AIR

Accounting Instructors’ Report, Winter 2006: Table of Contents

TRENDS
Who Are Our Students?
Belverd E. Needles, Jr., Ph.D., CPA ARTICLES
Student’s Attitude of Accounting as a Profession: Can the Video “Takin’ Care of Business” Make a Difference?

Sheri Erickson, Minnesota State University Moorhead Teaching After-Tax Cost-Volume-Profit Analysis
Danny Kennett, Emporia State University
M. George Durler, Emporia State University The Penultimate Cash Flow Problem
William Cress, University of Wisconsin – La Crosse
Kenneth Winter, University of Wisconsin – La Crosse The Use of Personal Response System in Accounting Courses
Joann Segovia, Minnesota State University Moorhead Accounting Education: Perpetuating the Obsolete
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The Virtual Learning Environment: Student Use and Perceptions of its Usefulness

The rapid acceptance of and changes in information technology has meant that the pedagogical benefit of incorporating new technologies into subject delivery is not well understood and the non-discipline specific findings are inconclusive (Bonner, 1999; Brace-Govan & Clulow, 2000; Reeves, 1997; Smeaton & Keogh, 1999). Even though some studies have reported that improved learning outcomes result from heightened motivation and extended mental effort (Bryant & Hunton, 2000; Kember, 1995; Koh & Koh, 1999; Kozma, 1991), Ramsey (2003) concludes that the impact and use of technology on learning outcomes for students and faculty are not well understood. That this issue has not been well examined in the accounting literature (Bryant & Hunton, 2000) provides the motivation for this study to investigate how students utilise a Virtual Learning Environment (VLE) and second to identify student perceptions of its usefulness.
 
This study seeks to provide a platform for evaluating the pedagogical effectiveness of an accounting VLE by first ascertaining how students utilise this learning tool and second identifying student perception of the VLE as a learning tool.
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Classroom Disruption Management: A Causal-Preventive-Corrective Model

Have you recently been inside of a college classroom? Of course you have, since you are a college instructor. If you have been teaching for many years, you may have noticed that the atmosphere in the classroom has changed and not for the better. If you are a new instructor, you probably are second guessing your chosen career or maybe you feel that you needed better preparation for managing the classroom. This paper explores the problem of classroom disruption and offers a solution for classroom disruptions.

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How Can We Motivate Our Students?

In previous issues of AIR, Belverd E. Needles, Jr. first addressed the issue: “Who are our students?” by identifying the characteristics of our students that are important sources of the dissatisfaction many faculty feel toward their teaching situation (Winter 2006). He then addressed the issue: “What motivates our students?” by identifying some characteristics that will help us understand what motivates students today, how we can meet students on their own ground, and how we can improve the accounting learning process (Fall 2006). In this issue of Trends, he continues the discussion of how we as accounting instructors can deal with the challenges of today’s students by addressing the issue: “How can we motivate our students?” He will do this by first citing some research relevant to this issue and then describing the approach he takes in his classes.
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Accounting Instructors’ Report, Winter 2007: Table of Contents

TRENDS
 
How Can We Motivate Our Students?
Belverd E. Needles, Jr., Ph.D., CPA

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Financial Markets: Curricular Struggles with Ethics and Regulation

Since the internet stock bubble burst in the NASDAQ in 2001, there has been a flurry of activity. Prosecutions for various financial transgressions, Congressional inquiries, academic studies and a general sense that ethical and regulatory failures contributed to significant damage are all features of the financial landscape since 2001. One of the critical features of this post bubble financial landscape has been the passage of the Sarbanes-Oxley Act. There are lessons to be gleaned from this experience for the teaching of business ethics in the business curriculum. The purpose of this paper is to examine those lessons as they apply to the curriculum in teaching accounting, economics and finance topics in the business curriculum.
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A Diagnostic Test and Follow-Up Survey: A Practical Assessment Tool

Despite notoriously low attendance, Le Moyne College schedules classes for the Monday and Tuesday of Thanksgiving week. As a result, the author usually searches for an activity that does not cover new lessons. But several years ago, he decided to try something different by conducting an experiment. On the Wednesday prior to Thanksgiving week, he informed his Intermediate 301 class that I would be giving a diagnostic exam during the last class before their holiday break. I explained that the exam would cover the accounting cycle and that I did not expect them to prepare. Twenty-nine students (out of a total population of forty –three) came to class that day at either 3:30 PM or at 5:30 PM.
 
This paper describes the author’s experience and his conclusion that a diagnostic test is an excellent example of a course-embedded assessment tool.

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Strategies for Effectively Teaching Online Accounting Courses

Kung (2002) stated that distance learning courses can be an effective means to acquire knowledge outside of the classroom environment for many academic disciplines. Students who choose to take online courses might do so simply for career development. Time constraints, distance, and finances could also be other factors why students enroll in distance education. Since many students will often be non-traditional students working full time, taking traditional accounting courses might prove to be extremely difficult considering their schedules and increased responsibilities. Additional motivators could include the quality of the instruction and the material provided (The changing, 1993).
 
Sometimes students will choose distance education courses because of the technology perks instead of the need for education and may choose distance learning (and
particularly online accounting courses) for the wrong reason (Katz, 2002; Vamosi, Pierce & Slotkin, 2004). If students choose online accounting courses for technological convenience rather than a more appropriate course delivery for their individual learning style, student success might be compromised (Haugen & Becker, 2005; Hogan, 1997; The changing, 1993). It would help faculty members who teach online for the first time (or more) to understand major student issues from the perspective of online students. After teaching her first online course, the author (in addition to conducting several research projects on student success in distance learning) completed 5 online graduate accounting courses at two different universities in order to better understand what it can be like on the student side of a distance learning course. This paper summarizes those efforts.

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Accounting Instructors’ Report, Spring 2007: Table of Contents

TRENDS

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

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Cognitive Diversity

The nature of a particular class depends strongly on the mix of the ages of students in the classes because age is associated with the average cognitive maturity of students. This characteristic exists in both four-year and two-year schools. As a result, the professor must adapt to each class. Two classes may be approached differently even though using the same syllabus.

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