AIR

Adaptive Learning for Online Accounting Courses

This paper is a study of students’ achievement in the Comprehensive Final Exams on online intermediate accounting courses with and without the use of adaptive learning technology. The Comprehensive Final Exam scores of courses without the adaptive learning component will be compared with those classes with integrated adaptive learning technology. The results of the Comprehensive Final Exams will be analyzed in terms of percentage of questions correctly answered on the exam by the students tied up to the Course Learning Outcomes (CLOs) for the courses. The results were indicative of improvements in students’ performance in the Comprehensive Final Exams Read More…


Accounting Instructors’ Report, Spring 2016: Table of Contents

The following articles are featured in the SPRING 2016 issue of the Accounting Instructors’ Report: TRENDS
Using Groups in Introductory Accounting
Belverd E. Needles, Jr., Ph.D., CPA ARTICLES
Adaptive Learning For Online Accounting Courses
Dr. Consolacion Fajardo
Professor
National University, California ‘Tips to Flip’ the Classroom
Mitchell Franklin, Ph.D., CPA
Lemoyne College Mobile Devices in the Accounting Classroom
Julie Staples, CPA
College of Commerce & Business Administration Jacksonville State University
Taleah Collum, Ph.D., CPA College of Commerce & Business Administration
Jacksonville State University TEACHING TECHNIQUES
Bonds Issued Between Interest Payment Dates: A Student Project
Timothy B. Read More…


Accounting Instructors’ Report, Winter 2016: Table of Contents

The following articles are featured in the WINTER 2016 issue of the Accounting Instructors’ Report: TRENDS Teaching The Interaction of Financial Statements
Belverd E. Needles, Jr., Ph.D., CPA
Marian Powers, Ph.D. ARTICLES Reflections on the Accounting Degree and Career Opportunities
Raymond J Elson, DBA, CPA
Professor of Accounting
Langdale College of Business
Valdosta State University Susanne O’ Callaghan, PhD, CPA, CIA
Professor of Accounting
Lubin School of Business
Pace University John P. Walker, PhD, CPA
Professor of Accounting
Queens College- CUNY More Than Just Fundamentals: Professionals in Principles
Biagio Pilato
St. John’s University Mark M. Ulrich
St. John’s University TEACHING CASE Read More…


More than Just Fundamentals: Professionals in Principles

The challenge of every educator is to foster a learning environment that is engaging, meaningful, and relevant. As educators we should be ever mindful of who are students are and how to best connect with them to promote deep learning and retention of the subject matter being taught.

The students we teach today, desire something other than the formality of the traditional classroom and delivery mode. They want a more interactive learning experience not just the old-fashioned lecture model. Read More…


Reflections on the Accounting Degree and Career Opportunities

Accounting courses are often taught in silos at colleges and universities and students are not aware of their integration. Accounting instructors are in a unique position to help students ‘connect the dots’ and obtain a better understanding of the accounting program and discipline.

Accounting instructors can then guide students throughout the program by discussing course integration, career opportunities, and keys to success. This discussion should begin in the introductory accounting courses to attract students to the major, and in upper level courses to help accounting majors create or develop career paths.
This project was developed to help instructors achieve this goal. Read More…


A Systematic Method of Preparing a Direct Materials Budget

Students enrolled in principles of accounting courses often struggle with budgeting concepts. For the majority of these students, this is their first introduction to budgeting and many of them are currently finding it challenging to manage their own personal budgets. Understanding budgeting in a manufacturing setting increases the level of difficulty due their lack of familiarity with the manufacturing process. Read More…


Daimler Ag Case: Developing an Eye for IFRS

The case that follows aims to help students develop a better understanding of International Financial Reporting Standards (IFRS). This case uses the financial statements and accounting policies note for a company that reports under IFRS, Daimler AG.

Students must identify accounting and reporting treatments Daimler exhibits under IFRS that would be different if the company applied US Generally Accepted Accounting Principles (GAAP) instead. Read More…


Winter 2016 Needles Trends

Financial statements are complicated. Students often have trouble seeing the forest for the trees. And instructors tend to focus on the trees.

Students do need to know the trees, of course, but it is also important that students come out of a first-year accounting course understanding the forest, that is, the big picture. Such a viewpoint will be useful to them, whether they are business or accounting majors, in their future courses and careers. Read More…


Accounting Instructors’ Report, Fall 2015: Table of Contents

The following articles are featured in the Fall 2015 issue of the Accounting Instructors’ Report:

TRENDS
Ten Steps to ‘A’-ing Accounting
Belverd E. Needles, Jr., Ph.D., CPA

Read More…


Ten Steps to ‘A’-ing Accounting

Most students in introductory accounting have not had a course like accounting before. They need some direction or many will flounder. To encourage and give direction to students the at the beginning of his course in introductory accounting, Belverd E. Needles gives his “Ten Steps to ‘A’-ing Accounting.” He goes over these points on the first day of class and refers back to them during the course. He has used this approach for several years and has found that it leads to a higher success rate. Please feel free to use it in your class and let him know how it works.
Read More…