Author: Nicole Reinard

Fall 2017 Accounting Instructor’s Report Table of Contents

The following articles are featured in the Fall 2017 issue of Accounting Instructor’s Report. Enjoy! Trends

Article Teaching Techniques Read More…


Use the Percentage-of-Completion Method as a Teaching Aid

Author: Kennard S. Brackney, Ph.D., Appalachian State University and Philip R. Witmer, Ph.D., Appalachian State University The percentage-of-completion method of accounting for long-term construction projects represents an important exception to the principle that revenue is not recognized until the associated performance obligation has been fully satisfied. This method remains relevant, despite the recent Accounting Standards Update (ASU) from the Financial Accounting Standards Board (FASB) that rewrites much of the existing guidance on revenue recognition. Our paper reviews the application of the percentage-of completion method and presents an Excel spreadsheet that can be used by instructors to help teach the Read More…


Make an Impact in Web-Based Principles of Accounting Courses

Author: Dr. Maureen Flores, Troy University This study investigates university-level students enrolled in Web-based Principles of Accounting I classes, with a focus on student learning style as defined by Dunn and Dunn’s Learning Style Inventory. The results of this study may help administrators better understand the online learning experience by providing more insight into academic success in Web-based accounting classes according to student learning style preferences. Results will also offer professors insights into helping students attain their learning goals through appropriate course design. Finally, students will be able to assess their personal academic success capability in the online learning Read More…


The Story of Three CPA Clients

Author: Mitchell Franklin, Le Moyne College and Kenneth Ernst, Le Moyne College Case studies are a method of teaching that most heavily focus on graduate education. As effective as case studies can be as a teaching tool, many undergraduate faculty members avoid their use due to the cost and time commitment involved to administer. Additionally, most case studies available are written at a level that is beyond the expected skill sets of undergraduate students. This paper provides an example of a teaching note that can apply real life cases to students at the undergraduate level, and explain how the Read More…


Grab Student Attention with Headlines for Financial Reporting Fraud

Author: Douglas K. Barney, Indiana University SE Business and accounting students love to hear stories of business activities that make the headlines. To grab students’ attention, get them interested in accounting, and help them understand financial reporting, discuss the following fraudulent financial reporting cases in class; and if you really want to enliven the presentations, use some props, talk about how the fraudsters were caught, and provide results of criminal outcomes. Paraphrase the following narrative and you are well on your way to exciting classroom presentations about financial reporting fraud. If you more interactive learning in your classroom, assign Read More…


Assess Outcomes in Cost Accounting

Author: Ronald R. Rubenfield, Robert Morris University Assessing outcomes has always been an integral part of an instructor’s educational responsibilities. Historically, assessment was a confidential matter not externally reported even in the aggregate. Recently, however, there has been a push from constituents such as trustees, potential students, government entities and accrediting organizations to document educational outcomes. The Association to Advance Collegiate Schools of Business (AACSB) has been particularly out front in requiring assessment of learning as a reportable standard necessary in achieving and maintaining accreditation. This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips Read More…


Accounting Instructor’s Report: Fall 2017 Trends

Author: Belverd E. Needles, Jr., Ph.D., CPA, DePaul University In the Spring 2017 issue of Accounting Instructors’ Report (AIR), my Trends piece addressed a specific way, the teaching technique called the Nominal Group Technique, for engaging millennials (those students born between 1982 and 2000) in first-year accounting. In this Trends, I address this issue more broadly. In exploring the issue of “engagement” I found that there is more attention given to “engaged employees” or workers and to the common traits of highly “engaged workers” (Try Googling “traits of engaged workers” to see) than to “engaged students”. In exploring this Read More…


Expand the Way Students Think and Learn for National Arts and Humanities Month

“The study of humanities has allowed me to expand the way I think. To think differently, and to always see other peoples’ lives through their perspectives. To be able to think critically and not be spoon fed information – [and] actually thinking about the information I am absorbing.” –Francisco Rubio Fernandez, a Freshman at Santa Monica College, on the true value of Humanities coursework. As October nears and National Arts and Humanities Month begins, now’s the time to discover the importance of a humanities education, and share the objectives on which Humanities is built upon, including:

    Teach students
Read More…


Students Make Their Voices Heard on CengageNOWv2 Experience

Nearly 3,000 students across the country use CengageNOWv2 in a variety of accounting classes. We asked them to tell us about their experience—let’s find out what they had to say.

Covering 668 schools—a mix of two-year and four-year institutions and face-to-face, online or blended formats—2,871 students shared what they think about CengageNOWv2. The results included favorable opinions to the questions they were asked about their experience.

Click over to the infographic for more detailed information on what students are saying about CengageNOWv2.


Persistence Prevails in Student Success with Learning Objects

Students at Arizona State University needed a personalized online solution to support the flipped classroom model—Learning Objects to the rescue! Using excellent instructional design and technology demonstrably helps students, faculty and institutions. This case study describes our work with Arizona State University’s Psychology department where we developed personalized tools—using our Learning Objects platform—to heighten retention and persistence in students using LO. Here’s what we found:

    Targeted feedback for incorrect answers motivated students to persist until they got it right
    Engagement increased as students used easy-to-follow videos and interactive tools within LO, along with their psych book
    And, most importantly, students who used the
Read More…