Designing and Managing an Online or Hybrid Managerial Accounting Course 2006 Accounting Education Forum NCACPA Susan V. Crosson Santa Fe Community College Gainesville, FL

Teaching a Course is like a Rubberband Teaching/Learning/Assessing occurs best if the faculty/student relationship is in sych.... Sych the tension properly through goal congruent faculty-student course expectations.... And maintain tension throughout the course by actively involving students in learning....

Begin with the end in Mind! Teaching/Learning Fundamentals Teaching/Learning Fundamentals Course Ideas/Examples Course Ideas/Examples Additional Resources Additional Resources If you know where you’re going, you’re more likely to get there….

Traditional Knowledge Process... Read Book, Come to Class TEACH TEACH Deliver content… Do Homework, ParticipateLEARN Activities to Gain Confidence in Knowledge… Write Papers, ExamsASSESS Demonstrate Knowledge Breadth and Depth…

A More Engaging Knowledge Process... Identify Resources TEACH TEACH Deliver Knowledge, Skills, Abilities, Attitudes, and Values... Create Activities LEARN Activities to Gain Confidence in Knowledge... Assess Outcomes ASSESSDemonstrateKnowledgeBreadth and Depth…

Teaching/Learning Modalities How to make the teach-learn connection I See…visual learners I See…visual learners I Hear…aural learners I Hear…aural learners I Touch…read/write learners I Touch…read/write learners I Do…kinetic learners I Do…kinetic learners

Connecting Teaching/Learning I See (Visual) I Hear (Aural) I Touch (Read/Write) I Do (Kinetic) Online practice quizzes Online practice quizzes Group projects Group projects Textbook Textbook Classroom lectures and notes Classroom lectures and notes Podcasts Podcasts PowerPoint slides PowerPoint slides PowerPoint with audio PowerPoint with audio Exhibits, mind maps & concept maps Exhibits, mind maps & concept maps

Learning Focus Questions

Developmental Stages of Learning Absolute knowing means a student has knowledge of the facts and can answer questions like how, what, where, and when. (Frosh : 70%, Soph: 50%) Transitional knowing means a student can apply the methods or knowledge to specified situations and can compare and contrast methods. (Frosh 30%, Soph: 50%) Independent knowing means a student uses the knowledge to form opinions in nonspecific situations and can answer the question why. (Most Juniors and Seniors) Contextual knowing means a student has integrated the knowledge into a broad context and is able to evaluate perspectives to make reasoned decisions and policies using this knowledge. (Grad school or 5 years out) From Baxter-Magolda’s Developmental Stages of Learning and Knowing

What question does the Absolute knower prefer? What question does the Transitional knower ask most often? What question is the favorite of the Independent knower? What inquiry does the Contextual knower pursue? Match the questions: What? How? Why? and What If? to the Developmental Stages of Learning and Knowing….

Teach/Learn/Assess Activities How (Transitional): Lecture with Demos Lecture with Demos Homework Problems Homework Problems CAI (Computer-Aided Instruction) CAI (Computer-Aided Instruction) Problem Exams Problem Exams Why (Independent): Socratic Lecture Socratic Lecture Group Discussions Group Discussions Motivational Stories Motivational Stories Group Projects/Exams Group Projects/Exams What If (Contextual): Student Lectures/Presentations Student Lectures/Presentations Role Play Role Play Open-ended projects Open-ended projects Subjective Exams Subjective Exams What (Absolute): Lecture with Visuals Lecture with Visuals Textbook reading Textbook reading Data Gathering Data Gathering Objective Exams Objective Exams

Next Step… Develop a Course Plan On Campus: Financial Managerial Course Goals Curriculum, Course, and Professor Course Basics Syllabus Calendar Gradebook Course Evaluations by Students Orientation/First Day Student Readiness Student To Do List Student Consent Form Course Sessions Learning Objectives Teach Learn Assess Pre & Post Online/Blended: Open Campus -password please Open Campus

Course Planning Worksheet Course Planning Worksheet Student Learning Level Goal: Absolute Transitional Independent Contextual What? How? Why? What If? *Knowledge, Skills, Attitudes, Abilities, and Values

Course Ideas/Examples Engaging Students Engaging Students Encouraging Discussions Encouraging Discussions Bringing in the Real World Bringing in the Real World Teaching Efficiency Teaching Efficiency Add Meaningful Technology Tools Add Meaningful Technology Tools

Engaging Student Strategies One minute memos…collect periodically One minute memos…collect periodically Core dump beginning &/or end of topic i.e., create a wikiepedia Core dump beginning &/or end of topic i.e., create a wikiepedia Argue for/Argue against Argue for/Argue against What would X say about Y What would X say about Y Examples you’ve observed from personal lives regarding X concept Examples you’ve observed from personal lives regarding X concept Think/Pair/Share Think/Pair/Share Pair summarizing/checking/editing Pair summarizing/checking/editing Group work--all group members prepare & you select spokesperson Group work--all group members prepare & you select spokesperson Mini-cases or problems Mini-cases or problems Peer reviewed projects Peer reviewed projects Student discussion recorders Student discussion recorders Write discussion points on board, class rank importance by voting Write discussion points on board, class rank importance by voting Chapter Expert Chapter Expert Posts chapter and class notes, answers student posted questions online, and develops sample exam questions Posts chapter and class notes, answers student posted questions online, and develops sample exam questions Give points for posting questions and responses Give points for posting questions and responses

Student Assignments for Managerial or Cost Accounting Cookie Activites-Students form cookie companies, produce chocolate chip cookies using Job &/or Process costing, prepare a company website and marketing plan, price their cookies using a variety of methods, evaluate their peers performance, and debrief the semester as the management team of a cookie conglomerate. Cookie Activites-Students form cookie companies, produce chocolate chip cookies using Job &/or Process costing, prepare a company website and marketing plan, price their cookies using a variety of methods, evaluate their peers performance, and debrief the semester as the management team of a cookie conglomerate. Cookie Assignments and exhibits2005 Student Websites Cookie Assignments and exhibits2005 Student Websites Using Novels-set context for class discussions and assignments Using Novels-set context for class discussions and assignments The Goal by Goldratt and Cox Code BlueThe Goal by Goldratt and Cox Code Blue by McDermott and Stocks by McDermott and Stocks The Goal by Goldratt and Cox Code Blueby McDermott and Stocks Job Order Costing with Legos-students prepare a job card while they build 3 products Job Order Costing with Legos-students prepare a job card while they build 3 products Job CardParts List Job CardParts List

Encouraging Discussions Good Beginnings: Good Beginnings: What is the main idea of…? What is the main idea of…? What if…? What if…? How does…affect…? How does…affect…? Why is...important? Why is...important? What is a new example of…? What is a new example of…? Explain why… or Explain how… Explain why… or Explain how… How does this relate to what you have learned before? How does this relate to what you have learned before? What conclusions can you draw about? What conclusions can you draw about? What is the difference between…and…? What is the difference between…and…? How are …and …similar? How are …and …similar? How would you use…to…? How would you use…to…? What are the strengths and weaknesses of…? What are the strengths and weaknesses of…? What is the best…and why? What is the best…and why? Beginnings to Avoid: Beginnings to Avoid: Are there any questions? Are there any questions? Does everyone understand? Does everyone understand?

Bringing in the Real World Classroom=Workplace Classroom=Workplace Give points for doing homework on spreadsheets Give points for doing homework on spreadsheets Encourage collaborative web-based instead of paper-based projects Encourage collaborative web-based instead of paper-based projects Build students’ resumes by using real accounting software like QuickBooks, Office Accounting 2007, or Dynamics- GP Build students’ resumes by using real accounting software like QuickBooks, Office Accounting 2007, or Dynamics- GP Utilize XBRL and XML based documents Utilize XBRL and XML based documents Use teams and collaboration Use teams and collaboration Evaluate peers-multiple times Evaluate peers-multiple times Require Communication similar to workplace Require Communication similar to workplace

Teaching Efficiency Ever Expanding Knowledge and Skills… Consultants/Knowledge Experts Consultants/Knowledge Experts Business Model Today Business Model Today Use your student demographics Use your student demographics Students prepare notes and solutions Students prepare notes and solutions Course resources on the web Course resources on the web Grading Rubrics Grading Rubrics Encourage Web-based research in addition to library-based research Encourage Web-based research in addition to library-based research Use authentic source documents Use authentic source documents Provide content in students’ comfort zone Provide content in students’ comfort zone Personalized Faculty Evaluation Personalized Faculty Evaluation Keep the Best of What You Do, Rethink the Rest!

Add Meaningful Technology Tools PowerPoint PowerPoint Course Website Course Website Learning Management Systems: WebCT/Bb Learning Management Systems: WebCT/Bb Clickers (personal response systems) Clickers (personal response systems) Tablet pc Tablet pc iPod and podcasting iPod and podcasting Videos, Vblogs Videos, Vblogs Skype Skype Online Resources for Textbooks Online Resources for Textbooks Accounting software Accounting software Cell phones, Cameras Cell phones, Cameras

Clickers

Tablet or Convertible PCs

What I write each class: Fall 2006 Class Notes Fall 2006 Class Notes Spring 2006 Class Notes Spring 2006 Class Notes Spring 2006 Class Notes Spring 2006 Class Notes Fall 2005 Class Notes Fall 2005 Class Notes Fall 2005 Class Notes Fall 2005 Class Notes Class Notes

What you need… One Note or other digital inking program One Note or other digital inking program Tablet pc or other Digital ink device Tablet pc or other Digital ink device External Media to transfer files to website External Media to transfer files to website Webpage to view files (One Note must be viewed using Internet Explorer) Webpage to view files (One Note must be viewed using Internet Explorer) Students need only the Internet & Internet Explorer

iPods….. Consider the possibilities Record and playback classes Record and playback classes Chapter overviews—highlight favorite pages or LOs (learning objectives) Chapter overviews—highlight favorite pages or LOs (learning objectives) End-of-chapter coaching of review problem to model problem solving process End-of-chapter coaching of review problem to model problem solving process Explanations of textbook visuals, i.e., exhibits, figures Explanations of textbook visuals, i.e., exhibits, figures Podcasts-audio or video broadcasts available on the Internet Podcasts-audio or video broadcasts available on the Internet I hear, therefore I learn I hear, therefore I learn

Student Comfort Zone Audio files-podcasting.wav files that students can listen to as they view their text or notes using either a computer, iPod, or mp3 player Managerial Accounting Chats Managerial Accounting Chats Managerial Accounting Chats Managerial Accounting Chats Managerial Accounting Look and Listens Managerial Accounting Look and Listens Managerial Accounting Look and Listens Managerial Accounting Look and Listens Video files-videocasting.M4V files that students can see/hear using either a computer or video iPod Chapter 6 LO4 SE 6 Chapter 6 LO4 SE 6

What you need… iPod iPod iPod-compatible microphone, i.e., Belkin’s Voice Recorder iPod-compatible microphone, i.e., Belkin’s Voice Recorder iTunes…Download free to PC iTunes…Download free to PC External Media, CD, or Webpage to allow transfer of voice memo (WAV) files External Media, CD, or Webpage to allow transfer of voice memo (WAV) files For Video Podcasts, you need either QuickTime 7 Pro or GarageBand For Video Podcasts, you need either QuickTime 7 Pro or GarageBand

Podcasting with only a Telephone… GCast is a free service that lets you record a podcast by calling a toll-free telephone number and then speaking using voic -style recording tools. Also offers free hosting and an embeddable player that can be dropped onto any page. The player describes your audio content as well as a play/pause button so all can listen without leaving the page. For more see “GCast: Super-Easy Podcasting,” Monkey Bites, February 21,

Teaching for Today and Tomorrow No Turnkey Solutions No Turnkey Solutions Expresses You Expresses You Continuously Challenges Continuously Challenges Research Opportunities Research Opportunities Delights Students! Delights Students! Get more out of your teaching: By getting teaching/learning out of the classroom, By utilizing students’ modalities, questions, and development stages, By keeping the best and rethinking the rest, By inspiring students like your favorite professor inspired you.

What’s next? What will you do this year? Share your best practices! Any efforts will be appreciated by your students!

Additional Faculty Resources: PowerPoint Self-Study sessions Getting A Great Start Overview Developing a More Effective Syllabus Developing an Effective Student Evaluation iPods Promote Teaching/Learning Course Website Design-Leverage Learning in Your ClassesCourse Website Design-Leverage Learning in Your Classes Visit your school's Center for Excellence in Teaching or AAA's many teaching/learning sessions

Sample Student Resources for Any Class First Day of Class To Do List First Day of Class To Do List An Introduction to Business EthicsAn Introduction to Business Ethics -open in Notes view to see teaching notes teaching notes An Introduction to Business Ethicsteaching notes Student Consent Form Student Consent Form Class Notes-download a free 120 day trial of One Note what I write on the board each class Class Notes-download a free 120 day trial of One Note what I write on the board each classdownload a free 120 day trial of One Notedownload a free 120 day trial of One Note Spring 2006 Class NotesSpring 2006 Class Notes Fall 2005 Class Notes Fall 2005 Class Notes Spring 2006 Class NotesFall 2005 Class Notes iPod audio files-these are wav files that students can listen to as they view their text or notes using either a computer, iPod, or mp3 player iPod audio files-these are wav files that students can listen to as they view their text or notes using either a computer, iPod, or mp3 player Managerial Accounting ChatsManagerial Accounting Look and Listens Managerial Accounting ChatsManagerial Accounting Look and Listens Course Websites-these are my non-password protected websites Course Websites-these are my non-password protected websites Financial AccountingManagerial Accounting Financial AccountingManagerial Accounting

Student Assignments for Managerial or Cost Accounting Cookie Activites-Students form cookie companies, produce chocolate chip cookies using Job &/or Process costing, prepare a company website and marketing plan, price their cookies using a variety of methods, evaluate their peers performance, and debrief the semester as the management team of a cookie conglomerate. Cookie Activites-Students form cookie companies, produce chocolate chip cookies using Job &/or Process costing, prepare a company website and marketing plan, price their cookies using a variety of methods, evaluate their peers performance, and debrief the semester as the management team of a cookie conglomerate. Cookie Assignments and exhibits2005 Student Websites Cookie Assignments and exhibits2005 Student Websites Using Novels-set context for class discussions and assignments Using Novels-set context for class discussions and assignments The Goal by Goldratt and Cox Code BlueThe Goal by Goldratt and Cox Code Blue by McDermott and Stocks by McDermott and Stocks The Goal by Goldratt and Cox Code Blueby McDermott and Stocks Job Order Costing with Legos-students prepare a job card while they build 3 products Job Order Costing with Legos-students prepare a job card while they build 3 products Job CardParts List Job CardParts List

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