Efficacy and research

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…


A Common Sense Approach to Teaching Cost Variances: No Cheat Sheets Required

Author:

Margaret N. Boldt, Ph.D., CMA, College of Business, Southeastern Louisiana University This paper presents an alternative way of presenting cost variance calculations that helps students correctly solve typical cost variance problems and focus on the size of the variances rather than the labels of ‘favorable’ and ‘unfavorable’. This method uses three modifications to traditional methods of instruction to avoid some common pitfalls that may lead students to incorrectly perceive unfavorable variances as negative and needing attention while favorable variances are positive and do not need attention. The three suggested modifications to traditional instruction are easily implemented with any existing course Read More…


Creating a Rubric with Specific Tasks: an Effective Strategy for Beginning Accounting Projects

Author:

Michael J. Krause MS, CPA, (NY & IN), Professor Emeritus, Le Moyne College To accomplish a project’s desired learning outcomes, a well-designed rubric becomes the principal task organizer and the key student motivator. During project development or during a prototype test, the rubric could contain broad generally described tasks. However, once an author/instructor has obtained experience with a learning event, the rubric can best function with exact performance tasks especially when assignments target undergraduate beginning accounting students. With more advanced academic study and relevant work (intern) experience, undergraduate beginning accounting students are better able to benefit from the alternative of Read More…


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

Author:

Belverd E. Needles, Jr., Ph.D., CPA, CMA, School of Accountancy, 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 of the majority of Read More…


Experiences, Challenges and Perspectives of Adjunct Instructors

Adjuncts’ top priorities are to share knowledge and make a difference in the lives of their students. And yet, many still feel disconnected and less valued than full-time faculty because they believe they have to try harder in order to prove themselves. Most adjunct faculty hold master’s degrees or a PhD, and because several of them have professional/real-world experience in the course area they teach, they can bring that extra value to the classroom.

Adjunct Instructor Survey

Cengage partnered with Zeldis Research Associates in a three-phased multimethod study. 417 adjunct instructors completed an online survey, and 63 adjunct professors participated in Read More…


SAM’S Real-World Environment Empowers Students for MOS Exam Success

Employers used to prefer candidates with technological skills. Now they often mandate fluency in the use of computer applications, most notably Microsoft® Office. With 86% of hiring managers saying IT certifications are part of their hiring criteria, today’s college students are realizing the importance of preparing for — and passing — the Microsoft Office Specialist (MOS) exams. A study involving 1,600 students at 30 two-year, four-year, trade, and vocational colleges identified engagement, preparation, and confidence as three components required to drive student success on the MOS exams. The study also found that Cengage’s Skills Assessment Manager (SAM) provides an Read More…


Designing a New Experience for Mathematics, Statistics, and Physics: Pre-Course Assessments Target Knowledge Gaps

In 2014, the Cengage Learning Mathematics, Statistics, and Physics Teams set out to better understand the unmet needs of students and instructors. We interviewed, observed, surveyed, conducted usability tests, and met with thousands of students and instructors from around the country. Along the way we developed a deeper appreciation and understanding of how quantitative courses are taught and learned, the main challenges that students and instructors typically encounter, and how technology is used to accomplish course outcomes. Our initial research revealed that today’s instructors and students in math, statistics, and physics demand more from technology than they did 20 Read More…


Understanding Medical Terminology: How MindTap Drives Instructor and Student Success

Students preparing for successful careers as health care professionals must first master the complex medical terminology necessary to provide optimal patient care in the nation’s hospitals, clinics, and physician’s offices. Future health care professionals in pursuit of a comprehensive clinical foundation must equip themselves with the ability to accurately recognize, define, and pronounce medical terms on which successful patient diagnostics and outcomes largely rely. To efficiently develop this key skill set, instructors and students have for years relied on Cengage Learning’s MindTap for Medical Terminology, an online learning platform that combines a number of learning tools to personalize the Read More…


Philosophy Students Achieve Higher Grades and Instructors Report Improved Critical Thinking Skills with MindTap

In the fall of 2015, MarketingWorks and SEG Measurement, two independent research firms, conducted a comprehensive study of whether students in philosophy courses that use MindTap® receive higher grades and improve their critical thinking skills more than a comparable group of students in similar philosophy courses that do not use MindTap. A total of 227 students and nine instructors teaching 15 philosophy classes in nine different institutions of higher education participated in the MindTap research, including five classes that used MindTap and 10 classes that did not. All instructors who used MindTap provided feedback about MindTap throughout the semester, Read More…