Curriculum and Programs

German Cost Accounting vs. Activity-Based Costing

Activity-Based Costing is often used in cost/managerial accounting as a cost measurement, yet accounting practices can differ widely between countries. To be able to recognize difference and similarities in seemingly identical practices between countries provides an opportunity for improvement and allows managers to draw managerial implications in light of the increasing internationalization of companies. This paper compares the USA Activity-based Costing (ABC) and the German (GPK) Activity-based costing. The paper establishes differences based on purpose, cost, concepts construction and cost allocation, and quantity and quality of cost information.

From this research it appears that many of the enterprises in the USA as well as those in other countries should take a look at the ways their international counterparts successfully measure and manage organization performance, in order to resolve limitations in North American practices and in referencing the German Cost Accounting system.

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Using End-of-Term Student Feedback for Classroom Growth

Gathering and utilizing student feedback is essential to ensuring that the courses you teach are facilitating learning and that your content and teaching styles are constantly evolving with the students. In McKeachie’s Teaching Tips: Strategies, Research, and Theory for College and University Teachers, authors Marilla Svinicki and Wilbert J. McKeachie provide tips on how to gather student feedback and how to use it to improve your course content or teaching style. Tailor the questionnaire to your course – Institutions often provide a standard form that can be used in any class, regardless of discipline or size. Add additional Read More…


Moving Your Course Toward the Online Environment

Guest Contributors: Sande Johnson, Worth Hawes, and Deborah Hoffman, Academic Services Consultants, Custom Learning at Cengage Learning. Are you considering teaching a course online for the first time? In this post, contributors Sande Johnson, Worth Hawes, and Deborah Hoffman share some first steps to consider when moving toward the online teaching environment. Have questions about moving a course online, or tips to share from your own experience? Include them in the comments section below! So you’ve decided to give this online teaching thing your ole college best. It really doesn’t have to be as difficult as you might think, but you do Read More…


The Secrets of Designing Great Software for Learners

An Interview with Rob Dumas, Executive Director of User Experience, Cengage Learning
Software that delivers a great user experience is not created by accident. It takes one or more experienced user experience (Ux) designers, a delicate balance of art and science, and a development team that shares the product vision. Products that are designed to increase student engagement and improve outcomes have to appeal to instructors and their students in order to deliver on those promises. I caught up with Cengage Learning’s Executive Director of User Experience, Robert Dumas, a couple of weeks ago to discuss the intricacies of Read More…


What Activities Work to Achieve Learning? Merrill’s First Principles

It’s likely that you encourage learners in your classroom to connect the material you’re covering to examples from their own lives. How do you then take it a step further and get them to think critically and apply what you’ve taught them to solve a problem? Leave your thoughts and ideas in the comments section below. Guest Contributor: Erin Doppke, Senior Instructional Designer, Cengage Learning Custom Solutions As you approach your courses for next semester, consider incorporating an instructional model on which many instructional designers rely: Merrill’s First Principles of Instruction (Merrill, 2002). Instructional designers think of Merrill’s First Read More…


Elements of a Well-Written Syllabus

Guest Contributor Jennifer Hurd, Ed. D. Your syllabus represents your plan for the term, and communicates your expectations to your students. But what, precisely, should that syllabus include? Here, Jennifer Hurd shares her thoughts on the essential elements of a thoughtfully crafted, useful syllabus. Do you have suggested strategies for crafting an effective syllabus? Please share them in the Comments section below! Instructors teaching in higher education institutions are expected to provide a syllabus for each course being taught. Some departments have a template syllabus for faculty to use, but many are on their own. The syllabus is like a contract between Read More…


The Fiscal Cliff

Though it’s been in the news for some time, tensions continue to grow as we get nearer to the fiscal cliff looming at the end of this year and Congress has still not reached a compromise. What is the fiscal cliff, how did we get here, what provisions are involved, and what’s important to note if you’re teaching about it? Prior to the election, Bill Raabe, taxation professor at Ohio State University and author on the South-Western Federal Taxation series and Federal Tax Research text, recorded a podcast about the fiscal cliff, what it means, Read More…


The Seven Attributes of Modern LMS Content Integration

The latest generation of homework solutions and other course content from publishers is more flexible and tightly integrated with the Learning Management System (LMS) environment than ever before, thanks to the IMS Global Consortium’s LTI standard — and the efforts of publishers and LMS vendors to extend the standard. A new whitepaper, The New Rules of LMS Content Integration, explores this topic in detail. Here is an excerpt from the paper — a list of what to look for when reviewing offerings from publishers and LMS vendors:

    Single sign-on: Instructors and class participants should not be required
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Optimizing Learning Activities for Student-Centered Learning

As you approach the beginning of a new year, and likely the start of a new term, we’d like to revisit an article from an early edition of the Cengage Learning eNewsletter that addresses some best practices that you can keep in mind as you think about creating student-centered activities. Do you have a “success story” about how you have re-shaped assignments so that they are more student centered? Share it in the comments section below! Guest Contributor Jason Lancaster, M.Ed. Regardless of the model you use, designing a meaningful educational program requires careful analysis, thoughtful development, and thorough assessment. Here, Read More…


Your Teaching Ideas

As an educator, no matter your teaching environment, you’re constantly looking for new ideas for engaging your students and keeping them motivated to learn. We admire this trait, and we’re also inspired by the ideas you’ve shared with us. In this spirit, we’re pleased to share some of those ideas with our readership. See below for ideas on keeping students — and yourselves! — engaged with, and energized for, the educational process. Do you have any teaching ideas you’d like to share with the community? Respond in the Comments section below! ***** Most of today’s students prefer hands-on learning in the classroom. Therefore, Read More…