Recommendation #5: Our Students

improve the ability to attract high-potential, diverse entrants into the profession

This is a public task force  public


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  • Arline Savage

    Love these materials!

  • David R.H. Layzell

    I really do like this diagram

    I know that it is intended to enliven  the first accounting class but it is valuable late in the degree when the student have finished absorbing rules in siloes and start to realize that they  will need to use the tools across the board

    david layzell

    Portland State University

  • Robert E Jensen

    "The 15 Most Common Presentation Mistakes," by Richard Feloni, Business Insider, August 25, 2014 ---

    What not to do in PowerPoint (video) ---

    "LESSONS FROM DILBERT (about PowerPoint)," by Joe Hoyle, Teaching Blog, September 28, 2011 ---

    "Seven tips to beautiful PowerPoint," by Eugene Cheng  ---

    "The Battle Against Bad PowerPoint," by Jeffrey R. Young, Chronicle of Higher Education, March 8, 2012 ---

    "Redesigning Mary Meeker's Ugly Internet Slideshow," by Belinda Lanks, Bloomberg Businessweek, May 30, 2014 ---

    Video Tips on How to Improve Laptop Presentations ---

    Bob Jensen's threads on PowerPoint Presentations ---

  • Julie Smith David

    We have had requests for a poster with the two graphics side by side: "The Perception," and "The Reality."  You can follow these instructions, except this poster would be landscape, not vertical.

  • Robert E Jensen

    Using Website Pages In Place of Powerpoint Slides
    "Presenting Without PowerPoint?" by Joshua Kim, Inside Higher Education, October 7, 2013 ---

    Jensen Comment
    Of course many powerful speakers, like evangelical preachers, make presentations without any visual aids, including PowerPoint, Videos, White Boards, or Chalk Boards.

    For those that want live Websites, there's a bit of a risk since Webservers can fail when you need them the most or access to the Internet may be very expensive as is sometimes the case in a hotel ballroom. Also the presentation may be made in a room without an Internet connection (including wireless) such as a presentation in a developing country.

    The trick I used to use is to make a Camtasia video of live Website pages and then make my own live presentation using the Camtasia video complete with the Pause button and a laser pointer.

    When anti-PowerPoint professors rant it's usually about those boring PowerPoints that have too much text or are simply bullet points. But those same professors fail to mention how wonderful PowerPoint can be to point, with a laser pen, to a parts of a complicated graph or columns of numbers in a table.

    It's not that PowerPoint is bad. Like any tool it can be used effectively or be badly misused.

    Bob Jensen's threads on how to use PowerPoint more effectively ---

  • Susan M Curtis

     Thanks for posting the various files with the model of Accounting Perception and Reality, Julie!   I'll be brining them to the first week of class!!! 

    I added a comment to Pete's posting asking us what parts of the model we use in our courses.  My comment is a brief discussion of how I used POETRY the first day of class to begin a discussion of ACCOUNTING JUDGMENTS into the Introductory to Accounting course.

  • Susan M Curtis

     The entire model!   Various parts of the model are emphasized at different points in the semester of my Introductory course.

    Just an example of how I set up discussion of ACCOUNTING JUDGMENTS the first day--with POETRY:

    With the poem projected on a large screen, I read Jaberwocky by Lewis Carroll.  I asked students for their interpretation of the poem.  You might imagine the expressions on the faces of 300+ students in that lecture hall!  How in the world does a poem with all of these nonsense words have anything to do with Accounting?

    We discussed the first (and last) stanza of the poem in greater depth:

    'Twas brillig, and the slithy toves

    did gyre and gimble in the wabe.

    All mimsy were the borogroves

    and the mome raths outgrabe.

    I started by asking students what part of language they thought the key words were.  For example:  Is "sligthy" a noun, a verb, an adjective or an adverb?  There was general agreement it is an adjective.  A bit more discussion and we agreed that the phrase "slithy toves" brings to mind an image of slimey toads.   [Former English majors--bear with me--the exercise is, afterall, intended as an anology about judgments in accounting!]   We proceeded through the entire stanza discussing all the key words.

    The point of the exercise (which I shared with them) is that bringing our knowledge of English grammar and vocabulary to the task--we can begin to interpret the poem.  First lesson:  we can intepret this poem--but we have to bring some of our background knowledge to it.  In our course--students will be learning the basic background knowledge needed to begin to understand accounting information and reports!

    English grammar is a STRUCTURE--not unlike the algebraic equations used in accounting (e.g. Quantity * (Sales Price - Variable Costs) - Fixed Costs = Profit; and Assets = Liabilities + Equities).   In our course, I explained, students will  do exercises and problems to learn the basic algebraic structures used in accounting.  To learn the structures, often, students will be given some of the numbers and asked to solve for others.  This type of exercise helps students learn the equations--but  it also leads to students perceiving those numbers as precise, BLACK and WHITE, and gives the impression of a RIGHT-WRONG or YES-NO answer!  Uh Oh!  Another lesson is needed!  [All words in bold are part of the misperception of accounting portion of the picture developed by the Pathways Task Force with Dan Roan!]

    JUDGMENTS in accounting are something like our use of vocabulary knowledge in the poetry exercise.   [Keep in mind--we could not start to make these judgments until we thought through the STRUCTURE of the grammar used in the poem!]  We used our vocabulary knowledge to take a GUESS--make an interpretation that is something like an ESTIMATE in accounting.  

    At our next class meeting:   I will bring in a brief bit of material that discusses Carroll's own interpretations of the nonsense words in the first stanza.  Some of them are consistent with our interpretations and some are not!  The point here is that with a bit of extra work and RESEARCH, we are able to IMPROVE our judgments about the what the poem means!  

    To bring this lesson home to the students in the course---(i.e. help them understand ACCOUNTING JUDGMENT)-course projects require students to do research, make assumptions and judgments to determine which numbers SHOULD be used in the reports they will prepare as part of the projects.  [I talked briefly about what those projects will be like already on the first day.]

    The POETRY discussion from the first day is a SURPRISE for the students beginning the study of ACCOUNTING.  And I will refer back to this discussion periodically throughout the course as parts of the our discussion become relevant.

    [For those who might be interested---we also discussed the poem Smart by Shel Siverstein.  Check it out!  It's serves as a great basis for a discussion of VALUE and the JUDGMENTS that might be necessary to place a monetary value on something!]

    Susan Curtis, University of Illinois  Urbana-Champaign