AIR Spring 2007

Accounting Instructors’ Report, Spring 2007: Table of Contents


Cognitive Diversity
Belverd E. Needles, Jr., Ph.D., CPA

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Cognitive Diversity

The nature of a particular class depends strongly on the mix of the ages of students in the classes because age is associated with the average cognitive maturity of students. This characteristic exists in both four-year and two-year schools. As a result, the professor must adapt to each class. Two classes may be approached differently even though using the same syllabus.

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Statement of Cash Flows

The statement of cash flows is a required financial statement, just like the income statement and balance sheet. Its purpose is not to measure the quantity of the cash flow during any given accounting period; that could be obtained simply by comparing the total of all cash increasing activity with all cash decreasing activity during the accounting period. The statement of cash flows examines a qualitative feature, specifically the reliability, of cash flows during the accounting period.
This paper covers the classification of the statement of cash flows, as well as methods of compiling the statement of cash flows. It also provides an example of the methods used for Operating activities.
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Perceptions of Efficacy Across Course Levels, Course Types, and Location in a Distance Learning Environment

During the last decade, technology has made a dramatic impact on the pedagogical environment of business schools across the country and this trend is likely to accelerate in future. Two major forms of technology-mediated learning that have emerged are: web based instruction and distance learning. Also, the number of part-time, off-campus, and non-traditional students is growing. The demands of family and work place often prevent such students from going back to campus on a full-time basis. Compression technologies, increased computing power and speed, high quality video transmission, and access to highspeed Internet and their declining costs, have made distance learning a viable medium of instruction. From an economic perspective, distance learning allows sharing of instructional costs among multiple sites, giving schools that implement distance learning programs a cost advantage (Yang 2006). It also gives the schools an opportunity to tap the market segment of non-traditional students and students residing in remote regions (Walsh and Reese 1995). Therefore, it is not surprising that an increasing number of universities, both large and small, currently offer courses and sometimes even entire degree programs in a distance learning environment. (Mackay and Stockport 2006).
Despite such widespread use of distance learning technology, there is scant evidence about students’ perceptions of the teaching environment in distance learning
courses. This paper examines responses to a survey of students enrolled in a variety of distance learning business courses. The remainder of this paper is organized as follows. First, various distance learning delivery formats are reviewed and the class environment in which distance learning courses are offered at a regional university is described. Sample selection procedure and descriptive statistics are provided in section 3. The fourth section provides a review of prior research and presents the hypotheses tested in this study. The results appear in section 5. Limitations of the study are pointed out in section 6. The final
section summarizes the results of the study.
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Teaching Auditing Students About Internal Controls From an Internal Audit Perspective

In the Sarbanes-Oxley era there is a real need for a good understanding of the different responsibilities and reliances that can be placed on the work of others. External auditors must have a good comprehension of the types and extent of work that internal auditors do. Since most universities do not provide a stand-alone course on internal auditing, students must rely on what they learn in the mainstream auditing class to obtain their understanding of what an internal auditor does. This paper provides auditing instructors a vehicle for teaching the need for, and the approach to, how internal auditors do their jobs.
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Electronic Portfolios as Assessment Tools

Growing professional demands on college graduates, coupled with the program assessment requirements for obtaining necessary program accreditations, create a need for assessment tools to assist faculty and staff in evaluating programs and their achievement of desired educational outcomes. Electronic portfolios provide an efficient and feasible means of evaluating student learning. This paper presents an overview of electronic portfolios, discusses using electronic portfolios as an assessment tool, and provides an example of an available electronic portfolio system that meets both student and program needs. This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and Read More…