AIR

Assess Outcomes in Cost Accounting

Author: Ronald R. Rubenfield, Robert Morris University Assessing outcomes has always been an integral part of an instructor’s educational responsibilities. Historically, assessment was a confidential matter not externally reported even in the aggregate. Recently, however, there has been a push from constituents such as trustees, potential students, government entities and accrediting organizations to document educational outcomes. The Association to Advance Collegiate Schools of Business (AACSB) has been particularly out front in requiring assessment of learning as a reportable standard necessary in achieving and maintaining accreditation. This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips Read More…


Accounting Instructor’s Report: Fall 2017 Trends

Author: Belverd E. Needles, Jr., Ph.D., CPA, DePaul University In the Spring 2017 issue of Accounting Instructors’ Report (AIR), my Trends piece addressed a specific way, the teaching technique called the Nominal Group Technique, for engaging millennials (those students born between 1982 and 2000) in first-year accounting. In this Trends, I address this issue more broadly. In exploring the issue of “engagement” I found that there is more attention given to “engaged employees” or workers and to the common traits of highly “engaged workers” (Try Googling “traits of engaged workers” to see) than to “engaged students”. In exploring this Read More…


Spring 2017 Accounting Instructor’s Report Table of Contents

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

Articles Read More…


Accounting Instructor’s Report: Spring 2017 Trends

Author: Belverd E. Needles, Jr., Ph.D., CPA, DePaul University Most of our students today are the so-called “Millennials.” This means they were born roughly in the years 1982 to 2000 (ages 17 to 35). Among other characteristics, they are tech-savvy, confident, practical, team-oriented, impatient and adventurous. Above all they are tech-savvy multitaskers, and prolific communicators. They are impatient with our well-prepared 60-minute lectures with well-groomed PowerPoint slides. They are bored by time spent going over problem solutions. They get their information in short bursts on their cell phones and form Internet services on Twitter and Snapchat. This article is from Read More…


Techniques to Teach Difference Between Absorption Costing and Variable Costing in Accounting

Authors: James M. Emig, Ph.D., CPA, Villanova University; Robert P. Derstine, Ph.D., CPA, West Chester University and Thomas J. Grant, Sr., M.B.A., CMA, Kutztown University To help students truly understand (rather than memorize), we have used our combined 100+ years of teaching experience to develop some “tricks and techniques” for the Variable Costing topic in Managerial Accounting courses. We have found it effective to initially present material in a “simplified manner,” along with some visual props, designed to help students understand the concepts and proceed from that basis to the more difficult material later in the course. This article is Read More…


New Leasing Standard: Challenges and Summary Handout for Accounting Students

Author: Dr. Thomas H. Oxner, University of Central Arkansas Although students may be familiar with apartment leases, and possibly “rent-to-own” furniture stores or car leases, most accounting students will be unaware that businesses commonly use leasing for long-term financing of asset purchases or long-term usage contracts. Lack of familiarity with this financing arrangement implies that the vocabulary and calculations will likewise be new territory for students. In addition, most debt agreements involve complementary journal entries on the borrower’s and lender’s journals. However, leasing agreements do not always result in complementary journal entries at the inception of the lease and in Read More…


Enhance Student Understanding in Intro Accounting Classes

Authors: John E. Dexter, Jr., Edinboro University of Pennsylvania and Julia M. Camp, Providence College Active learning techniques and hands-on learning can be used to explain and reinforce cost concepts in an introductory managerial accounting course. The purpose of this paper is to explain a basic activity used in a lecture and explain how the activity impacts the learning of the students. The activity involves allowing students to take apart and examine products before discussing concepts in class. Instructors using the activity found a considerably significant difference in learning between students using the activity versus students who did not Read More…


5 Tips to Enhance Accounting Student and Instructor Experiences in Online Classes

Author: Denise Dickins, Ph.D., CPA, CIA, East Carolina University The purpose of this article is to describe five tips designed to address these common student complaints and enhance their online experiences, while also addressing instructors’ complaints and improving student participation and interaction. The described, easy-to-implement tips were culled from existing research, online blogs, and my own experiences—both as a student and instructor. They can be implemented in all varieties of college-level accounting (or other) classes from the first undergraduate financial accounting course, to the penultimate graduate auditing class. The tips have been used in my online classes for the past Read More…


Accounting Instructors’ Report, Winter 2016: Table of Contents

TRENDSThe Big Picture: Accounting Education In The 1980s And Its Relevance For Today
Belverd E. Needles, Jr., Ph.D., CPA ARTICLES Teaching Intermediate Accounting: FASB’s Simplification Initiative
Dr. Thomas H. Oxner University of Central Arkansas
Dr. Karen M. Oxner University of Central Arkansas “The Effect Of Using Software To Teach The Accounting Cycle In An Introductory Accounting Course
Janean S. Kleist, Ph.D., CPA College of St. Benedict and St. John’s University
Michelle Li-Kuehne College of St. Benedict and St. John’s University “Supplemental Instruction (Si): An Academic Support Program
Jim Goldstein, Canisius College
Paul Sauer, Canisius College “Read More…


Teaching Intermediate Accounting: FASB’S Simplification Initiative

In June 2014, the Financial Accounting Standards Board (FASB) announced a Simplification Initiative with two related goals: reduce unnecessary complexity of financial reporting and improve (or at least maintain) its decision usefulness. Unlike many accounting pronouncements, most of these simplification projects are limited in scope and relatively short in duration (FASB 2014). Due to publishing cycles, Intermediate Accounting textbooks may not include these changes, although accounting professors should include them in their course materials. The purpose of this article is to highlight Simplification Initiative updates which are relevant to Intermediate Accounting I and/or II, as well as provide a Read More…