Author: Gabrielle Schock

Taking Advantage of Your Students’ Smartphones

Author: Machiavelli W. Chao, Lecturer Continuing, The Paul Merage School of Business at the University of California, Irvine Many, many years ago, when I was an undergraduate student, the drill was pretty standard: I sat in a classroom for lectures, did my written homework and physically handed it to a TA. And, if I had any questions, I waited in front of my professor’s office and hoped he could see me.  My, how times have changed. Enter Mobile Technology With the rapid emergence of mobile technology, students now clamor to take online and hybrid courses. They use their tablets to Read More…


AIR Winter 2019 Newsletter

The following articles are featured in the Winter 2019 issue of Accounting Instructor’s Report. Enjoy!         TRENDS The Relationship Between Accounting Students’ Personality, Professional Skepticism and Anticipatory Socialization  Author: Belverd E. Needles, Jr., Ph.D., CPA, CMA Editor, Accounting Instructors’ Report (AIR), DePaul University ARTICLE Improving Pass Rates in Intermediate Accounting Through Student Engagement Authors, all from Cleveland State University: Craig Fotin, DBA, CPA, Assistant Professor, Department of Accounting; Heidi Hylton Meier, DBA, CPA, Chair and Professor, Department of Accounting; Jan Rose, MBA, CPA, CMA, Lecturer of Accounting; Peter Poznanski, Ph.D., CPA, CMA, CFM, Professor Emeritus, Department of Accounting TEACHING CASE Drivers Wanted: An Audit Read More…


The Relationship Between Accounting Students’ Personality, Professional Skepticism and Anticipatory Socialization

Author: Belverd E. Needles, Jr., Ph.D., CPA, CMA Editor, Accounting Instructors’ Report (AIR), DePaul University Professional skepticism is an essential component of every audit. It is the foundation for detecting fraud and maintaining an independent attitude (AICPA, 2002). There has been an increased emphasis on professional skepticism in the last decade due to the large-scale accounting fraud cases that were the catalyst for regulatory reforms such as Sarbanes Oxley Act (SOX) in the US, increasing complexities transactions and the expanded use of estimates and fair value which require more accounting judgement. The lack of professional skepticism has been the case Read More…


Improving Pass Rates in Intermediate Accounting 1 Through Student Engagement

Authors, all from Cleveland State University: Craig Fotin, DBA, CPA, Assistant Professor, Department of Accounting; Heidi Hylton Meier, DBA, CPA, Chair and Professor, Department of Accounting; Jan Rose, MBA, CPA, CMA, Lecturer of Accounting; Peter Poznanski, Ph.D., CPA, CMA, CFM, Professor Emeritus, Department of Accounting   After completing Principles of Accounting I (financial accounting) and II (managerial accounting), most Accounting majors enroll in Intermediate Accounting 1 . For almost all students, the quantity and difficulty level of the material makes Intermediate Accounting one of the most difficult courses they will take in their degree program. Compounding this difficulty level is the Read More…


Building Airplanes in an Accounting Class: An Interactive Exercise in Managerial or Cost Accounting

Authors: Tim Creel, Harding University and Veronica Paz, Indiana University of Pennsylvania  The process of building paper airplanes in an accounting classroom allows students to experience an interactive, engaging, problem-solving, and fun learning environment. Building paper airplanes occurs in a managerial accounting class at the undergraduate level, an MBA accounting class or cost accounting class. Students volunteer to build paper airplanes in front of their fellow classmates to illustrate the manufacturing process. The class answers questions related to the manufacturing process after completion of the simulation. In a cost accounting class, building airplanes simulates aspects of manufacturing such as process Read More…


Drivers Wanted: An Audit Case of Revenue Analysis

Author: Lorraine S. Lee, Associate Professor of Accounting, University of North Carolina This educational case requires students to perform audit steps for an auto dealership’s revenue for the year. Students are provided with electronic working papers that include a summary of the weekly gross margin. By analyzing the transactions associated with automobile sales, students are provided an opportunity to test account balances and to consider potential reasons the balances may deviate from expected values. The case provides students an example of a substantive procedure the auditor can conduct in testing accounts affected by the revenue process. By analyzing the transactions Read More…


Making Noise with Mobile Learning

Author: Joseph Ferrantelli, Ph. D., Wagner College I spent 26 years working in one of the largest school systems in the world. Near the latter part of that time, there was a push to use technology in the classroom. So, the school system spent millions on installing interactive boards in every classroom. The Early Resistance But, the teacher training was lacking. This four-thousand-dollar board was essentially used by many as a very expensive chalkboard. Millions more were spent on class sets of computers, but there weren’t enough to go around—and the computers we had often didn’t work. The computers that Read More…


9 Management Myths, Debunked!

As an instructor, you want your students to gain the skills needed to think and act like successful managers. Unfortunately, it’s easy for new managers to fall for the many myths about what good managers do. Check out these nine management myths, plus discover ways to help your students navigate the management world. MANAGEMENT MYTH #1: There’s only one right way to lead or manage. THE TRUTH: Leadership can be customized for different employees. Hersey and Blanchard argue employees have different levels of readiness for handling different jobs, responsibilities and work assignments. Accordingly, Hersey and Blanchard’s situational theory states that leaders need Read More…


Choosing Assessments That Allow All Students to Succeed

Author: Dr. Jenny Billings, Rowan-Cabarrus Community College  Last year, I wrote and spoke on a process for creating goals and objectives to help measure course performance—I hope it was helpful. This year, I think it’s important we talk about student success from the student perspective. As an instructor, I always want to make sure I’m reaching all of my students; I’m sure this is true for you, too. In the classrooms of today, we must rise to this challenge more than ever before. With each day, our classrooms are evolving, becoming increasingly diverse in student population, resources available and technology Read More…


Adjusting the Lens: Active Learning in Online Classes

Author: Shawn Orr, Director of the Center for Innovation & Teaching Excellence; Professor of Communication Studies, Ashland University As a college faculty member for more than 25 years, I’ve taught thousands of undergraduate students in a traditional classroom setting, utilizing active learning strategies to engage and involve students in the learning process. Changing charts, card flip, expert groups, clearest/muddiest point, group projects, polling, augmented reality and case studies—all tools of the trade I know, love and use every semester. Then came online classes. I taught my first completely online course 15 years ago. I’ll be the first to admit it was Read More…