Download ABSTRACTS - Georgia Association of Accounting Educators

Georgia Association of Accounting Educators
2017 Conference Session Abstracts
ABSTRACTS
SESSION 1 CONCURRENT SESSIONS
Session 1.1 (Salon A)
A proposal to Improve Pass Rates in Financial Accounting and Reporting I (25 minutes)
Karen B. McCarron, Georgia Gwinnett College
Taewoo Park, Georgia Gwinnett College
Kathleen Pinson, Georgia Gwinnett College
Low passing rates in Financial Accounting and Reporting (FAR) I are well-known. The trend at GGC is
progressing downwards also. The faculty who teach accounting are concerned about the pass rate and
are considering various methods to address the problem. As a possible approach we propose to provide
students with access to an accounting tutorial software, Quantum Adaptive Learning and Assessment
SoftwareSM for Accounting and to administer a proficiency test within the software. Students must pass
the test with a perfect score to demonstrate their proficiency with the accounting cycle, in general, and
adjusting and closing entries, specifically. Students have an unlimited number of tries to complete the
task. The proficiency exam is a graded part of the course. We will use the assessment reports provided
within the software to track students’ progress. We will analyze the final grade distribution in comparison
to previous semesters. If we can document that the software and the proficiency exam have a positive
effect on students’ grades, we may recommend that the software and the proficiency exam be a
requirement in FAR I. The fall semester 2016 marks the initial phase of the research. At the end of the
semester we will have accumulated enough data to present findings of the pilot study to the Conference
in February.
CPA Exam Changes for 2017 (25 minutes)
Toni Williams, Roger CPA Review
The biggest thing to happen to the Uniform CPA Exam since the switch to computerized testing is here:
the 2017 changes. Due to the advancement of technology, newly licensed CPAs are now required to
perform at higher levels earlier on in their careers. In order to ensure that the CPA Exam remains
relevant and prepares newly hired CPAs for such higher expectations, the CPA Exam will undergo some
drastic changes beginning Q2 of 2017.
Join us as we walk you through the content, skill level, question type, structure, and time allotment
changes you can expect to see in 2017, why these changes are happening, and how we’ll help
candidates pass the next version of the CPA Exam.
Session 1.2 (Salon B)
Using VoiceThread in Managerial Accounting (25 minutes)
Uma Sridharan, Columbus State University
This presentation will show how a new technology (VoiceThread) can be successfully implemented in a
Principles of Managerial Accounting classroom to help students learn and recall accounting concepts.
Improving Student Outcomes and Reducing Cost Through McGraw Hill’s Online Accounting
Solutions (25 minutes)
Jordan Enzor, McGraw Hill Higher Education
Gabe Fedota, McGraw Hill Higher Education
Jeremy Jackson, McGraw Hill Higher Education
Claire White, McGraw Hill Higher Education
SESSION 2 CONCURRENT SESSIONS
Session 2.1 (Salon A)
A Critical Look at Student Evaluations (25 minutes)
Cassie Bradley, Georgia Gwinnett College
CPA 2017: A Changing Exam for a Changing Industry (25 minutes)
Melissa Merida Brookes, Becker Professional Education
Barbara (Bobbi) Claghorn, Becker Professional Education
Ashley Hartsell, Becker Professional Education
Beginning April 2017, the CPA Exam will once again undergo sweeping changes in both structure and
content. This session will explore the reasoning behind the changes, educate attendees on what the
changes will be, and discuss how to best guide CPA candidates to meet the unique challenges of the new
Exam.
Session 2.2 (Salon B)
Ethical Issues Related to Earnings Management: An Instructional Case (25 minutes)
Michael Dugan, Augusta University
This instructional case explores the comparative ethical implications of accrual vs. real earnings
management. Primary issues include management’s concern about how to meet analysts’ annual
earnings forecasts and its effects on future performance. In addition to gaining experience in ethical
decision-making, students are introduced to implications of various stakeholders’ concerns about shortrun vs. long-run performance.
Yaeger CPA Review (25 minutes)
Sonny Cox, Yaeger CPA Review
Session 2.3 (Salon C)
Revenue Recognition: An Evolving Teaching Strategy (50 minutes)
Carl Warren, University of Georgia
The Financial Standards Board (FASB) issued Accounting Standards Update, “Revenue from Contracts
with Customers” (Topic 606) in May, 2014. In August 2015 the FASB deferred implementation of the
Standard for one year with early adoption permitted under the original standard. This presentation will
focus on the main provisions of the Standard and how my thinking has changed (evolved) on how the
Standard should be covered in teaching Introductory Financial Accounting.
SESSION 3 CONCURRENT SESSIONS
Session 3.1 (Salon A)
Financial Reporting and Analysis (Intermediate Accounting) for Non-Accounting Majors (25
minutes)
Marianne Fortuna, University of Georgia
A new course at UGA for non-accounting majors to introduce them to accounting concepts, critical
thinking skills, and techniques involved in the accounting process and the preparation of financial
statements. The course objectives include developing an understanding of accounting data presented in
a company’s financial statements and its usefulness in analyzing and interpreting financial information of
a business. It is offered to General Business majors as well as anyone who wants exposure to
accounting concepts which corporate employers are seeking in their hiring process.
Accounting Doctoral Programs: An Overview and Recent Status (25 minutes)
Kel-Ann S. Eyler, Wesleyan College
Yijie Zhang, Wesleyan College
As members of accounting faculty and potentially program administrators, we are often in a position to be
asked about doctoral level study by accounting students interested in pursuing graduate study to obtain a
terminal degree. This presentation will provide summary data and analysis about the Ph.D. in Accounting
programs available in the United States, based primarily on the programs listed in a recent edition of
Hasselback’s Directory of Accounting Faculty. Using the Hasselback Directory as the source of existing
Ph.D. programs in accounting, we undertook a study of various dimensions of potential interest to
accounting students, faculty and administrators. This paper will present a summary of our analysis and
findings, including admissions exams requirements, types of programs offered (fulltime, part time, online,
etc.) to provide a potential “starting point” in pursuing doctoral studies and further investigation of
alternative programs.
Session 3.2 (Salon B)
Careers with Multiple Choice Questions (50 minutes)
Linda Mullins, Georgia State University Perimeter College
Multiple choice assessments have been a staple for student grades. Unfortunately, there is not a career
based on being given four choices, with one of them being correct. Employers rate the skills gap for
college graduates above 40% in critical thinking, problem solving, attention to detail, communication,
writing proficiency, and leadership. This translates to high unemployment for recent graduates. As
professors, we need to align our classrooms for employer expectations. Join me to share innovative
ideas.
Session 3.3 (Salon C)
Using Lego’s Octan Race Cars to Teach Manufacturing Accounting Concepts (50 minutes)
Laura King, Georgia State University Perimeter College
Using Lego’s Octan Slick Racer helps drive home manufacturing accounting concepts. Students practice
building the cars and then we assign jobs – Raw Materials Clerk, Supervisors (2), Assemblers (3 on each
of 2 lines), Spare Parts Manager, Oil and Lube, Runners, Time keeper or Score keeper or both,
Inspectors, Packaging Agents, et al. This is a competitive exercise, and it is SO MUCH FUN!!!
SESSION 4 CONCURRENT SESSIONS
Session 4.1 (Salon A)
Videos in the Fraud Examination Course – Lessons Learned from Experience (50 minutes)
Don Arial, Kennesaw State University
Bill Black, University of North Georgia
Our students have grown up in an environment that favors visual and auditory presentation of information
rather than lectures. Two experienced fraud examination teachers will share lessons they have learned
about integrating videos and visual learning into the fraud examination curriculum, including the following:
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Using current events to keep the material fresh
Cancel the popcorn (Guidance to help the students focus on the meat of the case rather than
passively watching a movie)
Taking a fresh look at the old standard cases
Building consistency through the semester (Fitting cases into a structured framework)
Encouraging professional skepticism
The session will include discussion among participants on the issues they face in a classroom or online
course: balancing how much time should be allocated to videos versus other avenues of instruction, how
to evaluate understanding and retention of key points, and tips for dealing with technology malfunctions.
Session 4.2 (Salon B)
Integrating Information Security into Accounting Education (50 minutes)
Vicki D. Vandervelde, Augusta Technical College
According to the AICPA (2016), with the rampant growth in cybercrime, it’s no longer a question of if
organizations will become cybercrime victims, but when. As accounting educators it is vital that we begin
to integrate information security components into our courses. Increasing the knowledge level of our
students in this area will allow them greater opportunities in today’s job market. This presentation will
identify the five biggest accounting information security risks facing employers today. A discussion of
what accountants need to know in order to mitigate each of those risks will follow. Working in conjunction
with Cyber Security experts, I have been able to get a plan approved and am currently working to develop
a new program at the school level to incorporate Information Security into the Accounting program.
Detailed examples of this integration using two of our most in-demand accounting courses will be offered
for peer review and input. Vital information and guidance gained from subject matter experts/keynote
speakers at the Augusta CYBER Georgia Conference 2016 will also be shared.
Session 4.3 (Salon C)
Improving Student Success in Introductory Accounting Courses (50 minutes)
Stephanie Miller, Kennesaw State University
It is widely known by students and faculty alike that the introductory accounting courses are among the
most difficult classes that students encounter when starting their business core coursework. As a result,
at many institutions in Georgia and across the nation, Introduction to Financial Accounting and
Introduction to Managerial Accounting have high WFDI (Withdrawal/Failure/”D”/Incomplete) rates. So,
what can be done to help students achieve success in these critical courses, while maintaining a high
level of knowledge transfer and academic integrity? The “Gateways to Completion” Initiative, known as
G2C, is working to address this issue. Come find out what we have learned so far as a cohort school in
the G2C process and how you can use this work to improve student success in your courses.
SESSION 5 CONCURRENT SESSIONS
Session 5.1 (Salon A)
Excel Spreadsheets as a Tool for Teaching and Learning Accounting Courses Online (25 minutes)
Christine Jonick, University of North Georgia
Jennifer Schneider, University of North Georgia
This presentation describes several ways spreadsheets may enhance online teaching and learning in the
first two intermediate financial accounting and auditing courses. Specific examples developed and used
by the presenters will be demonstrated and discussed. Excel can be used to harness technology to
deliver learning and assessment activities and maintain academic productivity. Properly integrated, it can
serve as a course management system that organizes materials, serves as a communication interface,
and summarizes student progress. It may also be integrated for assessment purposes in the form of
electronic rubrics and innovative evaluation strategies.
Examples of course assignments will demonstrate how the formatting and functionality features of Excel
are incorporated to design and organize data and forms and to provide student feedback. Formative
exercises guide students by providing real-time prompts and feedback as they progress. Algorithmic
assignments provide opportunities for repeated practice with different data sets and enable individualized
exams to be generated with built-in answer keys and feedback where each student receives a unique
version.
Audience members will be encouraged to interact with the presenters to promote ways that this
technology can be enhanced to benefit both instructors and students. The learning objectives of the
session focus on understanding new ways that Excel can be utilized as a teaching and course
management tool as well as appreciating how it can serve as an instructional partner for online
intermediate accounting and auditing students.
Enhancement of Students’ Learning and Integrity in Accounting Data Analyses Projects (25
minutes)
Taewoo Park, Georgia Gwinnett College
Yvonne Ellis, Georgia Gwinnett College
Over time, corporates’ managerial decisions have become more dependent on big data analyses to
reduce inefficiency and optimize existing information. In educational institutions, it becomes popular to
assign data analyses projects in accounting curriculum. The purpose of this study is to enhance students’
learning and academic integrity in accounting data analyses projects. In conventional intermediate
accounting classes, students are assigned a data analyses project to work on Microsoft Excel®
spreadsheets. Each student’s assignment requires the same kind of analyses, but includes a different
data set initiated by hidden random number generators and macro commands of Excel®. Since each
student requires the same approach but works on a different data set, students are able to cooperate with
each other by discussing how to analyze data, but they are not able to copy other students’ results. Pilot
tests have been performed by assigning data analyses projects into two identical groups: one group with
the same data for all students (uniform-data group) and another group with different data among students
(random-data group). The pilot study shows that students in a uniform-data group submit more accurate
answers to the project than students with the random-data project. However, students in the randomdata group have reported that they spent more time to finish the project. Also students in the randomdata group have received higher scores in the separate post-project assessment on the data analyses
skill, and evaluated better satisfaction on the project than students in the uniform-data group. The result
implies that the randomization of data in the data analyses projects is likely to enhance students’
academic integrity while doing the project.
Session 5.2 (Salon B)
Bacardi: Enhancing Understanding of Cost Accounting (25 minutes)
Linda Mullins, Georgia State University Perimeter College
Adding real world examples augments the comprehension of accounting concepts for which students
have no frame of reference. Most textbooks have an example to introduce each concept, but superficial.
The saying, "It's not what you know, but who you know" afforded me the opportunity to a private tour the
production facilities of Bacardi Distilling in San Juan, Puerto Rico. Join me to review this teachable
moment.
Tips for Teaching Online (25 minutes)
Shannon Shumate, Kennesaw State University
As a result of my online teacher training and teaching experiences, I have learned and adapted many
techniques that might be beneficial to the online teaching and learning practice. I have six years of
experience teaching online and have completed two semester-long training via Teaching Academy of
Distance Learning (TADL). In addition, I recently completed an intense 3-week course on how to review
an online class to ensure it meets Quality Matters standards. The tips presented are provided to help
current faculty navigate the online environment.
Session 5.3 (Salon C)
Acct 101: Inspiring Students’ Enthusiasm for Accounting (25 minutes)
Cathy McCrary, Georgia Piedmont Technical College
This presentation highlights methods of student engagement to be implemented within the first few weeks
of introductory accounting classes. Specifically, the presentation includes the following teaching and
learning strategies: building a nurturing classroom environment, emphasizing the value of critical thinking
skills, inducing critical thinking, and inspiring students with “accounting success stories”. Each of these
strategies can be used to evoke enthusiasm for accounting.
Effective Strategies for High Impact Engagement in Accounting Courses (25 minutes)
Sandria Stephenson, Kennesaw State University
Students display attitudes of lethargy, apathy, and sometimes boredom in class. Yet, focus and attention
are important characteristics for success in accounting courses. Hence, it is incumbent upon faculty to
devise strategies to motivate students and promote active participative engagement in accounting
courses. This presentation demonstrates several collaborative notes construction, and wondering
questions techniques. This strategy is an interactive and engaging process. The goal is to get students
to decipher their understanding of the weekly reading materials for each chapter/or course.
Session 6.1: Plenary Session (Salon B)
Accounting Education Discussion Panel: Updates and Observations (50 minutes)
Kel-Ann Eyler, Wesleyan College
Kara Kostiuk, Wesleyan College
Megan McMahon, Wesleyan College
Martha Merritt, University of North Georgia
The purpose of this panel discussion is to give a concise update and overview on potential developments
affecting accounting education. Among the topics that will be discussed are online teaching in
accounting, curriculum development, publishers’ resources, and related topics of potential interest to the
accounting faculty across the state.
Note that the purpose of this panel discussion will NOT be to discuss any of these topics in depth, but to
provide a concise overview of some of the developments in accounting education of potential importance
and interest to the meeting attendees, and some teaching “tips” and observations from accounting faculty
on the panel and in the audience.
Session 7.1: Plenary Session (Salon C)
Professional Issues Update (50 minutes)
Boyd Search, CEO, Georgia Society of CPAs
Barbara Evans, Chair, Georgia Society of CPAs