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How  to Teach  the Pathways Vision How  to Teach  the Pathways Vision

How to Teach the Pathways Vision - PowerPoint Presentation

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How to Teach the Pathways Vision - PPT Presentation

Model Elements G Peter and Carolyn R Wilson Boston College 2014 AAA Southeast Region Meeting April 4 2014 Slides posted at wwwnavigatingaccountingcompresentationpresentations How to Teach the Pathways Vision Model Elements ID: 729478

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Slide1

How to Teach the Pathways Vision Model Elements

G. Peter and Carolyn R. Wilson

Boston College

2014 AAA Southeast Region Meeting

April 4, 2014

Slides posted at

www.navigatingaccounting.com/presentation/presentationsSlide2

How to Teach the Pathways Vision Model Elements

Agenda

Framing:

Biggest challenges

Levers to address

challenges

Learning framework

How we teach the intro course:

First day: Shattering misconceptions

Developing concept maps and related skills

Applying

concept

maps:

Allowance for bad debts

Comparing companies’ future prospect

Last day: Pulling it all togetherSlide3

Framing

Our Biggest Challenges

How

do we accommodate students’ differences

?

How do we put 20 pounds of sugar into a 5 pound bag?How do we respond to MOOC threats?Slide4

TODAY’S FOCUS

Robust

concepts

& frameworks applied extensively to global companies

Technology

Incentives to motivate preparation and participationFlipping

Framing

Levers We Use to Address ChallengesSlide5

Framing

Outsider-Insider-Outsider (O-I-O) Learning Framework

Step 1

What do I see on the surface?

Step 2

What’s behind what I see?

Step 3

How do I use what I see and my understanding of what’s behind what I see?Slide6

Explore measurement judgments in settings students understand

Illustrate how lessons apply to more complex real-world settings

First Day: Shattering Misconceptions

Balance Sheet Elements and Measurement Judgments

1

st

Session

Grasp that judgments can create ‘fuzziness’Slide7

Developing Concept Maps and Related Skills

Record Keeping and Reporting (R&R) Map – Phase 1

2

nd

SessionSlide8

Developing Concept Maps & Related SkillsAnalysis Consideration (AC) Map –

Phase 1)

4

th

SessionSlide9

Helps students understand:

Elements of statements of comprehensive income

Elements of statements of change in owners’ equity How balance sheets, income statements, and statements of owners’ equity are connected

Developing Concept Maps and Related Skills

Owners’ Equity Change (OEC) Map

5

th

SessionSlide10

Developing Concept Maps & Related SkillsOwners’ Equity Change (OEC) Map

5

th

Session

Helps students record any entrySlide11

5

th

Session

Developing Concept Maps and Related Skills

Record Keeping and Reporting (R&R) Map – Phase

2Slide12

15

th

Session

Developing Concept Maps and Related Skills

Record Keeping and Reporting (R&R) Map –

CompletedSlide13

Pre-class

work

Applying Completed Concept Maps

Allowance for Bad Debts

16

th

Session

Begin to learn

terms and concepts from on-line texts/videos

Apply concepts

to fictitious companies

Learn how

to locate and interpret real-company disclosures

Apply concepts

to real companiesSlide14

Typical Class Structure

Sample

: Basic assessment“Know what you don’t know” Respond: Mini-lectures

Concepts

Homework problems

Apply and Extend: Problem solvingNew contextMore complex contextDiscuss: Related risks

& judgments

Class OneNote Slides

Applying Completed Concept Maps

Allowance for Bad Debts

16

th

SessionSlide15

Sample: Basic

c

licker

question

Applying Completed Concept Maps

Allowance for Bad Debts

16

th

SessionSlide16

Respond: Review

k

ey

c

oncepts

Applying Completed Concept MapsAllowance for Bad Debts

16

th

SessionSlide17

Respond: Review s

elect

h

omework

p

roblemsApplying Completed Concept MapsAllowance for Bad Debts

16

th

SessionSlide18

Applying Completed Concept MapsAllowance for Bad Debts

Respond: Review s

elect

h

omework

problems

16

th

SessionSlide19

Applying Completed Concept MapsAllowance for Bad Debts

Respond: Review select homework problems

16

th

SessionSlide20

Applying Completed Concept MapsAllowance for Bad Debts

Respond: Review select homework problems

16

th

SessionSlide21

Apply and Extend:

Clicker question

Applying Completed Concept Maps

Allowance for Bad Debts

16

th

SessionSlide22

Applying Completed Concept MapsAllowance for Bad Debts

Applications and Extensions

Clicker: Reference

Information

16

th

SessionSlide23

Applying Completed Concept MapsAllowance for Bad Debts

Applications and Extensions

Clicker: Solution

16

th

SessionSlide24

Applying Completed Concept MapsAllowance for Bad Debts

Discuss:

Connect to WSJ Article

16

th

Session

Wall Street Journal, October 25, 2013

?Slide25

Wall Street Journal, October 25, 2013

How did readers perceive the article?

?

Applying Completed Concept Maps

Allowance for Bad Debts

What is the accounting reality?

How do we prepare students?

16

th

SessionSlide26

Analysis

Considerations

Map

(Completed)

Applying Completed Concept Maps

Comparing Companies’ Future Prospects

19

th

SessionSlide27

Applying Completed Concept Maps

Comparing Companies’ Future Prospects

Analysis

Considerations Map Application

: QuestionSlide28

Analysis Considerations Map Application: Qualitative

Excerpt

19

th

Session

Applying Completed Concept Maps

Comparing Companies’ Future Prospects Slide29

Analysis Considerations Map Application: Quantitative

Excerpt

19

th

Session

Applying Completed Concept Maps

Comparing Companies’ Future Prospects Slide30

Claim

Qualifiers

Counterarguments

Arguments

Analysis Considerations Map Application:

Toulmin Model of Argumentation

19

th

Session

Applying Completed Concept Maps

Comparing Companies’ Future Prospects Slide31

Applying Completed Concept Maps

Comparing Companies’ Future Prospects

Class Structure

Survey groups’ initial claims

Discuss supporting arguments, counterarguments and rebuttals

Survey groups’ ending claimsWhat did you learn?

19

th

SessionSlide32

Accounting Decisions

Map

Wrap Up

Applying Pathways Vision Model to Financial Accounting

Final SessionSlide33

Course

Review

Final Session

Wrap Up

Applying Pathways Vision Model to Financial AccountingSlide34

Wrap Up

Applying Pathways Vision Model to Financial Accounting

Analyze economic activity

Events

Analysis

Accounting Judgments

Entries

Financial-statement effects

Ratio effects

Computations

Risks & incentives Slide35

Wrap Up

The Overarching GoalSlide36

Pathways Vision Model Concepts and Applications

Resources

NavigatingAccounting.com

Instructors’ Forum: Course Maps (Syllabuses) and Teaching Videos

http://www.navigatingaccounting.com/content/instructors-forum

Critical Thinking

Exercises Using Toulmin Model

http://www.navigatingaccounting.com/exercise/exercises-critical-thinking-using-toulmin-model

Analyzing Financial Statements Across Time and Industries

http://

www.navigatingaccounting.com/content/analyzing-financial-statements-across-time-and-industries

Students’ Materials: Videos and Exercises

http://

www.navigatingaccounting.com/book/financial-accounting

Peer Instruction Network

AAA Commons Pathways Commission

http

://blog.peerinstruction.net

/

http

://commons.aaahq.org

/

http://pathwayscommission.org