trends

Selecting Digital Course Materials: What Faculty are Saying

What factors come into play when you and your colleagues are selecting course materials?

Certainly, the content itself, and how well it aligns with your course’s learning objectives, are important criteria.

You likely also consider how well the structure of the solution helps you accomplish your course goals: be they increasing student engagement, improving outcomes, increasing student retention… or, perhaps a combination of these three factors, alongside others. Read More…


Trends: Motivation and Technology

In several prior Trends columns, Belverd E. Needles, Jr., Ph.D., CPA addressed the challenges presented by today’s students in introductory accounting. In this edition’s column, he focuses on a few of the “principles” that he believes are particularly appropriate for addressing the issue of motivating students to study and do well in accounting.

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

 

Contributor: 
Belverd E. Needles, Jr., Ph.D., CPA

 

Read Trends: Motivation and Technology.


Is it Time to Add a Fraud Examination to Your Accounting Curriculum?

Recent accounting scandals such as Enron and Worldcom and new laws such as the Sarbanes-Oxley Act have greatly increased the demand for anti-fraud professionals. Some highlights from the Association of Certified Fraud Examiners’ (ACFE) 2008 Report to the Nation on Occupational Fraud & Abuse clearly demonstrates the need for accounting students to receive instruction on this important topic: U.S. Organizations lose approximately 7% of their annual revenues to fraud (almost one trillion dollars per year). Occupational fraud schemes tend to be extremely costly and continue for years before they are detected.

The implementation of anti-fraud controls appears to have a measurable impact on an organization’s exposure to fraud. Lack of adequate internal controls was most commonly cited as the factor that allowed fraud to occur.

The seriousness of the problem and the need for accounting students to learn about fraud, including its prevention and detection, is demonstrated by the July 2008 issuance of Managing the Business Risk of Fraud: A Practical Guide. The Institute of Internal Auditors, the American Institute of Certified Public Accountants, and the ACFE sponsored this “guide”.

Read More…


Using Actual Software in Your Accounting Courses

If actual accounting software is used early in the accounting curriculum then it will become easier to integrate its power as an analysis tool in subsequent accounting courses. Actual software applications will provide the relevant business process framework necessary to build business literacy and accounting fluency in students. This article will give brief overviews of the most widely used accounting software programs and share my strategies for adding actual accounting software into undergraduate accounting courses without losing any precious class time. Read More…


Ethical Attitudes Differ Among Generations: Implications for Accounting Educators

An independent research study has disclosed significant differences in attitudes among the generational groups. The ethical attitudes of Millennials, the most represented cohort in the ranks of college students, were surprising. These findings have implications for accounting educators who are more likely to be included in older generations, such as the boomers or Generation X. Read More…


Managing Change Through Continuous Improvement

In a previous Trends article, Belverd Needles identified the changing nature of our students, the educational needs of these students, and the challenges of addressing these needs. Now that the primary factors influencing change and some of the major issues involving them have been identified, how do we go about implementing change? An evolutionary approach that affects the course content, tools, and learning environment offers several advantages. Read More…


Thirty Years Serving Accounting Educators

I undertook Accounting Instructors’ Report thirty years ago because of my “belief that [its stated] purpose [was] not now being served adequately. Creative accounting instructors across the country are developing new insights into the teaching of accounting, and technology is rapidly changing the way accounting is taught and practiced. Further, there is a deep-seated frustration that there are not more and better ways to communicate with colleagues to discuss common problems and to exchange ideas on the teaching of accounting.” Today, we continue this same mission, and as we stated in the first issue, “We actively solicit your views, suggestions, and participation in Accounting Instructors’ Report. I look forward to hearing from you.” Read More…


Entrepreneurs Need Accounting Too: The Case for Including Financial and Managerial Accounting in an Entrepreneurship Curriculum

It used to be a standing joke among many business students: “Why should I learn accounting; I can always hire someone to handle that for me!” Currently, higher education, inside and outside the realms of business schools, is in the throes of a love affair with entrepreneurship, and we are again hearing that old saw from the students. However, if it was a faulty argument years ago for marketing and finance students, it is doubly-wrong for entrepreneurship students. Entrepreneurs need accounting knowledge and understanding more than any other non-accounting major. Read More…


Highlights from the 2014 Course Technology Conference

From March 12 through 14, 2014, instructors from across the United States gathered at the Gaylord Opryland in Nashville, Tennessee to experience and participate in the 19th annual Course Technology Conference. As always, the meeting was filled with engaged and enthusiastic attendees who wanted to learn about the newest technologies in education, network with over five hundred of their colleagues, and bring plenty of tools, ideas, and inspiration back to their classrooms.
Today we want to share a brief synopsis of what happened at the meeting, along with some of our highlights. If you attended—we’d love for 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.

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

Read Teaching Judgment in Beginning Accounting.