AIR

AIR Winter 2019 Newsletter

The following articles are featured in the Winter 2019 issue of Accounting Instructor’s Report. Enjoy!         TRENDS The Relationship Between Accounting Students’ Personality, Professional Skepticism and Anticipatory Socialization  Author: Belverd E. Needles, Jr., Ph.D., CPA, CMA Editor, Accounting Instructors’ Report (AIR), DePaul University ARTICLE Improving Pass Rates in Intermediate Accounting Through Student Engagement Authors, all from Cleveland State University: Craig Fotin, DBA, CPA, Assistant Professor, Department of Accounting; Heidi Hylton Meier, DBA, CPA, Chair and Professor, Department of Accounting; Jan Rose, MBA, CPA, CMA, Lecturer of Accounting; Peter Poznanski, Ph.D., CPA, CMA, CFM, Professor Emeritus, Department of Accounting TEACHING CASE Drivers Wanted: An Audit Read More…


The Relationship Between Accounting Students’ Personality, Professional Skepticism and Anticipatory Socialization

Author: Belverd E. Needles, Jr., Ph.D., CPA, CMA Editor, Accounting Instructors’ Report (AIR), DePaul University Professional skepticism is an essential component of every audit. It is the foundation for detecting fraud and maintaining an independent attitude (AICPA, 2002). There has been an increased emphasis on professional skepticism in the last decade due to the large-scale accounting fraud cases that were the catalyst for regulatory reforms such as Sarbanes Oxley Act (SOX) in the US, increasing complexities transactions and the expanded use of estimates and fair value which require more accounting judgement. The lack of professional skepticism has been the case Read More…


Improving Pass Rates in Intermediate Accounting 1 Through Student Engagement

Authors, all from Cleveland State University: Craig Fotin, DBA, CPA, Assistant Professor, Department of Accounting; Heidi Hylton Meier, DBA, CPA, Chair and Professor, Department of Accounting; Jan Rose, MBA, CPA, CMA, Lecturer of Accounting; Peter Poznanski, Ph.D., CPA, CMA, CFM, Professor Emeritus, Department of Accounting   After completing Principles of Accounting I (financial accounting) and II (managerial accounting), most Accounting majors enroll in Intermediate Accounting 1 . For almost all students, the quantity and difficulty level of the material makes Intermediate Accounting one of the most difficult courses they will take in their degree program. Compounding this difficulty level is the Read More…


Using an Interactive Team-Based Activity to “Escape” Traditional Teaching Methods in an Introductory Financial Accounting Course

Author:

Chris McCullick, CPA, & Ashley Minnich, CPA, William Jewell College This paper will document the process of designing, constructing, and implementing an accounting-themed escape room. This activity was designed to capitalize on the massive popularity of escape-themed games, while also incorporating knowledge in the field of accounting. Through this activity, students in an introductory-level accounting course were provided with the opportunity to engage with financial accounting information in an interactive, team-based environment. Embedded in the activity’s design were course learning objectives that were matched with objectives in each of American Institute of Certified Public Accountants (AICPA) Pre-Certification Core Competency Read More…


Intersections of Service Learning in an Introductory Accounting Project

Author:

Glenn Skrubbeltrang & Staci Kenno, Brock University

Experiential education, or more specifically in this case service learning, is becoming an important piece of post-secondary education.

We outline a Team Service Learning Project (See Appendix A) implemented in a first-year managerial accounting course at a Canadian institution and highlight how it relates to the academic, work and community aspects that are key to students’ learning experiences.

Read the Full Paper


Accounting Labs as Scaffolding: Effect on Student Learning & Performance in Introductory Accounting Courses

Authors:

Devon Baranek, Nandini Chandar & Margaret O’Reilly-Allen, Rider University This paper analyzes the impact of creating a mandatory accounting lab intended to provide support and structure to freshmen accounting majors following a key departmental initiative to move the “Introduction to Accounting” course from the sophomore to the freshmen year. The goals of the accounting lab, facilitated by an outstanding upper-class accounting major are: (1) to increase understanding of classroom material through added explanations, reinforcement of key concepts, and additional practice and testing; (2) to help students transition from high school into college by providing added structure and support; (3) to Read More…


Financial Statement Analysis as a Capstone Event in Introductory Accounting Courses: Four Years of Success

Author:

Michael J. Krause MS, CPA (NY & IN) Professor Emeritus Le Moyne College Financial statement analysis in the 200 level Managerial Accounting course can be used as a final exam event. The event requires student oral presentations to peers and an accompanying written summary report for the instructor. Such a project designed to provide a capstone experience for the mandatory Business School six credit hour core sequence in Financial / Managerial Accounting. Also, the project makes better use of the scheduled 150 minutes’ final exam period. Students can compete for extra points awarded to the three best presentations as voted Read More…


Do Learning Styles Matter in Introductory Accounting?

Author:

Belverd E. Needles, Jr., Ph.D., CPA, CMA, School of Accountancy, DePaul University What is the impact of learning styles on academic performance, especially in an introductory accounting course? Are certain learning styles more dominant than others for certain disciplines? This question was asked in a fine research article by two academics from New Zealand.1 By using major assessment methods in an introductory accounting course, students ‘learning styles were assessed using Kolb’s Learning Style Inventory Version 3.1, the authors find some interesting results that can help us be better teacher in introductory accounting. The results summarized in this Trends indicate that students’ academic performance Read More…


Winter 2018 AIR Newsletter

The following articles are featured in the Winter 2018 issue of Accounting Instructor’s Report. Enjoy!

TRENDS

ARTICLES


Making the Case for Creating Course Diagrams

Authors:

Kay E. Zekany, Ph.D., CMA, College of Business Administration, McNeese State University (Corresponding Author)
Mercy Palamuleni, Ph.D., College of Business Administration, McNeese State University

ABSTRACT

We have all heard the idiom, “A picture is worth a thousand words.”  And we frequently use a graphic in our research to illustrate the hypothesized relationships between the concepts we are studying.  But do we also use a picture or graphic to illustrate the flow of concepts in our courses?  We should.  This paper has several objectives: to explain what a course diagram is and why you should create one for each of Read More…