The Accounting Educator

The Newsletter of the Teaching and Curriculum Section
American Accounting Association
Vol. XIII No. 1 — Summer 2004

T&C Sessions at Annual Meeting

The T&C sponsored workshops at the 2004 Annual Meeting are:

CPE Session 8: Sunday, August 8, 8:00 AM – 4:30 PM
An Introduction to XML or XBRL: With Applications for Financial Accounting, Auditing, and AIS Courses
Clinton White, Jr, University of Delaware
Roger Debreceny, Nanyang Technological University
Glen Gray, California State University, Northridge
Gerald Trites, Canadian Institute of Chartered Accountants
Eric E. Cohen, PricewaterhouseCoopers

CPE Session 15: Sunday, August 8, 8:00 AM – 11:30 AM
Create a Deep Learning Environment in Your Accounting Classes with Problem-Based Learning (PBL)
Philip Cottell, Miami University
Araya Debassay, University of Delaware

CPE Session 16: Sunday, August 8, 8:00 AM – 12:00 PM
Best Practices in Assessment of Accounting Programs
Thomas G. Calderon, The University of Akron
Brian Patrick Green, University of Michigan—Dearborn
Michael D. Harkness, University of Michigan—Dearborn

CPE Session 29: Sunday, August 8, 1:00 PM – 4:30 PM
Teaching and Assessing Professional Competencies in Managerial and Cost Accounting
Susan K. Wolcott, WolcottLynch Associates
Leslie G. Eldenburg, The University of Arizona, Tucson

CPE Session 32: Sunday, August 8, 1:00 PM – 4:30 PM
Active Learning and Critical Thinking
Chuck Bonwell, Professor Emeritus and Instructional Facilitator

Don't miss these Concurrent Sessions:

Monday, August 9, 2004—10:30 am–12:00 noon

1.9 AICPA Educational Resources for Accounting Educators (Teaching and Curriculum)
Moderator: George Krull, Jr., Grant Thornton LLP
Joseph Bittner, American Institute of CPAs
Kenneth Bouyer, Ernst & Young LLP
Hubert D. Glover, Georgia State University
Thomas R. Weirich, Central Michigan University

1.10 Students' Ethical Perceptions (Teaching and Curriculum)
Moderator: Kay Zekany, Ohio Northern University

Raising Students' Ethical Sensitivity through the Value Relevance Approach
Michael P. Coyne, Bucknell University; Dawn W. Massey, Fairfield University; Jay Thibodeau, Bentley College;
Discussant: To Be Announced

Impact of an Ethics Presentation on Student Ethical Perceptions
Murphy Smith, Texas A&M University; Katherine T. Smith, Business Author; Elizabeth V. Mulig, Columbus State University;
Discussant: Dr. Shamir Andrew Ally, DeSales University , MBA Program

Cheating and Moral Judgment in the College Classroom: A Natural Experiment
Timothy West, University of Arkansas; Sue Ravenscroft, Iowa State University; Bradley Shrader, Iowa State University;
Discussant: Charles Baril, James Madison University

Monday, August 9, 2004—2:00 pm–3:30 pm

2.10 Concrete Suggestions for Taking Back the Classroom (Teaching and Curriculum)
Moderator: Tom Klammer, University of North Texas
Susan Crosson, Santa Fe Community College
Paul Solomon, Northern Arizona University & San Jose State University, Emeritus
Peter Wilson, Boston College

Tuesday, August 10, 2004—10:30 am–12:00 noon

4.14 Pedagogical Tools to Improve Learning in the Auditing Area (Teaching and Curriculum)
Moderator: Ted Skekel, The University of Texas at San Antonio

Examining Student Perceptions of Learning and Growth Through Audit Risk Simulations
Brian Patrick Green, University of Michigan-Dearborn; Thomas G. Calderon, University of Akron;
Discussant: Araya Debessay, University of Delaware

Consideration of Control Environment and Fraud Risk: A Set of Instructional Cases
Maria H Sanchez, Rider University; Christopher P. Agoglia, Drexel University; Kevin F. Brown, Wright State University;
Discussant: Donald Wygal, Rider University

The Effectiveness of Interactive Professional Learning Experiences as a Pedagogical Tool: Evidence from an Audit Setting
Kevin F. Brown, Wright State University; Christopher P. Agoglia, Drexel University; Maria H Sanchez, Rider University;
Discussant: Martha Doran, San Diego State University

Tuesday, August 10, 2004—2:00 pm–3:30 pm

5.14 Information Technology Applications for Accounting Education (Teaching and Curriculum)
Moderator: Carole Shook, University of Arkansas

IT and Management Accounting
Akhilesh Chandra, The University of Akron; John J. Cheh, University of Akron; Il-Woon Kim, University of Akron;
Discussant: Reed Roig, Case Western Reserve University

The Use of ERP Technologies in Accounting Education: A Critique of Current Thinking and Suggestions for Reform
Niels Dechow, Oxford University; Timothy J. Fogarty, Case Western Reserve University;
Discussant: Susan K. Wolcott, WolcottLynch

Applications of Technology in Education: Factors That Influence or Hinder Its Use Among Accounting Faculty
Nas Ahadiat, California State Polytechnic University;
Discussant: Douglas Ziegenfuss, Old Dominion University

5.15 Ethics and Professionalism in Education (Teaching and Curriculum)
Moderator: Sheela Bhagat, Rust College

Professional Ethical Crises: A Case Study of Accounting Majors
Christie L. Comunale, Long Island University—C.W. Post Campus; Thomas R. Sexton, Stony Brook University; Stephen C. Gara, Old Dominion University;
Discussant: John Rossi, III, Moravian College

The Perceived Importance of an Ethical Issue As a Determinant of Ethical Decision-Making in an Academic Setting
Daryl Max Guffey, Clemson University; Mark W. McCartney, Saginaw Valley State University;
Discussant: Catherine Usoff, Bentley College

In Search of a Moral Compass: The Baptist Foundation Audit
Lawrence C. Mohrweis, Northern Arizona University; Joseph S. Anderson, Northern Arizona University;
Discussant: David Pearson, Case Western Reserve University

Tuesday, August 10, 2004—4:00 pm–5:30 pm

6.12 What we Teach and How we teach It (Teaching and Curriculum)
Moderator: Sandra Roberson, Furman University

Continuous Improvement in the Accounting Curriculum: The Generalizability of Albrecht and Sack
Steve Johnson, Utah Valley State College; Bunney Schmidt, Utah Valley State College; Steve Teeter, Utah Valley State College;
Discussant: Paul Mihalek, University of Hartford

Using an Academic Service-Learning Based Communications Class to Build Professional Skills
Gary B. McCombs, Eastern Michigan University; Mohsen Sharifi, California State University Fullerton; Robert McCabe, California State University Fullerton;
Discussant: Roselyn E. Morris, Texas State University-San Marcos

From Budgets to Board Rooms: Helping Students Integrate Accounting and Persuasive Communication in a Not-For-Profit Setting
Martha S Doran, San Diego State University; Gretchen N. Vik, San Diego State University;
Discussant: M. Sarhan, Savannah State University

Wednesday, August 11, 2004—10:15 am–11:45 am

7.18 Critical Thinking, Cooperative Learning and Money (Teaching and Curriculum)
Moderator: Bart Hartman, St. Joseph's University

Critical Thinking Courses in Accounting Lead to Improvements in General Academic Achievement a Year Later
Carol W. Springer, Georgia State University;
Discussant: Timothy Fogarty, Case Western Reserve University

Will Cooperative Learning Enhance Learning Outcomes in a Passive Learning Environment? An Experiment of Students' Ability to Apply Knowledge
Nen-Chen Richard Hwang, California State University, San Marcos; Gladie Lui, Chinese University of Hong Kong; Marian Tong, Chinese University of Hong Kong;
Discussant: To Be Announced

Benchmarks, Market Reality and Salary Compression Relief
Thomas G. Calderon, The University of Akron; Chand Midha, The University of Akron; Elizabeth Reilly, The University of Akron; Richard Steiner, The University of Akron;
Discussant: Charles Carpenter, Berry College (Ga)

7.19 How To Develop Activities Handbooks - How to develop and create activities that engage students and increase learning. (Teaching and Curriculum)
Moderator: Debra Prendergast, Northwestern Business College
Mary Lynn King, Northwestern Business College

Wednesday, August 11, 2004—2:00 pm–3:30 pm

8.18 Accounting Curriculum Issues and Content (Teaching and Curriculum)
Moderator: Bryan Bessner, George Brown College, Toronto, Canada

Characteristics of Effective Accounting Curriculum Change: Model Development and an Empirical Test
Leroy F. Christ, Valparaiso University; Mary Y. Christ, Valparaiso University; Marc A. Rubin, Miami University;
Discussant: Stephen Bukowy, UNC Pembroke

The Relevance and Delivery of Forensic Accounting Education
Zabihollah Rezaee, The University of Memphis; Larry Crumbley, Louisiana State University;
Discussant: David Pearson, Case Western Reserve University

Hidden Tensions in the Development of Managerial Consultants: An "Action" Learning Initiative for MBA Students
Niels Dechow, Oxford University; Timothy J. Fogarty, Case Western Reserve University;
Discussant: Nashwa George, Montclair State University

Wednesday, August 11, 2004—4:00 pm–5:30 pm

9.17 Factors in Student Career Success (Teaching and Curriculum)
Moderator: Gail Hoover, Rockhurst University

Assessing Learning Outcomes and Factors That Impact Student Performance in Upper-Division Accounting Courses
Ida Robinson-Backmon, University of Baltimore; Susan Lynn, University of Baltimore;
Discussant: To Be Announced

Building a Successful Career in Accounting: More Questions than Answers
Mark H. Bezik, Idaho State University; Carla Wiggins, Idaho State University; Teri Peterson, Idaho State University; Ken Smith, Idaho State University;
Discussant: Bambi Hora, University of Central Oklahoma

Kolb Learning Styles in the Managerial Accounting Classroom
Fern Zabriskie, Pacific Lutheran University;
Discussant: Robert Carl Jinkens, Currently none

9.18 Accounting for Non-Business Students (Teaching and Curriculum)
Moderator: Dennis Bline, Bryant College

Deciphering Accounting Discourse: A Suggested Approach for Teaching Accounting to Non-Business Majors
Athar Murtuza, Seton Hall University;
Discussant: Susan Koch, Austin Peay State University

Meeting the Account Education Needs of Non-Business Majors: A Survey of Accounting Programs
Donna K. Dietz, North Dakota State University;
Discussant: Michael J. Krause, Le Moyne College

Measuring and Influencing Students' Ethical and Professional Perceptions of Earnings Management
Daryl Max Guffey, Clemson University; David D McIntyre, Mercer University-Macon; Jeffrey J. McMillan, Clemson University;
Discussant: Michael Lacina, Rochester Institute of Technology

Research Forum Papers

Teaching and Curriculum — Table 44

Accounting Theory: An examination of subjects within accredited undergraduate accounting degree in Australia
M. R. Mathews, School of Accounting, Charles Sturt University, Bathurst, NSW, Australia;

Calvados - A Business Game for Your Cost Accounting Course
Andreas H. Hoffjan, University of Muenster, Germany;

ISACA Model Curricula 2004
Alan T Lord, Bowling Green State University;

Teaching and Curriculum — Table 45

Accounting Educators and Professionals: Perceptions Concerning Communication
Nitham M. Hindi, Texas State University-San Marcos; Donald S. Miller, Emporia State University; Stephen E. Catt, Emporia State University;

Using Practitioners' Viewpoints to Help Improve Accounting Students' Communications Skills
Donald Nellermoe, Central Michigan University ; Thomas Weirich, Central Michigan University ; Alan Reinstein, Wayne State University;

Teaching and Curriculum — Table 46

A Profile of "Outstanding Accounting Educator" Awards
Dale L. Flesher, University of Mississippi; Tonya K. Flesher, University of Mississippi;

Educating Students to Apply Academic Research Skills and Knowledge in Classroom: Experiences from A Finnish Accounting Program
Harri J. Seppanen, Helsinki School of Economics;

Effect of Learning Styles on Evaluations
Teresa K. Lang, Auburn University; Dianne Hall, Auburn University;

Identifying Concerns of Accounting Educators
Akhilesh Chandra, University of Akron; William D. Cooper, North Carolina A&T State University; Michael F. Cornick, Winthrop University;

Teaching and Curriculum — Table 49

Developing and Teaching a "Critical Thinking" Tax Case
Tracy J. Noga, Suffolk University; Joann Segovia, Minnesota State University;

Income Tax I Research Case and AICPA Core Competency Framework
Judith A. Sage, Indiana University Northwest; Lloyd G. Sage, Governors State University;

Teaching Time Value of Money for Accounting Applications: Empirical Evidence
Sheldon R. Smith, Utah Valley State College; Richard T. Henage, Utah Valley State College; Steve Johnson, Utah Valley State College;

Teaching and Curriculum — Table 50

A Master Budget Case for a Start-Up Company
Thomas C. Wooten, Belmont University; Jane F. Dillard-Eggers, Belmont University;

A Model to Operationalize the Choosing of Teaching Methods Based on Learning Objectives
Freddie Choo, San Francisco State University; Kim Tan, California State University Stanislau;

CD-ROMs: Increasing Student Learning
Marianne M. Rexer, Wilkes University;

Developing Client Service Competencies in Accounting Students: An Experiential Exercise
Dan Moshavi, Montana State University—Bozeman; Christie Johnson, Montana State University—Bozeman; Marc Giullian, Montana State University—Bozeman;

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