Accounting White Papers

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…


Balanced and Efficient Summative Peer Evaluation In Group Work in Accounting Education

Authors:

Tom Downen Assistant Professor of Accounting & Steven Leerberg, Graduate Student (alumnus), Cameron School of Business, University of North Carolina Wilmington  As more university courses include group work, the need for student peer evaluation (SPE) grows ever stronger. In fact, students seem to have developed an expectation for group work and for a requirement or opportunity to evaluate their peers. A variety of SPE tools are used, often with different attributes (point scales, elements of evaluation, etc.) These different SPE tools often have varying application in different courses and for different collaborative tasks. This paper presents a brief summary of Read More…


A Study on the Impact of Cengage Learning’’s CengageNOW in Accounting

Student Learning and Engagement Improve with CengageNOW

This research study examines one of the most widely used digital tools in post-secondary education, Cengage Learning’s CengageNOW, an online teaching and learning resource that provides instructors with learning management tools to deliver better student outcomes.

The findings from this efficacy study show that students using CengageNOW had significantly higher grades compared with those who used the same textbook without CengageNOW. Read More…