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  • Anne M.A. Sergeant
    Managerial Accounting Projects: Practice in Critical...
    emerging/innovative research session posted November 1, 2011 by Anne M.A. Sergeant 
    title:
    Managerial Accounting Projects: Practice in Critical Thinking and Written Communication
    author(s), affiliation(s):
    Anne Sergeant, Grand Valley State University
    date:
    October 22, 2010 12:00am - November 1, 2011 2:22pm
    session description:

    The ability to communicate effectively in writing and to think critically are essential to success in Accounting.  Sadly, too many students lack these fundamental skills.  This presentation describes how to use projects to develop critical thinking and written communication skills. 

    abstract:

    This session presents two undergraduate managerial accounting cases, emphasizing how to use projects to foster critical thinking and to develop written communication skills. Participants will gain understanding in the process of using case projects as well as two useful cases with business applications.

    Critical thinking is “exploring questions about and solutions for issues which are not clearly defined and for which there are no clear-cut answers” (AAA). Although these cases have a general orientation, they are specifically designed to allow students to search for deeper answers. Developing student critical thinking skills occurs in stages: personal attempt, instructor modeling, rework, and practice by student.

    After the analysis, students write a professional report. Separating writing from analysis allows students to communicate using meaningful content. After students have prepared their best report, they submit them for peer review. The author asks questions of the reviewer who addresses both the questions and the writing using the AICPA writing guidelines. Peer reviewing allows students to see others’ work and hopefully, to enhance to quality of the paper reviewed. Instructor feed back is the final learning tool.

  • Anne M.A. Sergeant
    An Auditing Project By and For Students
    emerging/innovative research session posted November 1, 2011 by Anne M.A. Sergeant 
    title:
    An Auditing Project By and For Students
    author(s), affiliation(s):
    Anne Sergeant and David Cannon, Grand Valley State Univesty
    date:
    October 22, 2010 12:00am - November 1, 2011 2:13pm
    session description:

    Are you looking for a simple project that auditing students can easily conduct and gain real-life experience?  Come learn about this fun, creative assignment that will excite your students and be of service to your university.  It works!

    abstract:

    Every university has student organizations which use financial resources. Often, these organizations have poor cash control systems in place. This project asks students to investigate the cash controls of student organizations and to prepare written materials about cash control which can be used to instruct and guide these organizations. The project has been favorably received by students who appreciate doing an activity with real-life implications.

                The learning outcomes from this project involve: accounting skills, communication skills, and professional interaction skills. Although there are many issues involved, the key accounting skill developed is an understanding cash controls, both from a practical and theoretical perspective. Students also practice written communication skills. They are free to prepare whatever kind of document they deem most appropriate. Some have prepared manuals, while others have done elaborate single-page pamphlets. Finally, when interviewing various organizations, students develop there professional interaction skills.

                For session participants, the project assignment and examples of student work will be provided, as well as a description of how to administer the activity.

  • Zane L Swanson
    Knowledge Management for the Converged IASB and FASB...
    paper presentation posted July 28, 2011 by Zane L Swanson 
    title:
    Knowledge Management for the Converged IASB and FASB Standards
    author or authors:
    Zane Swanson University of Central Oklahoma
    presentation session:
    Research Interaction Forum I
    date:
    August 8, 2011 10:30am - 12:00pm
    abstract:

    This project utilizes knowledge management as a means of organizing FASB and IFRS ontological structures.

  • Cheryl Crespi
    Investigating accounting podcasts for enhanced learning1
    ELS session posted August 28, 2010 by Cheryl Crespi 
    title:
    Investigating accounting podcasts for enhanced learning
    names(s), affiliation(s):
    Cheryl Crespi, Central Connecticut State University
    date:
    August 3, 2010 2:30pm - 4:00pm
  • Deloitte Contributor
    Financial Statement Reporting Development: Convergence...
    panel presentation posted August 25, 2010 by Deloitte Contributor 
    title:
    Financial Statement Reporting Development: Convergence Efforts
    moderator and panelists:
    Moderator: Margaret Mulley, Partner of Strategy & Communications and Chief Learning Officer, Deloitte & Touche LLP; Panelists: Patrick Casabona, Professor, St. John's University; Adrian E. Mills, Practice Fellow, Financial Accounting Standards Board; Christine Murphy, MDP Audit Manager, Deloitte & Touche LLP; Christine Ng, MDP Audit Manager, Deloitte & Touche LLP; Ignacio Perez Zaldivar, Partner, Deloitte & Touche LLP
    presentation session:
    5.5
    presentation date:
    August 3, 2010 2:00pm - 3:30pm
    brief description:

    Introduction:

    • Memorandum of Understanding (MoU) established
      in 2006 between FASB and IASB to improve and
      converge global accounting standards
    • The 2008 update established the goal of
      completing major joint projects by 2011
    • MoU updated again in June 2010, responding to
      constituents need for adequate time to develop
      quality comments on the many proposed
      accounting changes
    • This panel presentation will discuss several of the
      most important joint accounting projects that are
      discussed in that MoU
  • Carla Carnaghan
    Strategies for Teaching the Accounting Theory...4
    panel presentation posted August 19, 2010 by Carla Carnaghan 
    title:
    Strategies for Teaching the Accounting Theory Course:Curriculum, Pedagogy and Resources
    moderator and panelists:
    Carla Carnaghan - University of Lethbridge; James Dodd – Drake University; Irene Gordon - Simon Fraser University; David Gilbertson - Western Washington University
    presentation date:
    August 4, 2010 5:00pm - 6:30pm
  • Patricia A Johnson
    CPE #4 Fraud and Ethics Resources for Enhancing Student...3
    CPE session posted August 12, 2010 by Patricia A Johnson 
    title:
    CPE #4 Fraud and Ethics Resources for Enhancing Student Learning
    leader(s), affiliation(s):
    Patricia Johnson Canisius College
    session description:

    Looking for new resources to incorporate into your introductory or advanced financial accounting courses? Fraud continues to make the headlines and capture student interest. This session will provide you with fraud resources (websites, cases, activities) that can be used at the introductory, intermediate and advanced levels, organized for you.

    date:
    July 31, 2010 8:00am - 11:00am
  • Susan V Crosson
    Twitter, YouTube, iPad, and other Marvelous Ways to Really...17
    panel presentation posted August 6, 2010 by Susan V Crosson 
    title:
    Twitter, YouTube, iPad, and other Marvelous Ways to Really Connect with Your Students
    moderator and panelists:
    Susan Crosson, Rick Lillie, Tracie Nobles, and Yaneli Cruz
    presentation session:
    6.2 Twitter, YouTube, iPad, and other Marvelous Ways to Really Connect with Your Students
    presentation date:
    August 3, 2010 2:00pm - 3:30pm
  • Susan V Crosson
    Accounting Education: The Real Facts About Who Teaches, Who...1
    panel presentation posted August 6, 2010 by Susan V Crosson 
    title:
    Accounting Education: The Real Facts About Who Teaches, Who Studies
    moderator and panelists:
    Bruce Behn, David Leslie, Susan Crosson
    presentation session:
    Monday August 2, 2010 Concurrent Session 2:00-3:30
    presentation date:
    August 2, 2010 2:00pm - 3:30pm
    brief description:

    Supply of and demand for Accounting faculty

    • The number of Accounting faculty has declined.
    • The number of Accounting students has risen.
    • The number of Ph.D.’s produced is lagging far behind prospective retirements.

     Competition for Accounting talent.

    • Half of new Ph.D.’s are foreign born.
    • Salary inversion signals inadequate supply, competing opportunties, less attractive working conditions.
    • Pay for non-tenure eligible Accounting faculty outpaces that in other fields.
    • Outside income, higher ratio of part-time faculty point to competition for talent.

     Demographics changing

    • Accounting faculty aging.
    • Retirement rate accelerating.
    • Fewer males, more females.
    • High rate of entry by Asian-origin.

     Over 40% of Accounting students are in community colleges.

    • Mostly female.
    • Older.
    • Otherwise employed.
    • Diverse.
    • Higher “risk.”

     CC faculty differ from 4-year/research univ. faculty.

    • More part-time (2/3).
    • Increasingly female.
    • Otherwise employed.
    • Less likely to hold terminal degree.
    • More likely to have highest degree in other field.
    • Much heavier teaching load.

     Issues/Questions

    • Accounting faculty work harder,
    • Aging faster,
    • Replacing slower.
    • Becoming more female, more minority (esp. Asian).
    • Relying on non-core (not tenured, no Ph.D., part-time, otherwise employed).
    • Competing vs. other opportunities for accountants.
    • Foreign-born Ph.D’s?
    • Clinical or technical vs. professional content?
    • Draw in allies to promote/support change, revitalization of field?

     

    file:
    SFOAAA2.ppt (735KB)
  • Shifei Chung
    Should a Financial Literacy Course be required in the...42
    ELS session posted August 5, 2010 by Shifei Chung 
    title:
    Should a Financial Literacy Course be required in the General Education Program for All College Students?
    names(s), affiliation(s):
    Shifei Chung (Rowan University) & Ramesh Narasimhan (Montclair State University)
    date:
    August 3, 2010 6:00pm - 7:30pm