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From data analytics initiatives involving hundreds of thousands of rows of facts to a digital break out room that teaches short-time period selections and costing, college presented many exciting teaching ideas at the 2021 AAA Annual meeting. study some of the assignments and activities that won AICPA constructive studying thoughts Educator Awards this yr. the entire award winners’ and honorable mention winners’ educating substances — together with full assignments, rubrics, instructing notes, options, and extra — are available on the AICPA’s educational aid Database.data visualization on two wheels
Michael Ozlanski and Suzanne Seymoure found notion for an information visualization assignment in Chicago-enviornment bike-sharing provider Divvy. customers take tens of millions of rides on the enterprise’s child-blue bikes every 12 months, and the business tracks information on how long users journey the bikes and at which stations they birth and conclusion their rides. This information is publicly purchasable.
within the task, Ozlanski and Seymoure have students take on the function of analysts for Divvy, asking them to glean insights from the enterprise’s rider facts and latest their findings in Tableau visualizations. within the first three steps of the project, which are geared toward amateur clients, college students consider the business, verify the data, create variables, and put together simple visualizations.
in the fourth step, which is acceptable for extra superior clients, students formulate a analysis query, combine Divvy statistics with exterior data corresponding to climate, analyze the facts, and share their findings through Canva infographics. This final step works well as a last undertaking, the authors mentioned, and college students can finished it both personally or in companies.
This task is applicable for an AIS or information analytics direction. The authors have put together a domain for it with facts from 2018 and 2019. They also have developed step-via-step directions for the case, a Tableau guidebook for college kids, and a rubric for grading the infographic.
“Divvying Up statistics: a data Visualization Case” gained the 2021 George Krull/provide Thornton teaching Innovation Award. It turned into developed through Michael Ozlanski, CPA, Ph.D., associate professor of accounting at Susquehanna college in Selinsgrove, Pa., and Suzanne Seymoure, CPA, Ph.D., affiliate accounting professor, North crucial faculty in Naperville, sick.‘Turnkey’ information analytics initiatives that require no prior utility skills
When introducing facts analytics to college students, accounting college often face widely wide-spread hurdles: They lack the class time to train the subject, and their students don’t all have the same access to know-how. Wendy Tietz, Tracie Miller-Nobles, and Jennifer Cainas developed a collection of assignments that might address these issues.
They put together a group of records analytics projects about a fictional manufacturing enterprise, the usage of anonymized genuine data. students can finished the tasks using Google Sheets, Excel, power BI, or Tableau, so school can choose which software they wish to assign.
The tasks anticipate the clients haven't any prior talents of the application, so school can use them with introductory college students and don’t have to be consultants within the application themselves to train them.
the primary project is a 20- to 30-minute venture where students view a prebuilt dashboard and reply questions about it, reminiscent of “Describe a dashboard” or “define a slicer.” it could actually work as either a homework project or an in-class undertaking. in the 2nd undertaking, which takes 60 to 90 minutes, college students build a dashboard themselves and use it to research records.
The authors have developed step-by-step tutorial movies for the initiatives that reveal the way to use the application, a scholar book, and instructing notes. they'll provide the substances to college who contact them at http://tiny.cc/katm.
“KAT Manufacturing: Interactive Dashboard projects for Integrating information Analytics Into Introductory Accounting” got an honorable point out for the 2021 Bea Sanders/AICPA instructing Innovation Award. It was developed via Wendy Tietz, CPA, CGMA, Ph.D., professor of accounting at Kent State university in Kent, Ohio; Jennifer Cainas, CPA, DBA, scientific professor of accounting at the tuition of South Florida in Tampa; and Tracie Miller-Nobles, CPA, an affiliate professor of accounting at Austin community college in Austin, Texas.An ‘break out’ for the weekend that teaches brief-term decisions and costing
When students in their managerial accounting class struggled with short-time period decisions, Jennifer Cainas and Juliana Kralik developed a fun approach to help them grasp the topic: They constructed a virtual escape room using Excel.
within the break out room, college students play the role of consultants who should help a garden care enterprise optimize its working earnings. They should analyze a collection of short-term selections inside 50 minutes or they’ll be required to work over the weekend. For every determination, the use of an enter-manner-output framework, college students must determine and analyze the relevant charges and decide no matter if the scenario will increase the company’s operating earnings. as an example, college students have to come to a decision whether the company should shut down its unprofitable lawnmower division, outsource the manufacturing of a uniqueness part, or exchange the lawnmower product combine.
For each and every relevant reply, students acquire a letter. at the conclusion of the recreation, they could unscramble the letters to get to the ultimate reply, with a view to let them “get away” for the weekend.
every of the five situations in the break out room builds on the others, and, at the conclusion of the endeavor, college students see a abstract of the choices the client made. This, Cainas and Kralik talked about, helps students grasp an idea they occasionally have difficulty with: seeing how brief-term decisions have an effect on a firm’s usual financial fitness.
The get away room endeavor is acceptable for newbie managerial accounting courses. college students can complete it online or in person, in my opinion or in small companies. it's designed to work in Excel, though a Canvas version is also available.
“The first rate Accounting get away” gained the 2021 Bea Sanders/AICPA instructing Innovation Award. It become developed through Jennifer Cainas, CPA, DBA, medical professor of accounting, and Juliana Kralik, CPA, Ph.D. candidate, on the institution of South Florida in Tampa.A case to teach inline XBRL
Few teaching materials exist to teach students about inline XBRL (iXBRL), in spite of the fact that the SEC and the eu both now require filers to use this structure. To cure this hole, Mark Holtzblatt and Kristine manufacturers developed a case examine that asks college students to check why and the way German software huge SAP SE adopted iXBRL.
within the case examine college students study the fundamentals of XBRL, similar to tagging and taxonomies, as neatly as the history of its development and adoption via regulators and companies. They then compare XBRL and iXBRL codecs, explore how iXBRL is being applied in lots of nations, and study how SAP SE came to use XBRL and iXBRL. They also gain knowledge of to use on-line tools to research fiscal data displayed in iXBRL. The case examine is acceptable for an upper-stage or graduate type.
“The Implementation of Inline XBRL (iXBRL) and the IFRS-based mostly XBRL Taxonomy in the eu and U.S. — The Case of SAP SE” received the 2021 Mark Chain/FSA instructing Innovation Award. It became developed by means of Mark Holtzblatt, CPA, Ph.D., associate professor of accounting at Cleveland State college in Cleveland, and Kristine brands, D.M., assistant professor of administration on the U.S. Air drive Academy in Colorado Springs, Colo.
— Courtney Vien is a JofA senior editor. To touch upon this article or to imply an idea for another article, contact her at Courtney.Vien@aicpa-cima.com.
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