson, Utah State University
Richard L. Ott, Kansas State University
Laurence R. Paquette, Westfield State College
William R. Pasewark, University of Houston
Eileen Peacock, Oakland University
Kenneth Peasnell, Lancaster University (UK)
Mark Peecher, University of Washington
C. Douglas Poe, University of Kentucky
Dasaratha V. Rama, University of MassachusettsDartmouth
Sara Ann Reiter, Binghamton University
Robin W. Roberts, University of Central Florida
Linda V. Ruchala, University of Nebraska--Lincoln
Judith A. Sage, University of Illinois at Chicago
Robert H. Sanborn, University of Richmond
Michael S. Schadewald, University of Wisconsin--Milwaukee
Roger Simnett, University of New South Wales (Australia)
Kenneth J. Smith, Salisbury State University
Kevin T. Stevens, DePaul University
Dan T. Stone, University of Illinois
Jerry R. Strawser, University of Houston
Monte R. Swain, Brigham Young University
John Sweeney, Washington State University
Gregory M. Trumpeter, Boston College
Ralph E. Viator, University of Kentucky
R. S. Olusegun Wallace, Middlesex University (UK)
Judith C. Walo, Central Connecticut State University
G. Peter Wilson, Boston College
Timothy D. West, Iowa State University

Issues in Accounting Education publishes research, commentaries, instructional resources, and book reviews that assist accounting faculty in teaching and that address important issues in accounting education. The journal will consist of the following primary sections:

Main Section Articlesthese fundamentally involve data analysis (e.g., from surveys, experimental and quasi-experimental research investigations) and generally deal with some aspect of improving the educational process, including teaching, assessment, and curriculum-related issues. Also included within this category are studies of faculty-related issues (e.g., promotion and tenure, ranking of programs). For survey research, copies of the survey instrument must be included with the submitted paper. For experimental/quasi-experimental research, it is incumbent upon the author(s) to demonstrate that adequate controls (design and/or statistical) are in place to support inferences drawn from data. Together with the paper being submitted, authors are asked to include a copy of any other paper, whether or not published elsewhere, that shares data or modeling analysis with the submitted paper. The contribution of the submitted paper must be clearly distinguished from any such other papers.

Instructional ResourcesInstructional materials are designed to be used by accounting educators to enhance the learning/evaluation process. Instructional materials should address issues in innovative and clearly focused ways. Cases must be accompanied by a teaching note that fully describes the purpose of the case, at least one strategy for using the case in class, and useful supporting analyses and discussion. Instructional materials will be reviewed and evaluated together with the related teaching note or solution. Ordinarily, instructional materials will be published together with the related teaching notes or solutions.

Cross-Cultural Comparisonsthis section, instituted by immediate past-editor Wanda Wallace, is designed to explore educational issues that cut across national boundaries. Certification and examination formats and requirements, comparative educational delivery and assessment models, the importance of culture in models explaining performance and attitude differences in students are representative of the types of articles that would appear in this section of the journal.

Replications Sectionreplications are an integral component to the scientific investigative process. Both close and differentiated replications of previously published empirical works are encouraged and will be considered for publication. Typically, replications will be much shorter than main section articles. For replications papers, only a brief introduction is necessary, followed by a description of the experimental setting (and it is similar to or different from previously published studies), and then results. Parsimony in presentation should be of paramount importance!

Book Review Sectionthe policy of the journal will be to publish in Issues in Accounting Education only those reviews solicited by the Book Review Editor. Unsolicited reviews will not be considered for publication.

Educational Research Summariesin every other issue of the journal, this section will include a comprehensive literature review of topical area of interest based on the education literature outside of accounting. The editor of the journal and the editor of this section will determine themes (e.g., Outcomes Assessment, Problem-Based Learning) for each piece published in this section. The section editor will collaborate with others in the Association to produce high quality pieces that: (1) encourage accounting teachers to experiment with various teaching innovations, and (2) encourage additional research in the area by accounting educators. Thus, this section of the journal is designed to meet the needs of teachers and researchers alike.

Educators' Forumfrom time to time selected commentaries, solicited manuscripts, and professional pronouncements and statements of general interest to AAA members will be included in this section of the journal.

Five (5) copies of each paper submitted for review to Issues in Accounting Education should be sent to the Editor, David E. Stout, Department of Accountancy, College of Commerce & Finance, Villanova University, Villanova, PA 19085-1678. A (non-refundable) check in U.S. funds for $75.00 for members or $100.00 for nonmembers of the AAA made payable to the American Accounting Association must accompany each submission. These materials must be accompanied by a letter from the author(s) certifying to the editor that neither the submitted paper nor a similar one has been published elsewhere and that the submitted paper is not under review elsewhere. An e-mail address for the contact author should be provided both in the letter to the editor accompanying the manuscript and on the cover page of the manuscript itself.

Upon receipt, the editor will review the submitted manuscript for general appropriateness. Manuscripts deemed inappropriate for further consideration will be rejected at this point by the Editor who will, in timely fashion, communicate to the author(s) the reason(s) for rejection.

Manuscripts that pass the initial review by the editor will be sent to a minimum of two reviewers (at least one of whom is a member of the Editorial Board) for formal review. Reviewers will be chosen by the editor. Simultaneously, the editor will designate an Associate Editor to supervise the review of the manuscript. The editor will inform the Associate Editor as to the names of the reviewers to whom the manuscript has been sent. Reviewers, in turn, will be informed as to which Associate Editor will be handling the review of the paper they have been sent.

Ad hoc reviewers will be used in situations where it is difficult to match subject matter of submitted manuscripts to editorial board expertise and as a means of providing a "training ground" for the development of future members of the Editorial Board for the journal.

Reviewers will send their completed reviews (consisting of typed comments for the authors and a completed Summary Evaluation Form) to the designated Associate Editor.

On the basis of reviewer comments and his/her own reading of the manuscript, the Associate Editor will communicate in timely fashion a publication recommendation to the editor (accept, reject, or revise/ resubmit); the Associate Editor will forward to the Editor reviewer comments and the marked-up manuscript copies (if any). The Associate Editor will be encouraged, but not required, to submit his/her own typed comments to the Editor.

The Editor will then carefully review the comments and recommendations of the reviewers and the Associate Editor and will make and communicate to the author(s) a decision regarding the publication of the manuscript (accept, reject, or revise/resubmit). A copy of the Editor's letter to the author(s) will be forwarded to the designated Associate Editor.

In the case of manuscript re-submissions, authors will be directed to send one copy of the revision to the editor and three (3) copies directly to the designated Associate Editor who, in turn, will send a copy to each reviewer of the manuscript.

The process will continue as described above until a final publication decision is made and communicated to the author(s).

Even a casual review of the accounting education literature published over the past few years suggests increasing sophistication in terms of the statistical models used for data analysis purposes. On the one hand, this may reflect increasing rigor. On the other hand, the use of more complicated multivariate procedures (e.g., LISREL) imposes additional burdens on the review process. In an attempt to both expedite this process and resolve substantive statistical issues that may arise in the course of a manuscript's review, I am instituting a Consulting EditorStatistics position for the journal. Professor Dennis Lin of the Statistics Department at Penn State University has agreed to serve in this capacity during the term of my editorship.

Bill N. Schwartz (Virginia Commonwealth University) and David E. Stout (Villanova University), co-editors of Accounting Education: A Journal of Theory, Practice and Research are very happy to announce that we are joining JAI Press Inc.'s "Advances" series. The name of our publication will become ADVANCES IN ACCOUNTING EDUCATION - Teaching and Curriculum Innovations. Like the other members of the series, we will be coming out annually. This change will allow us to publish a larger number of articles dealing with issues of importance to Section members.

David Stout will be the co-editor for the first volume that will be completed before he becomes the Editor of Issues in Accounting Education. J. Edward Ketz (The Pennsylvania State University) will be the co-editor with Bill Schwartz beginning with the second volume.

We welcome submissions on teaching and curriculum issues. The editorial policy will be the same as with the Journal. Non-empirical manuscripts should be submitted to Bill Schwartz. Empirical manuscripts should go to David Stout until June 1, 1998. After that date they should be submitted to Ed Ketz. The submission fee remains $35. Checks are to be made payable to "ACCOUNTING EDUCATION."

ADVANCES IN ACCOUNTING EDUCATION is a refereed, research annual whose purpose is to meet the needs of individuals interested in the educational process. Articles may be non-empirical or empirical. Our emphasis is pedagogy, and articles MUST explain how teaching methods or curricula/programs can be improved.

Non-empirical manuscripts should be academically rigorous. They can be theoretical syntheses, conceptual models, position papers, discussions of methodology, comprehensive literature reviews grounded in theory, or historical discussions with implications for current and future efforts. Reasonable assumptions and logical development are essential. Most manuscripts should discuss implications for research.

For empirical reports sound research design and execution are critical. Articles should have well articulated and strong theoretical foundations. In this regard, establishing a link to the non-accounting literature is desirable. Replications and extensions of previously published works are encouraged. As a means for establishing an open dialogue, responses to or comments on articles published previously are welcomed.

Submission Information
Three copies are required. Submission Fee is $35. Manuscripts should include a cover page which indicates the author's name and address and a separate lead page with an abstract not exceeding 250 words. The author's name and address should not appear on the abstract. In order to assure an anonymous review, authors should not identify themselves directly or indirectly. Reference to unpublished working papers and dissertations should be avoided.

Submit manuscripts to:

Non-empirical manuscripts
Bill N. Schwartz
School of Business
Virginia Commonwealth University
1015 Floyd Avenue
Richmond, VA 23284-4000

Empirical reports
J. Edward Ketz
Smeal College of Business Administration
The Pennsylvania State University
203 Beam Building
State College, PA 16802-1912

Individuals interested in being a member of the editorial review board should contact Professor Schwartz by e-mail at bschwartz@busnet.bus.vcu.edu and explain their interests.

1999 AAA Southwest Regional Meeting... Members of the American Accounting Association and graduate students are invited to submit complete papers for presentation at the 1999 Southwest Regional Meeting. Papers may encompass any topic area of accounting. Deadline: September 15, 1998

1999 AAA Southeast Regional Meeting... Papers will be considered in the following sections: Administrative Artificial Intelligence & ES; Auditing; Behavioral; Financial Accounting and Reporting; Governmental & NFP; International; Information Systems/MAS; Managerial Accounting; Public Interest; Taxation; Teaching & Curriculum; Two-Year College and; Women & Gender Issues. Deadline: October 1, 1998

1999 Midwest Regional Meeting... American Accounting Association members, graduate students, and practitioners are invited to submit papers for presentation at the 1999 Midwest Regional Meeting. Deadline: October 16, 1998

1999 Annual Western Regional Conference... The AAA's 1999 Annual Western Regional Conference will be held in Newport Beach, California April 29-May 1, 1999. The theme of the conference will be Electronic Commerce Deadline: November 1, 1998

1999 Northeast Regional Meeting... Members of the American Accounting Association, academicians, practitioners and doctoral students are invited to participate in the 1999 Northeast Regional Meeting. Papers may encompass any topical area of accounting and may be theoretical or practice-oriented. Deadline: November 1, 1998

1999 Mid-Atlantic Regional Meeting... Papers may encompass any topical area of accounting and may be academic- or practice-oriented. Proposals for CPE programs and panel sessions are also invited. Deadline: November 2, 1998

For additional calls for papers and links to the above regional meeting coordinators visit:

5th Annual EDINEB International Conference "Business Education for the Changing Workplace" September 2 - 5, 1998, MARRIOTT DOWNTOWN AT KEY CENTER, CLEVELAND OHIO Under the Auspices of the EDINEB Network Email: EDINEB@facburfdew.unimaas.nl for more information.

Energizing Your Teaching: Views from Some Distinguished Teachers (Teaching and Curriculum)
10:15 AM - 11:45 AM
Moderator:	David Stout - Villanova University
Panelists:	Billie Cunningham - University of Missouri-Columbia Dennis Hanno - University of Massachusetts G. Peter Wilson - Boston College

Using Technology in Accounting Education (Teaching and Curriculum)
3:45 PM - 5:15 PM
Moderator:	Paul Goldwater - University of Central Florida
Using Technology to Improve Student Learning in Accounting: A Research Agenda. Marinus J. Bouwman, University of Arkansas Something Old and Something NewUsing Electronic Groups to Teach Historic Practices in Accounting. Sarah A. Holmes, Texas A&M University; Orion J. Welch, St. Mary's University; and Sandra T. Welch, University of Texas at San Antonio Multimedia Classroom Instruction: Are Student Perceptions and Learning Dependent on Attitudes Toward Computers or Learning Styles? Stacy E. Kovar, Kansas State University and Kay E. Zekany, Ohio Northern University
Discussant:	James Kurtenbach - Iowa State University

Employment Choices and Publication Success in Academic Accounting (Teaching and Curriculum)
10:15 AM - 11:45 AM
Moderator:	Lawrence Kessler - Furman University
Factors Affecting the Selection of Academic Accounting Employment: New and Relocating Faculty. Steven Hunt, University of Wisconsin-Platteville and Tim Eaton, Marquette University The Importance of Being 'Wordy:' Willingness to Write and Publication Productivity Among Accounting Academics. Sue P. Ravenscroft, Iowa State University and Timothy J. Fogarty, Case Western Reserve University Publishing: How Faculty Can Improve Their Performance. W. Darrell Walden, University of Richmond and Bill N. Schwartz, Virginia Commonwealth University
Discussant:	Alan Reinstein - Wayne State University

Perceptions Regarding Accountants and the Practice of Accounting: Implications for Education (Teaching and Curriculum)
2:00 PM - 3:30 PM
Moderator:	Bob Cluskey - Troy State University, Montgomery
A Comparison of Students' and Corporate Accounting Executives' Perceptions of the Skills and Knowledge Required for Entry-Level Accounting Positions. Bonita A. Daly and Beryl Barkman, both at University of Massachusetts-Dartmouth Accounting Versus Engineering, Law, or Medicine: Perceptions of Influential High School Teachers. J. Russell Hardin and David O'Bryan, both at Pittsburg State University; and Jeffrey J. Quirin, University of Nebraska at Lincoln Student Perceptions of the Profession and the Effect on Decisions to Major in Accounting. Georgia Saemann and Karen J. Crooker, both at University of Wisconsin-Milwaukee

On the Path to Innovation and Improvement in Accounting Education (Teaching and Curriculum)
2:00 PM - 3:30 PM
Moderator:	David Bukovinsky - Pennsylvania State UniversityHarrisburg
Moving Towards the Recommendations of the AAA Teaching and Curriculum Section's PETE Committee: A Case Study. Thomas G. Calderon, University of Akron; Alex Gabbin, James Madison University; Brian Green, University of Michigan-Dearborn; and Jerrell Habegger, Susquehanna University Using the Balanced Scorecard to Energize Continuous Improvement in Accounting Education. Chee W. Chow, San Diego State University and Otto Chang, California State University, San Bernadino The Accounting Component of Executive MBA Programs. Dana R. Hermanson, Heather M. Hermanson and Rodney G. Alsup, all at Kennesaw State University
Discussant:	Robyn Lawrence - University of Scranton

Getting Students to Think Using Innovative Teaching Assignments (Teaching and Curriculum)
3:45 PM - 5:15 PM
Moderator:	Abdel M. Agami - Old Dominion University
Heightening Auditing Students' Awareness of Fraud Risk Through Simulated Experience: The Beanie Bag Case. Brian Green, University of Michigan-Dearborn and Thomas G. Calderon, University of Akron Cash Flow Complexities: A Research Assignment and Case. Keith A. Moreland, University of Michigan-Flint Teaching Logic to Auditing Students: Can Training in Logic Reduce Audit Judgment Errors? Richard L. Ratcliff, Irvin T. Nelson and Gordon Steinhoff all at Utah State University
Discussant:	Robert D. Taylor - Florida Atlantic University

Topics in Accounting Education (Teaching and Curriculum)
10:15 AM - 11:45 AM
Moderator:	Ronald E. Flinn - Creighton University
From Accounting Professional to Accounting Professor: The Gravitational Hypothesis as an Explanation for Career Change. Gary P. Braun, University of Texas at El Paso; Mary A. Gowan, University of North Carolina at Charlotte; and John M. Strefeler, Mount Union College Enhancing Critical Thinking Skills in the First Accounting Course: An Assessment of a Cooperative Learning Project Using Data from the EDGAR Database on the World Wide Web. Beth B. Kern, Indiana University-South Bend Interactive Television Instruction: A Reassessment of Student Performance and Attitudes in an Upper Division Accounting Course. Holly R. Rudolph, Martin I. Milkman and Robert A. Seay, all at Murray State University
Discussant:	E. Daniel Shim - Sacred Heart University

Examining Content and Pedagogy in Introductory Accounting Courses (Teaching and Curriculum)
2:00 PM - 3:30 PM
Moderator:	Raymond Zimmerman - University of Texas at El Paso
The Real World Comes to Introductory Accounting Via Service-Learning. Curtis L. DeBerg, Danielle Emis and Julie Rose, all at California State University, Chico Competencies for the Introductory Accounting Sequence. Thomas A. Doucet and Mary S. Doucet, both at California State University, Bakersfield; and Patricia A. Essex, Bowling Green State University Student Perceptions of the First Course in Accounting. Marshall A. Geiger, University of Rhode Island and Suzanne M. Ogilby, California State University, Sacramento
Discussant:	Lamont F. Steedle - Towson State University

South-Western has a new WWW site that is a bulletin board to network, share and learn about new ideas and concepts, current developments in the profession, and teaching innovations with and from other accounting professors. You might want to visit their site at www.accountingtalk.com.

The AICPA hosted its annual Accounting Educators Conference on November 7 and 8, 1997, in Chicago. The theme of the Conference was "Changing Expectations," and attendees received informative updates on a number of professional practice and accounting education issues.

Presentations on the rapidly expanding area of assurance services and the newly enacted fraud auditing standard provided an opportunity to discuss the implications for accounting educators of these important practice topics. Also, panelists Jack Fitzmaurice of Coopers and Lybrand and Lou Gaglini of Deloitte & Touche updated the audience on recent trends in the interview and performance evaluation processes. Bob Mednick, immediate past chair of the AICPA Board of Directors, provided an overview of the AICPA's ongoing Vision Process, and stressed the important role that educators must play in shaping the future of the profession.

A number of presentations focused on ideas and resources for enhancing the classroom learning experience. Sessions on building students' inquiry skills, using the Internet to support classroom instruction, identifying accounting resources on the web, and developing the principles course provided numerous examples of innovative approaches that can be utilized by accounting educators. The high level of discussion at each session also resulted in the sharing of many other ideas and concerns.

Eight cases chosen for development under the AICPA's Professor/Practitioner Case Development program were also presented. The program encourages educators to partner with practitioners in order to develop case studies addressing important practice topics and that are based on real world facts. This year's cases focused on such hot topics as fraudulent financial reporting, initial public offerings, and information systems development.

Professor Richard Kochanek of the University of Connecticut accepted the Joint Collaboration Award, sponsored by the AAA and the AICPA, at the Conference. His project on introducing accounting majors to the many facets of a career as an accountant was recognized for its outstanding contribution to promoting an increased interaction between academics and practitioners.

The 1998 Accounting Educators Conference is scheduled for November 6 and 7 in Arlington, Virginia. The Conference will again aim to provide educators with a forum for discussing evolving education and practice issues, and will provide attendees with the tools to bring accounting practice into the classroom. The steering committee for the 1998 conference is chaired by Professor Dennis Hanno of the University of Massachusetts. Check the AICPA web site (www.aicpa.org) for further details, or contact Elizabeth Koch, AICPA manager of Academic Programs, at 212-596-6219.

The Center for Educational Technology in Accounting (CETA) announces the fourth 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 305219, Denton, TX, 76203-5219, no later than July 15, 1998. 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.

This is a column devoted to addressing teaching problems and issues. Anyone with a problem or issue may write in. Anyone with a solution or comment may answer, and we'll print the answers in the next Accounting Educator. Please send questions and solutions to Janet Cassagio, Accounting and Business Administration Department, Nassau Community College, One Education Drive, Garden City, NY 11530. Her FAX is (515) 572-7891, and her E-Mail is jsbkc@prodigy.net.

I teach large lecture sections and have a problem which is annoying to me and disruptive for most of my students. Some students (apparently feeling anonymous in the crowd) have taken to leaving class early or arriving late. Embarrassment doesn't deter them, nor does the prospect of disrupting their fellow students. I can't take role every class period because, with 250 students, taking role would occupy the entire class period. Do you have any suggestions for making the class more civil? Just call me. . . . . .

I don't know if I can really help, but I have the same experience. Furthermore, students appear to think that a large class is a "license" to cut class--maybe they think they won't be noticed?

Of course one can learn to ignore such behavior and grade accordingly. The question in "The Accounting Educator" triggered an idea I heard in one of the accounting education programs I attended a few years ago. I have not tried it, but probably I should. Why to consider including a "contract" as part of the course syllabus. The contract would spell out what the instructor promises to do in conducting the class; also, it would spell out what the student should do (or be expected to do). Even if it is a contract that is not signed by either party (the faculty member or the student), it would provide some food for thought--some guidelines for proper class conduct. Hopefully, the contract would improve student behavior. Another option might be to develop a system to embarrass or penalize repeat offenders--see the next paragraph for a "rough" idea.

Does "Easy Come, Easy Go" have any grad assistant or other student help during the large lecture sections? If so, maybe the student assistant(s) can sit near the exit(s) and hand out a "contract violation ticket" for those arriving late or leaving early. Those with a good excuse could hand in a written excuse note for arriving late or let the instructor or student assistant know in advance if there is a reason to leave early (or turn in a written excuse for a good reason to leave early if an emergency arises, like feeling sick. If the instructor wanted to have a penalty for unexcused lateness or early departure, the "ticket" system could involve student identification--student name and student number, and the penalty for an excessive number of tickets could be spelled out in the syllabus.

I'm going to keep a copy of this response to Easy Come, Easy Go to consider for my own large lecture section next semester. It is unfortunate that these students are rude and/or inconsiderate.

Collect assignments the first 5-10 minutes of class. After that assignments will not be accepted and therefore the students grade will be adversely affected. Give out assignments-- sometimes randomly assigned to specific students--at the end of class. Therefore everyone is compelled to stay or miss getting their assignment.

You are teaching the first intermediate accounting course. You are five weeks into the semester and your first exam is being given in class in one hour. A student in this class is at your office door having just made the following comment. "I have ADD and need to have extra time on the exam. Would you please put me in a separate room and allow me extra time to take the exam?" You have just called the university/college disabilities office and no one is in. What do you do?