Accounting Commons^™

Examining Learning Transformation In Project-Based Learning Process, Gary Pan, Poh Sun Seow, Grace Koh

Research Collection School Of Accountancy

This paper presents a learning transformation framework for analyzing how learning evolves during project-based learning process. Here we adopt Lewin’s (1951) change theory as an analytical lens to examine the project-based learning curriculum at a University called UNI-X. This is a major contribution to PBL literature as little is known about the dynamics of learning during PBL process. In fact, the learning transformation framework can serve as the basis for further research in PBL process. For educators, this study provides them with useful insights on how to break project members’ escalating commitment to previous failing ideas and accept alternative workable …

Data Analytics, Power Bi And Emerging Technologies In The Accounting Classroom, Sunday M. Bonifas

Instructional Development Grants

The American Accounting Association (AAA) hosted a three-day conference in May 2019 focusing on the impact of emerging technologies and data analytics in the accounting profession and higher education.

Attendees participated in hands-on training and discussions about emerging technologies, received instructional materials to assist in classroom activities, and connected with leading researchers, educators, and professionals.

Inversed Learning In An Intermediate Accounting Course, Ashley B. Bentley

Electronic Theses and Dissertations

Students enrolled in accounting courses often struggle because of the complexity of the topic. Accounting instructors have searched for effective means of fostering student success, but the learning process continues to change. Critical thinking and problem solving abilities are vital for students and future professionals. Thus, teaching should not be limited to the transmission of information. By moving the dissemination of basic knowledge outside the classroom inversed learning allows class time for deep dives into complex topics and hands-on activities. Students who are actively involved in learning tend to be more successful in the classroom.

The purpose of this study …

The Tax Cuts And Jobs Act Hurts Single Parents With Children Pursuing A College Education, Michelle S. Freeman, Alyssa Reed

ETSU Faculty Works

This article highlights some instances where the Tax Cuts and Jobs Act (TCJA) increased taxes for single parents at the moment their children are pursuing a college education. The article further recaps education credits that were saved (but not increased) by the TCJA and a deduction that was lost. The authors also discuss an implication of the TCJA that could cause the burden on families sending children to college to increase further. Finally, the article captures items that legislators could enact to relieve the additional burden on families with students pursuing a college education.

Ann Hopkins Papers., Beth S. Harris

Finding Aids: Guides to the Collections

This is a collection of personal and professional papers related to the Hopkins v. Price Waterhouse (Wash., D.C. Federal District Court) and Price Waterhouse v. Hopkins (U. S. Supreme Court) cases. The final decision capped a seven-year battle against Hopkins’ employer for gender discrimination and her final victory in 1990 helped to expand workplace discrimination laws to include gender stereotyping.

The collection date ranges from 1967-2001 and includes correspondence, court documents, materials related to the book So Ordered: Making Partner the Hard Way (University of Massachusetts Press, c1996), newspaper and periodical publications, photographs, and a scrapbook.

Additional personal correspondence (1965-1989) …

Examining An Experiential Learning Approach To Prepare Students For The Volatile, Uncertain, Complex And Ambiguous (Vuca) Work Environment, Poh Sun Seow, Gary Pan, Grace Koh

Research Collection School Of Accountancy

Due to the constantlychanging work environment, there is a need for universities to produce studentswho can adapt in a volatile, uncertain, complex and ambiguous (VUCA) work environment.A university in Singapore introduced its UNIS-X experiential learning pedagogyto prepare her students with future work skills to cope with a VUCA work environment.The UNIS-X approach encompasses four principles (project-based learning;interdisciplinarity; close collaboration between faculty and external partners;and active mentoring) in a single course. The aim of this study is to examinethe effectiveness of the UNIS-X experiential learning pedagogy. Although theUNIS-X group has a higher improvement of problem-solving skills compared to thenon-UNIS-X group, the …

2019-2020 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2019-2020 Operating Budget of Morehead State University.

2018-2019 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2018-2019 Audit Report for Morehead State University.

2018-2019 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2018-2019 Financial Summary of Morehead State University.

Online Learning Tool On External Financing Needs, Yuanto Kusnadi

Research Collection School Of Accountancy

In collaboration with colleagues at the Centre ofTeaching Excellence (CTE), I have developed an innovative online learningobject on External Financing Needs. This tool is designed to introduce a noveland refreshing way in teaching accounting and finance concepts to students andto create a more interactive learning experience in the classroom. The online learning tool is used in the two courses:Accounting for Entrepreneurs and Financial Management, to explain the relevantconcepts related to financial forecasting and financial planning. One unique feature about the learning object is that itprovides instantaneousfeedback to students as they can learn whether the numbers theyprovide are correct/wrong (as indicated …

Effects Of Team-Skills Guidance On Accounting Students With Lone Wolf Tendencies, Jean Lin Seow, Premila Gowri-Shankar

Research Collection School Of Accountancy

We investigate whether short-term in-class team-skills guidance impacts the perceptions of accounting students with lone wolf tendencies on team work, and peer evaluation systems adopted in team work. We find that students with greater lone wolf tendencies see fewer benefits from engaging in team work, believing this to result in a poorer learning experience and poorer team performance outcomes. They are also less flexible in thought and feel more incompetent working in teams, preferring to rely on self and to work on their own. Unlike students with lesser lone wolf tendencies, they are also less comfortable with peer evaluation systems, …

Bridging Academic And Practice: Benefits, Challenges And Lessons Learnt From Establishing A University Wide Experiential Learning Initiative, Gary Pan, Poh Sun Seow, Grace Koh

Research Collection School Of Accountancy

The scale and complexity of challenges facing the world today are unprecedented. It is paramount that universities identify and equip students with relevant skills to meet the needs of the changing economy. Recognizing this need, Singapore Management University launched a new initiative, SMUX. In this paper we will describe SMU-X which is a paradigm shift focusing on experiential learning as opposed to teaching, characterized by 4 principles: (i) inter-disciplinary content and activities, (ii) project-based learning via an actual problem/issue faced by an organization, (iii) active student mentoring by faculty and industry, and (iv) creating a tripartite learning loop between faculty, …

2017-2018 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2017-2018 Financial Summary of Morehead State University.

Introductory Information Systems Course Redesign: Better Preparing Business Students, Gina Harden, Robert M. Crocker, Kelly Noe

Faculty Publications

Aim/Purpose The dynamic nature of the information systems (IS) field presents educators with the perpetual challenge of keeping course offerings current and relevant. This paper describes the process at a College of Business (COB) to redesign the introductory IS course to better prepare students for advanced business classes and equip them with interdisciplinary knowledge and skills demanded in today’s workplace.

Background The course was previously in the Computer Science (CSC) Department, itself within the COB. However, an administrative restructuring resulted in the CSC department’s removal from the COB and left the core course in limbo.

Methodology This paper presents a …

2017-2018 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2017-2018 Audit Report for Morehead State University.

Smu’S School Of Accountancy Signs Mou With Deloitte To Collaborate On Audit Analytics Programmes, Singapore Management University

SMU Press Releases and News

Accountancy undergraduates have much to look forward to in terms of picking up new knowledge and skills in the discipline of data analytics, a much sought after expertise in the accounting industry. Singapore Management University’s (SMU) School of Accountancy (SoA) has signed a memorandum of understanding with Deloitte Singapore on 12 January 2018 to collaborate on various audit analytics projects and programmes.

Value Of Exemption From Professional Examinations: Opinion Of Third-Level Accounting Students And Graduates, Lorraine Cashman Rahilly

Masters

In Ireland (and the UK) becoming an accountant usually involves a dual qualification system: a third-level degree followed by training and professional examination. This is commonly conceptualised as learning through knowing followed by learning through doing (Wilson, 2011; Apostolou & Gammie, 2014). Much debate exists about where the responsibility for the development of knowledge and skills lies. Third-level accounting degrees have been criticised for focusing too much on gaining exemptions from professional examinations, with employers feeling that graduates are not work ready (Albrecht & Sack, 2000; Jackling & De Lange, 2008; Pan & Perera, 2012; Bayerlein & Timpson, 2017). However, …

2018-2019 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2018-2019 Operating Budget of Morehead State University.

The Cpa Exam Is Changing: Are The Professors Ready?, Michelle S. Freeman

ETSU Faculty Works

Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills. The study begins by explaining changes to the CPA exam. …

Using Student-Generated Videos To Learn Internal Control In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Educators consider the video learning approach an effective method to deliver educational content as compared to the traditional method of books and written materials. This paper presents a project that involves student-generated videos to learn internal control in an undergraduate accounting information systems course. We believe that this video learning approach is an engaging way for students to be self-directed learners in learning internal control and complements the written materials in the textbook. The survey results show that most of the respondents viewed the learning experience of the video project positively. The results also indicate that the video project was …

Accounting For Ethics: Emphasis On Ethics Education In Us Collegiate Business Curricula, Sarah Stokowski

Honors Projects in Accounting

The accounting field holds a background in ethical understanding to be of great importance. The purpose of this project was to investigate the extent to which ethics education is emphasized and implemented within the business, and specifically accounting, curricula of US collegiate level institutions. Course curricula from a sample of 445 AACSB (Association to Advance Collegiate Schools of Business) accredited business programs in the US were examined for their emphasis on ethics education. This emphasis was quantified through a novel measurement, the Ethics Education Index, which is an originally constructed weighted measure of the number of stand-alone courses dealing with …

Grooming The Future Disruptive Accounting Professionals, Gary Pan, Gan Hup Tan, Poh Sun Seow

Research Collection School Of Accountancy

In this chapter, we will discuss how SMU brought about innovation changes in the university’s learning environment. In 2011, a steering committee was set up by SMU President, Professor Arnoud De Meyer to develop strategies that focused on innovation in learning pedagogy at the university. Subsequent brainstorming sessions led to the evolution of the SMU-X programme, which aimed to broaden the scope of university education by encompassing real life problems and problem-solving skills in the curriculum. The concept encompassed three key elements: mindset, pedagogy, and physical space. The challenge was to offer more applied learning with close coordination between classroom …

Insights From Educator, Smu's Views, Gary Pan, Poh Sun Seow, Kwong Sin Leong, Clarence Goh

Research Collection School Of Accountancy

Forces such as globalisation and digitalisation have led to profound changes in the business environment. Apart from technical accounting knowledge, accountants now also need to equip themselves with a range of other skills that will allow them to thrive in the economy of tomorrow. In this respect, tertiary education has a big role to play in preparing students for their first jobs.At Singapore Management University (SMU), we ensure that our Bachelor of Accountancy programme provides a holistic education emphasising real-world readiness. Centred on a strong accounting core, the curriculum is broad-based, covering business, technology, entrepreneurship, leadership skills, communications, ethics and …

Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong

Research Collection School Of Accountancy

This report 2017 marks the second collaboration between ISCA and ICAEW after the successful launch of “Our Future Together” report in 2016 to inspire professional accountants to critically think about what the future holds for Singapore and the accountancy profession. How should accountants embrace transformation in the digital age? How should learning be redefined for the accountancy profession? How can organisational culture encourage innovation and an enterprising spirit in accountants? This report aims to shape the discussion on how education, training and professional learning should be redefined to develop professional accountants who are future-ready, so that they can continue to …

Industry-University Partnership Through Experiential Project-Based Learning: A Singapore Case Study, Gary Pan, Gan Hup Tan, Yvonne Tan

Research Collection School Of Accountancy

A radical approach to preparing university students with future work skills, by combining academic with experiential learning through real projects faced by client partners. Learn how a university can create opportunities for collaborative learning and a tripartite learning relationship for academia, students and industry. Outcomes and impact of the case Post-module feedback surveys conducted over AY2015/16 showed that over 80% of the students who took an SMU-X module reported enhanced problem-solving, analytical, reasoning and communication skills, all of which were skills highly valued by employers. These results also dovetailed with SMU-X’s learning outcomes. More than 85% felt that the SMU-X …

2016-2017 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2016-2017 Financial Summary of Morehead State University.

Academic Accounting Salaries In The Southwest: A Revisitation And Exploration, Kelly Noe, Mary Fischer, Treba Marsh, Dana A. Forgione

Faculty Publications

This study examines the faculty located in the Southwest Region of the American Accounting Association to ascertain salary determinants as well explore salary compression and inversion. This study finds there are differences among faculty salaries based on longevity, institutional type and size. Typically larger, public institutions pay higher salaries. Further this study finds that salary, perceived salary compared to others, institutional longevity, marital status, institutional type and size are significantly associated with faculty’s gender.

2017-2018 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2017-2018 Operating Budget of Morehead State University.

2016-2017 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2016-2017 Audit Report for Morehead State University.

Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Online learning has been gaining widespread adoption due to its success in enhancing student-learning outcomes and improving student academic performance. This paper describes an online tutorial to teach resource-event-agent (REA) data modeling in an undergraduate accounting information systems course. The REA online tutorial reflects a self-study application designed to help students improve their understanding of the REA data model. As such, the tutorial acts as a supplement to lectures by reinforcing the concepts and incorporating practices to assess student understanding. Instructors can access the REA online tutorial at http://smu.sg/rea. An independent survey by the University's Centre for Teaching Excellence found …