glen hatton introduction to financial accounting
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Glen HattonIntroduction to
Financial Accounting
TURNINGTHE
ACCOUNTING CLASSROOMUPSIDE DOWN
Randy HoffmanIntroduction to
Managerial Accounting
PHASE ConferenceMarch 1, 2014
Recipients of The
Ernst & YoungExcellence In Teaching Award
• 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
Our Campus
CSU Fullerton• Largest Of The 23 Campuses
– 38,325 Students– 2,019 Faculty
• 55 Undergraduate, 54 Graduate Degrees Offered
• Diverse Student Body:– 8th In Nation & 1st 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
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%)
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
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.
Course DesignWhat
Students Need to Know
StudentsStudy Course
TopicsBy
Themselves
Materialsfor
Assimilation&
Self Assessment
CollaborativeLearning
AssessmentOnline
• 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.
ACCT201
Pedagogy
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
Implementation: What Students Need To Know
WhatStudents
Need to Know
StudentsStudy Course
TopicsBy
Themselves
Materialsfor
Assimilation&
Self Assessment
Collaborative
Learning
Assessment
Buildingthe
Course
“The Easy Step”
• Chapter-by-Chapter Learning Objective Selection
• Agreement With Course Coordinator
• Same For Flipped and Traditional Courses
Implementation: Student StudyWhat
Students Need to Know
StudentsStudy Course
TopicsBy
Themselves
Materialsfor
Assimilation&
Self Assessment
Collaborative
Learning
Assessment
Buildingthe
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
Implementation: MaterialsCourse Materials
• Online Chapter Assignments
− Homework (2 Parts)
• Multiple Due Dates
• Provide Downloadable Copies Of Quizzes And Homework
• In-Class Problems
• Course Tutoring Center
Buildingthe
Course
WhatStudents Need
to KnowStudents
Study Course TopicsBy
Themselves
Materialsfor
Assimilation&
Self Assessment
CollaborativeLearning
Assessment
Implementation: Materials
Implementation: Collaborative Learning
Buildingthe
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
WhatStudents Need
to KnowStudents
Study Course TopicsBy
Themselves
Materialsfor
Assimilation&
Self Assessment
CollaborativeLearning
Assessment
Implementation: AssessmentWhat
Students Need to Know
StudentsStudy Course
TopicsBy
Themselves
Materialsfor
Assimilation&
Self Assessment
Collaborative
Learning
Assessment
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
Buildingthe
Course
Implementation: Continuous Improvement
Attendance Required: (Discussion Class)
Implementation: Continuous Improvement
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
Immediate Results. To-Date:
Repeat Rates Final Exam Avg0%
10%
20%
30%
40%
50%
60%
70%
30%
61%
41%
60%
Flipped v Traditional
FlippedTraditional
Immediate Results. To-Date:
Repeat Rates Final Exam Avg0%
10%
20%
30%
40%
50%
60%
70%
30%
61%
30%
58%
21%
62%
22%
63%
18%
66%
Trending In The Right Direction
Fall 2011Spring 2012Fall 2012Spring 2013Fall 2013
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!
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.
ghatton@fullerton.eduGlen Hatton
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