AIR Winter 2010

Designing a Hybrid Class in Accounting: How to Get Maximum Mileage?

The purpose of this paper is to present a recommended design for a hybrid course in accounting. The demand for distance education courses has seen a significant growth in the last few years. The Department of Education provides that during the 2000-2001 academic year, 56% of all two-year and four-year institutions offered distance education courses (U.S. Department of Education 2003). This emerging method of teaching has been popularly termed as “online education” by various constituents. For the purpose of this paper, an “online course” is where the teacher and student may never have face-to-face contact and the entire course is taught through a course management software, such as Blackboard Learning System (Blackboard) or WebCT.
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Forming Groups in the Age of YouTube

The American Institute of Certified Public Accountants (AICPA) has identified interaction and communication as important personal competencies in its Core Competency Framework for Entry into the Accounting Profession. The Accounting Education Change Commission in Position Statement Number 1 (September 1990) also emphasized the importance of Interpersonal skills, which include the ability to work effectively in groups and to provide leadership when appropriate. Hence, learning to work together in groups has thus become an essential part of the introductory accounting class experience. The question becomes “What is the best way for an instructor to form or facilitate the formation of these groups?” Students can be placed in groups randomly by the instructor. Alternatively, students can self-select their own groups. However, in the introductory accounting course, students usually do not know each other and typically choose students who happen to be sitting next to them in class. This often does not lead to the optimum group outcome. It is more helpful for students to strive for balanced competencies to achieve their common goal.

After a YouTube segment on speed dating came to my attention, it seemed to be a fun and possibly ideal solution to forming groups of diverse students in my introductory classroom. I decided to try it!
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Formal and Informal Feedback Tools to Enhance the Student Learning Process

Feedback, while being an important part of the learning process, is often misunderstood and poorly constructed. A common complaint of feedback by the receiver is that the sender or giver only focuses on the negative aspect of the performance without providing any positive comments. Also, the feedback process is intended to be interactive where the receiver can disagree, ask a question, repeat information for understanding, or otherwise talk back in the communication process, whereas it often is not. This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach Read More…


Using Annotated IFRS Financial Statements as a Teaching Aide

In July 2009 PriceWaterhouseCoopers (PWC) sent an email communication to collegiate accounting educators regarding job candidate preparedness relative to International Financial Reporting Standards (IFRS). In this email PWC expressed an expectation that as of Fall 2009 sophomore students should be developing a “”pre-awareness”” of IFRS and that interviewing juniors and above should have a “”full awareness”” of IFRS. “”Pre-awareness””, per PWC, consists of the abilities to define what IFRS stands for; articulate the general uses of US GAAP and IFRS; and recognize the important future role for IFRS. In contrast, PWC sees “”full awareness””, which it expects of juniors and beyond, as the 3 pre-awareness tasks outlined above plus a knowledge of the sources of US GAAP and IFRS; ability to describe examples of IFRS financial statements; ability to identify an example of a difference between US GAAP and IFRS, and, finally, the ability to explain the current status of IFRS and the likely timetable for its adoption.
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The Decade in Technology

While most instructors are focused on making the most of productivity technology, the technological developments in the last decade—the 2000s—are all about instant access to information and communication in the moment. If we are to relate to our students today and help them cope with the business world they will be entering, we must embrace the technology that they use and with which they are familiar.
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Accounting Instructors’ Report, Winter 2010: Table of Contents

TRENDS
The Decade in Technology

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