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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.