Efficacy and research

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…


Arizona State University Psychology Dept. Gets Psyched with Learning Objects

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 support a flipped classroom model. The results were outstanding:

    Double-digit improvement in student retention
    Unanimous acclaim by the students that the platform was easy to use and navigate
    And, most importantly: students who used the tools did demonstrably better in the course

Partnering with Cengage for Instructional Design

One of the many reasons to partner with Cengage is to take advantage of our incredibly skilled and Read More…


CengageNOWv2 Helps Students Efficiently Master Subject Matter

Long Beach Community College professor Kirk Canzano teaches financial accounting. But he used statistics to find out if his students’ performance on CengageNOWv2 out-of-class assignments correlated to their success on in-class exams. Short answer: Yes. Overall alignment between CengageNOWv2 homework scores and exam scores was a remarkable 0.93, indicating that homework performance almost perfectly predicted exam performance. CengageNOWv2 deserves credit for keeping students engaged with interactive activities, videos that walk students through problem-solving, and other tools that promote active learning. Canzano likes the automatic grading and gradebook analytics, too. With CengageNOWv2, there’s a lot in the plus column.

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Liberty University English Students Give MindTap a Special Shout-Out

It only took 20 minutes of hands-on experience for Virginia Dow to get hooked on MindTap. “It was so much easier to use than our existing digital product. I knew it would be much easier for my students,” says the Liberty University English instructor. She was right — her students reacted “extremely well” to the online resource, and for reasons that went beyond ease of use.

Students Credit MindTap for Course Success

“MindTap has been phenomenal for me and my students,” says Professor Dow. “One ESL student in developmental writing had missed a lot of answers on a test. She asked Read More…


A New Digital Solution Brings an Unprecedented Rise in Student Grades and Success

Unfortunately, there’s a phenomena running rampant across college campuses nationwide that kills weekends and prevents educators from being their best. It’s called grading overload, and Linda Manning, an Associate Professor at Pellissippi State Community College in Knoxville, Tennessee knows the problem as well as anyone. “It seems like we’re grading all of the time,” Manning said. “We could save a lot of time if we didn’t have to manually grade the assignments.” The students to whom Manning teaches Microsoft Office concepts and applications are often initially intimidated by what can be perceived as complicated software to learn thoroughly. Even more Read More…


Inclusive Access Partnership Boosts Student Retention and Course Success in North Carolina

Like their peers around the country, educators at Rowan-Cabarrus Community College (RCCC) in Salisbury, North Carolina are always seeking ways to improve the teaching and learning experience. One strategy that has generated good results is to make it as easy and appealing as possible for students to access and use course materials. Partnering with Cengage Learning, Rowan-Cabarrus initiated an inclusive access program in 2014. Through the program, the college purchases digital textbooks directly from Cengage Learning at a discounted price and provides a copy to each student as part of his or her course registration. The program has garnered Read More…