Donald E. Wygal

Incorporating writing techniques in the accounting classroom: Experience in financial, managerial and cost courses

Abstract The importance of incorporating writing within the classroom is increasingly asserted by practitioners and professional organizations. This paper reports on the use of specific types of writing techniques (viz., freewrites, course logs, and letters) which were employed by the authors (at two different institutions) in three different undergraduate courses: financial, managerial and cost accounting. The techniques were informal in nature and were designed to introduce writing requirements to the student within an accounting setting in a nonthreatening fashion. Experience with these techniques indicates that they were useful in developing communications channels between students and instructor and among students (peer review). Furthermore, a common characteristic of the three courses was a student perception of an enhanced learning environment in the classroom.

Shared experiences and reflecting on what we teach

Abstract The ability to share the gains of ones life experiences is often restricted in the setting of a professional meeting where the emphasis tends to focus on presentations of research findings. The Shared Experiences initiative of the Teaching and Curriculum Section of the American Accounting Association provides venues in these settings for the creation of collegial dialogue, recognizing that senior faculty and administrators are a valuable, and perhaps underutilized, resource to its members. The Shared Experiences theme in the 2004/2005 academic year, Reflecting on What We Teach, provided opportunities for dialogue on ideal curricular models and on practical constraints that may affect how and what we teach.

Drivers of Teaching Effectiveness: Views from Accounting Educator Exemplars in Australia

Abstract This paper summarizes the views, obtained via a survey instrument created by the authors and reported in studies by Stout and Wygal, of 22 accounting educator teaching exemplars from Australia. Each of these individuals has been cited for teaching excellence through receipt of one or more formal teaching awards. The paper responds to calls in Australia for increased attention to the dimensions of teaching effectiveness and to initiatives in the United States calling for a broader sharing of information among members of the academy regarding the characteristics of teaching effectiveness. Little direct evidence from the field of accounting education is available to date regarding such characteristics or antecedents of teaching effectiveness in the student learning environment. Our research therefore extends in a fundamental way the work of Stice and Stocks and Stout and Wygal. Specifically, perceptions from a sample of award-winning non-US faculties regarding the ‘drivers of teaching effectiveness’ in accounting education are recorded and analyzed. In decreasing order of perceived importance, drivers of teaching effectiveness are: having a student focus; commitment to teaching (as a profession); high levels of preparation/organization; the ability to link subject matter to the practice environment; and, instructor skills and attributes. This paper adds to our understanding of the drivers of teaching effectiveness and begins the process of creating a worldwide knowledge base in accounting education. The paper should be of interest to accounting faculty members interested in improving their teaching effectiveness and/or mentoring junior faculty members.

Teaching, Scholarship and Sharing: Perspectives on Community

Accounting educators face ongoing needs for professional development. However, given constraints in available resource support and time demands, faculty members may perceive such efforts in terms of an ‘either/or’ proposition. An alternative view, presented here, conveys the power and potential of a ‘both/and’ approach built upon a model of shared strengths in the pursuit of professional development. Specifically examined is a university-wide faculty development initiative in the USA. A demonstrable theme is that each of us has the potential to add value to our own professional pursuits and to those of colleagues throughout our careers.

A commentary on: ‘The long road to publishing: A user-friendly exposé’

Dr de Lange provides a detailed account of his ‘long road to publishing,’ one that resulted in a successful effort to have his manuscript accepted for publication. As so many academics appear to view their professional journey in ‘publish or perish’ terms, the author indicates his purpose as being ‘to assist career minded academics over their “publishing hurdle”.’ To provide a possible theoretical framework for the review process, de Lange refers to a series of working papers. These cited works attempt to shed light on the relative roles played by the person submitting a paper and the apparent rigor of reviewers’ inputs in adding value to a manuscript during the review process. However, the theoretical development of such a ‘quality-rigour’ model is still in its early stage of development. Therefore, the view presented here seeks an alternative approach that, it is hoped, could assist readers in identifying how the review process as a whole may be seen as a series of interdependent scholarly acts.

Building Community: The Conference on Teaching and Learning in Accounting

The theme of the American Accounting Association’s (AAA) annual meeting in Anaheim, CA, 2–6 August, 2008 was “Building Our Accounting Community.” A tangible sign of efforts to build community may be found in the establishment of the first annual Conference on Teaching and Learning in Accounting (CTLA), held primarily during the first two days of the annual meeting, and using the same facilities. Historically, these days have been devoted to a variety of continuing professional education (CPE) sessions, covering a multitude of teachingand research-oriented subjects. Thus, for the first time, the CTLA reflects a designed effort to plan for and implement a “conference within a conference” which was devoted solely to the advancement of the craft of teaching. In addition, the conference planners developed a “roadmap” for attendees to identify events within the annual meeting that were teaching-related as well. A final part of the conference was a session on the last day of the AAA annual meeting which served as an Open Forum to gather feedback from participants. The CTLA Program Chairs were Susan Crosson (Santa Fe Community College) and Kevin Stocks (Brigham Young University). Also active as a planning leader was George Krull (a retired partner with Grant Thornton), who organized sessions for accounting practitioners who are interested in pursuing a second career in university teaching. A clear message conveyed by the conference planners is that the AAA is ready and willing to design and implement events that focus solely on the advancement of teaching. While the AAA’s regional and annual meetings in the USA include sessions on teaching and learning, in addition to emerging research and practice issues, the CTLA was created to provide a specific and sole focus on teaching and learning. As conveyed on the AAA website (http://aaahq.org/AM2008), the goals of the conference were identified as being: “supporting and involving the community of accounting educators interested in sharing teaching ideas and resources; creating networking opportunities for those with shared interests; and exploring ideas, issues, and solutions for supporting teachers and students of accounting.” Thus, the CTLA was designed “for faculty looking for opportunities to refine their teaching talents and perfect their craft in teaching Accounting Education: an international journal Vol. 18, No. 1, 99–101, February 2009

Making by-products a main product of discussion: A challenge to accounting educators

Abstract Current textbook coverage of accounting for by- products is critically examined in the present article. Most texts suggest that, because amounts involved are relatively “immaterial,” any of several techniques is acceptable. For the most part, little reference to any underlying concepts, other than the concept of “materiality,” is included in textbook discussion of this topic. Educational theorists assert that learning is enhanced when students are able to anchor new information to material previously learned. The authors argue that it is both possible and desirable to tie the presentation of by-product accounting to (a) the FASB Concept Statements (specifically, to asset and revenue recognition concepts) and (b) other financial accounting practices to which students are traditionally exposed. The by-products illustration used in this article is but one example of how cost accounting topics can be tied to the mainstream of accounting thought. The authors encourage such applications in other cost accounting areas by accounting educators.

Accounting student perceptions of the nature and significance of extraordinary items data

Abstract In general, when extraordinary items are considered in accounting, they are discussed in the context of APB Opinion 30. However, because of other authoritative pronouncements which require extraordinary item treatment for certain events and transactions, the notion of what an extraordinary item is cannot be defined solely by Opinion 30. In fact, empirical evidence indicates that these items are more pervasive and persistent in occurrence than suggested by a reading of Opinion 30. The present paper examines student perceptions of the nature and significance of extraordinary items vis-a-vis actual reporting under current generally accepted accounting principles (GAAP). Student preceptions were obtained from a questionnaire constructed by the authors and administered recently to a total of seven upper-level accounting classes at a medium-sized, northeastern college. It was found that, along several dimensions, students are forming misconceptions. Reasons for these misconceptions are offered as well as several prescriptions for accounting educators when discussing extraordinary items with their students.