1. CiLTHE Conference 4th July 20021 New Technology. A Universal Panacea? Dr. Wendy Beekes Department of Accounting and Finance Lancaster University

2. CiLTHE Conference 4th July 20022 New Technology. A Universal Panacea? Introduction PowerPoint – blessing or curse? How I use PowerPoint in my teaching Personal Response system

3. CiLTHE Conference 4th July 20023 New Technology. A Universal Panacea? Advantages of using PowerPoint Looks polished and professional Makes you consider the structure of the lecture in more depth Enables sequences to be built up Drag and drop slides into other courses using slide manager

4. CiLTHE Conference 4th July 20024 New Technology. A Universal Panacea? Disadvantages of using PowerPoint Cant adjust presentation – locked in Slide show and passive approach at the movies! Potentially endless hours of preparation

5. CiLTHE Conference 4th July 20025 New Technology. A Universal Panacea? If all else fails....

6. CiLTHE Conference 4th July 20026 New Technology. A Universal Panacea? How do I use PowerPoint? Animations Sequences of items Graphs Cartoons from Clip Art What about handouts?

7. CiLTHE Conference 4th July 20027 Recent Developments and Strategic Management Accounting Changes to Practice What changes have been made since the 1980s? Adoption of ABC systems Standard costing still useful Total Quality Management Reporting on non- financial measures

8. CiLTHE Conference 4th July 20028 Pension Expense Pension Settlement Rate (1994 - 1998) % Year Source: RCJ (2002) Chapter 14

9. CiLTHE Conference 4th July 20029 Pension Expense Pension Plan Entities and Relationships Plan Sponsor: The firm establishes the pension plan Sponsor funds the plan by transferring assets to plan trustee Plan Trustee: Legal entity that has custody of plan assets Trustee distributes pension payments to retired plan beneficiaries Plan Beneficiaries: Employees of the plan sponsor Source: RCJ (2002) Chapter 14

10. CiLTHE Conference 4th July 200210 New Technology. A Universal Panacea? What do I hate about PowerPoint? Cant scrub out things – tippex is not an option! Very annoying Tedious! Coloured & Patterned backgrounds Certain animations - Swivel Crawl from left

11. CiLTHE Conference 4th July 200211 New Technology. A Universal Panacea? Using the Personal Response System Ask the Audience Demo by Dr Caroline Elliott (Economics) Instant feedback/response from students Very useful for shy students – anonymous Contact AVS

12. CiLTHE Conference 4th July 200212 New Technology. A Universal Panacea? How do I use the PRS system Revision session for large groups In class for MSc students Advantages and disadvantages

13. CiLTHE Conference 4th July 200213 New Technology. A Universal Panacea? Conclusions PowerPoint – a universal panacea? PRS system – a universal panacea? Use technology well and is is great!