Lucia E. Peek

Adapting Cooperative Learning Strategies to Facilitate Ethics Discus sions Using E-Mail

This paper reports on a project in which students discussed an ethical dilemma using Internet e-mail as the medium of communication. The assignment requires both informal and formal document development in a team environment and uses cooperative learning strategies to assure full participa tion by all students. Students thus have the advantage of discussing an important current business issue, are facili tated in this discussion by the use of structured learning techniques, are required to exercise their thinking and writ ing skills in a variety of ways, and in many cases must acquire new technical and intellectual skills for communi cation across the Internet.

A “live interactive” case: performing a mission achievement audit

Describes a “live interactive” case in which internal auditing graduate students provided audit services to a university’s Department of Accountancy. The department were preparing for an American Assembly of Collegiate Schools of Business (AACSB) accreditation visit. Students participating in the project took the role of an evaluation team and performed a mock AACSB review. They were required to determine whether and how the Accountancy Department faculty perceived they were achieving the department’s stated mission and educational objectives which will also be assessed by the AACSB review team. The project simulates an internal audit in which students determine whether an organization’s personnel accomplished their established goals. The project allows students to utilize standard internal audit procedures from a textbook in a real world audit engagement. Students also have the opportunity to practice a variety of professional skills, especially effective interviewing, which is an important skill for auditors to develop and practice. The case can be expanded by focusing on a different group of university constituents, such as students or alumni, or by addressing the college’s or university’s goals and mission statements. It is also adaptable to any organizations that have stated mission and goals statements.

Using Practitioner Articles to Develop Computer, Writing, and Critical Thinking Skills: Examples from the Accounting Curriculum.

Professors in many disciplines face the problem of teaching specific content material while reinforcing or developing ancillary skills needed by the students in their future professions. Accounting is one discipline where the primary focus is on the technical preparation of students for entry into the profession, but where important secondary goals include the development of computer skills and the enhancement of communication and critical thinking skills which are required for professional suc-