Business Commons^™

How College Business Students Learn With Emphasis On Differences Between Majors, Nikki Shoemaker, Marie Kelly

Faculty Publications

Students' learning styles play an important role in their success in the classroom and beyond. This study explores the learning styles of business students so that professors can better understand the instructional methods that are most beneficial for their students. A survey of 205 business students in an introductory accounting course revealed that the most common learning style was visual, while the second most common learning style was kinesthetic. These results suggest that a large number of business students process and internalize new information best when they see or actively participate in what they are learning.

Fiscal Health Analysis Of Texas And Its Municipalities, Mary Fischer, Treba Marsh, Esther Bunn

Faculty Publications

Recently insolvent municipalities have declared bankruptcy when they are unable to meet their bond debt or pay their outstanding liability obligations. This analysis looks at the fiscal health of Texas municipalities who have issued debt in the past two years to identify those suffering financial stress that would possibly result in the municipality seeking bankruptcy to resolve its fiscal issues.

This investigation analyzes the State of Texas and local municipalities fiscal health using the revised Altman Z-Score with the governments annual financial report data. Additional analysis relating the Z-score to entities bond rating is reported. These findings provide an effective …

Financial Statement Racing, Marie Kelly, Nikki Shoemaker

Faculty Publications

This paper describes an active learning activity called Financial Statement Racing. This game has been used in several introductory financial accounting courses to help students understand the normal balances and financial statement classifications of multiple financial statement accounts. The activity encourages students to work together in a team to place racecars on the appropriate financial statement racetrack in the correct debit or credit lane. These teams compete against other teams in the class to try to win the race to the end of the financial statement racetrack.

Real-World Flowcharting Willy Wonka Style!, Kelly Noe

Faculty Publications

The purpose of this paper is to discuss the development, implementation and outcome of a field-based learning flow-charting project that was conducted in an accounting information systems (AIS) course. The emphasis for the project was strengthening the students' critical thinking skills. This paper advances AIS education by sharing a field-based learning project geared toward AIS.