AIR Spring 2014

Teaching Innovative Problem Solving

This paper presents a practical approach to teaching students to ‘Think Outside the Box.’ Defining a mental box as having the four constructs of Curiosity, Openness, Risk and Energy, the paper describes how these can be measured and then expanded using a series of assignments designed to increase each of the constructs. Examples of some of the assignments are given with explanations.



Charles J.F. Leflar, Ph.D., CPA, University of Arkansas
Katie L. Terrell, MBA, University of Arkansas


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Implementing Learning Activities

Instructors face a challenging task of implementing the learning activities into a cohesive and interesting course for today’s environment. In this article, Belverd E. Needles looks at each learning activity in more depth by first addressing each activity’s advantages and limitations. Then, Needles provides guidelines for use including planning overview of the activity, key-learning tools for the activity, and how to set the environment for maximum learning using the activity.

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Flipping Your Final Exam

A financial statement analysis project can be assigned as a capstone event at the end of a Managerial Accounting business core course. Many Intro Managerial texts conclude with a financial statement analysis chapter. However, one wonders how many instructors utilize that chapter either because of a perceived lack of relevance or because such material got previously covered in the Intro Financial Accounting course. Therefore, Michael J. Krause decided to revisit Financial Accounting. Using common-size and ratio analysis, he created a final exam assignment that would hopefully link Managerial Accounting to lessons typically associated with Financial Accounting.

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Online Teaching: The Warmth Factor

Student participation and interaction with peers and the course instructor are essential qualities for any successful accounting online class. An experienced instructor from a private, residential university implemented a variety of techniques to encourage student interaction during online courses. Strategic approaches encouraging active participation and developing a sense of “warmth” were created for the instructor’s Governmental/Not-for-Profit accounting online classes. These approaches can be applied to any online accounting course.


Contributor: Michelle Li-Kuehne, CPA, MS, Saint John’s University


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From Idea Pitch to Business Brief

This paper presents two integrated course assignments – one for individuals and one for small groups – that encourage students to adopt an entrepreneurial mindset within the context of a managerial accounting principles course. The assignments consist of individual students preparing competition-quality idea pitches, several of which are then selected for development by student groups into business briefs addressing issues that are problematic to microentrepreneurs. These active and experiential learning assignments provide an efficient, engaging, and fun way to help achieve entrepreneurial mindsetting and a variety of other learning objectives.   Contributors: Jill E. Christopher, DBA, MBA, BSBA, Ohio Northern University
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Accounting Instructors’ Report, Spring 2014: Table of Contents

The following articles are featured in the Spring 2014 Accounting Instructors’ Report:


Implementing Learning Activities
Belverd E. Needles, Jr., Ph.D., CPA
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