scholarly journals IMPLEMENTING THE PATHWAYS COMMISSION RECOMMENDED FIRST ACCOUNTING COURSE: A PROFILE OF EARLY ADOPTERS

2021 ◽  
Vol 6 (1) ◽  
pp. 41-52
Author(s):  
Timothy G. Bryan ◽  
Mark A. McKnight

The primary purpose of the current research is to explore the extent to which schools and colleges of business have adopted Pathways Commission recommendations for a new first accounting course. This paper explores the extent to which schools of business and accounting programs have implemented curriculum revisions made by the Pathways Commission, as well as provide a profile of the early adopters of one of these recommendations. This study investigated common traits and characteristics of colleges and schools that had adopted the curricular changes.  Specifically, the research focuses on the fourth recommendation from this list, which calls for a new first accounting course to be integrated into business and accounting programs.  For the study, 68 faculty members from a cross-section of universities and programs answered questions about their institutions and the Pathways Commission recommended a new first course in accounting.  Results indicate some ambivalence toward the curricular changes but also allowed for a profile of the early adopters of this specific change.  Thus, the secondary purpose of the research is to identify environments in which the changes have been implemented and to provide a foundation for further research into best practices for implementing these types of curricular revisions. JEL Classification Codes: M40, M41, M49, I20.  

2015 ◽  
Vol 36 (4/5) ◽  
pp. 270-280
Author(s):  
Joseph Marmol Yap

Purpose – In introducing e-reserves as an added service of the De La Salle University (DLSU) libraries, the purpose of this paper is to identify the best practices of handling e-reserves and its legal implications as one of the factors that might affect the introduction, development and implementation of such service. Design/methodology/approach – Four universities were considered based from the 2013 Quacquarelli Symonds (QS) university rankings in Asia. Only one academic library was maintaining an e-reserve system. It was consulted to know more about their e-reserve practices. Findings – The paper recommends to prepare the relevant e-reserve guidelines before it fully operates. Moreover, the Libraries should also collaborate with the office handling learning management systems so as to decide on how to manage the e-reserves. A needs assessment survey for faculty members is also being prepared so as to solicit responses from the teaching faculty if e-reserves is possible for DLSU to be established. Originality/value – The paper attempts to document the existing e-reserve system in Philippine academic libraries.


Author(s):  
Neal Shambaugh

Attention to the quality issues of distance education in higher education has focused primarily on courses. Entire academic programs are now delivered online, and faculty members must spend a significant amount of resources in addressing curricular-issues of online programs, as opposed to pedagogical issues for the courses they teach. Priorities for instructor interactivity and immediacy can become explicit goals for all learning experiences in academic programs. This chapter is organized in three parts: (1) the value of using interactivity/immediacy in the design of extended learning academic programs, (2) instructional design best practices for developing interactivity and immediacy in online academic programs, and (3) recommendations for different level of academic programs, including undergraduate, master's, doctoral, and specialized programs, including teacher education, certificates, and professional development.


2019 ◽  
Vol 34 (2) ◽  
pp. 234-246 ◽  
Author(s):  
Michelle C Kegler ◽  
Jaimie Lea ◽  
Erin Lebow-Skelley ◽  
Adrienne M Lefevre ◽  
Pam Diggs ◽  
...  

Abstract Smoke-free policies such as those required by the US Department of Housing and Urban Development have the potential to reduce persistent income-related disparities in secondhand smoke exposure. To understand the implementation and enforcement process, as well as barriers and facilitators to compliance and enforcement, we conducted semi-structured interviews (n=37) with representatives from 23 Public Housing Authorities (PHAs) with some level of smoking restriction in place, along with residents from 14 of these PHAs, from January to August 2016. Residents were typically notified of the new policy through group meetings, new resident orientations and/or one-on-one discussions during lease renewal or annual recertification. Timing of implementation varied, with advanced notice of 6 months or a year most common. Enforcement typically involved a series of verbal and/or written warnings, followed by written notice of lease violation, and eventual notice of lease termination and/or eviction. Challenges in enforcement were generally classified as monitoring difficulties or legal concerns. Characterizing current practices (e.g. advance notice, clear communication of escalating consequences, cessation support and concrete evidence of violation) from early adopters sets the stage for identifying best practices and helps to ensure successful and fair implementation of smoke-free policies in subsidized housing.


2018 ◽  
Vol 42 (3) ◽  
pp. 417-423 ◽  
Author(s):  
Barbara E. Goodman ◽  
Megan K. Barker ◽  
James E. Cooke

This review article includes our analysis of the literature and our own experiences in using various types of active learning as best practices for evidence-based teaching in physiology. We have evaluated what physiology students should be expected to learn and what are specific challenges to enhancing their learning of physiology principles. We also consider how the instructor should design his or her teaching to improve buy-in from both students and other faculty members. We include a discussion of how the readers can evaluate their teaching approaches for their successes in enhancing student learning of physiology. Thus we have addressed pedagogical improvements specific to student learning of physiology, with additional suggestions from cognitive psychology approaches that can improve physiology teaching and learning.


Author(s):  
Philip M. Garvey ◽  
M. Jennifer Klena

Freestanding on-premise signs are commercial signs that are not attached to buildings or other structures and include ground-mounted, monument, pylon, and pole signs. This report focuses on issues related to the appropriate mounting height of freestanding signs. The objective of this report is to develop best practices for optimal freestanding on-premise sign mounting height based on roadway factors, sign visibility, and traffic safety, relying on existing research and practice and basic geometry, and describing variations for different road types and sign lateral offsets. To achieve this, the existing on-premise and traffic sign mounting height research was reviewed, and the current state-of-the-practice was summarized. In addition, a technical analysis of on-premise sign height and sign visibility based on roadway cross-section and driver-to-sign sightlines was conducted.


2014 ◽  
Vol 31 (2) ◽  
pp. 155-170 ◽  
Author(s):  
Kimberly A. Dunn ◽  
Karen L. Hooks ◽  
Mark J. Kohlbeck

ABSTRACT We investigate how accounting Ph.D. programs prepare future accounting professors to fulfill their teaching responsibilities. We collect data from 75 recent graduates about their perceptions of the pedagogy training provided by their Ph.D. programs and find that pedagogical knowledge and skills are primarily self-taught with most obtained from the process of teaching a course. The pedagogy training provided by accounting doctoral programs is perceived to cover important areas; however, on a relative basis, the amount of training is significantly less than its perceived importance. Novice teachers place highest value on training of skills that affect day-to-day teaching responsibilities. Analyses also suggest that best practices for teaching pedagogy include a separate course in university pedagogy combined with an apprenticeship-type model. Data Availability: The survey data and instrument used in this study are available upon request from the authors.


2017 ◽  
Vol 32 (3) ◽  
pp. 17-31 ◽  
Author(s):  
Donald E. Wygal ◽  
David E. Stout ◽  
Billie M. Cunningham

ABSTRACT The AAA/J. Michael and Mary Anne Cook/Deloitte Foundation Prize is an award designed to recognize up to three currently active faculty members annually for teaching excellence in accounting. This paper has a three-fold objective: (1) provide an additional mechanism for promoting the Cook Prize as a formal means of rewarding and—in the words of the Pathways Commission (2012)—“shining a light” on teaching excellence in accounting; (2) share with other accounting faculty the self-reflective insights on effective and ineffective teaching practices from the first six recipients of the Cook Prize; and (3) compare Cook Prize recipient responses to those of other accounting educator exemplars reported previously in the literature. With regard to categorical identification of effective and ineffective teaching practices, we find general agreement between Cook Prize recipients and accounting educator exemplars, as reported by Stout and Wygal (2010) and Wygal and Stout (2015). Further analysis identifies purposeful planning perspectives common to Cook Prize respondents that inform their teaching strategies. Collectively, these insights from accounting exemplars should be of interest to accounting faculty members who wish to improve their teaching effectiveness, to individuals considering a teaching career in accounting, and to those seeking to inform their professional/teaching development.


Author(s):  
Lori Ann Mumpower ◽  
Cassandra Branham ◽  
Aaron D. Clevenger ◽  
Emily Faulconer ◽  
Alex Watkins

In efforts to improve students' digital literacies on a STEM-focused campus, one university created a digital literacies initiative to support both faculty and students. Faculty development programming supported the development of assignment parameters, detailed assessment rubrics, and scaffolding activities. A campus tutoring center was piloted to support students' acquisition of digital literacies. This chapter offers examples from three faculty members who participated in the digital literacies initiative and implemented digital literacy assignments in their courses. The researchers offer best practices for campuses interested in developing digital literacy initiatives.


2018 ◽  
Vol 5 (02) ◽  
pp. 156-165
Author(s):  
Reinza Syafruddin

ABSTRACT This study aims to determine the effect of cash turnover, funding decisions, sales growth and company size on net profit margins at PT. Abcpower Group. This company is an electricity producer. The sample is 11 subsidiaries. Process data with EVIEWS 9.0 software. The Chow test is performed in testing panel data by selecting the fixed effect on the option panel›s cross section. The Haussman test is used to determine the most appropriate model to use is the fixed effect model. The results showed that cash turnover had an effect on the net profit margin. Funding decisions (DER) have no effect because existing funds are preferred to pay for operational costs. Sales growth has a significant positive effect on sales because the only way to increase current profit. The size of the company has no effect because many assets are not utilized optimally. The results of the study are expected to contribute to the company›s decision making. Future research can test other financial performance so that empirical evidence can be found regarding the relationship between the company›s financial components. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh cash turnover, funding decisions, sales growth dan ukuran perusahaan terhadap net profit margin pada PT. Abcpower Group. Perusahaan ini merupakan produsen listrik. Sampel adalah 11 anak perusahaan. Olah data dengan software EVIEWS 9.0. Uji Chow dilakukan dalam pengujian data panel dengan memilih fixed effect pada cross section panel option. Uji Haussman digunakan untuk menentukan model yang paling tepat digunakan adalah model fixed effect. Hasil penelitian menunjukkan bahwa cash turnover berpengaruh terhadap net profit margin. Funding decisions (DER) tidak berpengaruh karena dana yang ada lebih diutamakan membayar biaya operasional. Sales growth berpengaruh signifikan secara positif terhadap karena penjualan satu- satunya cara untuk meningkatkan profit saat ini. Ukuran perusahaan tidak berpengaruh karena banyak aset yang tidak termanfaatkan secara optimal. Hasil penelitian diharapkan dapat memberikan kontribusi dalam pengambilan keputusan perusahaan. Riset mendatang dapat menguji kinerja keuangan lain agar dapat diketahui bukti empiris terkait hubungan antara komponen finansial perusahaan. JEL Classification: M41, O43


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