Efficacy and research

Growing Enrollment & Student Potential: How One Program Prepares Learners for Higher Education

This fall, freshmen across the University of California’s campuses will arrive with expectations of how to excel—but with the institution’s newest location comes new student experiences. In rural Merced, one unique student population brought opportunities to effect change in a community and bring digital literacy to young learners—many of whom are the first in their families to enroll in higher education. Kevin Reimer, Instructor in UC Merced’s University Extension Department, reveals how he developed a dual-enrollment program that builds skills for high school students while putting them on the path to college.   Reducing Fears for First-Time Enrollers Merced is located in a Read More…


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…


Teaching with Technology: 2 Tools to Increase Engagement and Success

Author: Eugene Matthews, Ph.D., Park University  Tool #1: ZipGrade An Inexpensive, but Effective App ZipGrade is one of two mobile applications I use consistently to reduce my grading time by at least 90%, evaluate my teaching and student knowledge, reduce student anxiety and enhance student success. Here’s how I make it work for me. As the name implies, ZipGrade is a simple and inexpensive mobile application (approx. $15.00 annually) which lives in the cloud and works through my smartphone. It uses Creative Commons downloadable Scantron-style question sheets (20, 50, 100), which I add to my quizzes and exams. After Read More…


Summer 2018 AIR Newsletter

The following articles are featured in the Summer 2018 issue of Accounting Instructor’s Report. Enjoy!         TRENDS & TOPICS  The Relationship between Accounting Students’ Personality, Professional Skepticism and Anticipatory Socialization Belverd E. Needles, Jr., Ph.D., CPA, CMA Editor, Accounting Instructors’ Report (AIR), DePaul University   Creating a Rubric with Specific Tasks: an Effective Strategy for Beginning Accounting Projects Michael J. Krause MS, CPA (NY & IN), Professor Emeritus, Le Moyne College   Balanced and Efficient Summative Peer Evaluation In Group Work in Accounting Education Tom Downen & Steven Leerberg, University of North Carolina Wilmington    A Common-Sense Approach to Teaching Cost Variances: No Cheat Sheets Required Margaret N. Read More…


Knocking Out Student Misunderstandings On Applying Manufacturing Overhead

Authors:

James M Emig, PhD, CPA, Villanova University Robert P Derstine, PhD, CPA, West Chester University Thomas J Grant, Sr., M.B.A., CMA, Kutztown University Many schools schedule managerial accounting after students have completed the financial accounting course. For those students not exactly enamored with their experience in financial accounting, imagine their ‘delight’ in now being forced to take your managerial accounting course. It can be a struggle to get those students to do little more than ‘memorize’ and be satisfied with just surviving the course. Using our combined 125+ years of teaching experience, we have developed ‘tricks and techniques’ to make Read More…