Mark W. Lehman

YouTube Video Project: A "Cool" Way to Learn Communication Ethics

THE MILLENNIAL GENERATION embraces new technologies as a natural way of accessing and exchanging information, staying connected, and having fun. YouTube, a video-sharing site that allows users to upload, view, and share video clips, is among the latest “cool” technologies for enjoying quick laughs, employing a wide variety of corporate activities, and also communicating relevant, engaging instructional content for today’s students. This article describes a YouTube video class project that is a natural fit with today’s students because it involves cutting-edge social media while addressing a critical component of professional development— communication ethics. This project encourages critical thinking, creativity, and applied learning in a team environment using a “cool” new media tool.

Information Processing Strategy During Analytical Procedures: Where and How Auditors Focus Their Attention

Experienced auditors used computerized case materials to perform analytical procedures and identify audit planning concerns. Process-racing software monitored information search patterns and provided evidence about where and how participants focused their attention. Half of the participants examined a case with seeded problems, which provided a basis for examining whether task conditions influence processing strategy. Participants focused primarily on comparative financial statement account balances and secondarily on financial ratios, which suggests that planning analytical procedures cannot be operationalized as a ratio analysis task. Participants who used a configural information processing strategy spent more time on task. Configural processing was also associated with an increase in the number of documented planning concerns, but only for the case without seeded problems. Neither case differences nor auditor experience had a direct effect on the use of a configural information processing strategy.

Interactive spreadsheet models reinforce accounting principles

Abstract This note presents an interactive spreadsheet model requiring students to create formulas that complete an incomplete, preexisting spreadsheet model and thereby demonstrate their understanding of the accounting principle being applied. The models verification feature uses keyboard macro commands that compare the students formulas to correct formulas stored on the spreadsheet. If any formula is incorrect, the error is highlighted and an online help screen is displayed to assist the student in preparing a correct solution. Interactive models provide students with immediate knowledge of results and improve the efficiency of class administration.

Effective Nonverbal Communication Techniques

Developing effective marketing strategies for profes- sional service firms presents many unique challen es and is an im- portant area of practice development that many &ns often wer- look. Professional service firms ossess very distinctive P characteristics which differentiate them rom other service firms and require specialized marketing strategies. The purpose of this article is to assist practitioners in their efforts to develop promotional strat- egies which will enhance their firms professional image and in- crease the firms ability to engage new clients. These strategies arc aimed specifically at certified public accountants, lawyers, archi- tects, and other professionals.