From information analytics assignments involving millions of rows of data to a digital escape place that teaches quick-term decisions and costing, faculty offered a lot of unique training ideas at the 2021 AAA Annual Assembly. Master about some of the assignments and things to do that gained AICPA Powerful Mastering Techniques Educator Awards this yr. All the award winners’ and honorable point out winners’ educating components — which includes full assignments, rubrics, training notes, alternatives, and more — are available on the AICPA’s Academic Resource Database.
Details visualization on two wheels
Michael Ozlanski and Suzanne Seymoure observed inspiration for a facts visualization assignment in Chicago-place bike-sharing service Divvy. Patrons just take tens of millions of rides on the company’s infant-blue bikes each and every calendar year, and the business tracks knowledge on how prolonged end users trip the bikes and at which stations they get started and stop their rides. This details is publicly obtainable.
In the assignment, Ozlanski and Seymoure have pupils acquire on the function of analysts for Divvy, inquiring them to glean insights from the company’s rider facts and current their conclusions in Tableau visualizations. In the first 3 actions of the assignment, which are geared towards novice customers, college students examine the business, assess the knowledge, generate variables, and place jointly primary visualizations.
In the fourth stage, which is ideal for a lot more superior end users, pupils formulate a investigate dilemma, mix Divvy facts with exterior information these types of as weather, examine the info, and share their findings via Canva infographics. This last action functions very well as a final task, the authors mentioned, and pupils can total it possibly independently or in groups.
This assignment is ideal for an AIS or info analytics training course. The authors have put collectively a web site for it with facts from 2018 and 2019. They also have made action-by-action recommendations for the circumstance, a Tableau guidebook for learners, and a rubric for grading the infographic.
“Divvying Up Knowledge: A Data Visualization Case” gained the 2021 George Krull/Grant Thornton Teaching Innovation Award. It was developed by Michael Ozlanski, CPA, Ph.D., associate professor of accounting at Susquehanna University in Selinsgrove, Pa., and Suzanne Seymoure, CPA, Ph.D., associate accounting professor, North Central Higher education in Naperville, Sick.
‘Turnkey’ knowledge analytics assignments that have to have no prior software program information
When introducing knowledge analytics to pupils, accounting school normally encounter familiar hurdles: They lack the class time to educate the subject, and their students really do not all have the identical obtain to technological innovation. Wendy Tietz, Tracie Miller-Nobles, and Jennifer Cainas designed a set of assignments that would handle these troubles.
They set jointly a set of knowledge analytics projects about a fictional production enterprise, employing anonymized genuine info. College students can finish the projects employing Google Sheets, Excel, Power BI, or Tableau, so school can select which application they want to assign.
The projects presume the buyers have no prior information of the application, so school can use them with introductory college students and really do not have to be industry experts in the computer software by themselves to educate them.
The first project is a 20- to 30-minute challenge where learners watch a prebuilt dashboard and reply inquiries about it, these types of as “Describe a dashboard” or “Define a slicer.” It can get the job done as either a homework assignment or an in-class exercise. In the next venture, which normally takes 60 to 90 minutes, students construct a dashboard by themselves and use it to analyze data.
The authors have produced step-by-stage tutorial videos for the assignments that reveal how to use the program, a pupil guide, and teaching notes. They will give the elements to faculty who get hold of them at http://very small.cc/katm.
“KAT Manufacturing: Interactive Dashboard Initiatives for Integrating Details Analytics Into Introductory Accounting” gained an honorable mention for the 2021 Bea Sanders/AICPA Educating Innovation Award. It was created by Wendy Tietz, CPA, CGMA, Ph.D., professor of accounting at Kent Point out College in Kent, Ohio Jennifer Cainas, CPA, DBA, medical professor of accounting at the College of South Florida in Tampa and Tracie Miller-Nobles, CPA, an associate professor of accounting at Austin Group College in Austin, Texas.
An ‘escape’ for the weekend that teaches quick-term choices and costing
When pupils in their managerial accounting class struggled with quick-phrase conclusions, Jennifer Cainas and Juliana Kralik created a exciting way to assistance them grasp the subject: They made a virtual escape space using Excel.
In the escape place, students enjoy the purpose of consultants who have to have to enable a garden care organization improve its working money. They must evaluate a sequence of brief-expression choices in just 50 minutes or they’ll be essential to get the job done around the weekend. For each individual determination, making use of an enter-system-output framework, college students need to detect and analyze the suitable expenses and choose whether the circumstance will maximize the company’s functioning revenue. For occasion, pupils should decide whether the corporation should really shut down its unprofitable lawnmower division, outsource the producing of a specialty part, or adjust the lawnmower products mix.
For each and every appropriate respond to, college students obtain a letter. At the end of the workout, they can unscramble the letters to get to the closing response, which will enable them “escape” for the weekend.
Each and every of the five situations in the escape room builds on the many others, and, at the finish of the training, learners see a summary of the choices the consumer designed. This, Cainas and Kralik mentioned, will help pupils grasp a concept they in some cases have problem with: viewing how limited-time period selections affect an organization’s total fiscal wellbeing.
The escape space exercise is appropriate for starter managerial accounting courses. Learners can entire it online or in person, individually or in small groups. It is made to perform in Excel, nevertheless a Canvas edition is also readily available.
“The Wonderful Accounting Escape” won the 2021 Bea Sanders/AICPA Training Innovation Award. It was produced by Jennifer Cainas, CPA, DBA, medical professor of accounting, and Juliana Kralik, CPA, Ph.D. applicant, at the College of South Florida in Tampa.
A scenario to teach inline XBRL
Few instructing resources exist to educate college students about inline XBRL (iXBRL), even though the SEC and the EU each now require filers to use this format. To remedy this hole, Mark Holtzblatt and Kristine Brand names created a scenario examine that asks learners to examine why and how German computer software giant SAP SE adopted iXBRL.
In the circumstance study college students discover the essentials of XBRL, such as tagging and taxonomies, as well as the heritage of its growth and adoption by regulators and organizations. They then look at XBRL and iXBRL formats, examine how iXBRL is becoming implemented in quite a few countries, and research how SAP SE arrived to use XBRL and iXBRL. They also master to use on-line equipment to analyze economic information shown in iXBRL. The scenario review is appropriate for an upper-level or graduate class.
“The Implementation of Inline XBRL (iXBRL) and the IFRS-primarily based XBRL Taxonomy in the EU and U.S. — The Case of SAP SE” won the 2021 Mark Chain/FSA Educating Innovation Award. It was developed by Mark Holtzblatt, CPA, Ph.D., associate professor of accounting at Cleveland State College in Cleveland, and Kristine Models, D.M., assistant professor of management at the U.S. Air Force Academy in Colorado Springs, Colo.
— Courtney Vien is a JofA senior editor. To comment on this article or to advise an strategy for yet another post, contact her at Courtney.Vien@aicpa-cima.com.