The Department of Accounting at California State University Northridge (CSUN) has developed a unique sequence of courses designed to ensure that accounting students are trained not only in technical accounting, but also acquire critical thinking, research and communication skills. The courses have proven effective and have embedded assessment measures that are used to evaluate and document student progress. The assessment measures also provide feedback to faculty and have led to numerous improvements over time. The Intermediate Accounting Sequence begins with a one (semester) unit bridge course that reviews the lower-division accounting material, introduces intermediate accounting concepts, and provides a base measure of students communication skills through a writing assignment. The next three-unit intermediate accounting course (ACCT351) is linked with a two-unit accounting communication course (351COM). These linked courses share unstructured case assignments written by the accounting faculty that require students to identify the accounting issue(s), research the authoritative literature in GAAP, and write a professional one-page document for each case that demonstrates critical thinking and appropriate documentation. The structure of the linked courses is based on team work, and has the indirect benefit of promoting collegiality among faculty and fostering a culture of critical thinking throughout the accounting program. The skills acquired in 351/351COM are reinforced in subsequent courses through the use of similar assignments and evaluation and assessment
The Enron collapse has many facets. It is particularly rich in financial reporting and disclosure issues. This case addresses some of Enrons creative revenue recognition practices and the role Special Purpose Entities and derivatives played in Enrons reported success and ultimate failure. The role of Enrons board of directors and senior management is also covered. The case is designed for use in intermediate and advanced accounting and management courses. It includes some suggested instructional questions.
This article uses an institutional framework to study how state socialist ideology influenced organization structure, governance modes, and administrative practices in the former German Democratic Republic (GDR). An in-depth analysis of one organization, the Staatliche Porzellan Manufaktur Meissen (Meissen) was undertaken, employing qualitative field research methods. Our study shows how state socialism, as a complete institutional environment, imposes structures and practices on organizations. The methods that Meissen employed to buffer its technical core against the demands of the institutional environment are explored. Administrative practices' role in rationalizing and legitimating state ideology are highlighted; we further show that those structures and practices most influenced by state ideology were the first ones to be discarded when the regime was overthrown.
This paper reports on the use of an unstructured case to teach and assess research, critical thinking, and communication skills in Intermediate Accounting classes. It includes a case specifically prepared for this purpose (an imbedded course measure) and a generic critical thinking assessment form that was customized for this assignment. This assessment process meets AACSB accreditation requirements. Students satisfactorily determined relevant facts, identified the accounting issues, and supported solutions. However, they did not satisfactorily research the authoritative literature or identify appropriate solutions.
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