New Page 1

Carl Warren is a co-author of several top selling accounting textbooks in the country. Duchac is a newer co-author who recently collaborated with Warren on a new concepts-type text. The presentation contained reports of research and data I have heard before regarding generational preferences and learning styles. What was interesting was their work with teenagers and college freshman/sophomore age students.

These students come to the learning environment plugged in. This type of student tends to use MP3 players or Ipods on a near constant basis. They also use their cell phones on a near constant basis to call, text and share data and files with friends. E-mail is viewed as antiquated and old fashioned or something their grandparents use. It would not be uncommon to find this type of student working on accounting homework while (1) listening to music through an MP3/Ipod device, (2) taking calls and/or text messaging back and forth to friends by cell phone, (3) occasionally IM’ing friends online, (4) keeping tabs on e-mail online, (5) referring to the hardcopy textbook, (6) referring to the textbook website online and (7) actually creating an Excel homework file on their laptop. While this seems like hyper multi-tasking to me, these students are at ease and thrive on this kind of layered stimulation.

So, what are the implications for accounting classrooms in 2006? Well, when asked what these younger students want; they say that they do not want any more technology in their college classes. They do not want fancier websites, more Excel files or strictly online courses. What they do want is interaction and lots of it. They come to class to see friends, make friends and develop contacts for the course. They want to know the instructor and spend with the instructor. They want group work, pair work and anything interactive.

One thought I had was to arrange students by preferred communication method. This could result in a more mature group of students who prefer to contact each other by phone. Another group may prefer e-mail. And, another younger group may prefer IM’ing and text messaging. This could result in strong work groups for the classroom. It would also result in groups segregated to some degree by age and technology skill. I’m willing to give it a go this fall and see if this kind of grouping helps students find other like minded students.

This was a technical session dedicated to current tax law changes for 2006. The discussion was lead by an Atlanta area CPA and adjunct instructor with our host college, Georgia Perimeter College. I was thankful to receive the information and updates as well as a detailed binder of background articles and copies of pertinent tax law documents. However, what was most interesting was to hear from the others in the session about they combine their teaching careers with tax work on the side. Here was a room full of CPA’s from around the country discussing tax work and tax classes. It was great.

This session was based on the book The World is Flat by Thomas Friedman. The basis premise of the book is that with all of the strides in the internet, e-mail and global commerce, we are all really part of one big flat online world. This is not a passing fad, but a state of growth and change in our collective global culture. One piece of this is online higher education, and it is not going anywhere. This session wasn’t so much a discussion as it was a presentation of the theoretical side of online teaching. With so many courses and programs offered online, the key to making an outstanding online class lies with the communication and personal touches included. The importance and application of a lively discussion forum was stressed. This will be my main focus next year as I teach more online classes. I would like my discussion area to be more structured, more lively and draw more participation.

This was the 2^nd technical session I attended. This discussion was lead by another Atlanta area CPA and adjunct instructor with our host college, Georgia Perimeter College. This time, it was a room full of CPA’s from around the country discussing changes in audit practice resulting from the Enron accounting scandal and the resulting Sarbanes Oxley Act. The Act itself was discussed in detail, which is something I have taught for a few years now in my Intermediate Accounting class. This was nothing new, but another summary on the same new regulations on the practice of auditing. It was interesting to hear this presenter CPA discuss his views on the application the Act and his opinions on how the audit industry is changing. As I continue to teach and serve as lead faculty for ACC 240, Intermediate, I feel encouraged to continue my course project which includes 3 segments on clarifying the Enron debacle, sorting out the meaning of the Sarbanes Oxley Act and discussing new and emerging Enron situations. My follow up for me to do is to find a better source document for students to use for reference on the Act.

The five main higher-ed publishing companies presented this split session on online homework management systems. This is a very interesting and timely concept. Here’s what it is: these publishing companies develop online platforms that go with each textbook. The websites are very similar to JCC’s Educator platform for our online courses. I would have students use the textbook website exclusively and not Educator. At these sites, students find a one stop shop for course announcements, materials and documents, links and all assignments. Every exercise and problems from the textbook is here with the full text of the problem and input boxes and drop down choices to work the problem. Students complete their assignments, submit and receive instant feedback. I am currently editing an Intermediate Accounting textbook for this feature. It is easy to use and learn and has interesting implications for the classroom. A few things that really appeal to me include no more grading on my part and a completely paperless classroom. This means more time to spend in discussion, working together and practicing accounting work. I would like to pilot this kind of website in Principles of Accounting I both in the classroom and online this fall. I would also like to try it with my Intermediate students using the book I am currently editing now.

Sharing What Works: Online Education

This was a great discussion on what works with online teaching and learning from 3 experienced online instructors. I have notes detailing many, many ideas on the subject. If I were to pick 3 concrete things I would like to implement, they would be: (1) develop a detailed faculty profile including digital pictures for my classes, (2) create a few podcasts for Principles of Accounting I and (3) create one master file for each of the accounting principles classes containing the solution manual for the B problems on reserve in the library.