Form Over Substance: Learning Objectives In The Business Core

2010 ◽  
Vol 3 (11) ◽  
pp. 11 ◽  
Author(s):  
Leonard Stokes ◽  
Joseph L. Rosetti ◽  
Michelle King

While members of the business faculty community have been advocating active learning in the classroom, it appears that textbooks encourage learning from a passive perspective.  A review of learning objectives from 16 textbooks used in Financial Accounting, Managerial Accounting, Finance, and Marketing demonstrates a focus on basically the same set of primary verbs at a low cognitive level. These low cognitive level verbs differ in substance from the expectations contained in the end-of-the-chapter materials.  In a world of assessment, the authors are concerned that the textbook learning objectives seem to focus on the form of technical content and not the substance of student learning.

Author(s):  
Victoria A. Fratto

Stakeholders encourage accounting educators to provide active learning opportunities, to integrate the creative use of technology into the curriculum, and to emphasize learning by doing. The principles of good teaching practice can use technology to promote active learning, to provide prompt feedback to students, to increase student time on task, and to make learning more effective and efficient for the student. Technological tools can permit students to become active participants and can improve student learning by giving students convenient access to review material with immediate feedback. This article describes the use and development of a PowerPoint game in an introductory accounting course (managerial accounting) that provides the student with immediate feedback and is designed to be accessed by the student outside of the classroom. This technological tool can be used in other undergraduate academic disciplines.


2017 ◽  
Vol 5 (3) ◽  
pp. 411
Author(s):  
Elvi Zahara

The background of this research is the lack of students' mathematics learning outcomes. Thelow yield caused by the learning of mathematics teaching is so very boring, monotonous,stressful and meaningless. Departing from the problems that occur in the field, especially ingrade IV SDN 002 Bagan Besar then there needs to be a strategy that can provide learningmathematics is expected to show active learning, creative, effective and fun. This research istindaan class (PTK), instrument collecting data observation and test learning outcomes. Theresults obtained: Increased activity of the students from the first cycle to the second cycle arevery significant. The increase in active learning, creative, and fun efekif the students alsofollowed by an increase in student learning outcomes. This is evidenced by the increase in thelearning outcomes of the first cycle to the second cycle. Namely, from the average value of 88,27 (cycle I) increased to an average value of 97, 59 (cycle II).


Author(s):  
Sri Wahyuningtyas ◽  
Wahid Saputra

This literature study aims to find out whether the Teams Games Tournament learning model with task and forced strategies influences the development of Teams Games Tournament modifications and the tasks and forced students in the class. The problem in this learning is the activeness and creativity of students. The task strategy and force are chosen to complement the shortcomings of the Teams Games Tournament Learning Model. With the modifications can improve the quality of student learning, making students responsible and disciplined so that this learning is achieved. For educators, it is recommended to apply the Teams Games Tournament learning model to the task strategy and force at school, so that the learning objectives can be achieved optimally.


2002 ◽  
Vol 29 (2) ◽  
pp. 91-121 ◽  
Author(s):  
Alan J. Richardson

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.


AERA Open ◽  
2021 ◽  
Vol 7 ◽  
pp. 233285842097977
Author(s):  
Allison Atteberry ◽  
Sarah E. LaCour

The use of student learning objectives (SLOs) as part of teacher performance systems has gained traction quickly in the United States, yet little is known about how teachers select specific students’ learning goals. When teachers are evaluated—and sometimes compensated—based on whether their students meet the very objectives the teachers set at the start of the year, there may be an incentive to set low targets. SLO systems rely on teachers’ willingness and ability to set appropriately ambitious SLOs. We describe teachers’ SLO target-setting behavior in one school-district. We document the accuracy/ambitiousness of targets and find that teachers regularly set targets that students did not meet. We also find that, within the same year, a student’s spring test scores tend to be higher on the assessments for which they received higher targets. This raises the intriguing possibility that receiving higher targets might cause students to perform better than they otherwise would have.


Author(s):  
Diane J. Janvrin ◽  
Tawei (David) Wang

Due to recent high-profile cybersecurity breaches and increased practitioner and regulatory attention, organizations are under pressure to consider the accounting implications of these attacks and develop appropriate responses. Specifically, cybersecurity events may affect organizations’ operations, financial and non-financial performance, and ultimately its stakeholders. To address how cybersecurity issues may affect accounting, this paper presents an Event, Impact, Response Framework to discuss current research and consider implications for both practitioners and researchers. The Framework highlights how practitioners may rely on research findings to better assess cybersecurity threats, understand their impact, and develop response strategies. Results encourage additional research examining how (1) organizations identify cybersecurity threats, incidents, and breaches, (2) cybersecurity affects different risks, and (3) management responses to cybersecurity risks and events. Further, the Framework suggest the need for cybersecurity research to extend beyond the AIS community to areas such as financial accounting, managerial accounting, and auditing.


2010 ◽  
Vol 43 (04) ◽  
pp. 759-765 ◽  
Author(s):  
Mark Lawrence Schrad

AbstractInformation and communication technology (ICT) programs like Microsoft PowerPoint and Apple Keynote have become the norm for large university lecture classes, but their record in terms of student engagement and active learning is mixed at best. Here, the author presents the merits of a “populist” lecture style that takes full advantage of the variety of features available from the latest generation of ICT programs. Based on visual variety, audio and visual sound bites, and the incorporation of humor and pop-cultural references, this populist approach not only facilitates greater student attention and engagement with the class materials, but also offers unmatched opportunities for extending student learning beyond the confines of the large lecture hall.


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