AIR Fall 2016

Accounting Instructors’ Report, Fall 2016: Table of Contents

The following articles are featured in the FALL 2016 issue of the Accounting Instructors’ Report: TRENDS Developing Highly Motivated Students
Belverd E. Needles, Jr., Ph.D., CPA ARTICLES Lighting A Fire: Start Igniting Student Motivation Janean S. Kleist, Ph.D., CPA (Inactive)
College of St. Benedict and St. John’s University Deborah J. Pembleton
College of St. Benedict and St. John’s University Integrating Fraud In The Introductory Financial Accounting Course Cynthia E. Bolt-Lee
The Citadel Thirty Nine Years Of Make-Up Exams
Terry Dancer
Arkansas State University TEACHING TECHNIQUES Analyze This, Analyze That: A Reversing Entry Case Ting Jie (TJ) Wang, Ph.D.
College of Read More…


Analyze This, Analyze That: A Reversing Entry Case

Analytical and problem solving skills are essential for not only forensic accountants but also traditional accountants (Davis, Farrel, and Ogilby 2014). The American Institute of Certified Public Accountants (AICPA) will in its tests increase focus on higher-order cognitive skills starting April 1, 2017. Those skills include, but are not limited to, analytical ability, critical thinking, problem solving, and professional skepticism, due to ongoing changes in the business world and impacts on the accounting profession from advancements in technology (AICPA, 2015). It is therefore important and imperative for accounting educators to cultivate an interest in learning among students, and grow Read More…


Lighting A Fire: Start Igniting College Student Motivation

This paper asserts that accounting students’ motivation is malleable and greatly influenced, both positively and negatively, by professor actions. It suggests professors make both intentional and inadvertent choices which influence behaviors and shape classroom motivation. Expectancy theory (Vroom, 1964) provides a framework and offers insight into specific actions professors can take (or halt) to increase student motivation and performance. This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses. Authors:
Janean S. Kleist, Ph.D., CPA, College of St. Benedict and St. John’s University
Deborah Read More…


Integrating Fraud in the Introductory Financial Accounting Course

Engaging the introductory financial accounting student remains an educational challenge, particularly given the importance of the course as a foundation for more advanced business studies. For the traditional accounting student, the lack of substantial employment experience can inhibit student learning. Students lose interest as they fail to see the relevance of a subject that appears to be unnecessary for all but future accounting professionals. The purpose of this paper is to present an instructional strategy that focuses on real issues in the workplace – where headlines reveal the increasing frequency of fraud. Using a fraud approach in introductory financial Read More…


AIR Fall 2016: Thirty-nine Years of Make-up Exams

“The makeup exam will live forever. During my 39 years of teaching Accounting, I have tried different methods for dealing with students missing and exam and wanting to take a makeup. I had an epiphany recently and thought I might share the idea with the rest of the academic accounting community. The idea is my new plan for dealing with makeup exams. Perhaps this method has been around for years and I am just way behind times. This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips and insights to those who teach accounting Read More…


AIR Fall 2016 Needles Trends: Developing Highly Motivated Students

“The makeup exam will live forever. During my 39 years of teaching Accounting, I have tried different methods for dealing with students missing and exam and wanting to take a makeup. I had an epiphany recently and thought I might share the idea with the rest of the academic accounting community. The idea is my new plan for dealing with makeup exams. Perhaps this method has been around for years and I am just way behind times. This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips and insights to those who teach accounting Read More…