AIR Spring 2016

Mobile Devices in the Accounting Classroom

Rapid improvements in technology have changed the role of accounting professionals. They are no longer just number crunchers. Instead, they are business professionals involved in a wide range of business services (Boyce, 1999). Spreadsheet, tax, and accounting software programs have decreased the amount of time spent on gathering, recording, and processing data and increased the amount of time available for more complex professional services such as financial planning, fraud investigation, and consulting. Technology has increased the demand for immediate access to information and will continue to change the way information is provided to and used by accounting professionals (Albrecht and Read More…

Spring 2016 Needles Trends: Groups in Intro Accounting

As educators, we must adapt to the trends that affect our students’ lives and careers. An overwhelming trend today is the trend toward work and study in groups. As business and technology becomes more global and complex, the business world has come to rely more on use of teams or groups. One study published recently in the Harvard Business Review (February, 2016) found that the time spent by managers and employees in collaborative activities has ballooned by 50 percent or more over the past two decades and that at many companies, more than three-fourths of an employees’ day Read More…

Tips to Flip the Classroom

The costs and benefits of the flipped classroom have been heavily debated in both general educational research as well as research in specific disciplines (e.g. accounting education). For flipped classroom learning to work, it cannot be an effort by one instructor in one section of a course. A successful flipped classroom has to be a department or school wide effort led by Deans and Department Chairs where faculty work collaboratively to assure that students are taught the skills to learn in this format, starting with the introductory accounting course. This article discusses best practices, which allow a flipped classroom Read More…

Bonds Issued Between Interest Payment Dates: A Student Project

Generally accepted accounting principles (GAAP) require that bonds issued by a company be amortized using the effective interest method, unless the straight-line method is not materially different (Accounting Standards Codification 835-30-35). Intermediate accounting textbooks make this point clear and examples, exercises and problems are consistent with that requirement. That is, until the topic moves to bonds that have been issued after the intended issue date or between interest payment dates and therefore interest has accrued. When the topic of bonds issued between interest payment dates is addressed, the examples suddenly and inexplicably begin adopting the straight-line method. The reasons Read More…

Adaptive Learning for Online Accounting Courses

This paper is a study of students’ achievement in the Comprehensive Final Exams on online intermediate accounting courses with and without the use of adaptive learning technology. The Comprehensive Final Exam scores of courses without the adaptive learning component will be compared with those classes with integrated adaptive learning technology. The results of the Comprehensive Final Exams will be analyzed in terms of percentage of questions correctly answered on the exam by the students tied up to the Course Learning Outcomes (CLOs) for the courses. The results were indicative of improvements in students’ performance in the Comprehensive Final Exams Read More…

Accounting Instructors’ Report, Spring 2016: Table of Contents

The following articles are featured in the SPRING 2016 issue of the Accounting Instructors’ Report: TRENDS
Using Groups in Introductory Accounting
Belverd E. Needles, Jr., Ph.D., CPA ARTICLES
Adaptive Learning For Online Accounting Courses
Dr. Consolacion Fajardo
National University, California ‘Tips to Flip’ the Classroom
Mitchell Franklin, Ph.D., CPA
Lemoyne College Mobile Devices in the Accounting Classroom
Julie Staples, CPA
College of Commerce & Business Administration Jacksonville State University
Taleah Collum, Ph.D., CPA College of Commerce & Business Administration
Jacksonville State University TEACHING TECHNIQUES
Bonds Issued Between Interest Payment Dates: A Student Project
Timothy B. Read More…