Big Data: Small Steps with Excel


Ting Jie (TJ) Wang, Ph.D, Associate Professor of Accounting, College of Busines, Governors State University Big data have attracted a lot of attention from both accounting profession and academics in the past several years. For instance, KPMG is partnering with Ohio State University and Villanova University in developing a master accounting degree program in data analytics (Lynch, 2017). Deloitte is in alliance with Intermountain Healthcare around big data and data analytics (McCann, 2013). Accounting literature shows that big data gain an important role in accounting since it has impacts on how data for financial and managerial accounting are measured and Read More…

A Proposal for Building Critical Thinking Skills for the New CPA Exam


Michael S. Wilson, PhD, CPA, CGMA, Associate Professor, Metropolitan State University The American Institute of Certified Public Accountants (AICPA) launched a new version of the Uniform CPA Exam on April 1, 2017.  Professional content knowledge will remain fundamental to protecting the public interest, but newly licensed CPA’s must also possess higher order cognitive skills (critical thinking, problem solving and analytical ability), professional skepticism, an understanding of ethical responsibilities, an understanding of the business environment, and effective communication skills, according to Tysiac 2016. Tysiac 2016, provides an example of changes to the exam by describing a document review simulation.  A Read More…

Required Knowledge and Skills of Business School Graduates: A New Concern


Suzanne N. Cory, Professor of Accounting, St. Mary’s University, San Antonio, Texas Skills that are essential for successful entry into the business world after college graduation have been discussed extensively in recent years. College administrators and faculty continuously strive to ensure their graduates have the skills and knowledge required in the business arena by updating and changing curricula. These update and changes are often the result of analyzing survey responses provided by employers of their graduates. Business school faculty then struggle to address concerns included in the survey responses about skills that are lacking in their graduates. As a Read More…

The Impact of Integrating a Publisher’s Digital Solution in Online and Offline Accounting Courses


Consolacion L. Fajardo, DPA [email protected]
Sharon Lightner, PhD., [email protected]
National University
California, USA


This empirical research investigates the impact of integrating a publisher’s digital solution Connect into both online and onsite accounting courses. The objective is to enhance the students’
learning experience and performance by (1) assuring that students have all course resources prior to the start of class and (2) providing a mechanism for students to have immediate and more personalized feedback on work completed. Various tools in Connect available to faculty to facilitate learning include: LearnSmart (the adaptive learning component of Connect), homework assignments Read More…

Engaging Today’s Millennial (and Other Students) Part III


Editor, Accounting Instructors’ Report
EY Distinguished Profess of Accounting
School of Accountancy
DePaul University

In the past AIR Trends (Spring 2017 and Fall 2017), I address Engaging Today’s Millennial (and other students) first through use of the Nominal Group Technique (NGT) and second through understanding what students want in an instructor. In this Trends, I address the effect of class timing and its effect on student performance.(1) The performance of students in your classes Read More…

Fall 2017 Accounting Instructor’s Report Table of Contents

The following articles are featured in the Fall 2017 issue of Accounting Instructor’s Report. Enjoy! Trends

Article Teaching Techniques Read More…

Use the Percentage-of-Completion Method as a Teaching Aid

Author: Kennard S. Brackney, Ph.D., Appalachian State University and Philip R. Witmer, Ph.D., Appalachian State University The percentage-of-completion method of accounting for long-term construction projects represents an important exception to the principle that revenue is not recognized until the associated performance obligation has been fully satisfied. This method remains relevant, despite the recent Accounting Standards Update (ASU) from the Financial Accounting Standards Board (FASB) that rewrites much of the existing guidance on revenue recognition. Our paper reviews the application of the percentage-of completion method and presents an Excel spreadsheet that can be used by instructors to help teach the Read More…

Make an Impact in Web-Based Principles of Accounting Courses

Author: Dr. Maureen Flores, Troy University This study investigates university-level students enrolled in Web-based Principles of Accounting I classes, with a focus on student learning style as defined by Dunn and Dunn’s Learning Style Inventory. The results of this study may help administrators better understand the online learning experience by providing more insight into academic success in Web-based accounting classes according to student learning style preferences. Results will also offer professors insights into helping students attain their learning goals through appropriate course design. Finally, students will be able to assess their personal academic success capability in the online learning Read More…

The Story of Three CPA Clients

Author: Mitchell Franklin, Le Moyne College and Kenneth Ernst, Le Moyne College Case studies are a method of teaching that most heavily focus on graduate education. As effective as case studies can be as a teaching tool, many undergraduate faculty members avoid their use due to the cost and time commitment involved to administer. Additionally, most case studies available are written at a level that is beyond the expected skill sets of undergraduate students. This paper provides an example of a teaching note that can apply real life cases to students at the undergraduate level, and explain how the Read More…

Grab Student Attention with Headlines for Financial Reporting Fraud

Author: Douglas K. Barney, Indiana University SE Business and accounting students love to hear stories of business activities that make the headlines. To grab students’ attention, get them interested in accounting, and help them understand financial reporting, discuss the following fraudulent financial reporting cases in class; and if you really want to enliven the presentations, use some props, talk about how the fraudsters were caught, and provide results of criminal outcomes. Paraphrase the following narrative and you are well on your way to exciting classroom presentations about financial reporting fraud. If you more interactive learning in your classroom, assign Read More…