welcome to acis 5034 global issues in accounting and information systems
TRANSCRIPT
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Welcome to ACIS 5034
Global Issues in Accounting and Information Systems
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Topics NOT Covered
IFRSForeign Currency Exchange
Foreign Tax IssuesCPA Exam-related Material
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Course Purpose
• To broaden the student’s understanding of the Global Business Environment– Capitalism– Globalization
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The Nurnberg Funnel
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The Lecture(The Sage on the Stage)
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PowerPoint Lectures
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Large Lecture Sections
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Students in Lecture
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Students in PowerPoint Lectures
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No Nurnberg Funnel
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Introduction to Concept Mapping
D.P. Tegarden
all materials made available for educational purposes only not to be used for commercial purposes without written permission
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Why Concept Mapping?
Rote Learning (Memorization)vs.
Meaningful Learning
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Meaningful Learning
• Learning occurs when new knowledge is added to an existing knowledge structure
• Knowledge is constructed; NOT discovered• Three requirements
– Relevant prior knowledge– Meaningful material– Learner must choose to learn meaningfully
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What is a Concept Map?
• Tool for organizing and representing knowledge• Directed Graph-based Knowledge Representation
– Concepts• a perceived regularity in events or objects, or records of events or
objects, designated by a label
– Propositions (Linking Words)• statements about some object or event in the universe, either
naturally occurring or constructed• contain two or more concepts connected with other words to form
a sentence
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ConceptMaps
Knowledge
Concepts PropositionsContext
Dependent
Teaching
Learning
To Aid
IS
IS
IS
Represent
HierarchicallyStructured
Are
Combineto Form
Crosslinks
MayBe
Labeled
Creativity
Interrelationships
Aids
Neededto Show
ToShow
Are
PerceivedRegularities
Are
Is a Basis For
Events
Objects
WordsSymbols
Different MapSegments
In
With
In
A concept map showing key ideas and principles exhibited in a good concept map.Based on Figure 3.9 from Joseph D. Novak, Learning, Creating, and UsingKnowledge: Concept MapsTM as Facilitative Tools in Schools and Corporations,Mahwah, NJ: Lawrence Erlbaum Associates, Publishers, 1998, p. 32
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A Concept map showing that our meanings are a product of our idiosyncratic sequence ofexperiences. Based on Figure 4.1 from Joseph D. Novak, Learning, Creating, and UsingKnowledge: Concept MapsTM as Facilitative Tools in Schools and Corporations, Mahwah,NJ: Lawrence Erlbaum Associates, Publishers, 1998, p. 36.
Meanings
Our CognitiveFrameworks
Our Actions Our Emotions
Concepts
Propositions
Personal Idiosyncratic
Experiences
Derive From
Are
From Our
Related To
Combinedto Form
Comprisedof
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Accounting
FinancialInformation
System
FinancialStatements
EarningPower &
Solvency ofthe Firm
Stock & BondMarkets
Investors Creditors Managers Society
ResourceAllocations
Loans Shouldbe Made
ManageOperations
Public Needs
Dividends andCapital Gains
Interest andRepayment of
Principle
PerformanceEvaluations
Investors',Creditors' &Managers'Decisions
CompensationContracts
Is A
WhichProduces
Showing That Impact
WhichHelps
Determine Determine If To Evaluate
In ReturnFor
In ReturnFor
LeadingTo
Impacting
WhichInfluence
That MayInfluence
A Concept map that could be used in an introductoryaccounting course. Based on Figure 3 from Bruce A.Leauby and Paul Brazina, Concept Mapping: PotentialUses in Accounting Education, Journal of AccountingEducation, Vol. 16, No. 1, pp. 123-138, 1998.
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General Course Topics
• Intro to Course, Culture, and Concept Mapping• General Global Issues
– Class Discussion of Marber text– Class material located at (NOT in Scholar):
• http://www.acis.pamplin.vt.edu/faculty/tegarden/Acis5034.htm