Glen HattonIntroduction to

Financial Accounting

TURNINGTHE

ACCOUNTING CLASSROOMUPSIDE DOWN

Randy HoffmanIntroduction to

Managerial Accounting

PHASE ConferenceMarch 1, 2014

Recipients of The

Ernst & YoungExcellence In Teaching Award

• The Nation’s Largest Four-year Public University System

• 23 Campuses And Eight Off-Campus Centers.

• Approximately 437,000 Students.

• Employs 44,000 Faculty & Staff

Our Campus

CSU Fullerton

• Largest Of The 23 Campuses– 38,325 Students– 2,019 Faculty

• 55 Undergraduate, 54 Graduate Degrees Offered

• Diverse Student Body:– 8th In Nation & 1st CA

Awarding Degrees To Hispanics

College & Department• Dual AACSB Accreditation

Business And Accounting.

• 5th Largest Business School In The United States

• Department:– 1,013 Accounting Majors– 1,000+ Enrolled In

Introductory Accounting Classes

Traditional Design: Not Working

• Standard Lecture Format:– 15 Weeks Of Instruction + Finals– Twice Each Week, Classes 75 Minutes Long– Class Sizes Varied From 50 – 100 Students– 10-12 Sections Taught By Six Different Instructors

• Historical Results:– Consistent Repeat Rate: 43%– Common Final Exam (30% Of Course Grade)

• Average Number Correct: 27 Out Of 50 (54%)

Investigation: Why is it no longer working?

• Usually First Courses For A Business Major:– Unfamiliar With The Rigor– Lack Of Ownership (You’re Suppose To Teach Me)

• Miss Too Many Classes• Try To Complete Homework In Single Session• Limited Attention Span – Need Stimulation• Little/No Collaborative Learning• Not Enough Critical Thinking

Course Design Should:

1. Transfer Responsibility For Learning To Students.2. Encourage Multiple “Visits” To The Subject Of

Accounting Each Week.3. Collaborative Learning Through Case Studies.4. Classroom Focus On The Application Of The Course

Concepts.5. Incorporate Active Learning.6. Support Different Learning Styles. 7. Attendance Requirements.8. Continuous Improvement.

Course DesignWhat

Students Need to Know

StudentsStudy Course

TopicsBy

Themselves

Materialsfor

Assimilation&

Self Assessment

CollaborativeLearning

AssessmentOnline

• Deliver Course Content and Materials

• Students Study Course Topics Via Different Methods At Their Own Pace

Classroom• Two Seventy-five Minute

Classes Per Week.• Discussion Of Selected In-

class Exercises (250 Students.)

• Case Work Done In 5 Classrooms Of 50 Students Each.

ACCT201

Pedagogy

Course Design

• Graduate Accounting Students Facilitate & Tutor: - Case Studies - Course Assistance Center

• Course Transformed Into A “Hybrid.”

- Heavy Reliance On LMS And Online Learning Aids

• Attendance Is Mandatory For Case Study And Problem Discussion Classes

– Yes, Mandatory Even For Classrooms With 250 Students

Implementation: What Students Need To Know

WhatStudents

Need to Know

StudentsStudy Course

TopicsBy

Themselves

Materialsfor

Assimilation&

Self Assessment

Collaborative

Learning

Assessment

Buildingthe

Course

“The Easy Step”

• Chapter-by-Chapter Learning Objective Selection

• Agreement With Course Coordinator

• Same For Flipped and Traditional Courses

Implementation: Student Study

WhatStudents

Need to Know

StudentsStudy Course

TopicsBy

Themselves

Materialsfor

Assimilation&

Self Assessment

Collaborative

Learning

Assessment

Buildingthe

Course

Lecture Video

• Convert Narrated Power Point Presentation to video.

− Several ways to access− CSUF Branded− Notes

• Provide Different Formats:− Audio− Transcript− Captioned − i-Product

• Add A Personal Twist:− Record Own Lectures

Implementation: MaterialsCourse Materials

• Online Chapter Assignments

− Homework (2 Parts)

• Multiple Due Dates

• Provide Downloadable Copies Of Quizzes And Homework

• In-Class Problems

• Course Tutoring Center

Buildingthe

Course

WhatStudents Need

to KnowStudents

Study Course TopicsBy

Themselves

Materialsfor

Assimilation&

Self Assessment

CollaborativeLearning

Assessment

Implementation: Materials

Implementation: Collaborative Learning

Buildingthe

Course

Case Studies

• One Classroom Session Per Week

− Student Teams (4-5 )− Facilitated By Grad Students− Attendance Taken

• Cases Are Focused On Current Chapter Topics

− 5-7 Cases Per Semester− Little Out of Class Work− Write Our Own Cases To

Better Align With Current Learning Objectives

• Writing Requirement Satisfied Via Case Analysis Memos

WhatStudents Need

to KnowStudents

Study Course TopicsBy

Themselves

Materialsfor

Assimilation&

Self Assessment

CollaborativeLearning

Assessment

Implementation: Assessment

WhatStudents

Need to Know

StudentsStudy Course

TopicsBy

Themselves

Materialsfor

Assimilation&

Self Assessment

Collaborative

Learning

Assessment

Assessment

• Midterm Exams− 2-3 Per Semester− Cover 3-4 Chapters

• Case Studies

• Homework

• Common Final Exam− Cumulative − 30% Of Course Grade− All Sections Same Time− 50 M.C. Questions− Written By Dept. Chair− Based On Learning Obj

Buildingthe

Course

Implementation: Continuous Improvement

Attendance Required: (Discussion Class)

Implementation: Continuous Improvement

Immediate Results. To-Date:• Repeat Rate Dropped Significantly:

– From 43% To 18 – 22%

• Final Exam Scores: – Number Of Correct Answers Increased ~25%– From 27 To 33 – 35

• Each Semester:

– >200 More Students Move Forward – All 950-1000 Have A Better Understanding

Immediate Results. To-Date:

Repeat Rates Final Exam Avg0%

10%

20%

30%

40%

50%

60%

70%

30%

61%

41%

60%

Flipped v Traditional

Flipped

Traditional

Immediate Results. To-Date:

Repeat Rates Final Exam Avg0%

10%

20%

30%

40%

50%

60%

70%

30%

61%

30%

58%

21%

62%

22%

63%

18%

66%

Trending In The Right Direction

Fall 2011

Spring 2012

Fall 2012

Spring 2013

Fall 2013

Lessons Learned• Some Initial Resistance By Students Familiar With

Traditional Approach. – Current Students Don’t Know Any Different

• Our Ratings On Student Evaluations Went Down Significantly & Never Fully Recover– Size Of Class / Student Assistants

• Don’t Try to Do Everything At Once & Expect Some Chaos In The Initial Implementation

• Stay the Course: It Works!

CSU: System Wide Initiative• Spring 2013 The CSU Launched A Program

To Redesign Bottleneck Courses.

• The First Step: Identify Redesigned Courses Which Were Proven To Use As Models.

ghatton@fullerton.eduGlen Hatton