Education Commons^™

Story Writing In The Accounting Classroom, Michelle Freeman, Mark Friedman

ETSU Faculty Works

A story is an established method of communicating fact, fiction, parable, and myth from cultural generation to generation. Is it possible to actively engage accounting students with content when the student becomes the storywriter? Can story writing by the student be an effective teaching tool, and should accounting professors consider its use in their classrooms? This archival research seeks to review the literature regarding the value of story writing as a pedagogical tool across academic disciplines in higher education, synthesize the findings of existing research and describe the uses, benefits and difficulties with using story writing in various accountancy classes …

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.

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. …

Continuing Professional Education For Licensed Accountants In Tennessee, Brian J. Lucas

Electronic Theses and Dissertations

Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations.

The purpose of this study was to determine the opinions of CPAs about the current requirements for CPE and to determine their …