Accounting Instructors’ Report, Winter 2014: Table of Contents

The following articles are featured in the Winter 2014 issue of the Accounting Instructors’ Report:   TRENDS
Learning Activities: Building Blocks for Constructing A Successful Course
Belverd E. Needles, Jr., Ph.D., CPA   ARTICLES
Ethical Attitudes Differ Among Generations: Implications for Accounting Educators
Curtis C.Verschoor Ph.D., CPA, CIA, CMA, CFE, DePaul University
Jon Mertz MBA, Corepoint Health   Ethical Sensitivity Exercise In First Year Accounting Courses
Roger L. Stichter DBA, CPA, Grace College   Innovative Verbal Communication Workshop: First Year Of Employment
Constance A. McKnight, University of Central Arkansas
Stephanie F. Watson, University of Central Arkansas   Entrepreneurs Need Accounting Read More…

Ethical Sensitivity Exercise in First-Year Accounting Courses

Future accountants need to realize the value of high ethical standards. The first process of Rest’s (1986) model of moral behavior is the recognition that an ethical situation exists or being morally sensitive. By assigning short cases in the first-year accounting courses at Grace College, this author encourages students to recognize ethical issues, collaborate with another student on the issue, and submit well-written responses to these issues four times during the first year of undergraduate accounting study. Read More…

Innovative Verbal Communication Workshop: First Year of Employment

Communication is a central competency that all accounting professionals should possess. According the AICPA, “individuals entering the accounting profession should have the skills necessary to give and exchange information within a meaningful context and with appropriate delivery.”1 This workshop is a unique approach to exposing students to verbal communication challenges in their first year of employment while giving them feedback on their own verbal communication skills. The workshop involves four role-playing scenarios and can be implemented in senior-level accounting classes, graduate-level classes, or accounting club meetings. Read More…

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


Read Teaching Innovative Problem Solving.

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


Read Online Teaching: The Warmth Factor.

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
Read More…

Teaching Judgment in Beginning Accounting

In this more extended Trends, Dr. Needles shows how realistic judgment examples can be introduced into your class using concepts and techniques that students will understand and benefit from at this level.

This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

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

Read Teaching Judgment in Beginning Accounting.