Examine the Impact of Lecture Video Policy to Study Indirect-Cost Variances in an Online Cost Accounting Course
Lei Wen, Emporia State University, Emporia, Kansas, USA
This paper makes a contribution to extend accounting education literature by examining the impact of lecture video policy to study indirect-cost variances in an online undergraduate-level cost accounting course. This study finds that the use of lecture video policy has a positive impact on students’ participation in watching indirect-cost variance lecture videos. The research reports more students repeat watching indirect-cost variance lecture videos because indirect-cost variance analysis is the most challenging and difficult topic in this online cost accounting course. In general, the adoption of lecture video policy has a favorable impact on students’ perceptions about their progress. The results clearly demonstrate that students favor lecture-video-watching policy in this online cost accounting course. The implication of this study is that instructors may consider adopting lecture video policy in online upper-level accounting classes, where students may feel more motivated to watch lecture videos to help their learning activities.
Janet Court California State University San Bernardino - California, USA
This paper explores little-examined factors that potentially affect student perceptions of online learning satisfaction by focusing on (1) the use of concrete methods such as online submissions and videoconferencing, (2) student perceptions of educational integrity, and (3) student perceptions of instructor training. Drawing from 21 other empirical studies, an exploratory factor analysis identified five factors related to student impressions of satisfaction of online learning focusing on these less explored aspects using a survey of 397 business students. The regression analysis indicates that basic online functionality, experience with online classes, technology reliability, and students’ communication preferences are significant predictors of student satisfaction. Interactive methods, student perceptions of instructor training, and control of cheating were not significant predictors.
Establishing Student-Led University Consulting Groups
Kevin S. Thompson, University of Connecticut – Storrs, Connecticut, USA
Renukanandan Tumu, University of Connecticut – Storrs, Connecticut, USA
Significant student value is obtainable through the introduction and continuation of a student-led university consulting group. Universities and business schools gain community engagement presence and contribution through such groups as well. Consulting groups represent experiential learning opportunities as students provide consulting services to clients. This article outlines the requirements necessary to establish and maintain a student-led consulting group based on five years of consulting group experience at a major Northeast USA Research-One University. The requirements include experienced alumni, driven students, recruiting process, student training, project sourcing, project work, and project completion.
Keywords: Consulting group, experiential learning, clients, business school
Closing the Technology Skills Gap in Accounting Education:
Making Excel Certification a Student Responsibility
Guy Rotondo, Western Connecticut State University, Danbury, Connecticut, USA
Technology skills are increasingly cited as both curriculum deficiencies in accounting education and skills gaps in the workplace. Employers now view Microsoft Excel skills as the top technology competency required of entry-level accountants. To address these developments, the Western Connecticut State University (WCSU) Accounting Department began requiring Microsoft Office Specialist Excel certification as an independent assignment in its Intermediate Financial Accounting II curriculum. This paper describes the certification exam and the process by which a successful implementation was achieved without an overhaul of curriculum or a significant additional burden on faculty. Nearly all students passed the exam and their perceptions of the assignment show that they viewed the certification assignment positively in terms of its instructional merit despite indicating lesser enjoyment. Overall, students were satisfied with the assignment. The incremental time required by students to complete this requirement was reasonable for an out-of-classroom assignment.
Improving Students' Sentence-level Writing Skills in a Large Undergraduate Business Management Course
Wayne Smith, California State University, Northridge, CA, USA
Ronald Stone, California State University, Northridge, CA, USA
Acknowledging the increasing challenges with respect to students’ recurring development in the area of business composition is now a requisite for many business faculty, including those outside of traditional Departments of English or Business Communication. Central are the supporting roles and direct interventions that non-English and non-Business Communication faculty can take to improve business student composition, prose, and rhetoric on a continuous basis throughout a single course. We discuss our overall approach to this pertinent issue and the specific details of our pedagogy to assist students with improving their contemporary language use. Additionally, we provide preliminary but encouraging early results.
Business Communication, Technical Communication, College Writing, Pedagogy, Writing-Across-the-Curriculum, Language Use, Grammar
Disseminating Information to College Students in a Complex Media Environment
Katherine A. Fraccastoro, Lamar University – Beaumont, Texas, USA
Gisele Moss, Lamar University – Beaumont, Texas, USA
Alicen Flosi, Lamar University – Beaumont, Texas, USA
Komal Karani, Lamar University – Beaumont, Texas, USA
Colleges and universities have a need to provide information to students for many reasons. There are many university events to market to students to encourage attendance and enhance the college experience. There is also vital university information, such as registration deadlines, school outages, financial aid deadlines, etc. that must be disseminated to students as well. As such there is a need to understand how to best communicate with students in today’s complex media environment, so they stay informed. Students have very diverse methods in which they may prefer to receive information, most of which are not traditional types of media. While colleges and universities may use things like flyers and brochures as well as university television and radio, most students are likely to prefer some type of social media in which to get their information. This study exams communication methods with students at a university. It investigates whether students would prefer to get their information via traditional media, email, or some type of social media or app. The preliminary study investigated how students received their information about a specific event, Earth Day. From that study a questionnaire was constructed in which students were asked their preferences on how to receive information from the university. The data was examined to determine the types of media students prefer to use to get university information. The media preferences by student classification were also considered to determine if preferences change as the students age and become more familiar with the university.
Keywords: college student social media use, university social media use
I Can’t Get No (Grade) Satisfaction: Self-regulated Learning and Success in a School of Business
Dr. Sara Kimmel, Mississippi College, Mississippi, USA
Dr. Stephen Trouard, Mississippi College, Mississippi, USA
Dr. Randall Robbins, Mississippi College, Mississippi, USA
Self-directed learning is a vital educational concept in need of further research, not just for its impact on learning, but also to the effects on student academic performance and satisfaction. Self-directed learning consists of the student taking initiative in identifying what their individual learning needs are, formulating their goals, recognizing what resources are available, and determining all possible outcomes. However, does this truly impact student learning, academic achievement, and grade satisfaction? Studies suggest that student motivation, academic performance, and levels of self-efficacy could yield positive increases through the implementation of self-directed learning. This article will examine self-directed learning strategies and their relationship to academic performance and grade satisfaction.
The Week in Review: The Impact of a Current Events Assignment on Students’ Interest in Marketing
Thomas M. Hickman, Washburn University – Kansas, USA
This study measures the effectiveness of a marketing-related current events assignment that was administered over a six-year timeframe to a Principles of Marketing class. Results demonstrated that upon completion of the assignment that students reported higher levels of following the external marketing environment, new product launches, and marketing strategies of firms than they did prior to beginning the project. Further, students reported that the importance of business students following new product launches and marketing strategies of firms was also significantly higher after completing the assignment. Finally, students conveyed their satisfaction with the assignment with a Net Promoter Score of 57.
Keywords: principles of marketing, active learning, current events, net promoter score.
A Cause-Related Marketing Approach to Improving Assessment Culture
Ruth Guthrie, California State Polytechnic University, Pomona, CA USA Zeynep G. Aytug, California State Polytechnic University, Pomona, CA USA Rita Kumar, California State Polytechnic University, Pomona, CA USA
The assessment process for AACSB can become a systematic application of requirements to achieve accreditation. It can be compliance driven, rather than improvement seeking. Assessment programs struggle to show significant ways that they influence curriculum redesign or truly improve learning outcome achievement. While some faculty are aware that their college has a robust assessment program, few of them can describe what the results of the assessment program are. To engage faculty in assessment culture, this research took a novel approach from the field of marketing to build a more positive view of assessment among the faculty at a large business school. Using cause related marketing (CrM), faculty were asked to participate in assessment tasks of their choosing. By participating, they earned cash to purchase a cow for a needy family in a third world country. By allying with a positive cause, good will is created for the assessment program at the college. This study used a pre and post survey to measure faculty attitudes about assessment. Results indicate that a more positive attitude towards assessment was achieved and that there is a significant need for participation of adjunct faculty in assessment.
Keywords: AACSB, Assessment, Assurance of learning, Cause-related marketing, Assessment culture
Experimental Investigation on the Impact of Changing Class-Attendance Policy on Student Performance
Joon-Hee Oh, California State University, East Bay, CA, USA
Though the positive relationship between class attendance and student performance is prevalent, it needs further support from a research design that is coherent and well-controlled for legitimate findings. This study involved conducting a field experiment to improve the controllability of a study and increase the ecological validity of the experiment. In our field experiment, a change in the class-attendance policy was announced in the middle of a quarter, while students were still taking a class. With the policy change, students were not required to attend class. Students’ exam performances before and after the policy change were compared and analyzed for a statistical implication of a potential relationship between their performance and the policy change. This research design is unique and contributes to the literature. To strengthen the validity of the study, we analyzed the results using the difference-in-difference method. The evidence confirms the positive relationship between class attendance and student performance.
Keywords: class attendance, student performance, change in policy, difference-in-difference, field experiment.
Are We Bonding Yet? Using a Mixed Methods Survey Design to Evaluate
Team-building Exercise Outcomes
Eric Gresch – Georgia Gwinnett College, Lawrenceville, GA, USA
Mary Saunders – Georgia Gwinnett College, Lawrenceville, GA, USA
Janita Rawls – Georgia Gwinnett College, Lawrenceville, GA, USA
This exploratory research utilizes a mixed methods survey design to evaluate business students’ attitudes following participation in a team-building exercise. Qualitative results identify themes related to student perceptions of the exercise, including those that address team needs associated with Tuckman’s forming stage of team development. Additionally, quantitative results indicate the relative effectiveness of the exercise in achieving the instructor’s goals for the exercise. Based on the study’s findings, the authors discuss the value of adopting a mixed methods survey strategy for evaluating team-building exercise outcomes and offer suggestions for instructor implementation.
Keywords: team development, team-building exercise, attitudes, mixed methods survey, Tuckman’s model
Entrepreneurship Centers and Skill Development In The Nigerian Polytechnic System
Lawrence F. Ademiluyi, Kwara State University, Malete, Nigeria
John F. Oyedele, Kwara State University, Malete, Nigeria
Umar Yandalu Mustapha, Kwara State University, Malete, Nigeria
The study examined the influence of entrepreneurship centers on acquisition of vocational and entrepreneurship skills in Nigerian polytechnics. The researchers employed mixed method design. The study population consisted of teachers and final-year students of entrepreneurship in public polytechnics in two Nigerian states. A validated structured questionnaire was used for the quantitative aspect of the study, while some respondents were interviewed to obtain clarifications on the result of the quantitative study. The results show that teachers and students uniformly credit entrepreneurship centers for having strong influence on the impartation of vocational and innovation skills; however, the centers are only moderately effective in imparting business/management related entrepreneurship skills. Students and teachers also differ significantly in their assessments. It was concluded that while entrepreneurship centers are effective in imparting both vocational and entrepreneurship skills, their influence on the latter is rather tenuous and open to improvement. The study consequently recommends the merger of both the theoretical and practical aspects of the entrepreneurship program, to be handled by theoretically qualified and technically competent teachers for optimal impartation of vocational and business competencies.
A New Course in Practical Accounting: Skills for Use in Daily Life
Paul R. Goodchild, Quinnipiac University, Hamden, Connecticut, USA
Stephanie D. M. Miller, Quinnipiac University, Hamden, Connecticut, USA
Kenneth N. Ryack, Quinnipiac University, Hamden, Connecticut, USA
Aamer Sheikh, Quinnipiac University, Hamden, Connecticut, USA
Accounting is central to everyday life. In this paper, we propose a new course that introduces undergraduate students to different areas of accounting and highlights the importance of accounting to their day-to-day lives. We present a modular structure that can be taught on-ground or online and that can easily be adapted for use in full-semester courses, half-semester courses, or even shorter intensive courses. The course design is guided by the demands of the ever-evolving business environment, best practices for pedagogy, and accreditation standards for curriculum content. We expect that the course will not only show students how accounting knowledge can benefit them in their daily lives but also pique student interest in the field of accounting and serve as a magnet to attract students to the accounting major.