1. Glen Hatton Introduction to Financial Accounting TURNING THE ACCOUNTING CLASSROOM UPSIDE DOWN Randy Hoffma n Introduction to Managerial Accounting PHASE Conference March 1, 2014 Recipients of The Ernst & Young Excellence In Teaching Award

2. The Nation’s Largest Four- year Public University System 23 Campuses And Eight Off- Campus Centers. Approximately 437,000 Students. Employs 44,000 Faculty & Staff

3. Our Campus CSU Fullerton Largest Of The 23 Campuses – 38,325 Students – 2,019 Faculty 55 Undergraduate, 54 Graduate Degrees Offered Diverse Student Body: – 8 th In Nation & 1 st CA Awarding Degrees To Hispanics College & Department Dual AACSB Accreditation Business And Accounting. 5th Largest Business School In The United States Department: – 1,013 Accounting Majors – 1,000+ Enrolled In Introductory Accounting Classes

4. Traditional Design: Not Working Standard Lecture Format: – 15 Weeks Of Instruction + Finals – Twice Each Week, Classes 75 Minutes Long – Class Sizes Varied From 50 – 100 Students – 10-12 Sections Taught By Six Different Instructors Historical Results: – Consistent Repeat Rate: 43% – Common Final Exam (30% Of Course Grade) Average Number Correct: 27 Out Of 50 (54%)

5. Investigation: Why is it no longer working? Usually First Courses For A Business Major: – Unfamiliar With The Rigor – Lack Of Ownership (You’re Suppose To Teach Me) Miss Too Many Classes Try To Complete Homework In Single Session Limited Attention Span – Need Stimulation Little/No Collaborative Learning Not Enough Critical Thinking

6. Course Design Should: 1.Transfer Responsibility For Learning To Students. 2.Encourage Multiple “Visits” To The Subject Of Accounting Each Week. 3.Collaborative Learning Through Case Studies. 4.Classroom Focus On The Application Of The Course Concepts. 5.Incorporate Active Learning. 6.Support Different Learning Styles. 7.Attendance Requirements. 8.Continuous Improvement.

7. Course Design What Students Need to Know Students Study Course Topics By Themselves Materials for Assimilation & Self Assessment Collaborative Learning Assessment Online Deliver Course Content and Materials Students Study Course Topics Via Different Methods At Their Own Pace Classroom Two Seventy-five Minute Classes Per Week. Discussion Of Selected In- class Exercises (250 Students.) Case Work Done In 5 Classrooms Of 50 Students Each. ACCT 201 Pedagogy

8. Course Design Graduate Accounting Students Facilitate & Tutor: -Case Studies- Course Assistance Center Course Transformed Into A “Hybrid.” - Heavy Reliance On LMS And Online Learning Aids Attendance Is Mandatory For Case Study And Problem Discussion Classes – Yes, Mandatory Even For Classrooms With 250 Students

9. Implementation: What Students Need To Know What Students Need to Know Students Study Course Topics By Themselves Materials for Assimilation & Self Assessment Collaborative Learning Assessment Building the Course “The Easy Step” Chapter-by-Chapter Learning Objective Selection Agreement With Course Coordinator Same For Flipped and Traditional Courses

10. Implementation: Student Study What Students Need to Know Students Study Course Topics By Themselves Materials for Assimilation & Self Assessment Collaborative Learning Assessment Building the Course Lecture Video Convert Narrated Power Point Presentation to video. −Several ways to access −CSUF Branded −Notes Provide Different Formats: −Audio −Transcript −Captioned −i-Product Add A Personal Twist: −Record Own Lectures

11. Implementation: Materials Course Materials Online Chapter Assignments −Homework (2 Parts) Multiple Due Dates Provide Downloadable Copies Of Quizzes And Homework In-Class Problems Course Tutoring Center Building the Course What Students Need to Know Students Study Course Topics By Themselves Materials for Assimilation & Self Assessment Collaborative Learning Assessment

12. Implementation: Materials

13. Implementation: Collaborative Learning Building the Course Case Studies One Classroom Session Per Week −Student Teams (4-5 ) −Facilitated By Grad Students −Attendance Taken Cases Are Focused On Current Chapter Topics −5-7 Cases Per Semester −Little Out of Class Work −Write Our Own Cases To Better Align With Current Learning Objectives Writing Requirement Satisfied Via Case Analysis Memos What Students Need to Know Students Study Course Topics By Themselves Materials for Assimilation & Self Assessment Collaborative Learning Assessment

14. Implementation: Assessment What Students Need to Know Students Study Course Topics By Themselves Materials for Assimilation & Self Assessment Collaborative Learning Assessment Midterm Exams −2-3 Per Semester −Cover 3-4 Chapters Case Studies Homework Common Final Exam −Cumulative −30% Of Course Grade −All Sections Same Time −50 M.C. Questions −Written By Dept. Chair −Based On Learning Obj Building the Course

15. Continuous Improvement Implementation: Continuous Improvement Attendance Required: (Discussion Class)

16. Implementation: Continuous Improvement

17. Immediate Results. To-Date: Repeat Rate Dropped Significantly: –From 43% To 18 – 22% Final Exam Scores: –Number Of Correct Answers Increased ~25% –From 27 To 33 – 35 Each Semester: –>200 More Students Move Forward –All 950-1000 Have A Better Understanding

18. Immediate Results. To-Date:

20. Lessons Learned Some Initial Resistance By Students Familiar With Traditional Approach. –Current Students Don’t Know Any Different Our Ratings On Student Evaluations Went Down Significantly & Never Fully Recover –Size Of Class / Student Assistants Don’t Try to Do Everything At Once & Expect Some Chaos In The Initial Implementation Stay the Course: It Works!

21. CSU: System Wide Initiative Spring 2013 The CSU Launched A Program To Redesign Bottleneck Courses. The First Step: Identify Redesigned Courses Which Were Proven To Use As Models.

22. ghatton@fullerton.edu Glen Hatton