UNIVERSITEIT GENT FACULTEIT ECONOMIE EN BEDRIJFSKUNDE ACADEMIEJAAR 2009 – 2010
DIDACTISCH MATERIAAL IN DE ACCOUNTING LITERATUUR: OVERZICHT EN EVALUATIECRITERIA
Masterproef voorgedragen tot het bekomen van de graad van Master in de Toegepaste Economische Wetenschappen
Orry Worm onder leiding van Prof. Everaert
UNIVERSITEIT GENT FACULTEIT ECONOMIE EN BEDRIJFSKUNDE ACADEMIEJAAR 2009 – 2010
DIDACTISCH MATERIAAL IN DE ACCOUNTING LITERATUUR: OVERZICHT EN EVALUATIECRITERIA
Masterproef voorgedragen tot het bekomen van de graad van Master in de Toegepaste Economische Wetenschappen
Orry Worm onder leiding van Prof. Everaert
PERMISSION
Ondergetekende verklaart dat de inhoud van deze masterproef mag
geraadpleegd
bronvermelding.
Orry Worm
en/of
gereproduceerd
worden,
mits
Inhoudsopgave
Appendix.................................................................................
1
1.
Inleiding.................................................................................. 1
2.
Literatuurstudie......................................................................
3
2.1
Research Question 1..................................................................
3
2.1.1
Gebied.....................................................................................
3
2.1.2
Type didactische werkvorm.........................................................
4
2.2
Research Question 2..................................................................
5
2.2.1
Learning objectives....................................................................
6
2.2.2
Knowledge en Skills Proficiency...................................................
7
2.2.3
Realisme en Clarity....................................................................
9
2.2.4
Recommendation en Usefulness...................................................
10
2.2.5
Satisfaction...............................................................................
12
2.2.6
Critical thinking.........................................................................
14
2.2.7
Problem Solving Skills................................................................
15
2.2.8
Difficulty en Challenging.............................................................
15
2.2.9
Teamwork Skills........................................................................
16
2.2.10 Student Demographics...............................................................
17
2.3
De schalen................................................................................
18
3.
Methodologie........................................................................... 22
3.1
Bepaling van de steekproef.........................................................
22
3.2
Dataverzameling........................................................................
23
4.
Resultaten...............................................................................
24
4.1
Didactisch materiaal...................................................................
24
4.1.1
Resultaten per gebied.................................................................
24
4.1.2
Resultaten per werkvorm............................................................
24
4.2
Evaluatiecriteria van het didactisch materiaal................................
25
5.
Target Costing spel.................................................................
26
5.1
Opzet.......................................................................................
26
5.2
Vragenlijsten met evaluatiecriteria...............................................
27
5.3
Validering van de vragenlijsten....................................................
39
5.3.1
Descriptive Statistics..................................................................
39
5.3.2
Cronbach’s Alphas...................................................................... 42
5.3.3
Factoranalyse............................................................................
44
5.3.4
Summated Scales......................................................................
46
5.4
Validering van het TC Spel..........................................................
48
5.4.1
Weergave resultaten in de literatuur.............................................
48
5.4.2
Vergelijking means TC spel met means literatuur.........................
52
6.
Conclusies...............................................................................
54
Bibliografie..............................................................................
56
Bijlages................................................................................... Appendix.................................................................................
Abstract In deze masterproef zullen we nieuw didactisch materiaal analyseren uit de accounting literatuur. We stellen vast dat deze didactische werkvormen zich situeren in audit, management accounting en financial reporting. De werkvormen zelf zijn meestal cases. De volgende evaluatiecriteria vinden we herhaaldelijk terug:
learning
objectives,
knowledge,
skills
proficiency,
realism,
recommendation, clarity, difficulty, teamwork skills, usefulness en satisfaction.
Deze vaststellingen dienen als basis voor het tweede deel van deze masterproef, het target costing spel. We gebruiken onze bevindingen uit de literatuur om zelf een vragenlijst op te stellen in functie van dit TC spel. Met uitzondering van het criteria teamwork skills, worden alle evaluatiecriteria gevormd uit sterke items. De respons/de antwoorden op onze vragenlijsten zijn ook zeer positief en liggen in lijn met de resultaten uit de literatuur. Zo hebben we bijvoorbeeld aangetoond dat ons business game een signicante invloed had op de studenten hun vertrouwdheid met behandelde begrippen en concepten.
1. Inleiding Deze masterproef bestaat uit twee grote delen: een litertuurstudie die een analyse bevat van recent (laatste 10 jaar) gepubliceerd nieuw didactisch materiaal in de accounting litertuur, het ontwikkelen van een vragenlijst om de bruikbaarheid van ons target costing game te beoordelen en het toetsen van de validiteit van die vragenlijst. Bij de analyse van de literatuur horen twee onderzoeksvragen of research questions: -
RQ1: een onderzoek van nieuw didactisch materiaal in de accounting literatuur (gebied, onderwerp, type, ...);
-
RQ2: een analyse van de gebruikte criteria inzake evaluatie van dat nieuw didactisch materiaal.
1
Op basis van deze vaststellingen hebben we een vragenlijst ontwikkeld om toe te passen tijdens het target costing game onder leiding van professor Everaert. Deze vragenlijst bestaat uit drie versies: een versie die het spel vooraf gaat, een versie die moet ingevuld worden tijdens het spel en een laatste versie wanneer het spel is afgelopen. Deze vragenlijsten kunt u terug vinden achteraan in de appendix.
Onze masterproef begint met de literatuurstudie. Zoals eerder vermeld biedt deze een antwoord op beide onderzoeksvragen en dient ze als basis voor het opstellen van onze vragenlijsten. We behandelen de gebieden waarin de papers zich
situeren,
de
verschillende
evaluatiecriteria
met
voorbeelden
en
de
verschillende schalen waarmee men die criteria meet.
Daarna volgt een beschrijving van onze methodolgie. Hierin beschrijven we waar we onze data hebben gehaald alsook hoe we die data hebben verzameld. Het volgende
hoofdstuk
toont
ons
de
kwantitatieve
resultaten
van
onze
literatuurstudie: de resultaten per gebied, per werkvorm en per evaluatiecriteria.
Eindigen doen we met het target costing experiment. We geven de opzet, leggen uitgebreid uit hoe onze vragenlijst tot stand is gekomen en toetsen de validiteit van onze vragenlijsten en spel. Helemaal achteraan vindt u ons besluit, de bijlages en appendix terug.
Wij hebben gekozen voor deze masterproef om verschillende redenen. Ten eerste omdat het onderwerp een link vormt met onze studies. We combineren dit jaar onze masterproef uit de master TEW-Accountancy met de Specifieke Lerarenopleiding (SLO). Didactisch materiaal of didactische werkvormen zijn dus zeker relevant. Een tweede reden is dat het business game ons aansprak. Het leek ons interessant om mee te werken aan de voorbereiding en de uitvoering van een target costing experiment in een universitaire opleiding.
2
2. Literatuurstudie Om een antwoord te vinden op de twee onderzoeksvragen moeten we de literatuur induiken. We hebben gekozen om ons te beperken tot drie teaching accounting journals uit de periode 2000-2009: Accounting Education, an international journal; Issues in Accounting Education en tenslotte Journal of Accounting Education. De eerste is afkomstig uit het Verenigd Koninkrijk terwijl de andere twee journals afkomstig zijn uit de Verenigde Staten.
2.1. Research question 1 De eerste onderzoeksvraag van onze masterproef is een onderzoek van de verschillende teaching cases in de accounting literatuur. Er wordt onder andere gevraagd naar de gebieden waarin deze papers zich bevinden, hun onderwerp, welke didactische werkvorm er toegepast wordt, ...
Het antwoord op deze onderzoeksvraag kan u terug vinden achteraan in de appendix in de vorm van tabel I. Deze biedt volgende informatie: het jaartal, de titel, de auteur(s), in welk journal het artikel is verschenen, de pagina’s, het gebied waarin de paper zich situeert, het onderwerp, welk type van didactische werkvorm er wordt toegepast en de verschillende teruggevonden evaluatie criteria.
Hieronder vindt u een eerder kwalitatief antwoord op de eerste onderzoeksvraag. In deel 4 van deze masterproef vindt u de kwantitatieve analyse.
2.1.1. Gebied De gebieden die behandeld worden in de accounting literatuur zijn management accounting (Heitger L., and D. Heitger, 2008, Jamestown Electric Supply Company: Assessing Customer Profitability, Issues in Accounting Education, Vol. 23, No. 2, pp. 261-280.), audit (Asare S., and A. Wright, 2007, Identifying and Evaluating Audit Issues: The Case of Vitalogistics, Issues in Accounting Education, Vol. 22, No. 1, pp. 79-88.) en financial reporting (Jennings J., and E.
3
Henry, 2008, Safety Products, Inc.: A Case in Financial Analysis of A Failing Company, Journal of Accounting Education, Ed. 26, pp. 34-53.)
Andere gebieden die voorkomen zijn tax (Gujarathi M., 2007, GlaxoSmithKline Plc.: International Transfer Pricing and Taxation, Issues in Accounting Education, Vol. 22, No. 4, pp. 749-759.), accounting ethics (Knapp M.C., and C.A. Knapp, 2004, Hard Times and Harder Choices: An Instructional Case Focusing on Ethical Responsibilities of CPA’s in Public Practice, Issues in Accounting Education, Vol. 19, No. 4, pp. 529-538.) en corporate governance (, 2006, Corporate Governance and External and Internal Controls: The Case of the Baltimore and Ohio Railroad, Circa 1831, Issues in Accounting Education, Vol. 21, No. 2, pp. 147-155.).
2.1.2. Type didactische werkvorm Naast het gebied of area van de cases hebben we ook onderzocht welke werkvormen er gebruikt worden. We vinden gevallenstudies, exercises, projecten en business games terug. Gevallenstudies komen het meest voor. Ze worden in tabel 1 gelabeld met de term ‘case’. Hieronder verstaan we de beschrijving van een bepaalde probleemstelling waarvoor de studenten een oplossing moeten zoeken en voorstellen evenals hun argumentatie (BeMiller S., Wirtz R., and D. Lindberg, 2009, Sky Scientific, Inc.: An Auditing Minefield, Issues in Accounting Education, Vol. 24, No. 2, pp. 219-236.).
Exercises kunnen we beschouwen als toepassingen van geziene technieken. De theorie is al gezien of gekend en er worden op basis hiervan – individueel of in groep – oefeningen gemaakt (Sanchez M.H., Brown K.F., and P.A. Christopher, 2007, Consideration of Control Environments and Fraud Risk: A Set of Instructional Exercises, Journal of Accounting Education, Ed. 25, pp. 207-221.).
4
Een project is een concrete ervaring in een business omgeving (Smith K.J., 2003, Developing, Marketing, Distributing, and Supporting an ABC Decision Support System for Schrader Bellows, Issues in Accounting Education, Vol. 18, No. 2, pp. 175-18) terwijl een business game of spel het nemen van verschillende beslissingen bevat, waarbij de volgende probleemstelling afhangt van de eerder gemaakte beslissingen. Ook wordt deze werkvorm vaak ondersteund door ICT (Hoffjan A., 2005, Calvados: A Business Game for Your Cost Accounting Course, Issues in Accounting Education, Vol. 20, No. 1, pp. 63-80.).
2.2. Research question 2 Het tweede doel van de literatuurstudie is het onderzoeken welke criteria er gebruikt worden bij het evalueren van deze teaching cases in de accounting literatuur. De resultaten hiervan zijn samengevat in tabel II (appendix). Deze tabel bevat de volgende informatie: de gebruikte evaluatie criteria (constructs), de bijhorende vragen of statements (items) en de schalen waarop deze vragen werden beantwoord.
We hebben verschillende criteira teruggevonden in de literatuur. Sommige criteria komen zeer frequent voor, andere dan weer eerder sporadisch. Hieronder vermelden we ze allemaal. Bij elk criteria geven we ook voorbeelden van standaardvragen
die
erbij
horen.
Deze
voorbeelden
kunnen
worden
teruggevonden in tabel II. Voor de kwantitatieve analyse verwijzen we naar deel 4.
De volgende criteria worden besproken: -
learning objectives, knowledge en skills proficiency
-
realism
-
clarity
-
recommendation
-
usefulness
-
satisfaction
-
critical thinking en problem solving skills
-
difficulty
5
-
team work skills
-
student demographics
2.2.1. Learning objectives Praktisch alle onderzochte cases hebben een criterium dat peilt naar de opgedane kennis van de case gebruikers. Enkel de benaming of de invulling kan verschillen. In sommige gevallen gebruikt men de learning objectives. Deze meten het hoofddoel van de cases, namelijk het toetsen of de case enige vorm van invloed heeft gehad op de gebruikers ervan. Deze invloed kan verschillend van aard zijn. Bij de meeste cases wordt er gepeild naar het inhoudelijke of naar de opgedane kennis. Heeft de case de participanten geholpen naar een betere kennis van de gebruikte begrippen of heeft de case geholpen bij het toepassen van een bepaalde techniek?
Er wordt soms ook gevraagd naar de relevantie van de begrippen, technieken, modellen of theorieën. Maar niet alle cases peilen louter naar kennis. Er zijn cases die de studenten ondervragen naar veranderingen in hun gedrag. Zijn ze bijvoorbeeld sceptischer geworden door de case of heeft de case een nieuw licht op de zaak geworpen?
Een mooi voorbeeld van het criterium learning objectives vinden we terug in de case ‘Sachiko Corporation: A Case in International Financial Statement Analysis’ (Gujarathi M., 2008). Deze case meet deze aan de hand van volgende statements: -
My understanding of the dollar-value LIFO method was enhanced by the case;
-
My
understanding
of
the
need
for,
and
the
technique
of,
lease
capitalization and decapitalization was improved as a result of case analyses and discussion; -
My familiarity with Japanese accounting principles and practices was enhanced by the case;
6
-
The case enhanced my appreciation for incorporating cultural and business environments in financial statement analysis;
-
The case improved my understanding of the relationship between corporate strategy and financial statement ratios;
-
The case addressed many of the analysis techniques addressed in the course;
-
My ability to compute the numerical impact of different accounting principles to bring financial statements to a comparable basis was enhanced by the case.
2.2.2. Knowledge en Skill proficiency Naast de learning objectives is er ook nog het criterium knowledge. Dit criterium peilt in grote lijnen naar hetzelfde als de learning objectives. Ook de items uit deze clusters onderzoeken of de case de leerlingen heeft geholpen om iets bij te leren. Een voorbeeld hiervan is de case ‘Evaluation of Network Operating System Security Controls’ (Dunn C., Gerard G., and J. Worrel, Issues in Accounting Education, Vol. 18, No. 3, pp. 291-306.). Deze onderzoekt de knowledge als volgt: -
Rate your level of knowledge of general internal controls;
-
Rate your level of knowledge of system security controls;
-
Rate your level of knowledge of netework operating systems;
-
Rate your level of knowledge of password protection issues.
Deze statements moesten beantwoord worden op een schaal van 1 (lage knowledge) tot 7 (hoge knowledge).
Het criterium knowledge onderzoekt ook vaak de vertrouwdheid met bepaalde begrippen of theorieën. Een voorbeeld hiervan is de Matrix case (Tarca A., Brown P., Hancock P., Woodliff D., Bradbury M., and T. Van Zijl, 2007, The Matrix Format Income Statement: A Case Study about Earnings Management and Reporting Financial Performance, Issues in Accounting Education, Vol. 22, No. 4, pp. 607-623.).
7
In deze case meet men de knowledge aan de hand van de volgende vragen: -
The concept of earning management and how it is done;
-
The distinction between items that are ‘above the line’ and ‘below the line’ under current IFRS;
-
The impact of ‘recycling’ items between the Statement of Changes in Equity and the Income Statement on financial position and performance;
-
The accounting treatment for changes in fair value of ‘available-for-sale’ investments;
-
The matrix format income statement.
Deze vragen werden beantwoord op een 7-punts Likertschaal variërend van 1 (not familiar) tot 7 (highly familiar).
Wat deze vorm van ondervragen nog uniek maakt is deze vragen twee maal voorkomen in de vragenlijsten: een eerste keer in een PRE versie die meestal wordt ingevuld voor de aanvang van de case/het spel en een tweede keer in een POST versie die nadien wordt ingevuld. Op deze manier kan men de eventuele evolutie in de vertrouwdheid meten alsook het aandeel van de werkvorm hierin.
Niet te verwarren met de learning objectives of met knowledge is het criteria skills proficiency. Terwijl knowledge meer als het inhoudelijke en het theoretische deel van de learning objectives kan worden beschouwd, zo is skills proficiency eerder de praktische kant van de learning objectives. Ook is het zo dat er gevallen zijn waar dit criterium naar het inhoudelijke peilt. De case Sachiko (M. Gujarathi,
2008,
Sachiko
Corporation:
A
Case
in
International
Financial
Statement Analysis, Issues in Accounting Education, Vol. 23, No. 1, pp. 77-101.) is een voorbeeld van een paper waar zowel de learning objectives (zie hierboven) als de skills proficiency toetst: -
Understanding of the differences in accounting standards and standardssetting process in Japan and U.S.;
-
Restatement of financial statements numbers to make them comparable;
-
Understanding
how
an
entity’s
business
strategy
and
institutional
environment is reflected in its financial statements; -
Understanding the role of environmental differences in interpreting risk and profitability ratios;
-
Understanding of the dollar-value LIFO method.
8
Het grote verschil tussen skills proficiency en learning objectives of knowledge zit hem in de manier waarop men de antwoorden meet. Bij learning objectives of knowledge moeten de ondervraagden meestal antwoorden op een schaal van ‘strongly disagree’ tot ‘strongly agree’ of ‘not familiar at all’ tot ‘very familiar’ terwijl skills proficiency als enige een schaal heeft die gaat van ‘not proficient at all’ tot ‘quite proficient’ of van ‘totaal niet competent’ tot ‘zeer capabel’. Dit is ook zo voor de antwoorden op bovenstaande statements uit de case Sachiko.
2.2.3. Realisme en clarity Een tweede categorie die zeer vaak terugkomt is realisme. Aan de hand van dit criterium wil men peilen of de studenten de case realistisch (genoeg) vonden. De meest gebruikte vorm van ondervragen is ‘The case represents a realistic scenario’ (Tarca A., Brown P., Hancock P., Woodliff D., Bradbury M., and T. Van Zijl, 2007, The Matrix Format Income Statement: A Case Study about Earnings Management
and
Reporting
Financial
Performance,
Issues
in
Accounting
Education, Vol. 22, No. 4, pp. 607-623.) of ‘The case is a good illustration of a real world application of transfer pricing’ (Myring M., and R. Bloom, 2007, International Transfer Pricing and Intellectual Property: The PrimeCo Case, Issues in Accounting Education, Vol. 22, No. 4, pp. 769-774.).
Het gebeurt ook dat de vragenlijst realisme combineert met clarity. Aan de hand van dit criterium wil men weten hoe duidelijk de instructies van de case zijn of als er onduidelijkheden in de case zitten. Wanneer men deze beide criteria combineert, kiest men meestal voor open vragen. De student kan dan vrij en in eigen woorden invullen wat hij eventueel onduidelijk of onrealistisch vond.
9
Een voorbeeld van zo’n paper die beide criteria toepast is ‘The Same Difference? A Transfer-Pricing Case’ (Feltham T., Philips F., and N. Sheehan, 2003, Issues in Accounting Education, Vol. 18, No.1.): -
Did you find anything in the case unclear or unrealistic? If so, what specific parts?
-
Would
you have liked
any additional information to
aid
in your
understanding? What information? Het criterium clarity vonden we individueel niet terug in de onderzochte papers.
2.2.4. Recommendation en usefulness Wat ook frequent voorkomt is het criterium recommendation. Hiermee wil men te weten komen in welke mate de ondervraagden de gebruikte case zouden aanraden. Er bestaan drie grote categorieën binnen dit criterium. Een eerste vorm is het aanraden van de case aan andere universiteiten zoals in ‘Auditing Intangible Assets and Evaluating Fair Market Value: The case of Reacquirred Franchise Rights’ (Kohlbeck, M., Cohen J., and L. Holder-Webb, 2009, Issues in Accounting Education, Vol. 24, No. 1, pp. 45-61.). Hierin stelt men de volgende open vraag aan de studenten: ‘Would you recommend that instructors at other universities use this case? And who or why not?’.
Een tweede vorm is de lesgevers aanraden om de case de volgende jaren opnieuw te gebruiken als deel van de cursus. Dit vinden we terug in het artikel ‘Falcon, Inc.: Performance Evaluation of Foreign Subsidiaries’ (Gujarathi M., and V. Govindarajan, Issues in Accounting Education, Vol. 22, No. 2, pp. 233-245.). De studenten moesten het statement ‘I would recommend that this case be used as a part of this course in the future.’ beantwoorden op een schaal van 1 (strongly disagree) tot 5 (strongly agree).
10
De derde vorm tenslotte, is het aanraden van soortgelijke cases aan andere vakken of cursussen. ‘I believe I would learn more and would be better prepared for the business world if my accounting professors would use more case studies like the JKN case’ is een perfect voorbeeld hiervan (Jones III A., and C. Norman, 2006, Decision Making in a Public Accounting Firm: An Instructional Case in Risk Evaluation, Client Continuance, and Auditor Independence within the Context of the Sarbanes-Oxley Act of 2002, Issues in Acounting Education, Vol. 21, No. 4, pp. 431-447.).
Het criterium usefulness of nuttigheid vinden we ook vaak terug. In de meeste gevallen onderzoekt men de algemene nuttigheid van de case zoals in de case ‘Mooresville Honda Company: a Case in Forensic Accounting’ (Coller M., Harrison G., and E. Spiller, 2004, Journal of Accounting Education, Ed. 22, pp. 69-94.): ’Overall, how useful was the case in your study of managerial accounting?’ maar het gebeurt ook dat men de algemene nuttigheid opsplitst in verschillende delen van de case: -
What parts of the case do you think were most useful in furthering you understanding of the importance of non-financial information in the audit planning process?
-
What parts of the case do you think were most useful in helping you integrate financial and non-financial information?
-
What parts of the case do you think were most useful in furthering your understanding of the importance of information search in the audit planning process?;
-
What parts of the case do you think were most useful in furthering your understanding of the need to maintain professional skepticism in the audit planning process?
(Cohen J., Krishnamoorthy G., and A. Wright, 2008, Waste Is Our Business, Inc.: The Importance of Non-financial Information in the Audit Planning Process, Journal of Accounting Education, Ed. 26, pp. 166-178.)
11
Een andere optie is dat men wil weten welke leervorm of welk didactisch materiaal de leerlingen prefereren. In die gevallen linkt men de nuttigheid van de case met alternatieve werkvormen: is de case nuttiger of leuker dan bijvoorbeeld een klassieke les waarin vooral gedoceerd wordt, een les met powerpoints of zelfstudie van het hoofdstuk uit de cursus (Kiger J., and A. Rose, 2004, Internal Control Evaluation of a Restaurant: A Teaching Case, Issues in Accounting Education, Vol. 19, No. 2, pp. 229-237.). Hierin stelt men de volgende vragen: -
In comparison to doing a textbook project or a textbook case, how much do you feel you learned from doing the restaurant project?
-
Relative to textbook readings and traditional homework assignments, how much did you learn about internal controls by completing the restaurant project?
-
In comparison to doing a textbook project or a textbook case, how much did you enjoy doing the restaurant project?
2.2.5. Satisfaction Naast de learning objectives, het realisme, de recommendation en de nuttigheid wordt in het merendeel van de cases ook gemeten hoe leuk of hoe interessant de gebruikers de case vonden. Dit criterium wordt geklasseerd onder de naam satisfaction.
Het criterium satisfaction combineert drie grote categorieën: hoe interessant de didactische werkvorm is, hoe leuk ze het vonden en of de werkvorm een positieve leerervaring is.
Interesse De interesse in de didactische werkvorm wordt vaak gemeten aan de hand van het statement ‘I found the case interesting’ (D. Javrin, 2008, Detecting Spreadsheet Errors: An Education Case, Issues in Accounting Education, Vol. 23, No. 3, pp. 435-454.) of ‘The case context was interesting’ (Gujarathi M., and R. McQuade, 2009, Amazing Deals Auto Mart: Financial Reporting and Analysis of Receivables and Securization, Issues in Accounting Education, Vol. 24, No. 1, pp. 77-91.).
12
Fun Naast het niveau van interesse wordt er in dit criterium ook getoetst hoe aangenaam
de
participanten
de
nieuwe
didactische
werkvorm
ervaren.
Bijvoorbeeld de JKN case waar de volgende stelling voorkomt: ‘I enjoyed working on the JKN case’ (Jones III A., and C. Norman, 2006, Decision Making in a Public Accounting Firm: An Instructional Case in Risk Evaluation, Client Continuance, and Auditor Independence within the Context of the Sarbanes-Oxley Act of 2002, Issues in Acounting Education, Vol. 21, No. 4, pp. 431-447.).
Een ander voorbeeld is de ALLTEL case: ‘I had fun working on the ALLTEL case’ (Blocher E., and K. Chen, 2004, The ALLTEL Pavilion Case: Strategy and CVP Analysis, Issues in Accounting Education, Vol. 19, No. 4, pp. 555-565.).
Beneficial learning experience Er wordt ook vaak gekeken of de leerlingen de case of het spel een ‘beneficial learning experience’ vinden (Blocher E., and K. Chen, 2004, The ALLTEL Pavilion Case: Strategy and CVP Analysis, Issues in Accounting Education, Vol. 19, No. 4, pp. 555-565.). De term ‘beneficial’ wordt in sommige gevallen vervangen door de termen ‘valuable’ (P. Clikeman, 2005, The Rise and Fall of Heilig-Meyers, Journal of Accounting Edcuation, Ed. 23, pp. 215-231.) of ‘positive’ (Barton T., MacArthur J., and R. Moore, 2005, BuyGasCo Corporation: The Use of Alternative Costing Methods in a Predatory Pricing Lawsuit, Issues in Accounting Education, Vol. 20, No. 4, pp. 341-357.).
In tegenstelling tot de vorige criteria die meestal bestaan uit meerdere vragen of statement vinden we bij dit criterium maar één vraag of statement terug. Veel variatie in de vraagstelling is er niet. Het meest voorkomende statement is ‘Overall, the X case was a beneficial/valuable/positive learning experience’ (Brewer P., Juras P., and E. Brownlee II, 2003, Global Electronics, Inc.: ABC Implementation and the Change Management Process, Issues in Accounting Education, Vol. 18, No. 1.).
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Het is ook mogelijk dat men er nog iets aan toevoegt zoals ‘The case provided me valuable experience for learning how to detect errors in spreadsheets’ (D. Javrin, 2008, Detecting Spreadsheet Errors: An Education Case, Issues in Accounting Education, Vol. 23, No. 3, pp. 435-454.).
Bij dit criterium vinden we zowel de traditionele meetschalen terug, van totaal niet akkoord tot totaal akkoord (Bamber E., and L. Bamber, 2006, Using 10-K Reports Brings Management Accounting to Life, Issues in Accounting Education, Vol. 21, No. 3, pp. 267-290.), als een nieuwe gradatie: van interessant naar saai (M. Kohlbeck, 2005, Reporting Earnings at Summer Technology – A Capstone Case Involving Intermediate Accounting Topics, Issues in Accounting Education, Vol. 20, No. 2, pp. 195-212.).
2.2.6. Critical thinking Er is nog een criterium dat niet bestaat uit meerde items maar meestal in één of twee statements wordt behandeld, namelijk critical thinking. Deze categorie wil in hoofdzaak weten of de gebruikers van de case kritisch hebben moeten nadenken. Gebruikte statements zijn onder andere ‘The case required me to use critical-thinking skills’ (Gordon T., and M. Niles, 2005, Lucent Loses Its Luster: Accounting for Investments Turned Bad, Issues in Accounting Education, Vol. 20, No. 2, pp. 183-193.), ‘The case encouraged me to think critically about the risk of end-user computing’ (D. Javrin, 2008, Detecting Spreadsheet Errors: An Education Case, Issues in Accounting Education, Vol. 23, No. 3, pp. 435-454.) of ‘Reading the case required critical thinking’ (Heitger L., and D. Heitger, 2008, Jamestown Electric Supply Company: Assessing Customer Profitability, Issues in Accounting Education, Vol. 23, No. 2, pp. 261-280.).
14
2.2.7. Problem-solving skills In een aantal cases wordt het criterium critical thinking gecombineerd met problem solving skills. Dit criterium vinden we individueel niet terug, enkel in combinatie met critical thinking. Als een vragenlijst beide criteria combineert, is het bijhorend statement steeds hetzelfde: ‘The case assignment required critical thinking and problem-solving skills’ (Gujarathi M., 2007, GlaxoSmithKline Plc.: International Transfer Pricing and Taxation, Issues in Accounting Education, Vol. 22, No. 4, pp. 749-759.).
2.2.8. Difficulty en challenging Difficulty is het volgende criterium dat we tegen komen. Aan de hand hiervan wil men de ondervragen naar de moeiljkheid of makkelijkheid van de case. Items die hierbij horen zijn bijvoorbeeld ‘The case questions were too difficult to answer’ (Gordon T., and M. Niles, 2005, Lucent Loses Its Luster: Accounting for Investments Turned Bad, Issues in Accounting Education, Vol. 20, No. 2, pp. 183-193.) of ‘The level of difficulty present in the case was appropriate for the course’ (Heitger L., and D. Heitger, 2008, Jamestown Electric Supply Company: Assessing Customer Profitability, Issues in Accounting Education, Vol. 23, No. 2, pp. 261-280.).
Maar het is niet altijd de volledige case die wordt beoordeeld op de moeilijkheid. Men vraagt soms ook naar het niveau van de hulpstukken ‘The response pads are easy to use’ (Carnaghan C., and A. Webb, 2007, Investigating the Effects of Group Respons Systems on Student Satisfaction, Learning, and Engagement in Accounting Education, Issues in Accounting Education, Vol. 22, No. 3, pp. 391409.) of naar specifieke delen van de case ‘Application of ARB No. 43 to Reliance Case wasn’t as easy as I thought’ (M.R. Gujarathi, 2007, Reliance Corporation: Inventory Write-Downs and Reversals, Issues in Accounting Education, Vol. 22, No. 3, pp. 503-514.).
15
De graad van moeilijkheid wordt in een paar gevallen ook vergeleken met andere cases, zoals dit het geval is bij de SANAC case: ‘The SANAC Case was more difficult, compared to the other cases we used in management accounting’ (Everaert P., Bruggeman W., and G. De Creus, 2008, Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case, Journal of Accounting Education, Ed. 26, 118-154.).
We merken ook nog op dat in sommige papers, zoals bijvoorbeeld de Sanac case, er gewerkt wordt met de term ‘challenging’ in de plaats van difficulty. De vraagstelling is ook identiek. Waar bij difficulty het woord ‘difficult’ staat, vinden we bij challenging het woord ‘challenging’.
‘The case was challenging’ (Ivancevich S., and G. Joseph, 2001, Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an E-Commerce Environment, Issues in Accounting Education, Vol. 16, No. 3, pp. 473-507.) en ‘Reading and responding to the case requirements was challenging’ (Heitger L., and D. Heitger, 2008, Jamestown Electric Supply Company: Assessing Customer Profitability, Issues in Accounting Education, Vol. 23, No. 2, pp. 261-280.) zijn enkele voorbeelden.
2.2.9. Teamwork skills Bij cases waar er in groep moet gewerkt worden komt er nog een extra criterium voor: teamwork skills. De ondervraging hiervan kan op verschillende manieren gebeuren: een eerste mogelijkheid is dat men vraagt in welke mate de case heeft bijgedragen aan de kwaliteiten om in groep te werken. Voorbeelden hiervan zijn ‘Completing the case was a good lesson or is a good practice of teamwork skills’ (B. Lamberton, 2008, Baier Building Products, Inc.: Performance Incentives and Variance Analysis in Sales Distribution, Issues in Accounting Education, Vol. 23, No. 2, pp. 281-290.) of ‘Working as a group to complete the financial statement cases allowed/helped me to learn how to be an effective member in a group project’ (Bamber E., and L. Bamber, 2006, Using 10-K Reports Brings Management Accounting to Life, Issues in Accounting Education, Vol. 21, No. 3, pp. 267-290.). Via deze vragen wil men te weten komen of de
16
student door de case of de oefening geleerd heeft om samen te werken in een groep of team.
Een andere mogelijkheid is dat men peilt of het werken in groep eerder een hindernis was of een troef. Voorbeelden hiervan zijn ‘This assignment is handled best by working in groups’ (Jennings J., and E. Henry, 2008, Safety Products, Inc.: A Case in Financial Analysis of A Failing Company, Journal of Accounting Education, Ed. 26, pp. 34-53.) of ‘Working in groups hindered me in completing the assignment’ (Sawyer A., Tomlinson S., and A. Maples, 2000, Developing Essential Skills Through Case Study Scenarios, Journal of Accounting Education, Ed. 18, pp. 257-282.). Zo kan men eventueel aanpassingen maken aan de oefening als blijkt dat individueel werken of in team werken niet als ideaal wordt ervaren.
2.2.10.
Student demographics
Het laatste criterium dat we zullen opsommen is misschien wel de meest evidente die wordt toegepast: de student demographics. Deze categorie is zo noodzakelijk dat we ze in alle cases met vragenlijsten of surveys terugvinden. De standaardvragen die hierbij horen zijn de leeftijd, het geslacht, de richting die de studenten volgen of welk beroep ze uitoefenen.
Het komt ook voor dat er in de student demographics gepeild wordt naar de ervaring van de participanten. Deze ervaring kan allerlei van aard zijn. Bijvoorbeeld het aantal jaar relevante werkervaring (M. Reid, 2001, Helga Havalot: A Case in Corporate Tax Planning, Issues in Accounting Education, Vol. 16, No. 2, pp. 273-289.).
17
De Transfer-Pricing Case (Feltham T., Philips F., and N. Sheehan, 2003, The Same Difference? A Transfer-Pricing Case, Issues in Accounting Education, Vol. 18, No.1) meet dan weer de relevante ervaring met de door de didactische werkvorm behandelde materie. De volgende vragen worden gesteld aan de studenten: -
How many in-class discussions have you used previously in this accounting class?
-
How many in-class discussions have you used previously in other classes?
2.3. De schalen Tot dusver hebben we de tweede en derde kolom van tabel II behandeld. De vierde kolom bevat de gebruikte schalen waarmee de statements of vragen uit de derde kolom worden beantwoord. De meest toegepaste schaallengten zijn 5en 7-punts Likertschalen waarmee de studenten moeten aantonen in welke mate ze akkoord zijn met de stelling.
Een voorbeeld van 5-punt Likertschalen vinden we terug bij de Sachiko case (M. Gujarathi,
2008,
Sachiko
Corporation:
A
Case
in
International
Financial
Statement Analysis, Issues in Accounting Education, Vol. 23, No. 1, pp. 77-101.). De verdeling is als volgt: 1 = ‘strongly disagree’, 2 = ‘disagree’, 3 = ‘neutral’, 4 = ‘agree’ en 5 = ‘strongly agree’.
De Vitalogistics case (Asare S., and A. Wright, 2007, Identifying and Evaluating Audit Issues: The Case of Vitalogistics, Issues in Accounting Education, Vol. 22, No. 1, pp. 79-88.) geeft ons een voorbeeld van een 7-punt Likertschaal. Hier is de verdeling: 1 = ‘strongly disagree’, 2 = ‘monderately disagree’, 3 = ‘slightly disagree’, 4 = ‘neutral’, 5 = ‘slightly agree’, 6 = ‘moderately agree’ en 7 = ‘strongly agree’. Deze volgorde kan natuurlijk perfect worden omgekeerd.
18
Er wordt niet altijd gemeten in hoeverre de studenten akkoord zijn met de statements. Andere vaak gebruikte schalen zijn bijvoorbeeld: -
1 (not proficient at all) – 5/7 (quite proficient), bij het meten van skills proficiency; (Gujarathi M., and V. Govindarajan, Falcon, Inc.: Performance Evaluation of Foreign Subsidiaries, Issues in Accounting Education, Vol. 22, No. 2, pp. 233-245.)
-
1 (very weak) – 5/7 (very strong), bij het meten van understanding; (Agoglia C., Brown K., and D. Hanno, 2003, Dickinson Technologies, Inc.: Assessing Control Environment and Fraud Risk, Issues in Accounting Education, Vol. 18, No. 1.)
-
1 (not familiar at all) – 5/7 (highly familiar) bij het meten van knowledge; (Tarca A., Brown P., Hancock P., Woodliff D., Bradbury M., and T. Van Zijl, 2007, The Matrix Format Income Statement: A Case Study about Earnings Management and Reporting Financial Performance, Issues in Accounting Education, Vol. 22, No. 4, pp. 607-623.)
-
1 (highly uncomfortable) – 5/7 (highly comfortable) bij het meten van comfortability; (Dunn C., Gerard G., and J. Worrel, 2003, Evaluation of Network Operating System Security Controls, Issues in Accounting Education, Vol. 18, No. 3, pp. 291-306.)
-
1 (low knowledge) – 5/7 (high knowledge) bij het meten van de learning objectives; (Ivancevich S., and G. Joseph, 2001, Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an E-Commerce Environment, Issues in Accounting Education, Vol. 16, No. 3, pp. 473507.)
19
Naast deze eerder traditionele meetschalen vinden we ook vaak open vragen terug, bijvoorbeeld bij het meten van usefulness: -
What parts of the case do you think were most useful in furthering your understanding of the importance of fair market values in the audit process?
-
What parts of the case do you think were most useful in furthering your understanding of the importance of information search in the audit process?
(Kohlbeck, M., Cohen J., and L. Holder-Webb, 2009, Auditing Intangible Assets and Evaluating Fair Market Value: The Case of Reacquirred Franchise Rights, Issues in Accounting Education, Vol. 24, No. 1, pp. 45-61.).
Behalve open vragen en 5/7-punt Likertschalen worden er ook schalen gebruikt: -
van 1 tot en met 9; ‘Realism of Premier Punch case?’ waar 1 staat voor ‘unrealistic’ en 9 voor ‘realistic’. (Brown K., and G. Tsakumis, 2007, Assessing Business Risk: The Case of Premier Punch, Inc., Journal of Accounting Education, Ed. 25, 118-136.)
-
van 1 tot en met 10; ‘How much did the Summer Technology case help you prepare for the final exam?’ waar 1 staat voor ‘unhelpful’ en 10 voor ‘helpful’. (M. Kohlbeck, 2005, Reporting Earnings at Summer Technology – A Capstone Case Involving Intermediate Accounting Topics, Issues in Accounting Education, Vol. 20, No. 2, pp. 195-212.);
-
of van 0 tot en met 100. ‘How much effort were you willing to put into this project, relative to textbook readings and traditional homework assignment?’ waar 0 staat voor ‘much less’, 50 voor ‘the same’ en 100 voor ‘much more’. (Kiger J., and A. Rose, 2004, Internal Control Evaluation of a Restaurant: A Teaching Case, Issues in Accounting Education, Vol. 19, No. 2, pp. 229237.).
20
Zoals eerder vermeld bij learning objectives, bestaan sommige vragenlijsten uit een PRE versie en een POST versie (Dunn K., and S. Bhattacharya, 2007, Costallocation Decisions in Member Controller Country Clubs: A Case Analysis, Journal of Accounting Education, Ed. 25, pp. 118-136.). Zo moeten de gebruikers van de case de statements twee maal invullen. Een eerste keer voor de aanvang van de case of spel en een tweede keer nadien. Via deze twee versies hopen de lesgevers om een evolutie vast te stellen in de studenten hun vaardigheden of attitudes, alsook de impact van de case hierin.
21
3. Methodologie Voor onze literatuurstudie hebben we verschillende wetenschappelijke papers en artikels gelezen. In dit hoofdstuk bespreken we kort waar we deze data hebben gevonden en hoe we hebben verzameld.
3.1. Bepaling van de steekproef Om een antwoord te kunnen bieden op de twee onderzoeksvragen hebben we verschillende papers doorgenomen uit de accounting literatuur. Deze artikels hebben we gezocht in drie teaching accounting journals: -
Issues in Accounting Education (US);
-
Journal of Accounting Education (US);
-
en Accounting Education, an International Journal (UK).
De tijdspanne of periode van ons onderzoek is de periode 2000-2009. We hebben namelijk vastgesteld dat er voor 2000 weinig tot geen artikels zijn met nieuw didactisch materiaal. Er werd wel vermeld wat men evalueerde, maar zonder de bijhorende vragenlijsten of statistische tabellen.
22
3.2. Dataverzameling Deze accounting journals en hun papers hebben geleid tot een uitgebreide database. In totaal bevat deze database 86 (n = 86) artikels. Deze data kan u terugvinden achteraan in de appendix. Appendix 1 bevat de tabel die een antwoord geeft op research question 1 (een onderzoek van nieuw didactisch materiaal in de accounting literatuur: gebied, onderwerp, type, ...). De acht kolommen betekenen het volgende:
-
Jaar: het jaar waarin het artikel werd gepubliceerd;
-
Titel: de volledige titel van het artikel;
-
Auteur(s): de schrijver(s) van het artikel;
-
Journal: uit welke accounting journal het artikel komt;
-
P.P.: welke bladzijden het artikel bestrijkt;
-
Area: welk gebied het artikel bevat;
-
Topic: het onderwerp van het artikel;
-
Type: welk soort didactisch materiaal er in het artikel wordt gebruikt;
-
Evaluation criteria: welke evaluatie criteria we in het artikel terug vinden.
Tijdens het opstellen van tabel I hebben we simultaan tabel II gemaakt. Deze tabel vindt u terug in appendix 2 en biedt – net zoals tabel I op research question 1 – een antwoord op de tweede onderzoeksvraag (een analyse van de gebruikte criteria inzake evaluatie van die didactische werkvormen).
-
Evaluation criteria: idem kolom 8 van tabel I;
-
Items: de items (statements en vraagstellingen) die bij de evaluatie criteria uit kolom 2 horen;
-
Scale: de schaal waarop de items uit kolom 3 worden gemeten;
-
Pre & Post?: in deze kolom duiden we met een ‘X’ aan wanneer het construct en de items twee maal ondervraagd worden. Een eerste keer in een PRE versie en een tweede keer in een POST versie.
23
4. Resultaten In dit hoofdstuk zullen we kwantitatieve analyse behandelen van de twee onderzoeksvragen.
4.1. Didactisch materiaal 4.1.1. Resultaten per gebied Tabel 1 (zie bijlage) toont ons de frequentietabel van alle onderzochte papers uit tabel I (appendix 1). Zoals reeds vermeld in onze literatuurstudie zien we hier duidelijk in welke gebieden van de accounting de meeste artikelen zich situeren: de top drie omvat 89,5% van alle werkvormen en bestaat uit management accounting
(38,4%),
audit
(29,1%)
en
financial
reporting
(22,1%).
De
resterende 10% bevinden zich in de domeinen tax (7,0%), corporate governance (2,3%) en ethics (1,2%).
[ Voeg hier tabel 1 in ] 4.1.2. Resultaten per werkvorm Deze resultaten vinden we terug in tabel 2 (zie bijlage). Op basis van die tabel kunnen we volgende zaken vaststellen: het overgrote deel van de nieuwe didactische werkvormen zijn cases of gevalstudies. Maar liefst 88,4% of 76 van de 86 werkvormen zijn cases.
Andere didactische werkvormen die toegepast worden zijn projecten (4,7%), exercises (3,5%) en business games (1,2%). Het valt dus op dat er bijzonder weinig business games worden gebruikt. Dit is niet onbelangrijk aangezien wij zelf een spel hebben uitgevoerd rond target costing (zie deel 5).
[ Voeg hier tabel 2 in ]
24
4.2. Evaluatiecriteria van het didactisch materiaal Voor de frequenties van de evaluatie criteria verwijzen wij naar tabel 3 (zie bijlage). Deze tabel bevat per criterium het numerieke en percentuele aantal papers dat het betreffende criterium ondervraagt. In het totaal hebben we 86 (n = 86) artikels onderzocht.
[ Voeg hier tabel 3 in ] We zien op basis van tabel 3 dat er criteria zijn die zeer vaak voorkomen alsook criteria die minder frequent terug te vinden zijn. Bij 75,6% van de didactische werkvormen worden de learning objectives geëvalueerd. Als we daar knowledge (14,0%) bijvoegen, komen we aan bijna 90%. Het is duidelijk dat dit het allerbelangrijkste criterium is.
De volgende criteria komen ook vaak terug: satisfaction (41,9%), realism (29,1%), usefulness (26,7%), difficulty (23,3%) en recommendation (20,9%). Deze vijf categorieën mogen dus ook niet over het hoofd worden gezien.
De overige criteria komen in mindere mate voor. Critical thinking wordt getoetst in 16 gevallen (18,6%) terwijl clarity en teamwork skills slechts respectievelijk 8 (9,3%) en 7 (8,1%) keer toegepast worden.
25
5. Target Costing Spel 5.1. Opzet Dit
is
het
tweede
deel
van
onze
masterproef.
De
conclusies
uit
ons
literatuuronderzoek bieden ons een basis om het target costing spel aan te vatten. Dit spel had plaats op 26 november 2009 als onderdeel van een management accounting cursus onder leiding van Professor Everaert. Onze bijdrage aan dit spel was het voorbereiden van de oefening, het beantwoorden van de studenten hun vragen tijdens de redesigns en als belangrijkste het opstellen van de vragenlijsten die deze studenten moesten invullen tijdens de oefening.
De
studenten
kregen
tijdens
het
binnen
komen
een
kaartje
met
hun
studentennummer en groepsnummer op ingevuld. Op hun plaatsen vonden ze LEGO blokjes en een bundel instructies. Na een korte inleiding mochten ze de eerste vragenlijst invullen en de truck bouwen. Dit is allemaal nog het voorbereidende werk.
Wanneer dit achter de rug is, krijgen de studenten de precieze uitleg omtrent hun opdracht (hun groepsobjectief, de redesigns, wat mag en wat niet mag, ...) en mogen ze aan het spel beginnen. We hebben de studenten ingedeeld in twee even grote groepen. De eerste groep kreeg een target cost van $16,500 en de tweede groep kreeg als opdracht een zo goedkoop mogelijke truck te bouwen. Ter informatie: de basis truck, die ze in de voorbereiding hebben gebouwd, kost $20,000.
De studenten die klaar zijn komen bij ons langs om een kwaliteitscontrole uit te voeren en na het invullen van de derde vragenlijst, zit het spel er op en is er een pauze. Tijdens deze pauze controleren wij alle definitieve ontwerpen om te zien of aan alle redesigns voldaan is. Alle ontwerpen werden goedgekeurd. De les werd afgesloten met een theoretische Powerpoint presentatie rond target costing en een presentatie van de groepsresultaten.
26
Dit spel had als leerobjectieven de studenten op een niet-traditionele wijze te laten kennis maken met het concept target costing. Zo leerden de studenten dat er bepaalde kosten zijn waar je niet kan in snoeien, de zogenaamde ‘special parts’ (wielen, raam, stuur, ...). Ze leerden ook dat het aantal unieke onderdelen in de truck een niet geringe invloed heeft op de uiteindelijke kostprijs.
Naast het kostobjectief kregen de leerlingen ook drie verplichte veranderingen – de redesigns – voorgeschoteld. Deze redesigns zorgden op hun beurt ook voor een verhoging van de kosten, waar de studenten creatief moesten mee omspringen. Het resultaat van het spel was dat de groep met target cost een lagere gemiddelde kostprijs had dan de groep zonder target cost. Dit duidt erop dat de studenten met target cost harder hun best hebben gedaan om de target cost te halen en/of te overschrijden.
5.2. Vragenlijst met evaluatie criteria In dit deel zullen we onze vragenlijst/questionnaire/survey voorstellen die we de deelnemers van ons target costing spel hebben voorgeschoteld. De vragenlijst bestaat uit drie delen die telkens op een ander moment werden ingevuld: vragenlijst 1 voor de start van spel, vragenlijst 2 middenin en vragenlijst 3 na afloop. De vragenlijsten kunt u terug vinden in appendix 3.
Na de literatuurstudie hebben we ons een beeld kunnen vormen van welke criteria er het vaakst gebruikt worden bij het beoordelen van nieuw didactisch materiaal in de accounting literatuur, alsook de bijbehorende items. De resultaten hiervan dienen als basis voor onze vragenlijsten. We hebben de volgende criteria overgenomen: knowledge (in een pre en een post versie), learning objectives, clarity (opgesplitst in clarity of instructions en clarity of cost objective), comfort, teamwork skills, realism, recommendation, satisfaction, difficulty en usefulness.
[ Voeg hier appendix 3 in ]
27
Vragenlijst 1 Vragenlijst 1 kregen de studenten bij aanvang van het spel. De eerste acht vragen omvatten groepsnummer, studentennummer, groepsobjectief (target cost of minimalisatie kosten), het vertrouwen in een goede uitkomst, de motivatie om het goed te doen en de ervaring met het gebruik van LEGO. De eerste twee vragen (groeps- en studentennummer) worden aan het begin van iedere vragenlijst opnieuw gevraagd. Dit doen uit administratieve overwegingen.
We willen ook weten van de studenten hoeveel redesigns ze denken nodig te hebben om tot een succesvolle oplossing te komen. Dit is vraag 9. Deze vraag is belangrijk aangezien we dit willen vergelijken met vraag 15 uit vragenlijst 2. Na het invullen van vragenlijst 1 mogen de studenten aan het spel beginnen. Daarom willen we ook weten hoe duidelijk onze instructies tot dusver waren. Dit doen we aan de hand van open vraag 10.
Vragen 11 tot en met 14 vormen het criterium knowledge, pre. Deze vragen peilen naar de vertrouwdheid die de studenten hebben met principes of begrippen die toegepast worden in ons target costing spel, namelijk: -
het concept target costing;
-
het concept design-to-cost;
-
het principe van cost management tijdens de NPD (new product development) fase;
-
en het principe van trade-offs tijdens de NPD fase.
Het is belangrijk dat de studenten dit invullen voor het spel begint omdat we na afloop in vragenlijst 3 dezelfde vragen nogmaals stellen. Dit zijn vragen 50 tot en met 53. Deze vormen samen het criterium knowledge, post. Zo kunnen we vergelijken of er een signifcant verschil bestaat in de vertrouwdheid voor en na het spel. De toetsing hiervan vindt u terug in hoofdstuk 5.
28
Voor onze vraagstelling hebben we ons laten inspireren door de Mexican Corporate Governance case (Austen L., Reisch J., and L. Sees, 2007, Actions Speak Louder than Words: A Case Study on Mexican Corporate Governance, Issues in Accounting Education, Vol. 22, No. 4, pp. 661-673.). Daarin vinden we bij het criterium knowledge volgende vraagstellingen die ook getoetst worden aan de hand van een 7-punt Likertschaal: -
how familiar are you with the ramifications of the Sarbanes-Oxley Act of 2002?;
-
how familiar are you with the concept of corporate governance in the US?;
-
how familiar are you with the concept of corporate governance in Mexico?;
-
how familiar are you with the term independence as it relates to a company’s Board of Directors?;
-
how familiar are you with how businesses are organized in Mexico?;
-
how familiar are you with the term financial ‘transparency’ as it relates to corporation? Deze items werden beantwoord aan de hand van een 7-punt Likertschaal variërend van 1 (not familiar) tot 7 (familiar).
Vragenlijst 2 Vragenlijst 2 kregen de studenten voorgeschoteld terwijl ze aan de redesigns bezig waren. Er wordt gevraagd in te vullen hoeveel redesigns ze in het totaal hebben uitgevoerd vooraleer ze aan hun definitieve oplossing kwamen. Dit is vraag 15. Vraagt 16 peilt in welke mate de tijdsdruk invloed heeft gehad op hun effectiviteit terwijl vraag 17 onderzoekt in welke mate de nieuwe design change information invloed heeft gehad op hun ervaring van het spel. Vraag 18 tenslotte laat de studenten schatten welke positie hun groep zal innemen in vergelijking met de anderen.
Clarity of Instructions en Clarity of Cost Objective Vragen 19 en 20 vormen het criterium Clarity of Instructions. Aangezien het de eerste keer is dat we dit spel uitvoeren, willen we weten of de studenten alles goed hebben begrepen. In de literatuur hebben we vastgesteld dat het criterium clarity meestal wordt gemeten aan de hand van open vragen. Bijvoorbeeld ‘Did you find anything in the case unclear or unrealistic? If so, what specific part(s) of the case were unclear or unrealistic?’ (Smith P., and M. Kohlbeck, Accounting for
29
Derivatives and Hedging Activities: Comparison of CF versus FV Hedge, Issues in Accounting Education, Vol. 23, No. 1, pp. 103-117.).
Wij hebben gekozen om dit niet te doen. We willen namelijk de duidelijkheid van meerdere zaken toetsen. Vraag 19 (the instructions we received were clear) toetst de duidelijkheid van de instructies en vraag 20 (overall, the redesign exercise was clear) de duidelijkheid van de oefening als geheel.
Vragen 25 (we knew exactly the cost reduction objective to aim for) en 28 (the cost reduction objective of our group was rather vague) meten dan weer de duidelijkheid van het kostenobjectief en vormen het criterium Clarity of Cost Objective. De bijhorende items hebben we niet teruggevonden in de literatuur en hebben we bijgevolg zelf geformuleerd. Belangrijk bij dit criterium is dat vraag 28 omgekeerd geformuleerd is dan vraag 25. Vraag 28 zal dus moeten gehercodeerd worden bij verdere analyse.
Dit criterium is belangrijk voor ons verder onderzoek. We willen weten of het doel van de oefening voor beide groepen duidelijk was. Daarom zullen we de gemiddelden van beide groepen (met en zonder target cost) met elkaar vergelijken en onderzoeken of er een significant verschil bestaat. De statistische resultaten hiervan vindt u terug in hoofdstuk 5.
Comfort Vragen 21 (I found it comfortable using the LEGO parts during the truck redesign exercise) en 22 (I understood how to use the product costing worksheet) vormen het criterium Comfort. Ons target cost spel verschilt van andere business games door twee zaken: het gebruik van LEGO en het invullen van een worksheet om de totale kost te berekenen. Daarom is het belangrijk dat we de studenten ondervragen naar hoe ze deze zaken hebben ervaren. Hebben ze al nadelen ondervonden, heeft het hen gehinderd, ....
30
Dit criterium kwam eigenlijk niet voor in onze literatuur. Wel hebben we verschillende cases gevonden waar men peilde naar het comfort maar dit als onderdeel van een ander of groter criterium.
Voorbeeld van comfort als onderdeel learning objectives: de ADAM case (Gujarathi M., and R. McQuade, 2009, Amazing Deals Auto Mart: Financial Reporting and Analysis of Receivables and Securization, Issues in Accounting Education, Vol. 24, No. 1, pp. 77-91.). -
I feel more comfortable in applying an accounting pronouncement to a real-life situation. Dit item werd beantwoord aan de hand van een 5-punt Likertschaal variërend van 1 (strongly disagree) tot 5 (strongly agree).
Voorbeeld van comfort als onderdeel van difficulty: ‘Evaluation of Network Operating System Security Controls’ (Dunn C., Gerard G., and J. Worrel, 2003, Issues in Accounting Education, Vol. 18, No. 3, pp. 291-306.). -
Rate how comfortable you feel assessing risk associated with network operating system controls.
-
Rate how comfortable you feel importing data from ASCII files into Microsoft Excel.
-
Rate how comfortable you feel using PivotTables in Microsoft Excel.
-
Rate how comfortable you feel importing data from ASCII files into Microsoft Acces.
-
Rate how comfortable you feel creating queries in Microsoft Acces. Deze items werden beantwoord aan de hand van een 7-punt Likertschaal variërend van 1 (highly uncomfortable) tot 7 (highly comfortable).
Teamwork skills Het volgende criterium dat we willen ondervragen zijn de teamwork of groep skills. We hebben groepjes gevormd van 2 à 3 studenten en hebben ervoor gezorgd dat er geen enkele student alleen in een groep zat. Daarom ondervragen we de participanten naar hoe ze het teamwerk hebben ervaren en het als positief of negatief beschouwen. Vragen 23 en 26 zijn de bijbehorende items.
31
Vraag 23 (completing the redesign exercise is a good practice of teamwork skills) hebben we gekopieerd uit de Baier Building case (B. Lamberton, 2008, Baier Building Products, Inc.: Performance Incentives and Variance Analysis in Sales Distribution, Issues in Accounting Education, Vol. 23, No. 2, pp. 281-290.) -
Completing the case is a good practice of teamwork skills. Dit item werd beantwoord aan de hand van een 5-punt Likertschaal variërend van 1 (strongly agree) tot 5 (strongly disagree).
Vraag 26 (Working in group hindered me in completing the redesign exercise) hebben we gehaald uit Sawyer A., Tomlinson S., and A. Maples, 2000, Developing Essential Skills Through Case Study Scenarios, Journal of Accounting Education, Ed. 18, pp. 257-282. -
Working in groups hindered me in completing the assignment. Dit item werd beantwoord aan de hand van een 5-punt Likertschaal variërend van 1 (strongly disagree) tot 5 (strongly agree).
Merk op dat vraag 26 tegengesteld is geformuleerd aan vraag 23 en bijgevolg ook gehercodeerd zal moeten worden.
Difficulty of Cost Objective Dit criterium meet hoe moeilijk het was voor de studenten om het groepsdoel te halen. Het doet dit aan de hand van vraag 24 (the objective of our group was easy to attain) en vraag 27 (it was difficult to achieve our group’s objective). Als dit criterium voorkomt in de literatuur is het uitsluitend de totale werkvorm die beoordeeld wordt. Zoals bijvoorbeeld in de Zacha Technology case (Ivancevich S., and G. Joseph, 2001, Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an E-Commerce Environment, Issues in Accounting Education, Vol. 16, No. 3, pp. 473-507.) -
The case was challenging. Dit item werd beantwoord aan de hand van een 10-punt Likertschaal variërend van 1 (strongly disagree) tot 10 (strongly agree).
32
Vragen 24 en 27 zijn dus statements die we niet uit de literatuur hebben gehaald, maar zelf hebben opgesteld. Net als vragen 26 en 28 ten opzichte van respectievelijk vragen 23 en 25 is vraag 24 omgekeerd geformuleerd ten opzichte van vraag 27. Ook hier zal hercodering noodzakelijk zijn.
Satisfaction (1) Dit criterium kwam ongeveer in de helft van de door ons onderzochte papers voor en mag bijgevolg niet in onze vragenlijst ontbreken. Zoals eerder vermeld in onze literatuurstudie omvat dit criterium drie elementen: de interesse, de aangenaamheid en de positieve leerervaring.
Vraag
29
(I enjoyed
working
on
the
redesign
exercise)
behandelt
de
aangenaamheid en hebben we gehaald uit de JKN case (Jones III A., and C. Norman, 2006, Decision Making in a Public Accounting Firm: An Instructional Case in Risk Evaluation, Client Continuance, and Auditor Independence within the Context of the Sarbanes-Oxley Act of 2002, Issues in Acounting Education, Vol. 21, No. 4, pp. 431-447.) -
I enjoyed working on the JKN case. Dit item werd beantwoord aan de hand van een 0-100 schaal variërend van 0 (strongly disagree) tot 100 (strongly agree).
Vraag 30 (the truck redesign exercise was interesting) behandelt dan weer de interesse. Deze vraagstelling hebben we in meerder papers terug gevonden, zoals de Denim Finishing case (Caplan D., Melumad N., and A. Ziv, 2006, ABC and Cost Interdependencies among Products: The Denim Finishing Company, Issues in Accounting Education, Vol. 20, No. 1, pp. 51-62.) -
The Denim Finishing Case was interesting. Dit item werd beantwoord aan de hand van een 7-punt Likertschaal variërend van 1 (disagree) tot 7 (agree).
33
of de Zacha Technology case (Ivancevich S., and G. Joseph, 2001, Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an E-Commerce Environment, Issues in Accounting Education, Vol. 16, No. 3, pp. 473-507.) -
The case was interesting. Dit item werd beantwoord aan de hand van een 10-punt Likertschaal variërend van 1 (strongly disagree) tot 10 (strongly agree).
Vragenlijst 3 Deze vragenlijst werd ingevuld na het experiment. Nadat de studenten deze vragenlijsten hebben ingediend, krijgen ze een pauze. Tijdens die pauze inspecteren
wij
de
ingediende
trucks
en
verzamelen
we
de
ingevulde
vragenlijsten.
Realism Het criterium realism omvat vragen 31 en 32 en is ook onontbeerlijk in een goede vragenlijst. Het kwam ongeveer in 1/3 van de gevallen voor. Vraag 31 (the truck redesign exercise was a good illustration of a real-world application of redesign) hebben we gehaald uit de PrimeCo case (Myring M., and R. Bloom, 2007, International Transfer Pricing and Intellectual Property: The PrimeCo Case, Issues in Accounting Education, Vol. 22, No. 4, pp. 769-774.) -
The case is a good illustration of a real world application of transfer pricing. Dit item werd beantwoord aan de hand van een 5-punt Likertschaal variërend van 1 (strongly agree) tot 5 (strongly disagree).
en vraag 32 (the truck redesign exercise provided a realistic context for studying design-to-cost) uit de Global Electronics case (Brewer P., Juras P., and E. Brownlee II, 2003, Global Electronics, Inc.: ABC Implementation and the Change Management Process, Issues in Accounting Education, Vol. 18, No. 1.) -
The
GE
case
provided
a
realistic
context
for
studying
ABC
implementations. -
The GE case provided a realistic context for studying the behavioural factors that aid or hinders ABC adaption.
34
Deze items werden beantwoord aan de hand van een 5-punt Likertschaal variërend van 1 (strongly disagree) tot 5 (strongly agree).
Satisfaction (2) Vraag 33 (overall, the truck redesign exercise was a beneficial learning experience) behoort tot het eerder vermelde criterium satisfaction, meer bepaald de derde categorie: de positieve leerervaring. We vinden deze leerervaring terug in verschillende cases en telkens op dezelfde manier ondervraagd: ‘This case was a beneficial learning experience’ (Everaert P., Bruggeman W., and G. De Creus, 2008, Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case, Journal of Accounting Education, Ed. 26, 118-154.).
De term ‘beneficial’ wordt soms vervangen door ‘positive’ (D. Javrin, 2008, Detecting
Spreadsheet Errors:
An Education Case,
Issues in Accounting
Education, Vol. 23, No. 3, pp. 435-454) -
The case was a positive learning experience. Dit item werd beantwoord aan de hand van een 7-punt Likertschaal variërend van 1 (strongly disagree) tot 7 (strongly agree).
of ‘valuable’ (Asare S., and A. Wright, 2007, Identifying and Evaluating Audit Issues: The Case of Vitalogistics, Issues in Accounting Education, Vol. 22, No. 1, pp. 79-88.) -
Overall, I found the case to be a valuable learning experience. Dit item werd beantwoord aan de hand van een 7-punt Likertschaal variërend van 1 (strongly disagree) tot 7 (strongly agree).
Learning objectives Het volgende criterium dat we behandelen is het criterium bij uitstek: de learning objectives. Onvermijdbaar als er een vragenlijst ingevuld wordt in verband met een case of spel. Vragen 34 tot en met 38 behandelen de learning objectives en vragen aan de studenten hoe hun kennis is van volgende principes: -
de invloed van materiaalselectie op de productie kost;
-
de invloed van unieke stukken op de productie kost;
-
het invoegen van kost reductie in de ontwerpfase;
-
de trade-offs tussen kwaliteitseisen en productie kost;
35
-
en de techniek van target costing.
Doordat de learning objectives werkvorm specifiek worden opgesteld hebben we ze niet kunnen overnemen uit de literatuur. Wel hebben we ons op bepaalde cases gericht inzake de verwoording van de statements. Een modelvoorbeeld van zo’n case is de Reliance Corporation case (M.R. Gujarathi, 2007, Reliance Corporation: Inventory Write-Downs and Reversals, Issues in Accounting Education, Vol. 22, No. 3, pp. 503-514.) -
the case helped me in understanding the information in the footnote disclosures;
-
the case helped me better understand the issues of integrity and ethical in financial reporting;
-
… Deze items werden beantwoord aan de hand van een 5-punt Likertschaal variërend van 1 (strongly disagree) tot 5 (strongly agree).
Usefulness Dit criterium wordt gemeten door vragen 39, 40 en 41. Elke vraag meet de nuttigheid op basis van een andere didactische werkvorm. Vraag 39 (the truck redesign exercise was more useful, compared to self-study of chapter 17 in the textbook) toetst de nuttigheid aan zelfstudie, vraag 40 (the truck redesign exercise was more useful, compared to traditional lectures) aan traditionele lessen met bijvoorbeeld Powerpoint presentaties en vraag 41 (the truck redesign exercise was more useful, compared to other cases we have seen in this class) vergelijkt de nuttigheid met andere cases die de studenten reeds hebben behandeld, zoals bijvoorbeeld Case Construct, Case Seligram, Case Classic Pen Company, …
36
Voor de opstelling van deze items hebben we ons laten leiden door de Restaurant case (Kiger J., and A. Rose, 2004, Internal Control Evaluation of a Restaurant: A Teaching Case, Issues in Accounting Education, Vol. 19, No. 2, pp. 229-237.) -
In comparison to doing a textbook project or a textbook case, how much do you feel you learned from doing the restaurant project?
-
Relative to textbook readings and traditional homework assignments, how much did you learn about internal controls by completing the restaurant project?
-
How much did you learn about internal control in a restaurant setting by completing the restaurant project?
-
… Deze items werden beantwoord op de volgende schaal: 0 (much less) – 50 (same) – 100 (much more).
Recommendation Recommendation of aanbeveling is het laatste criterium dat we behandelen. Ook hier bestaat het uit twee items. Vraag 42 (I recommend using this truck redesign exercise again in this course, next year) meet in welke mate de studenten het spel aanbevelen aan de studenten van volgend jaar en vraag 43 (I recommend that instructors at other universities use this truck redesign exercise in a management accounting class) meet of de studenten het target costing spel aanraden aan andere universiteiten.
Vraag 42 hebben we, mits een kleine herformulering, gehaald uit de ADAM case (Gujarathi M., and R. McQuade, 2009, Amazing Deals Auto Mart: Financial Reporting and Analysis of Receivables and Securization, Issues in Accounting Education, Vol. 24, No. 1, pp. 77-91.) -
I would recommend that this case be used as a part of this course in the future. Dit item werd beantwoord aan de hand van een 5-punt Likertschaal variërend van 1 (strongly disagree) tot 5 (strongly agree).
37
Vraag 43 hebben we dan weer uit de Franchise Rights case (Kohlbeck, M., Cohen J., and L. Holder-Webb, 2009, Auditing Intangible Assets and Evaluating Fair Market Value: The Case of Reacquirred Franchise Rights, Issues in Accounting Education,
Vol.
24,
No.
1, pp.
45-61.).
Deze open vraag
hebben we
geherformuleerd om het antwoord te kunnen toetsen op een 7-punt Likertschaal. -
Would you recommend that instructors at other universities use this case? Why or why not?
De volgende twee vragen op vragenlijst 3 zijn open vragen. Vraag 44 (what did you like about the truck redesign exercise?) vraagt naar de positieve punten van het spel. Deze open vraag hebben we teruggevonden in de case ‘Applying Accounting Principles to a Partnership Dissolution’ (Reinstein A. And D. Johnson, 2004, Journal of Accounting Education, Ed. 23, pp. 215-231.) -
What do you like/don’t you like about the case?
Open vraag 45 (in what way could the truck redesign workshop have been improved?) peilt naar extra commentaar van de studenten. Aangezien we dit spel voor het eerst uitvoeren, is het extra interessant om te vragen aan de leerlingen wat we eventueel kunnen veranderen of aanpassen tegen de volgende keer.
Deze
vorm
van
ondervragen
hebben
we
in
de
literatuur
niet
teruggevonden.
Vragen 46 tot en met 49 zijn de student demographics: leeftijd, geslacht, studierichting en aantal jaar werkervaring. Vragen 50 tot en met 53 ten slotte vormen het criterium knowledge, post. Dit werd in het begin van dit hoofdstuk al besproken.
38
5.3. Validering van de vragenlijst 5.3.1. Descriptive Statistics Populatie Vooraleer we van start gaan met het onderzoeken van de vragenlijst zullen we eerst de populatie beschrijven. Er waren tijdens het spel 50 leerlingen aanwezig (n = 50). We hebben de studenten ondervraagd naar hun leeftijd, hun geslacht, hun studierichting die ze volgen en hoeveel jaar werkervaring ze reeds hebben.
Tabellen 4, 5 en 6 (zie bijlage) bevatten deze data. Tabel 4 toont ons dat de deelnemers van het target costing spel een gemiddelde leeftijd van 21,82 jaar hebben. De jongste participanten zijn 20 jaar oud en de oudste 24. Het volgende item in de tabel is de werkervaring. Er werd de studenten gevraagd in te vullen hoeveel jaar werkervaring ze tot nu toe hebben. 49 van de 50 studenten hebben ingevuld dat ze nog geen ervaring hebben op de werkvloer en slechts één student heeft een jaar ervaring. Dit leidt tot het zeer kleine gemiddelde van 0,02 jaar ervaring.
[ Voeg hier tabel 4 in ] Tabel 4 eindigt met de redesigns. Redesigns zijn zoals eerder vermeld de wijzigingen die de studenten moesten uitvoeren op de truck. Op de derde lijn staat het aantal geschatte redesigns. Dit moesten de studenten invullen vooraleer het spel begon, vandaar de term ‘geschatte’. Na het spel vulden ze in hoeveel herwerkingen ze effectief hebben moeten uitvoeren. Algemeen kunnen we stellen, bij het bekijken van de gemiddelden, dat de studenten het aantal redesigns hebben onderschat.
Het gemiddeld
aantal geschatte redesigns
bedraagt 3,08 en het gemiddeld aantal effectieve redesigns 4,42. We merken ook op dat het minimum aantal effectieve herwerkingen 0 bedraagt. Dit betekent dat minstens één groep erin is geslaagd om het spel te spelen zonder redesigns uit te voeren.
39
[ Voeg hier tabel 5 in ] Tabel 5 bevat de indeling van de populatie volgens geslacht. We zien dat deze bestaat uit 38 mannen en 12 vrouwen of beter gezegd 3 maal zoveel mannen als vrouwen.
[ Voeg hier tabel 6 in ] De laatste tabel, tabel 6, geeft dan weer de gevolgde studierichtingen weer. We stellen vast dat bijna de helft van de studenten ingenieurswetenschappen studeren, namelijk 21 van de 50. De andere gevolgde opleidingen situeren zich ook in de wetenschappen: informatica (#5), chemie (#6), wiskunde (#7), fysica/sterrenkunde/geografie (#4). De resterende 7 participanten studeren onder andere biomedische wetenschappen (#4), sociologie (#2) en biochemie en biotechnologie (#1).
Gemiddelden en spreiding Frequentietabellen zoals hierboven zijn vooral nuttig wanneer we een zicht willen krijgen op nominale data. Als we te maken hebben met niet-nominale gegevens bestaan er betere maatstaven. Wij willen nu de belangrijkste kenmerken van de verschillende variabelen achterhalen. Dit doen we door het gemiddelde en de spreiding rond dat gemiddelde te berekenen.
[ Voeg hier tabel 7 in ] In tabel 7 (zie bijlage) vindt u de variabelen terug van vraag 19 (Clarity of instructions, item 1) tot en met vraag 43 (Recommendation, item 2). Alle variabelen worden trouwens gemeten op dezelfde schaal, namelijk een 7-punt Likert schaal.
40
Het eerste wat opvalt is dat het merendeel van de variabelen een hoog gemiddelde heeft dat zich situeert tussen 5 en 6. Deze variabelen hebben ook een lage spreiding. Maar we vinden toch enkele variabelen met een laag gemiddelde en een hoge spreiding, namelijk Difficulty Cost Objective, item 1 (‘The objective of our group was easy to attain’), Clarity Cost Objective, item 1 (‘We knew exactly the cost reduction objective to aim for’), Difficulty Cost Objective, item 2 (‘It was difficult to achieve our group’s objective’), Clarity Cost Objective, item 2 (‘The cost reduction objective of our group was rather vague’) en Usefulness, item 3 (‘The truck redesign exercise was more useful, compared to other cases we have seen in this class’).
Deze variabelen met een laag gemiddelde en hoge spreiding behandelen dus voornamelijk het groepsobjectief. Dit duidt erop dat de gebruikers hierover een veel minder gelijkaardige mening hebben dan over de andere variabelen zoals bijvoorbeeld de duidelijkheid, het realisme, …
We staan ook even stil bij het deel van de vragenlijst dat twee maal voorkomt, namelijk de elementen die de knowledge testen. Op het eerste gezicht kunnen we vaststellen dat de gemiddelden een stuk hoger en de spreiding een stuk lager liggen bij de POST vragenlijst dan bij de PRE vragenlijst. Na het target costing spel antwoorden de studenten dus positiever en consistenter met elkaar. Hieruit zouden we dus kunnen besluiten dat het spel haar doel heeft bereikt en een positief effect heeft gehad op de kennis en vertrouwdheid van de studenten. Bij de variabele Usefulness, item 1 (‘The truck redesign exercise was more useful, compared to self-study of chapter 17 in the textbook’) merken we het lage aantal geldige antwoorden op (#47). Dit is logisch aangezien we ervan kunnen uitgaan dat niet alle leerlingen het hoofdstuk al op voorhand hebben geleerd en zo deze vraag niet kunnen invullen.
Tot nu toe hebben we de beschrijvende analyse behandeld. Hieruit hebben we interessante opzichten gehaald, maar het blijft de vraag hoe statistisch significant deze resultaten zijn. Ze zijn misschien louter toevallig? Dit kan worden nagegaan aan de hand van toetsen. In het volgende deel bespreken en illustreren we enkele van deze statistische toetsten.
41
5.3.2. Cronbach alpha’s Vooraleer we van start gaan met de berekening van ‘summated scale’ zullen we eerst een betrouwbaarheidsanalyse uitvoeren, meer bepaald de berekening van Cronbach’s Alpha. Om deze factor te berekenen moeten we eerst enkele variabelen hercoderen, namelijk Clarity of Cost Objective, item 2; Difficulty of Cost Objective, item 1; en Team work skills, item 2. Deze drie uitspraken zijn tegengesteld geformuleerd aan de overige items.
[ Voeg hier tabel 8 in ] Tabel 8 (zie bijlage) toont ons de Cronbach’s Alphas van onze constructs. De eerste kolom geeft ons de verschillende evaluatie criteria, inclusief hun items. De tweede en de derde kolom geven de Cronbach’s Alpha weer en de derde en vierde kolom bevatten het gemiddelde en de standaarddeviatie per item. Om te weten wat een goede score is, wordt er in de literatuur met drie categorieën gewerkt: Cronbach’s Alpha’s groter dan 0.80, Cronbach’s Alpha’s tussen 0.60 en 0.80 en Cronbach’s Alpha’s kleiner dan 0.60.
De
volgende
constructs
hebben
een
Cronbach’s
Alpha
groter
dan
.80:
Knowledge, pre (.87); Clarity of Cost Objective (.82); Difficulty of Cost Objective (.84); Recommendation (.90) en Knowledge, post (.89). Hier is een verwijdering van items met als doel het verder verhogen van Alpha overbodig. De ‘summated scale’ kan dan ook onmiddellijk worden berekend.
De volgende constructs hebben een Cronbach’s Alpha gelegen tussen .60 en .80: Clarity of Instructions (.79); Comfort (.61); Satisfaction (.79); Realism (.76) en Learning objectives (.71). Bij deze waarden moeten de items met de laagste ‘Item-Total Correlation’ en/of de hoogste ‘Alpha if Item Deleted’ stapsgewijs worden verwijderd om zo de waarde van Alpha te verhogen. Hierbij dient wel een afweging te worden gemaakt tussen de toename in Alpha en het aantal geëlimineerde items. Zo is bijvoorbeeld een toename in Alpha met 0.02 ten gevolge van de eliminatie van vier uitspraken niet gerechtvaardigd. De berekening van een ‘summated scale’ is in deze situatie steeds toegestaan.
42
Bij Clarity of Instructions, Comfort, Realism en Learning Objectives kunnen we de Cronbach’s Alpha niet verhogen en zullen we dus onmiddellijk de summated scale berekenen. Satisfaction is een ander verhaal. We zien dat we de Cronbach’s Alpha kunnen verhogen van 0.79 naar 0.90 wanneer we het derde item uit het construct halen. Dit zullen we dan ook doen. De andere twee items mogen niet verwijderd worden, want deze elimineren leidt tot een ernstige daling van de Cronbach’s Alpha (respectievelijk 0.56 en 0.63). Na het verwijderen van item 3 kunnen we ook hier de summated scale berekenen.
De resterende clusters zijn Usefulness en Team work skills. Zij hebben beide een Cronbach’s Alpha kleiner dan 0.60, respectievelijk 0.51 en 0.56. Ook hier moet men, stapsgewijs, de items met de laagste ‘Item-Total Correlation’ en/of de hoogste ‘Alpha if Item Deleted’ verwijderen. Als de Alpha na herhaalde eliminatie kleiner blijft dan 0.60 kan er geen schaal worden gevormd aan de hand van de overblijvende items, en is de berekening van een ‘summated scale’ niet toegestaan.
Bij Usefulness kunnen we de Cronbach’s Alpha doen stijgen, namelijk als we het derde item eruit halen. Dit leidt tot een stijging van Alpha van 0.51 naar 0.61. Voor de overblijvende twee items zullen we een summated scale berekenen. Bij Teamwork skills kunnen we geen items verwijderen. De Cronbach’s Alpha blijft kleiner dan 0.60 wat ertoe leidt dat er voor dit evaluatie criterium geen schaal kan worden gevormd.
Deze informatie omtrent de Cronbach’s Alpha’s hebben we gehaald uit volgend boek: De Pelsmacker P., Janssens W., Van Kenhove P. and Wijnen K., 2002, Marktonderzoek met SPSS – statistische verwerking en interpretatie, Garant. Meer bepaald, uit hoofdstuk 7 ‘Exploratieve factoranalyse’ (pp. 209-245).
43
5.3.3. Factoranalyse Om volledige zekerheid te hebben rond onze dimensies zullen we naast de berekening van de Cronbach’s Alphas een exploratieve factoranalyse uitvoeren. Het doel hiervan is om onze grote hoeveelheid van variabelen te herleiden tot een kleiner aantal dimensies. Deze worden ook wel factoren genoemd. We hebben gekozen voor de principale componenten analyse (PCA) en hebben de techniek gevolgd zoals beschreven in hoofdstuk 7 van het boek Marktonderzoek met SPSS (Wijnen et al.).
Vooraleer we conclusies trekken uit tabel 9, moeten we controleren of onze factoranalyse wel zinvol is. Aan de basisveronderstellingen is alleszins voldaan: (1) het meetniveau is interval of ratio (de vragenlijst bevatte 7-punts Likertschalen die strikt genomen een ordinaal meetniveau hebben, maar die in de praktijk vaak als intervalgeschaald worden behandeld omwille van de ‘assumptie van gelijke intervallen’); (2) de variabelen zijn gestandardiseerd (aangezien we op zoek gaan naar de onderliggende dimensies voor de oorspronkelijke
variabelen,
is
er
gekozen
voor
het
analyseren
van
de
correlatiematrix, en dus voor het standaardiseren van de variabelen).
[ Voeg hier tabel 9 in ] Een factoranalyse is enkel zinvol als de betrokken variabelen onderling voldoende gecorreleerd zijn. We hebben daarvoor drie methoden om deze zinvolheid te meten: -
Bartlett test of sphericity
-
Kaiser-Meyer-Olkin measure of sampling adequacy
-
De anti-image correlatiematrix
44
‘Bartlett test of sphericity’ gaat na of er een voldoende hoge mate van correlatie is tussen tenminste een aantal van de opgenomen variabelen, en stelt m.a.w. H0: correlatiemtrix = eenheidsmatrix (d.w.z. dat de variabelen ongecorreleerd zijn). In het huidige voorbeeld wordt de nul-hypothese verworpen. De p-waarde is in beide gevallen < .001 (in beide gevallen .000). Volgens Barlett test of sphericity is een factoranalyse dus zinvol.
Een volgende maatstaf om de mate van correlatie tussen de variabelen, en dus de toepasbaarheid van factoranalyse, na te gaat is de ‘Kaiser-Meyer-Olkin measure of sampling adequacy’ statistiek. De globale MSA waarde bedraagt voor de eerste factoranalyse .673 en voor de tweede factoranalyse .670. Aangezien deze waarden telkens > .50 toont ook deze statistiek aan dat factoranalyse nuttig is. De anti-image correlatiematrix geeft dezelfde resultaten.
Nu we weten dat een factoranalyse zinvol is en dus mag uitgevoerd worden, kunnen we de resultaten van deze factoranalyse bespreken. Deze zijn terug te vinden in tabel 9. De volgende criteria vormen sterke dimensies: Knowledge pre, Knowledge post, Recommendation, Difficulty of Cost Objective, Clarity of Cost Objective, Realism, Clarity of Instructions, Satisfaction (exclusief item 3) en Learning Objectives. Niet toevallig zijn dit de constructs die in het vorige punt een hoge Cronbach’s Alpha hebben.
Er wordt geen dimensie gevormd door de items van Usefulness, Teamwork Skills en Comfort. Deze drie constructs hadden ook de laagste Cronbach’s Alphas en zijn als gevolg minder betrouwbare factors in vergelijking met de overige 9 criteria.
Na
deze
twee
betrouwbaarheidsanalyses
kunnen
we
besluiten
dat,
met
uitzondering van het criterium Teamwork Skills, alle criteria bestaan uit voldoende sterke items. We mogen dus de ‘summated scale’ bereken, wat we in het volgende punt zullen doen. In wat volgt zullen we dus niet meer werken met de verschillende items, maar met de overkoepelende dimensies.
45
5.3.4. Summated scales Na het bereken van de Cronbach’s Alphas en de uitvoering van onze factoranalyse hebben we besloten om een ‘summated scale’ te berekenen van alle criteria behalve Teamwork Skills. Deze ‘summated scale’ zal worden berekend als het gemiddelde van alle variabelen die de respectievelijke factor typeren. Zo zal bijvoorbeeld de ‘summated scale’ van ‘Clarity of Instructions’ bepaald worden als het gemiddelde van de scores op de uitspraken van ‘Clarity of Instructions, item 1’ en ‘Clarity of Instructions, item 2’.
Starten doen we met de descreptieve statistieken van ieder criterium. De minima, maxim, gemiddelden en standaard deviaties vinden we terug in tabel 10 (zie bijlage). We stellen vast dat het merendeel van de criteria een gemiddelde heeft tussen 5 en 6. Dit betekent dat de studenten zeer positief waren over het target costing spel.
[ Voeg hier tabel 10 in ]
Het criterium difficulty scoort het laagst (gemiddelde van 3,25) maar ook dit is positief, het betekent dat de deelnemers ons game niet buitengewoon moeilijk vonden.
Nu willen we weten of er een verschil bestaat tussen de studenten met target cost en die zonder. We vergelijken dus de gemiddelden tussen beide groepen voor ieder evaluatiecriteria. Om te zien of er significante verschillen zijn, zullen we een One-way ANOVA uitvoeren. Het resultaat van deze toets vindt u terug in tabel 11.
[ Voeg hier tabel 11 in ] Deze tabel toont ons dat alle variabelen een significantie hebben groter dan 0.05 wat betekent dat we de nulhypothese van gelijke gemiddelden moeten aanvaarden. Dit wil zeggen dat er geen significant verschil bestaat tussen het
46
gemiddelde van de target cost groep en de groep met minimalisatie van kosten. De enige uitzondering hierop is het criterium Clarity of Cost Objective. Hier vinden we een significantie van 0.007 (< 0.05). We moeten in dit geval de nulhypothese
verwerpen
en
de
alternatieve
hypothese
van
ongelijke
gemiddelden aanvaarden. Dit wil zeggen dat er een significant verschil bestaat tussen beide groepen inzake de duidelijkheid van het kostenobjectief. De groep met target cost had een gemiddelde score op dit construct van 5.88 terwijl de groep zonder target cost een gemiddelde score van 4.56 behaalt. We kunnen dus met 95% zekerheid stellen dat de groep met target cost het kostenobjectief van het target costing spel duidelijker vond dan de groep zonder.
Op tabel 10 kunnen we ook aflezen dat het evaluatie criterium Knowledge, post behoorlijk beter scoort dan het criterium Knowledge, pre. Om te weten of dit verschil al dan niet aan het toeval te wijten is, zullen we een t-test uitvoeren voor gepaarde waarnemingen. Het resultaat van deze t-test is samengevat in tabel 12.
[ Voeg hier tabel 12 in ] De gepaarde t-test toont ons het verschil in gemiddelde score, namelijk 2,45. De tweezijdige significantie aan de rechterkant van de tabel is kleiner dan 0.05. Dit betekent dat we de nulhypothese (het gemiddelde van Knowledge, post = het gemiddelde van Knowledge, pre) kunnen verwerpen. We kunnen dus met 95% zekerheid stellen dat de truck redesign exercise een positief effect heeft op de vertrouwdheid en de kennis van de studenten inzake target costing.
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5.4. Validering van het TC spel 5.4.1. Weergave resultaten in de literatuur We hebben de opdracht gekregen om onze factoranalyse en onze Cronbach’s Alphas te vergelijken met deze uit de literatuur. Jammer genoeg moeten we vaststellen dat geen enkele case één van deze betrouwbaarheidsmaatstaven toepast. Alle cases rapporteren hetzelfde: het gemiddelde, de standaardafwijking en soms een gepaarde t-test bij pre en post metingen van bijvoorbeeld knowledge of skills proficiency.
Er zijn twee soorten rapportages terug te vinden in de literatuur. De eerste vorm is het louter bespreken van de resultaten in een doorlopende tekst zonder bijhorende items of vragenlijsten. Dit is het geval bij de Maxwell case (CA McKnight, 2008, Maxwell and Company: Staff Auditor Embezzlement at a Small Client, Issues in Accounting Education, Vol. 23, No. 2, pp. 291-297.).
Evidence of Efficacy The case was given to undergraduate sophomores enrolled in the second semester of Principles of Accounting. The students were asked to type answers and participate in class discussion. The case generated quality written answers and active participation in class. Student feedback on the case was obtained on a five-point Likert-type scale, with 1 being ‘‘strongly disagree’’ and 5 being ‘‘strongly agree.’’ The students believed that the case increased their understanding of the fraud triangle (4.26). They found the classroom discussion was informative about accounting firms’ quality control standards (4.29), highlighted the importance of segregation of duties (4.39), and emphasized the importance of group assignment participation (4.50). They believed the written requirements for the case were a manageable length (4.05). Overall, case classroom discussion was interesting and informative for the students (4.34). Based on the student feedback, we made improvements to the case, including more details and direction on the requirements.
48
De tweede vorm van rapportage is het publiceren van de vragenlijsten met de daarbij horende statistieken: gemiddelde, standaarddeviatie, .... Een standaard voorbeeld hiervan vinden we terug in de ADAM case (Gujarathi M., and R. McQuade, 2009, Amazing Deals Auto Mart: Financial Reporting and Analysis of Receivables and Securization, Issues in Accounting Education, Vol. 24, No. 1, pp. 77-91.).
FIGUUR 1
Cases of andere werkvormen waar er meer informative gegeven wordt dan in het voorbeeld hierboven hebben we niet teruggevonden. Geen enkele paper vermeldt het uitvoeren van een factoranalyse, de berekening van Cronbach’s Alpha of het vormen van summated scales.
49
Zelfs wanneer er een pre en een post versie is van een vragenlijst krijgen we enkel de gemiddelden voorgeschoteld. De toetsing van beide gebeurt wel in alle gevallen – en er is ook altijd een significant verschil – maar deze resultaten worden slechts kort, en louter tekstueel, besproken. We krijgen geen statistische toetsen of andere informatie omtrent de constructs en items. Hieronder vindt u het voorbeeld van de ADAM case.
FIGUUR 2
Analysis of Faculty and Student Feedback Results are presented in Table 2. The change cannot be attributed solely to the experience of case analysis; however, it is encouraging to see that there were significant improvements in the perceived proficiency of each skill /concept by both undergraduate and graduate students. For both groups, the improvement was statistically significant for each skill /concept at the 1 percent level.
50
Een voorbeeld van een case waarin we wel de t-test krijgen bij de pre en de post versie is het artikel ‘Evaluation of Network Operating System Security Controls’ (Dunn C., Gerard G., and Worrel J., 2003, Evaluation of Network Operating System Security Controls, Issues in Accounting Education, Vol. 18, No. 3, pp. 291-306.).
FIGUUR 3
Dit artikel publiceert dan wel de t-waarden van de t-toets voor gepaarde waarneming maar toont dan weer geen gemiddelden. Dit is de enige tabel dat de betreffende paper bevat. Dit toont terug het gebrek aan papers met volledige en uitgebreide analyse van de vragenlijsten.
51
5.4.2. Vergelijking
means
TC
spel
met
means
literatuur In dit deel zullen we de resultaten van onze vragenlijsten vergelijken met resultaten uit de literatuur. Om deze vergelijking zo goed mogelijk te kunnen maken, zullen we enkel onze resultaten vergelijken met die uit papers waar er ook met een 7-punt Likertschaal wordt gewerkt. We hebben alle criteria vergeleken met de literatuur, met uitzondering van de learning objectives, knowledge en teamwork skills. Learning objectives omdat de invulling hiervan volledig case afhankelijk is en het daarom weinig zin heeft om deze te vergelijken. Teamwork skills omdat dit criterium volgens de factoranalys en Cronbach’s Alpha geen sterk genoeg contruct vormt.
Het evaluatiecriterium knowledge is hier een apart geval. Wij zijn tot de conclusie gekomen dat onze truck game een significant positief effect had op de vertrouwdheid en de kennis van de studenten. Alle onderzochte cases, die hetzelfde onderzoeken, kwamen tot dezelfde conclusie. Bijvoorbeeld de Matrix case (Tarca A., Brown P., Hancock P., Woodliff D., Bradbury M., and T. Van Zijl, 2007, The Matrix Format Income Statement: A Case Study about Earnings Management
and
Reporting
Financial
Performance,
Issues
in
Accounting
Education, Vol. 22, No. 4, pp. 607-623.), de Mexican case (Austen L., Reisch J., and L. Sees, 2007, Actions Speak Louder than Words: A Case Study on Mexican Corporate Governance, Issues in Accounting Education, Vol. 22, No. 4, pp. 661673.) en de Denim case (Caplan D., Melumad N., and A. Ziv, 2006, ABC and Cost Interdependencies among Products: The Denim Finishing Company, Issues in Accounting Education, Vol. 20, No. 1, pp. 51-62.). De overige criteria hebben we zonder probleem kunnen vergelijken.
52
We beginnen met het criteria realisme. Ons target cost game haalt hierop een gemiddelde van 5,54. De Matrix case scoort voor realisme een gemiddelde van 4,96. De ALLTEL case (Blocher E., and K. Chen, 2004, The ALLTEL Pavilion Case: Strategy and CVP Analysis, Issues in Accounting Education, Vol. 19, No. 4, pp. 555-565.) heeft een gemiddelde van 4,66 en de Denim case een gemiddelde score van 5,43 en 4,59. De Laborers case haalt hier 5,70. Onze score voor het evaluatiecriterium realisme situeert zich tussen de scores van de andere cases en scoort beter dan de meeste hiervan.
De truck redesign exercise kreeg voor recommendation een hoge gemiddelde score van 5,99. In de literatuur is er maar één case waarin dit criterium ook werd gemeten, namelijk de ALLTEL case. Deze scoorde voor recommendation 5,41. Ook hier scoren we dus beter. Om de scores voor het criterium satisfaction te vergelijken moeten we met de bijhorende items werken. We haalden een score voor interesting van 5,96. De Detecting Spreadsheet Errors case (D. Javrin, 2008, Detecting Spreadsheet Errors: An Education Case, Issues in Accounting Education, Vol. 23, No. 3, pp. 435-454.) heeft een gemiddelde van 4,90; de Matrix case een gemiddelde van 5,00; de Denim case een gemiddelde van 5,22 en 4,84 en de Mexican case een gemiddelde van 6,23. Onze score kunnen we dan ook hoog noemen in vergelijking met de literatuur.
Het gemiddelde van ons spel voor het item fun bedraagt 6,04. Dit is zeer hoog in vergelijking met de ALLTEL case waar dit item maar 4,52 haalt. De laatste categorie van het criterium satisfaction, de beneficial learning experience, wordt in vele papers gemeten. Ons target cost spel haalde hiervoor een gemiddelde score van 5,62. We scoren hoger dan de Detecting Spreadsheet Errors case (4,06), de Matrix case (5,38), de ALLTEL case (5,59) en de Denim case (5,46 en 4,57). De Vitalogistics case (5,70) (Asare S., and A. Wright, 2007, Identifying and Evaluating Audit Issues: The Case of Vitalogistics, Issues in Accounting Education, Vol. 22, No. 1, pp. 79-88.) en de Mexican case (5,91) scoren wel hoger dan onze game.
Tenslotte is onze score voor clarity (6,13) hoger dan de Mexican case (5,91), onze score voor difficulty (3,25) lager dan de ALLTEL case (4,17) en onze score voor usefulness (5,53) hoger dan die van de Laborers case (6,0).
53
6. Conclusies In het eerste deel van onze masterproef hebben we de twee onderzoeksvragen beantwoord. De conclusies die we hieruit kunnen trekken zijn de volgende: het merendeel van de gepubliceerde didactische werkvormen situeren zich ofwel in audit, management accounting of financial reporting. Deze werkvormen zijn bijna uitsluitend cases. (Business) games, zoals ons target costing spel, hebben we bijna niet terug gevonden.
De evaluatiecriteria die gebruikt worden bij het beoordelen van die nieuwe didactische werkvormen zijn de learning objectives, knowledge, skills proficiency, realism,
recommendation,
difficulty,
teamwork
skills,
clarity,
usefulness,
satisfaction en critical thinking, gecombineerd met problem-solving skills. Deze criteria hebben we dan ook grotendeels overgenomen in de vragenlijsten om onze truck redesign game te beoordelen.
Dit target costing spel vormt het tweede deel van deze masterproef. Het doel was het opstellen van een vragenlijst en de analyse van de evaluatiecriteria. De factoranalyse en de Cronbach’s Alpha hebben ons aangetoond dat deze vragenlijsten zeer goed/sterk zijn met uitzondering van de evaluatiecriteria usefulness, comfort en teamwork skills. Dit laatste criteria hebben we bij de verdere analyse achterwege gelaten wegens te zwak.
De
resultaten
van
onze
vragenlijsten
zijn
positief.
Alle
constructs
van
evaluatiecriteria kregen hoge scores gelegen tussen 5 en 6 (op een 7 punt Likertschaal van 1 ‘totaal niet akkoord’ tot 7 ‘totaal akkoord’). Het criteria difficulty scoort 3,25. Ook dit is positief. We hebben deze resultaten ook vergeleken met de resultaten van gelijkaardige vragenlijsten. De conclusie hiervan is dat onze resultaten in lijn liggen met deze uit de literatuur en zelfs tot de ‘hogere’ scores behoren.
54
Statistisch onderzoek heeft ook aangetoond dat ons TC spel een positieve significante invloed had op de kennis en vertrouwdheid van de studenten op de behandelde begrippen en concepten. Dit vonden we ook bij veel papers terug.
Het vergelijken van onze resultaten met deze uit de literatuur is een moeilijke opgave. Ten eerste omdat de meerderheid van de gepubliceerde papers enkel de gemiddelden en standaard
deviaties bespreken.
Van Cronbach’s Alpha’s,
factoranalyses en summated scales is er nergens sprake. Ook zijn er veel papers waar de resultaten in een korte paragraaf worden geanalyseerd zonder bijhorende vragenlijsten of statistieken. Ten tweede hebben we veel artikels gevonden waar er geen resultaten besproken worden. Al onze verzamelde data komt trouwens uit ofwel Issues in Accounting Education of Journal of Accounting Education. De derde journal – Accounting Education, an International Journal – bevatte geen nuttige papers en is bijgevolg niet in onze dataverzameling vertegenwoordigd.
Dit zijn de belangrijkste kritische opmerkingen. Door deze gebrekkige publicatie van statistisch onderzoek in de accounting literatuur kan onze masterproef een handige leidraad vormen voor studenten die in de toekomst een gelijkaardig onderzoek willen voeren. Op deze manier hebben de toekomstige onderzoekers al reeds een paper waarmee ze kunnen vergelijken of kunnen ze zich laten inspireren door onze – sterke – vragenlijsten bij het opstellen van hun surveys. Wel raden we hun aan om het criteria teamwork skills te herformuleren.
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Frucot V., Jordan L., and Lebow M., 2004, A&B Companies: Impairment of Goodwill, Issues in Accounting Education, Vol. 19, No. 4, pp. 369-376. Geary KM and Street DL, 2007, Besser Pharma: International Accounting for Pensions, Issues in Accounting Education, Vol. 22, No. 4, pp. 563-578. Gordon T. and Niles M., 2005, Lucent Loses Its Luster: Accounting for Investments turned Bad, Issues in Accounting Education, Vol. 20, No. 2, pp. 183-193. Gramling A. and Karapanos V., 2008, Auditor Independence: A Focus on the SEC Independence Rules, Issues in Accounting Education, Vol. 23, No. 2, pp. 247-260. Gujarathi M., 2007, GlaxoSmithKline Plc.: International Transfer Pricing and Taxation, Issues in Accounting Education, Vol. 22, No. 4, pp. 749-759. Gujarathi M., 2007, Reliance Corporation: Inventory Write-Downs and Reversals, Issues in Accounting Education, Vol. 22, No. 3, pp. 503-514. Gujarathi M., 2008, Sachiko Corporation: A Case in International Financial Statement Analysis, Issues in Accounting Education, Vol. 23, No. 1, pp. 77-101. Gujarathi M. and Govindarajan V., 2007, Falcon, Inc.: Performance Evaluation of Foreign Subsidiaries, Issues in Accounting Education, Vol. 22, No. 2, pp. 233-245. Gujarathi M. and McQuade RJ, 2003, Sun Airlines, Inc.: Financial Reporting of Point and Loyalty Programs, Issues in Accounting Education, Vol. 18, No. 4, pp. 359-368. Gujarthi M. and McQuade R., 2009, Amazing Deals Auto Mart: Financial Reporting and Analysis of Receivables and Securization, Issues in Accounting Education, Vol. 24, No. 1, pp. 77-91. Heitger D. and Heitger L., 2008, Jamestown Electric Supply Company, Issues in Accounting Education, Vol. 23, No. 2, pp. 261-280. Henry E. and Jennings J., 2008, Safety Products, Inc.: A case in Financial Analysis of a Faling Company, Journal of Accounting Education, Ed. 26, 34-53. Hoffjan A., 2005, Calvados: A Business Game for Your Cost Accounting Course, Issues in Accounting Education, Vol. 20, No. 1, pp. 63-80. Hussein M. and Tam K., 2004, Pilgrims Manufacturing, Inc.: ABC versus Volume-Based Costing, Issues in Accounting Education, Vol. 19, No. 4. Ivancevich S. and Joseph G., 2001, Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an e-Commerce Environment, Issues in Accounting Education, Vol. 16, No. 3, pp. 473-507. Jarvin D., 2008, Detecting Spreadsheet Errors: An Educational Case, Issues in Accounting Education, Vol. 23, No. 3, pp. 435-454. Johnson D. and Reinstein A., 2004, Applying Accounting Principles to a Partnership Dissolution, Journal of Accounting Education, Ed. 22, 253-273. Jones III A. and Norman C., 2006, Decision Making in a Public Accounting Firm: An Instructional Case in Risk Evaluation, Client Continuance, and Auditor Independence within the Context of the Sarbanes-Oxley Act of 2002, Issues in Accounting Education, Vol. 21, No. 4, pp. 431-447. Kalesnikoff D. and Philips F., 2006, Q-Dots Inc.: Assurance for a Nanotechnology Buyout, Issues in Accounting Education, Vol. 21, No. 2, pp. 147-155.
58
Karan V. and Stuart IC, 2003, eToys Inc.: A Case Examining Pro Forma Financial Reports, Analysts’ Forecasts, and Going Concern Disclosures, Issues in Accounting Education, Vol. 18, No. 2, pp. 191-209. Kiger J. and Rose A., 2004, Internal Control Evaluation of a Restaurant: A Teaching Case, Issues in Accounting Education, Vol. 19, No. 2, pp. 229-237. Kimmel P. and Warfield T., 2008, Accelerating Corporate Performance: Stock Buybacks with Zip, Issues in Accounting Education, Vol. 23, No. 1, pp. 119-128. Knapp CA and Knapp MC, 2004, Hard Times and Harder Choices: An Instructional Case Focusing on Ethical Responsibilities of CPAs in Public Practice, Issues in Accounting Education, Vol. 19, No. 4, pp. 529-538. Knapp CA and Knapp MC, 2007, Europe’s Enron: Royal Ahold N.V., Issues in Accounting Education, Vol. 22, No. 4, pp. 641-660. Kohlbeck M., 2005, Reporting Earnings at Summer Technology – A Capstone Case Involving Intermediate Accounting Topics, Issues in Accounting Education, Vol. 20, No. 2, pp. 195-212. Kohlbeck M.and Smith P., 2008, Accounting for Derivatives and Hedging Activities: Comparison of CF versus FV Hedge Accounting, Issues in Accounting Education, Vol. 23, No. 1, pp. 103-117. Krishnan S. and Mintz S., 2007, Using Case Materials to Research Professional Standards on Revenue Recognition Issues, Issues in Accounting Education, Vol. 22, No. 1, pp. 89-104. Lamberton B., 2008, Baier Building Products, Inc.: Performance Incentives and Variance Analysis in Sales Distribution, Issues in Accounting Education, Vol. 23, No. 2, pp. 281-290. Lightner T. and Ricketts RC, 2007, Tax Implications of Participating in Reality Television, Issues in Accounting Education, Vol. 22, No. 2, pp. 247-254. Mahajan V., Srinivasan R., and Wind J., 2004, Pets.com, Inc.: Assessing Financial Performance and Risks in the e-Commerce Industry, Issues in Accounting Education, Vol. 19, No. 4. Mammano K. and Tyson T., 2008, Developing an Operating Budget for Extended Family, Inc.: A Not-for-Profit Human Service Organization, Issues in Accounting Education, Vol. 23, No. 1, pp. 129-144. Maples A., Sawyer A. and Tomlinson S., 2000, Developing Essential Skills Through Case Study Scenarios, Journal of Accounting Education, Ed. 18, 257-282. Martin R. and Philips F., 2006, Aerospace Lighting, Inc. (ALI): Linking Business Strategy to Audit Planning, Issues in Accounting Education, Vol. 21, No. 3, pp. 313-321. McConomy BJ and Xu B., 2007, Beijing Biotechnology Company: Financial Reporting Issues of Expansion to the West, Issues in Accounting Education, Vol. 22, No. 4, pp. 675-684. McKnight CA, 2008, Maxwell and Company: Staff Auditor Embezzlement at a Small Client, Issues in Accounting Education, Vol. 23, No. 2, pp. 291-297. Miller C. and Savage A., 2009, Vouch and Trace: A Revenue Recognition Audit Simulation, Issues in Accounting Education, Vol. 24, No. 1, pp. 93-103. Morris K., Philips F. and Zvinakis K., 2000, Baywatch International: A Case Linking Financial-Reporting, Business, and User Decisions, Issues in Accounting Education, Vol. 15, No. 4, pp. 605-633. Norman C., Payne M. and Vendrzyk V., 2009, Assessing Information Technology General Control Risk: An Instructional Case, Issues in Accounting Education, Vol. 24, No. 1, pp. 63-76. Peters M., Shaw K. and Thompson R., 2002, ShoppingWithoutDropping.com, Inc., Issues in Accounting Education, Vol. 17, No. 2, pp. 197-210.
59
Reid M., 2001, Helga Havalot: A Case in Corporate Tax Planning, Issues in Accounting Education, Vol. 16, No. 2, pp. 273-289. Reisch J. and Seese L., 2005, Compliance with Title IX at Kingston State University: A Case Study on Cost Allocation and Ethical Decision Making, Issues in Accounting Education, Vol. 20, No. 1, pp. 81-97. Rhoades-Catanach SC, 2003, Dot.com or Dot.bomb? The Unpleasant Tax Surprise of Stock Options in a Volatile Market, 2003, Issues in Accounting Education, Vol. 18, No. 3, pp. 385-395. Ruhl J. and Wilson L., 2008, Bak Funeral Home, Issues in Accounting Education, Vol. 23, No. 3, pp. 481-492. Shane S., 2004, Delta’s New Song: A case on Cost Estimation in the Airline Industry, Issues in Accounting Education, Vol. 19, No. 3, pp. 245-258. Sheehan N., 2007, The Coffee Pot: A Management Control Exercise, Journal of Accounting Education, Ed. 25, 193-206. Smith KJ, 2003, Developing, Marketing, Distributing, and Supporting an ABC Decision Support System for Schrader Bellows, Issues in Accounting Education, Vol. 18, No. 2, pp. 175-189. Stanko BB and Zeller TL, 2008, Quality Engineering Services: A Capital Investment Decision, Issues in Accounting Education, Vol. 23, No. 2, pp. 327-342. Stuebs Jr. MT, 2008, Simply Academic: Linking Reporting Environments, Issues in Accounting Education, Vol. 23, No. 3, 455-466. Verreault DA, 2004, Sprint Corporation: Ethical Decisions and Tax Avoidance Strategies, Issues in Accounting Education, Vol. 19, No. 1, pp. 119-143.
Boeken De Pelsmacker P., Janssens W., Van Kenhove P. and Wijnen K., 2002, Marktonderzoek met SPSS – statistische verwerking en interpretatie, Garant.
60
Bijlages
TABEL 1 FREQUENTIETABEL GEBIED Frequency
Percent
33 25 19 6 2 1 86
Management accounting Audit Financial reporting Tax Corporate Governance Ethics Total
38,4
Valid Percent 38,4
Cumulative Percent 38,4
29,1 22,1 7,0 2,3 1,2 100,0
29,1 22,1 7,0 2,3 1,2 100,0
67,4 89,5 96,5 98,8 100,0
TABEL 2 FREQUENTIETABEL WERKVORM Frequency
Percent
76 4 3 2 1 86
88,4 4,7 3,5 2,3 1,2 100,0
Case Project Exercise Andere Business Game Total
Valid Percent 88,4 4,7 3,5 2,3 1,2 100,0
Cumulative Percent 88,4 93,0 96,5 98,8 100,0 100,0
TABEL 3 FREQUENTIETABEL EVALUATIECRITERIA Evaluatie criterium Learning objectives Knowledge Skills proficiency Realism Clarity Recommendation Usefulness Satisfaction Critical thinking Teamwork skills Difficulty
Aanwezig (#) (n = 86) 65
Aanwezig (%)
12 6 25 8 18 23 36 16 7 20
14,0 7,0 29,1 9,3 20,9 26,7 41,9 18,6 8,1 23,3
75,6
Bijlage 1
TABEL 4 DESCRIPTIVES POPULATIE N Minimum Age Years of Work Experience Guess Nr. Redesigns Actual Nr. Redesigns
Maximum
Mean
50 50
20 0
24 1
21,82 0,02
Std. Deviation 1,257 0,141
50 50
1 0
8 10
3,08 4,42
1,523 2,666
TABEL 5 FREQUENTIETABEL GENDER Frequency
Percent
28 12 50
76,0 24,0 100,0
Male Female Total
Valid Percent 76,0 24,0 100,0
Cumulative Percent 76,0 100,0
TABEL 6 FREQUENTIETABEL STUDIE Frequency
Percent
21 5 6 7 4 7
42,0 10,0 12,0 14,0 8,0 14,0
Valid Percent 42,0 10,0 12,0 14,0 8,0 14,0
50
100,0
100,0
Ingenieurswetenschappen Informatica Chemie Wiskunde Fysica, sterrenkunde en geografie Andere (sociologie, biomedische wetenschappen, bio-ingenieur) Total
Bijlage 2
Cumulative Percent 42,0 52,0 64,0 78,0 86,0 100,0
TABEL 7 DESCRIPTIVES ITEMS N Knowledge, pre Item 1 How familiar are you with cost management curing new product development? Item 2 How familiar are you with the concept of design-to-cost? Item 3 How familiar are you with trade-offs during new product development? Item 4 How familiar are you with the concept of target costing? Clarity of Instructions Item 1 The instructions we received were clear. Item 2 Overall, the redesign exercise was clear. Comfort Item 1 I found it comfortable using the LEGO parts during the truck redesign exercise. Item 2 I understood how to use the product costing worksheet. Teamwork skills Item 1 Completing the redesign exercise is a good practice of teamwork skills. Item 2 (R) Working in group hindered me in completing the redesign exercise. Difficulty of Cost Objective Item 1 (R) The objective of our group was easy to attain. Item 2 It was difficult to achieve our group’s objective. Clarity of Cost Objective Item 1 We knew exactly the cost reduction objective to aim for. Item 2 (R) The cost reduction objective of our group was rather vague. Satisfaction Item 1 I enjoyed working on the redesign exercise. Item 2 The truck redesign exercise was interesting. Item 3 Overall, the truck redesign exercise was a beneficial learning experience. Realism Item 1 The truck redesign exercise was a good illustration of a real-world application of redesign. Item 2 The truck redesign exercise provided a realistic context for studying design-to-cost. Learning objectives Item 1
Minimum
Maximum
50
1
5
2,92
1,51
50
1
6
2,88
1,51
50
1
7
3,20
1,63
50
1
6
2,88
1,58
50
3
7
6,18
1,02
50
2
7
6,08
,99
50
4
7
6,36
,80
50
5
7
6,58
.58
50
4
7
5,86
,95
50
1
6
1,72
1,09
50
1
7
4,82
1,73
50
1
7
3,32
1,91
50
1
7
4,94
1,91
50
1
7
2,50
1,92
50
4
7
6,04
,86
50
4
7
5,96
,90
50
3
7
5,62
,86
50
3
7
5,44
1,09
50
4
7
5,64
,90
50
2
7
5,42
1,18
Bijlage 3
Mean
Std. Deviation
By completing the exercise, I gained a better understanding of how the selection of materials influences the product cost. Item 2 The truck redesign exercise helped me understand that the number of unique components has an impact on the product cost. Item 3 By completing the truck redesign exercise, I experienced how cost reduction can be built in from in the design stage. Item 4 The exercise helped me understand the tradeoff that designers must make between quality requirements and product cost. Item 5 The truck redesign exercise improved my understanding of the technique of target costing. Usefulness Item 1 The truck redesign exercise was more useful, compared to self-study of chapter 17 in the textbook. Item 2 The truck redesign exercise was more useful, compared to traditional lectures. Item 3 The truck redesign exercise was more useful, compared to other cases we have seen in this class. Recommendation Item 1 I recommend using this truck redesign exercise again in this course, next year. Item 2 I recommend that instructors at other universities use this truck redesign exercise in a management accounting class. Knowledge, post Item 1 How familiar are you with cost management curing new product development? Item 2 How familiar are you with the concept of design-to-cost? Item 3 How familiar are you with trade-offs during new product development? Item 4 How familiar are you with the concept of target costing?
50
1
7
5,90
1,27
50
4
7
6,12
,77
50
4
7
5,96
,83
50
4
7
5,76
,87
47
4
7
5,47
1,25
50
3
7
5,60
1,09
50
1
7
4,80
1,40
50
3
7
6,18
,96
50
3
7
5,80
1,11
50
1
7
5,08
1,34
50
1
7
5,40
1,16
50
1
7
5,40
1,23
50
1
7
5,60
1,28
Bijlage 4
TABEL 8 CRONBACH’S ALPHA Table 8: Classroom assessment data (n = 50) Indicate the extent to which you agree or disagree with the following statements. There re no right and wrong answers. Measurement scales for knowledge, pre and post: 1 2 3 4 5 6 7 Not familiar Moderately Slightly not Neutral Slightly Moderately Highly not familiar familiar familiar familiar familiar Measurement scales for other variables: 1 2 3 Strongly Moderately Slightly disagree disagree disagree
Questions survey 1 Knowledge, pre How familiar are you with cost management curing new product development? How familiar are you with the concept of designto-cost? How familiar are you with trade-offs during new product development? How familiar are you with the concept of target costing? Clarity of Instructions Instructions we received were clear. Overall, the redesign exercise was clear. Comfort I found it comfortable using the LEGO parts during the truck redesign exercise. I understood how to use the product costing worksheet. Teamwork skills Completing the redesign exercise is a good practice of teamwork skills. Working in group hindered me in completing the redesign exercise. Difficulty of Cost Objective The objective of our group was easy to attain. It was difficult to achieve our group’s objective. Clarity of Cost Objective We knew exactly the cost reduction objective to aim for. The cost reduction objective of our group was rather vague. Satisfaction I enjoyed working on the redesign exercise. The truck redesign exercise was interesting. Overall, the truck redesign exercise was a beneficial learning experience. Realism The truck redesign exercise was a good illustration of a real-world application of redesign. The truck redesign exercise provided a realistic context for studying design-to-cost. Learning objectives By completing the exercise, I gained a better understanding of how the selection of materials influences the product cost. The truck redesign exercise helped me
4 Neutral
5 Slightly agree
Cronbach’s Alpha
6 Moderately agree
7 Strongly agree
Mean
S.D.
0.87 x
2.92
1.51
x
2.88
1.51
x
3.20
1.63
x
2.88
1.58
6.18 6.08
1.02 0.99
6.36
0.80
x
6.58
0.58
0.56 x
5.86
0.95
R
1.72
1.09
4.82 3.32
1.73 1.91
4.94
1.91
2.50
1.92
6.04 5.96 5.62
0.86 0.90 0.86
0.76 x
5.44
1.09
x
5.64
0.90
0.71 x
5.42
1.18
x
5.90
1.27
0.79 x x 0.61 x
0.84 R x 0.83 x R .79 x x x
Bijlage 5
.90 x x
understand that the number of unique components has an impact on the product cost. By completing the truck redesign exercise, I experienced how cost reduction can be built in from in the design stage. The exercise helped me understand the trade-off that designers must make between quality requirements and product cost. The truck redesign exercise improved my understanding of the technique of target costing. Usefulness The truck redesign exercise was more useful, compared to self-study of chapter 17 in the textbook. The truck redesign exercise was more useful, compared to traditional lectures. The truck redesign exercise was more useful, compared to other cases we have seen in this class. Recommendation I recommend using this truck redesign exercise again in this course, next year. I recommend that instructors at other universities use this truck redesign exercise in a management accounting class. Knowledge, post How familiar are you with cost management curing new product development? How familiar are you with the concept of designto-cost? How familiar are you with trade-offs during new product development? How familiar are you with the concept of target costing?
x
6.12
0.77
x
5.96
0.83
x
5.76
0.87
0.51 x
0.61 x
5.47
1.25
x
x
5.60
1.09
x
4.80
1.40
0.90 x
6.18
0.96
x
5.80
1.11
0.89 x
5.08
1.34
x
5.40
1.16
x
5.40
1.23
x
5.60
1.28
Bijlage 6
TABEL 9 ROTATED COMPONENT MATRIX
Learning experience, item 3 Recommendation, item 1 Recommendation, item 2 Comfort, item 1 Teamwork Skills, item 1 Usefulness, item 2 Difficulty of CO, item 1 Difficulty of CO, item 2 Usefulness, item 3 Clarity of CO, item 1 Clarity of CO, item 2 Comfort, item 2 Realism, item 1 Realism, item 2 Clarity, item 1 Clarity, item 2 Satisfaction, item 2 Satisfaction, item 1 Usefulness, item 1 Teamwork Skills, item 2
1 0.852 0.800 0.780 -0.039 0.287 0.291 -0.007 0.090 0.432 0.103 -0.073 0.044 0.178 0.323 0.024 0.125 0.381 0.256 0.164 -0.055
Knowledge, post, item 1 Knowledge, post, item 2 Knowledge, post, item 3 Knowledge, post, item 4 Knowledge, pre, item 2 Knowledge, pre, item 1 Knowledge, pre, item 4 Knowledge, pre, item 3 Learning objectives, item 1 Learning objectives, item 2 Learning objectives, item 3 Learning objectives, item 5 Learning objectives, item 4
2 -0.081 0.164 0.353 0.829 0.719 0.622 -0.001 -0.020 0.032 0.137 -0.024 0.327 0.182 0.011 0.107 0.042 0.147 0.344 -0.043 -0.173
3 -0.087 0.008 0.136 -0.012 -0.005 0.097 0.870 -0.870 0.640 0.098 -0.007 0.005 0.043 0.161 0.075 0.074 0.080 0.169 -0.180 0.029
Component 4 5 0.091 0.162 0.011 0.266 0.223 0.186 0.175 0.076 0.094 0.143 -0.028 0.090 -0.040 0.093 -0.190 -0.118 -0.071 -0.130 0.119 0.894 0.139 -0.892 0.464 0.403 -0.021 0.832 0.031 0.791 0.053 0.101 0.066 0.210 -0.007 0.154 0.112 0.201 0.180 0.179 0.024 -0.059
6 0.094 0.122 0.021 0.157 0.133 -0.153 0.102 -0.098 -0.104 -0.031 -0.120 0.308 0.134 0.250 0.895 0.834 0.028 0.045 0.093 -0.185
7 0.181 0.205 0.238 0.283 0.095 0.046 0.090 0.021 0.246 -0.027 -0.061 0.240 0.123 0.154 0.005 0.045 0.853 0.782 0.102 -0.012
Component 1 0.899 0.850 0.834 0.825 0.005 0.073 0.015 0.228 0.166
2 0.169 0.095 0.010 0.043 0.900 0.885 0.838 0.712 0.086
3 0.053 0.220 0.139 0.233 -0.027 -0.156 0.131 -0.050 0.785
-0.192
0.320
0.779
0.245
-0.315
0.627
0.268
-0.254
0.623
0.182
-0.031
0.501
Bijlage 7
8 -0.016 0.275 0.151 0.063 -0.177 0.585 -0.139 0.073 0.241 -0.009 -0.185 -0.082 0.234 0.010 -0.057 0.111 0.089 0.074 0.840 -0.141
9 0.230 -0.090 -0.009 -0.007 0.402 0.106 0.048 0.020 -0.149 -0.113 -0.077 0.200 0.012 0.081 0.091 0.108 -0.120 0.213 0.111 -0.913
TABEL 10 DESCRIPTIVE STATISTICS OF CLASS ROOM ASSESSMENT DATA: COMPOSED MEASURES
Knowledge, pre Clarity of Instructions Comfort Teamwork skills Difficulty of Cost Objective Clarity of Cost Objective Satisfaction Realism Learning objectives Usefulness Recommendation Knowledge, post
N Minimum Maximum 50 1,00 5,75 50 3,50 7,00 50 5,00 7,00 50 3,00 7,00 50 1,00 7,00 50 50 50 50 50 50 50
1,00 3,00 3,50 4,00 3,50 3,00 1,50
Mean 2,93 6,13 6,47 6,07 3,25
Std. Deviation 1,30 0,91 0,59 0,85 1,69
5,22 5,87 5,54 5,83 5,53 5,99 5,37
1,77 ,87 0,90 0,68 1,01 0,99 1,09
7,00 7,00 7,00 7,00 7,00 7,00 7,00
TABEL 11 ANOVA Construct
df
Knowledge, pre Clarity of Instructions Comfort Teamwork skills Difficulty of Cost Objective Clarity of Cost Objective Satisfaction Realism Learning Objectives Usefulness Recommendation Knowledge, post
F 1 1 1 1 1 1 1 1 1 1 1 1
Sig. 2.27 0.15 0.13 0.55 1.28 7.96 0.50 0.22 1.17 0.39 .01 1.37
0.139 0.703 0.724 0.460 0.264 0.007 0.484 0.641 0.286 0.533 0.944 0.247
TABEL 12 T-TOETS VOOR GEPAARDE WAARNEMINGEN Paired Differences
Mean Pair 1
Knowledge, post Knowledge, pre
2,44898
Std. Deviation Std. Error Mean 1,56290
Bijlage 8
,22327
t
df
Sig. (2-tailed)
10,969
48
,000
Appendices
APPENDIX 1:
TABEL I
1
JAAR 2009
TITEL Amazing Deals Auto Mart: Financial Reporting and Analysis of Receivables and Securization (M. Gujarathi and R. McQuade)
JOURNAL Issues in Accounting Education
p.p. Vol. 24, No. 1 pp. 77-91
AREA Financial Reporting
TOPIC Financial reporting
TYPE Case
2
2009
Issues in Accounting Education
Vol. 24, No. 1 pp. 45-61
Audit
Auditing fair market values
Case
3
2009
Issues in Accounting Education
Vol. 24, No. 1 pp. 63-76
Audit
Risk assessment & Internal Control
Case
-
learning objectives
4
2009
Audit
Revenue Recognition
Project
-
learning objectives
2009
Issues in Accounting Education Issues in Accounting Education
Vol. 24, No. 1 pp. 93-103
5
Vol. 24, No. 2 pp. 237-252
Audit
Fraud: scepticism & independence
Case
-
learning objectives
6
2009
Audit
Overstatement of assets
Case
-
learning objectives
2008
Vol. 23, No. 1 pp. 77-101
Financial reporting
-
learning objectives skills proficiency
2008
Financial statement analysis Hedge accounting
Case
8
Issues in Accounting Education Issues in Accounting Education Issues in Accounting Education
Vol. 24, No. 2 pp. 219-236
7
Auditing Intangible Assets and Evaluating Fair Market Value: The Case of Reacquired Franchise Rights (M. Kohlbeck, J. Cohen and L. Holder-Webb) Assessing Information Technology General Control Risk: An Instructional Case (C. Norman, M. Payne and V. Vendrzyk) Vouch and Trace: A Revenue Recognition Audit Simulation (C. Miller and A. Savage) If You Need Love, Get a Puppy: A Case Study on Professional Skepticism and Auditor Independence (R. Braun and H. Stallworth) Sky Scientific, Inc.: An Auditing Minefield (S. BeMiller, R. Wirtz and D. Lindberg) Sachiko Corporation: A Case in International Financial Statement Analysis (M. Gujarathi) Accounting for Derivatives and Hedging Activities: Comparison of CF versus FV Hedge Accounting (P. Smith and M. Kohlbeck)
Case
-
learning objectives realism clarity recommendation
Vol. 23, No. 1 pp. 103-117
I
EVALUATION CRITERIA - usefulness - realism - satisfaction - learning objectives - recommendation - critical thinking & problem-solving skills - skills proficiency - learning objectives - usefulness - recommendation
9
2008
Developing an Operating Budget for Extended Family, Inc.: A Not-forProfit Human Service Organization (K. Mammano and T. Tyson) Accelerating Corporate Performance: Stock Buybacks with Zip (P. Kimmel and T. Warfield)
Issues in Accounting Education
Vol. 23, No. 1 pp. 129-144
Management accounting
Budget developing
Case
-
knowledge
10
2008
Issues in Accounting Education
Vol. 23, No. 1 pp. 119-128
Management accounting
Stock buybacks
Case
Baier Building Products, Inc.: Performance Incentives and Variance Analysis in Sales Distribution (B. Lamberton) Jamestown Electric Supply Company: Assessing Customer Profitability (L. Heitger and D. Heitger)
Issues in Accounting Education
Vol. 23, No. 2 pp. 281-290
Management accounting
BSC
Case
-
learning objectives realism clarity recommendation learning objectives team work skills
11
2008
12
2008
Issues in Accounting Education
Vol. 23, No. 2 pp. 261-280
Management accounting
Customer profitability analysis
Case
2008
A Classroom Exercise on Unconscious Bias in Financial Reporting and Auditing (S. Boylan)
Issues in Accounting Education
Vol. 23, No. 2 pp. 229-245
Financial reporting
Unconscious bias
Exercise
14
2008
Audit
Vol. 23, No. 2 pp. 291-297
Audit
SEC auditor independence rules The fraud triangle
Exercise
2008
Issues in Accounting Education Issues in Accounting Education
Vol. 23, No. 2 pp. 247-260
15
Auditor Independence: A Focus on the SEC Independence Rules (A. Gramling and V. Karapanos) Maxwell and Company: Staff Auditor Embezzlement at a Small Client (CA McKnight)
-
learning objectives critical thinking difficulty realism usefulness critical thinking recommendation realism usefulness learning objectives usefulness difficulty learning objectives satisfaction
13
16
2008
Assessing Audit and Business Risks at Toy Central Corporation (CE Earley and F. Philips)
Issues in Accounting Education
Vol. 23, No. 2 pp. 299-307
Audit
Business risks and accounting issues
Case
17
2008
Vol. 23, No. 2 pp. 327-342
Management accounting
Risk of capital investments
Case
2008
Issues in Accounting Education Issues in Accounting
learning objectives clarity difficulty satisfaction learning objectives
18
Quality Engineering Services: A Capital Investment Decision (TL Zeller and BB Stanko) Kofenya: The Role of Accounting Information in Managing the Risks of
-
Vol. 23, No. 2 pp. 211-228
Management accounting
Accounting information
Case
-
learning objectives satisfaction
II
Case
a New Business (B. Ballou and D. Heitger) Bak Funeral Home (J. Ruhl and L. Wilson)
19
2008
20
2008
Simply Academic: Linking Reporting Environments (MT Stuebs Jr.)
21
2008
Detecting Spreadheets Errors: An Education Case (D. Jarvin)
22
2007
23
2007
24
2007
25
2007
26
2007
27
2007
Using Case Materials to Research Professional Standards on Revenue Recognition Issues (S. Krishnan and S. Mintz) Identifying and Evaluating Audit Issues: The Case of Vitalogistics (S. Asare and A. Wright) Tax Implications of Participating in Reality Television (T. Lightner and RC Ricketts) Computone Corporation: An Instructional Case in Earnings Management and Revenue Recognition (H. Stallworth and R. Braun) Falcon, Inc.: Performance Evaluation of Foreign Subsidiaries (M. Gujarathi and V. Govindarajan) Reliance Corporation: Inventory Write-Downs and Reversals (M. Gujarathi)
28
2007
Investigating the Effects of Group
Education Issues in Accounting Education Issues in Accounting Education Issues in Accounting Education Issues in Accounting Education
Vol. 23, No. 3 pp. 481-492
Management accounting
Succession of family business
Case
-
Vol. 23, No. 3 pp. 455-466
Ethics
Ethics
Case
-
learning objectives
Vol. 23, No. 3 pp. 435-454
Audit
Spreadsheet errors
Case
Vol. 22, No. 1 pp. 89-104
Financial reporting
Revenue recognition
Case
-
critical thinking satisfaction learning objectives learning objectives satisfaction
Issues in Accounting Education Issues in Accounting Education Issues in Accounting Education
Vol. 22, No. 1 pp. 79-88
Audit
Audit issues
Case
-
learning objectives satisfaction
Vol. 22, No. 2 pp. 247-254
Tax
Taxes
Case
-
learning objectives
Vol. 22, No. 2 pp. 319-332
Financial reporting
Earnings management + Revenue recognition
Case
-
learning objectives
Issues in Accounting Education Issues in Accounting Education
Vol. 22, No. 2 pp. 233-245
Management accounting
Performance evaluation
Case
Vol. 22, No. 3 pp. 503-514
Management accounting
Inventory valuation
Case
-
learning objectives recommendation critical thinking usefulness realism learning objectives critical thinking & problem solving skills recommendation difficulty skills proficiency difficulty
Issues in
Vol. 22, No. 3
Management
III
group response
Experim
-
recommendation critical thinking knowledge
29
2007
30
2007
Response Systems on Student Satisfaction, Learning, and Engagement in Accounting Education (C. Carnaghan and A. Webb) International Transfer Pricing and Intellectual Property: The PrimeCo Case (M. Myring and R. Bloom) GlaxoSmithKline Plc.: International Transfer Pricing and Taxation (M. Gujarathi)
Accounting Education
pp. 391-409
accounting
systems
ent
-
clarity satisfaction recommendation
Issues in Accounting Education Issues in Accounting Education
Vol. 22, No. 4 pp. 769-774
Management accounting
Case
Vol. 22, No. 4 pp. 749-759
Tax
Transfer prices & intellectual property International transfer pricing and taxation of intangible assets
-
realism critical thinking satisfaction learning objectives usefulness recommendation critical thinking & problem solving skills skills proficiency satisfaction learning objectives realism difficulty satisfaction usefulness satisfaction
Case
31
2007
Besser Pharma: International Accounting for Pensions (KM Geary and DL Street)
Issues in Accounting Education
Vol. 22, No. 4 pp. 563-578
Financial reporting
Pension accounting
Case
32
2007
Issues in Accounting Education
Vol. 22, No. 4 pp. 675-684
Financial reporting
2007
Issues in Accounting Education
Vol. 22, No. 4 pp. 607-623
Financial reporting
Biotechnology from international perspective Earnings management and impact on financial results
Case
33
Case
-
knowledge realism satisfaction critical thinking
34
2007
Beijing Biotechnology Company: Financial Reporting Issues of Expansion to the West (BJ McConomy and B. Xu) The Matrix Format Income Statement: A Case Study about Earnings Management and Reporting Financial Performance (A. Tarca, P. Brown, P. Hancock, D. Woodliff, M. Bradbury and T. Van Zijl) Europe’s Enron: Royal Ahold, N.V. (MC Knapp and CA Knapp)
Issues in Accounting Education
Vol. 22, No. 4 pp. 641-660
Audit
Case
-
learning objectives
35
2007
Issues in Accounting Education
Vol. 22, No. 4 pp. 661-673
Corporate governance
Case
-
knowledge
36
2006
Actions Speak Louder than Words: A Case Study on Mexican Corporate Governance (L. Austen, J. Reisch, and L. Sees) Corporate Governance and External and Internal Controls: The Case of the Baltimore and Ohio Railroad,
Accounting, auditing & control multinationals Corporate Governance
Issues in Accounting Education
Vol. 21, No. 1 pp. 45-62
Corporate governance
Corporate Governance
Case
-
knowledge
IV
Circa 1831 (W. Samson, D. Flesher and G. Previts) Q-Dots Inc.: Assurance fr a Nanotechnology Buyout (F. Philips and D. Kalesnikoff) Aerospace Lighting, Inc. (ALI): Linking Business Strategy to Audit Planninge (R. Martin and F. Philips)
Issues in Accounting Education Issues in Accounting Education
Vol. 21, No. 2 pp. 147-155
Management accounting
Buyout
Case
Vol. 21, No. 3 pp. 313-321
Audit
Business risks
Case
37
2006
38
2006
39
2006
Using 10-K Reports Brings Management Accounting to Life (E. Bamber and L. Bamber)
Issues in Accounting Education
Vol. 21, No. 3 pp. 267-290
Management accounting
10-K Reports
Paper
40
2006
Financial reporting
Vol. 21, No. 4 pp. 449-459
Financial reporting
42
2006
Vol. 21, No. 4 pp. 431-447
Audit
Treatment of executory contracts Stock options & restricted stock Risk management
Case
2006
Issues in Accounting Education Issues in Accounting Education Issues in Accounting Education
Vol. 21, No. 3 pp. 291-295
41
43
2005
Issues in Accounting Education
Vol. 20, No. 1 pp. 51-62
Management accounting
44
2005
Issues in Accounting Education
Vol. 20, No. 1 pp. 81-97
45
2005
Inconsistencies in U.S. GAAP: Accounting for Executory Contracts (T. Forsyth and M. Dugan) Restricted Stock versus Stock Options: The Case of Jones Apparel Group, Inc. (R. Carlson and T. Vogel) Decision Making in a Public Accounting Firm: An Instructional Case in Risk Evaluation, Client Continuance, and Auditor Independence within the Context of the Sarbanes-Oxley Act of 2002 (A. Jones III and C. Norman) ABC and Cost Interdependencies among Products: The Denim Finishing Company (D. Caplan, N. Melumad, and A. Ziv) Compliance with Title IX at Kingston State University: A Case Study on Cost Allocation and Ethical Decision Making (J. Reisch and L. Seese) Calvados: A Business Game for Your Cost Accounting Course (A. Hoffjan)
46
2005
Issues in Accounting Education Issues in
Lucent Loses Its Luster: Accounting
-
learning objectives usefulness satisfaction learning objectives satisfaction realism experience learning objectives difficulty satisfaction team work skills usefulness learning objectives difficulty knowledge
Case
-
satisfaction realism team work skills learning objectives recommendation
ABC
Case
-
learning objectives realism satisfaction
Management accounting
Cost allocation
Case
-
learning objectives knowledge
Vol. 20, No. 1 pp. 63-80
Management accounting
Costs
Business Game
-
knowledge skills proficiency
Vol. 20, No. 2
Financial reporting
Application of
Case
-
learning objectives
V
Case
for Investments Turned Bad (T. Gordon and M. Niles)
Accounting Education
pp. 183-193
FAS No. 115 & FAS No. 130
-
satisfaction difficutly recommendation critical thinking learning objectives realism clarity usefulness satisfaction realism critical thinking satisfaction
47
2005
Reporting Earnings at Summer Technology – A Capstone Case Involving Intermediate Accounting Topics (M. Kohlbeck)
Issues in Accounting Education
Vol. 20, No. 2 pp. 195-212
Financial reporting
Reported Earnings per share
Case
48
2005
Issues in Accounting Education
Vol. 20, No. 4 pp. 341-357
Management accounting
The use of different costing systems
Case
49
2004
BuyGasCo Corporation: The Use of Alternative Costing Methods in a Predatory Pricing Lawsuit (T. Barton, J. MacArthur, and R. Moore) Sprint Corporation: Ethical Decisions and Tax Avoidance Strategies (DA Verreault)
Issues in Accounting Education
Vol. 19, No. 1 pp. 119-143
Tax
Case
-
learning objectives
50
2004
Audit
Case
-
learning objectives usefulness
2004
Vol. 19, No. 2 pp. 239-247
Management accounting
Control and stocks
Case
-
learning objectives
52
2004
Vol. 19, No. 3 pp. 345-258
Managment accounting
Estimation of cost functions
Case
-
learning objectives recommendation
53
2004
Vol. 19, No. 3 pp. 369-376
Financial reporting
Impairment of Goodwill
Case
54
2004
Issues in Accounting Education Issues in Accounting Education Issues in Accounting Education Issues in Accounting Education Issues in Accounting Education
Vol. 19, No. 2 pp. 229-237
51
Internal Control Evaluation of a Restaurant: A Teaching Case (J. Kiger and A. Rose) R&D Entities: Is Control Possible without Owning a Single Share of Stock? (M. Davis) Delta’s New Song: A Case on Cost Estimation in the Airline Industry (S. Shane) A & B Companies: Impairment of Goodwill (V. Frucot, L. Jordan and M. Lebow) The ALLTEL Pavilion Case: Strategy and CVP Analysis (E. Blocher and K. Chen)
Integrative Social Contracts Theory Internal Control
Vol. 19, No. 4 pp. 555-565
Management accounting
Case
55
2004
Hard Times and Harder Choices: An Instructional Case Focusing on Ethical Responsibilities of CPAs in Public Practice (MC Knapp and CA
Issues in Accounting Education
Vol. 19, No. 4 pp. 529-538
Ethics
Strategic issues in using cost volume profit in a service business Ethical dilemmas
-
learning objectives usefulness satisfaction learning objectives team work skills difficulty satisfaction recommendation learning objectives satisfaction realism
VI
Case
56
2004
57
2004
58
2003
59
2003
60
2003
61
2003
62
2003
63
2003
64
2003
65
2003
Knapp) Pets.com, Inc.: Assessing Financial Performance and Risks in the eCommerce Industry (V. Mahajan, R. Srinivasan and J. Wind) Pilgrims Manufacturing, Inc.: ABC versus Volume-Based Costing (M. Hussein and K. Tam) Global Electronics, Inc.: ABC Implementation and the Change Management Process (P. Brewer, P. Juras, and E. Brownlee II) Dickinson Technologies, Inc.: Assessing Control Environment and Fraud Risk (C. Agoglia, K. Brown and D. Hanno) The Same Difference? A TransferPricing Case (T. Feltham, F. Philips, and N. Sheehan)
Developing, Marketing, Distributing, and Supporting an ABC Decision Support System for Schrader Bellows (KJ Smith) eToys Inc.: A Case Examining Pro Forma Financial Reports, Analysts’ Forecasts, and Going Concern Disclosures (IC Stuart and V. Karan) Designing Audit Procedures When Evidence Is Electronic: The Case of e-Ticket Travel Revenue (AF Borthick and JE Kiger) Evaluation of Network Operating System Security Controls (C. Dunn, G. Gerard, and J. Worrel) Sun Airlines, Inc.: Financial Reporting of Point and Loyalty
Issues in Accounting Education
Vol. 19, No. 4
Audit
impact going concern & fraud risks on audit decision ABC vs. VBC
Case
-
knowledge
Issues in Accounting Education Issues in Accounting Education
Vol. 19, No. 4
Management accounting
Case
-
learning objectives usefulness
Vol. 18, No. 1
Management accounting
Implementation of ABC
Case
Vol. 18, No. 1
Audit
Control environment concepts
Case
-
realism satisfaction usefulness team work skills usefulness learning objectives
Issues in Accounting Education Issues in Accounting Education
Vol. 18, No. 1
Management accounting
Transfer pricing
Case
Issues in Accounting Education
Vol. 18, No. 2 pp. 175-189
Management accounting
ABC decision support system (DSS)
Project
-
learning objectives clarity realism recommendation satisfaction learning objectives difficulty realism
Issues in Accounting Education
Vol. 18, No. 2 pp. 191-209
Financial reporting
Reporting issues
Case
-
learning objectives
Issues in Accounting Education
Vol. 18, No. 3 pp. 275-290
Audit
Develop audit procedures in eticket revenue
Case
-
difficulty satisfaction
Issues in Accounting Education Issues in Accounting
Vol. 18, No. 3 pp. 291-306
Audit
Case
Vol. 18, No. 4 pp. 359-368
Financial reporting
Network operating system Assessing accountancy
-
knowledge usefulness difficulty learning objectives critical thinking
VII
Case
Programs (M. Gujarathi and RJ McQuade) Dot.com or Dot.bomb? The Unpleasant Tax Surprise of Stock Options in a Volatile Market (SC Rhoades-Catanach)
Education Issues in Accounting Education
Vol. 18, No. 3 pp. 385--395
Tax
ShoppingWithoutDropping.com, Inc. (M. Peters, K. Shaw and R. Thompson) Quality of Earnings and Accounting Estimates: A Case of Decisions (JR Duncan) Laborers Local 829 Health and Welfare Plan: Testing Investments and Receivables (T. Hogan, J. Bierstaker and W. Seltz) An ABC Simulation Focusing on Incentives and Innovation (A. Drake, S. Haka and S. Ravencroft) Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an e-Commerce Environment (S. Ivancevich and G. Joseph) Helga Havalot: A Case in Corporate Tax Planning (M. Reid)
Issues in Accounting Education Issues in Accounting Education Issues in Accounting Education
Vol. 17, No. 2 pp. 197-210
Financial reporting
Vol. 17, No. 4 pp. 355-361
66
2003
67
2002
68
2002
69
2001
70
2001
71
2001
72
2001
73
2000
Baywatch International: A Case Linking Financial-Reporting, Business, and User Decisions (F. Philips, K. Morris, and K. Zvinakis)
74
2009
75
2008
Out-West Products, Inc.: A financial modelling and decision analysis case (K. Danvers and CA Brown) Waste Is Our Business, Inc.: The importance of non-financial
policies
-
difficulty usefulness learning objectives satisfaction
Tax treatment of employee stock options +tax/financial issues Financial statements
Case
Case
-
learning objectives
Management accounting
Quality of earnings
Case
-
learning objectives
Vol. 16, No. 4 pp. 637-663
Audit
Audit tests of investments and receivables
Case
-
learning objectives usefulness realism
Issues in Accounting Education Issues in Accounting Education
Vol. 16, No. 3 pp. 443-471
Management accounting
ABC
Project
-
knowledge
Vol. 16, No. 3 pp. 473-507
Audit
Reporting issues
Case
-
satisfaction usefulness difficulty
Issues in Accounting Education Issues in Accounting Education
Vol. 16, No. 2 pp. 273-289
Tax
Corporate tax planning
Case
-
learning objectives usefulness
Vol. 15, No. 4 pp. 605-633
Financial reporting
Financial statement analysis
Case
-
learning objectives satisfaction realism clarity recommendation
Journal of Accounting Education Journal of Accounting
Ed. 27, 40-57
Management accounting
Case
Ed. 26, 166-178
Audit
Financial planning and modelling Risk assessment &
-
learning objectives usefulness
VIII
Case
information in the audit planning process (J. Cohen, G. Krishnamoorthy, and A. Wright) University Tees: Introducing fundamentals of management accounting in a small business (PC Brewer, MA Garamoni and J. Haddad) Safety Products, Inc.: A case in financial analysis of a failing company (J. Jennings and E. Henry)
Education
76
2008
77
2008
78
2007
The Coffee Pot: A management control exercise (N. Sheehan)
79
2007
80
2007
81
2007
82
2006
Consideration of control environments and fraud risk: A set of instructional exercises (M. Sanchez, K. Brown, and C. Agoglia) Assessing business risk: The case of Premier Punch, Inc. (K. Brown and G. Tsakumis) Cost-allocation decisions in member controller country clubs: A case analysis (K. Dunn and S. Bhattacharya) Solving an international corporation’s travel dilemma (B. Charkey and L. Hadden)
83
2005
The rise and fall of Heilig-Meyers (P. Clikeman)
84
2004
Applying accounting principles to a partnership dissolution (A. Reinstein and D. Johnson)
Audit planning
Journal of Accounting Education
Ed. 26, 91-102
Management accounting
Pricing decisions
Case
Journal of Accounting Education
Ed. 26, 34-53
Financial reporting
Financial statement analysis
Case
Journal of Accounting Education Journal of Accounting Education
Ed. 25, 193-206
Management accounting
Management control
Ed. 25, 207-221
Audit
Journal of Accounting Education Journal of Accounting Education
Ed. 25, 168-192
Exercise
-
learning objectives team work skills difficulty critical thinking learning objectives
Fraud risk and risk assessment
Exercise
-
learning objectives
Audit
Business risk assessment
Case
Ed. 25, 118-136
Management accounting
Cost allocation decisions
Case
Journal of Accounting Education
Ed. 24, 134-148
Management accounting
Differential costing and outsourcing
Case
Journal of Accounting Education Journal of Accounting Education
Ed. 23, 215-231
Audit
Case
Ed. 22, 253, 273
Financial reporting
Going concern and auditor liability Accounting principles
-
learning objectives realism satisfaction learning objectives clarity difficulty realism satisfaction learning objectives recommendation realism critical thinking learning objectives recommendation satisfaction learning objectives difficulty satisfaction
IX
Case
85
2004
Mooresville Honda Company: a case in forensic accounting (M. Coller, G. Harrison and E. Spiller)
Journal of Accounting Education
Ed. 22, 69-94
Management accounting
Cost estimation analysis
Case
86
2000
Developing essential skills through case study scenarios (A. Sawyer, S. Tomlinson and A. Maples)
Journal of Accounting Education
Ed. 18, 257, 282
Tax
Case
87
2008
Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case (P. Everaert, W. Bruggeman and G. De Creus)
Journal of Accounting Education
Ed. 26, 118-154
Management accounting
Client engagement (research, writing, advice, …) ABC/TDABC
X
Case
-
learning objectives satisfaction usefulness team work skills learning objectives
-
realism critical thinking learning objectives satisfaction difficulty
APPENDIX 2:
1
TABEL II
EVALUATION CRITERIA Usefulness Realism Satisfaction Learning objectives
Critical thinking & problem solving skills Recommendation Skills proficiency
2
Learning objectives
ITEMS
SCALE
overall usefuness of the case the case context was realistic the case context was interesting the case enabled me to understand that business environment of an entity and accounting estimates it uses are intertwined this case enabled me to understand how companies can use allowance for doubtful accounts to manage their earnings the case assignment improved my ability to use a computerized database such as FARS I feel more comfortable in applying an accounting pronouncement to a real-life situation my understanding of securization improved as a result of analyzing the ADAM case the ADAM case improved my understanding of different variables that companies consider in their decision to raise finances from securization or secured borrowing the case assignment required critical thinking and problem-solving skills I would recommend that this case be used as a part of this course in the future understanding subtleties of earnings management
1 (highly useless) – 5 (very useful) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
financial analysis of accounts receivable and allowance for doubtful accounts in the context of an entity’s business environment understanding a technical accounting pronouncement and applying it to a real-world business situation understanding the reasons for and process of receivables securization understanding financial statement effects of securization versus secured borrowing importance of considering financial information in the audit process importance of considering industry and competitor information in the audit process importance of information search in the audit process importance of fair market values in the audit planning process
XI
PRE & POST?
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (not proficient at all) – 5 (quite proficient) + before & after 1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient)
X X
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
X
Usefulness
Recommendation 4
5
6
Learning objectives
Learning objectives
Learning objectives
provided a real world illustration of auditing issues what parts of the case do you think were most useful in furthering your understanding of the importance of fair market values in the audit process? what parts of the case do you think were most useful in furthering your understanding of the importance of information search in the audit process? would you recommend that instructors at other universities use this case? why of why not? this project helped me recall definitions and facts related to management’s assertions embedded in the financial statements this project helped me better understand the importance of management’s assertions embedded in the financial statements this project helped me better understand how to apply auditing procedures to revenue recognition issues related to the occurrence, accuracy, and cutoff assertions this project helped me better understand how to use supporting documents to provide evidence regarding the occurrence, accuracy, and cutoff of recorded sales this project helped me better recognize the relationship between an auditing procedure and the audit object; learn how to perform an audit procedure; and create an audit work paper this project helped me better judge the effectiveness of the process for reporting revenue, including internal control over the revenue cycle my understanding of the concept of professional scepticism is: my understanding of the concept of independence in mental attitude is: my understanding of the difficult personal and professional choices that auditors must make is: my understanding of the environments in which audits are conducted is: my understanding of the types of evidence that auditors examine is: my understanding of how an auditor might respond to adverse audit situations is: the Sky Scientific case heightened my awareness of the “audit risk” associated with an audit the case increased my understanding of the importance of having
XII
1 (strongly disagree) – 5 (strongly agree) open question
open question
open question 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (very weak) – 5 (very strong) 1 (very weak) – 5 (very strong)
X X
1 (very weak) – 5 (very strong)
X
1 (very weak) – 5 (very strong)
X
1 (very weak) – 5 (very strong) 1 (very weak) – 5 (very strong)
X X
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
Extra comment
7
Usefulness Realism Learning objectives
Critical thinking &
specific knowledge of a client’s industry and operating environment the case made me more sceptical of the truthfulness of management representations the case gave me an opportunity to apply my knowledge of auditing standards, audit procedures, and audit evidence the case gave me a better understanding of the importance of gathering appropriate competence evidence during the audit confirmation process my understanding of the role of a “concurring partner” and the use of a specialist increased after reading and analyzing the Sky Scientific case my understanding of the rle of the Securities and Exchange Commission (SEC) increased after reading and analyzing the Sky Scientific case overall, I learned a lot from this case Please comment on something you learned as a result of working on this case that was NOT mentioned in the preceding list: Please comment on any other aspect of working on this case that you would like to mention: Overall usefulness of the case The case context was realistic my understanding of the dollar-value LIFO method was enhanced by the case my understanding of the need for, and the technique of, lease capitalization and decapitalization was improved as a result of case analyses and discussion my familiarity with Japanese accounting principles and practices was enhanced by the case the case enhanced my appreciation for incorporating cultural and business environments in financial statement analysis the case improved my understanding of the relationship between corporate strategy and financial statement ratios the case addressed many of the analysis techniques addressed in the course my ability to compute the numerical impact of different accounting principles to bring financial statements to a comparable basis was enhanced by the case the case assignment required critical thinking and problem-solving
XIII
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree) open question open question 1 (highly useless) – 5 (very useful) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
problem-solving skills Skills proficiency
8
Learning objectives
Realism & Clarity Recommendation 9
Knowledge
10
Learning objectives
skills understanding of the differences in accounting standards and standards-setting process in Japan and U.S. restatement of financial statements numbers to make them comparable understanding how an entity’s business strategy and institutional environment is reflected in its financial statements understanding the role of environmental differences in interpreting risk and profitability ratios understanding of the dollar-value LIFO method understanding the technique of constructive capitalization of operating leases (or de-capitalization of capital leases understanding different steps involved in financial statement analysis the case helped me understand the difference between fair value and cash flow hedge accounting the case helped me understand the financial statement impact of fair value and cash flow hedge accounting the case helped me understand that economic risk should be the motivating force behind the hedge structure the case helped me understand the documentation requirements for hedge accounting the case familiarized me with the impact of different pricing scenarios on hedge strategies Did you find anything in the case unclear or unrealistic? If so, what specific part(s) of the case were unclear or unrealistic? Would you recommend that instructors at other universities use this case? Why or why not? my knowledge of budgeting was… my knowledge of allocating direct costs was… my knowledge of allocating overhead costs was… my experience in making major programmatic decisions was… the case helped me understand the difference between a standard stock repurchase and an Accelerated Stock Repurchase the case helped me understand the financial statement impact of an Accelerated Stock Repurchase relative to a standard stock repurchase the case helped me understand the economic motivations that
XIV
1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient)
X X
1 (not proficient at all) – 5 (quite proficient)
X
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) open question open question 1 (very poor) – 5 (very good) 1 (very poor) – 5 (very good) 1 (very poor) – 5 (very good) 1 (very poor) – 5 (very good) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
X X X X
11
12
Learning objectives
Teamwork skills Learning objectives
Realism Learning objectives
Usefulness Critical thinking Difficulty
13
management might have for employing an Accelerated Stock Repurchase rather than a standard share repurchase the case helped me understand the required accounting for an Accelerated Stock Repurchase The case familiarized me with the issues faced by the FASB as it tries to develop new financial accounting standards for Accelerated Stock Repurchases. completing this case assisted me in understanding cost/managerial accounting issues completing this case assisted me in understanding the BSC completing this case assisted me in understanding the importance of both financial and nonfinancial measures in the analysis of performance completing this case assisted me in understanding the relevance of managerial accounting in a non-manufacturing setting completing this case helped me understand marketing variances completing the case is a good practice of teamwork skills the case improved my appreciation for the importance of assessing customer profitability customer profitability is an important issue for many businesses the issue of customer profitability is becoming an increasingly important issue in business the case was relevant to a course involving effective financial decision making the case was a realistic representation of customer profitability issues faced by businesses in reality the case improved my understanding of overall customer profitability the case improved my ability to assess the profitability of separate customers how useful or useless was the case from a learning standpoint reading the case required critical thinking responding to the case requirements required critical thinking reading an responding to the case requirements was challenging the level of difficulty present in the case was appropriate for the course
Critical thinking Usefulness
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree)
1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (highly useless) – 5 (highly useful) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
XV
14
Realism Recommendation Learning objectives
Realism
Usefulness
18
Learning objectives
completing the cases assisted me in understanding the SEC’s rules on auditor independence completing the cases assisted me in understanding how to apply the SEC’s rules on auditor independence completing the cases assisted me in understanding the various ‘resolutions’ to violations of the SEC’s rules on auditor independence completing the cases helped me recognize whether specific facts and circumstances represented a violation of the SEC’s rules on auditor independence having information on actual independences cases that were similar to the cases discussed in class helped me recognize the ‘real-life’ application of the topic of auditor independence discussing the cases in teams during class is an approach that helped me benefit from the case materials completing the case assignment helped me understand the concept of auditor independence completing the case assignment helped me apply the concept of auditor independence the case enhanced my understanding of the process for planning and opening an entrepreneurial business venture, including the creation of a business model, by viewing it from a managerial accounting perspective the case improved my understanding of entrepreneur’s need for management accounting information to make better decisions when starting a business, as well as potential problems associated with not having access to sufficient information responding to the case requirements increased my ability to research and identify financial and nonfinancial measures that can be used to evaluate performance across various dimensions of a new business reading the case and responding to the requirements improved my ability to identify the risks associated with opening a new business venture and how such risks can be mitigated using management accounting information the case increased my appreciation of the challenges involved with using accounting information and techniques to help operate and
XVI
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree)
1 (strongly agree) – 5 (strongly disagree)
1 (strongly agree) – 5 (strongly disagree)
1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
Critical thinking
19
21
Satisfaction Recommendation Knowledge
Critical thinking Satisfaction
22
Learning objectives
Satisfaction 23
Learning objectives
evaluate a new business venture responding to the requirements that asked me to integrate business objectives, business risks and risk responses and cost system measurements required critical thinking the case context was interesting I recommend this case for management accounting courses pro forma CF statements
analyzing changes in an industry identifying risk factors in an industry that drive the required rate of return defending a strategic decision after considering both monetary and nonmonetary concepts the funeral industry challenges in passing a family-owned business from one generation to the next the case encouraged me to think critically about the risks of end-user computing the case provided me valuable experience for learning how to detect errors in spreadsheets the case was interesting the case was a positive learning experience did you find the text of the case helpful in understanding the facts how helpful were the materials on the SEC website in understanding the facts of the case and answering the questions how helpful was the AICPA SOP 97-2 in understanding the facts of the case and answering the questions did the facts of the case and class discussions help you to understand the concept of earnings management did the case project facilitate learning research skills did the case interest you, from the perspective of this course and your M.B.A. studies I have a better understanding of the audit process I better understand when and why auditors who may not be involved in the audit have to be independent of the client I better understand the importance of client acceptance I better understand how a partner’s compensation can lead him to
XVII
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (not familiar at all with the subject or concept) – 5 (familiar with the subject or concept) – 9 (extensively knowledgeable) ““ ““ ““ ““ ““ 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (not valuable) – 5 (extremely valuable) 1 (not valuable) – 5 (extremely valuable) 1 (not valuable) – 5 (extremely valuable) 1 (not valuable) – 5 (extremely valuable) 1 (not valuable) – 5 (extremely valuable) 1 (not valuable) – 5 (extremely valuable) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree)
X
25
26
Satisfaction Learning objectives
Usefulness Critical thinking Recommendation Learning objectives
accepts risky clients I better understand why I must contact various sources when evaluating a client I better appreciate the risks involved in using an existing program for another client I have a better understanding of how information imported from spreadsheet information poses a control risk I have a better understanding of the differences between a material weakness and a significant deficiency I have a better understanding of subsequent events and how it impacts the audit I have a better understanding of the auditor’s role when facts are discovered subsequent to the issuance of the audit report overall, I found the case to be a valuable learning experience my understanding of risk factors associated with earnings management is my understanding of the ways in which revenues can be manipulated is my understanding of the ways in which earnings can be managed is my understanding of revenue recognition according to GAAP is my understanding of the financial statement impact of managing earnings through the manipulation of revenue recognition is my understanding of corporate governance concepts is my understanding of the process of conducting research using authoritative sources of accounting information is overall usefulness of the case the case analyses required critical thinking
1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (very weak) – 5 (very strong) 1 (very weak) – 5 (very strong) 1 (very weak) – 5 (very strong) 1 (very weak) – 5 (very strong) 1 (very weak) – 5 (very strong) 1 (very weak) – 5 (very strong) 1 (very weak) – 5 (very strong) 1 (highly useless) – 5 (very useful) 1 (strongly disagree) – 5 (strongly agree)
I would recommend that this case be used as a part of this course in the future the case demonstrated that the performance ranking of Danish and Japanese subsidiaries gets reversed depending on whether one uses nominal- or real-exchange rate changes the case was relevant to the course objective
1 (strongly disagree) – 5 (strongly agree)
the case improved my understanding of the implications of the use of different exchange rates in setting and tracking budgets after the case assignment, I feel more comfortable in addressing
1 (strongly disagree) – 5 (strongly agree)
XVIII
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
Skills proficiency
27
Usefulness Realism Learning objectives
Recommendation Critical thinking
complex considerations in designing a performance evaluation system I learned from the case that the management of economic exposure involves strategic and tactical responses by operating managers the case improved my appreciation for economic exposure to exchange rate changes the case helped me appreciate that the performance of managers should be evaluated differently from the performance of the business units they manage understanding of the differences between economic exposure, transaction exposure, and translation exposure understanding of the differences between a nominal change in the exchange rate and a real change in the exchange rate understanding that nominal changes in the exchange rates do not warrant revision in U.S. dollar budget; adjustments are needed only for the real changes in the exchange rates merits and limitations of ROI as a performance measure ability to address complex situations involving performance evaluation system in the midst of fluctuating exchange rates understanding of the difficulties in comparing performance of divisions located in different countries implications of using different exchange rates in setting and tracking of budgets overall usefulness of the case the case context was realistic the case assignment improved my ability to do professional research the case enhanced my understanding of the concept of materiality and its application to a real-life situation the case helped me in understanding the information in the footnote disclosures the case helped me understand some ways by which companies manage earnings the case helped me to better understand the issues of integrity and ethics in financial reporting I would recommend that this case be used as a part of this course in the future the case assignment required critical thinking and problem-solving skills
XIX
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient)
1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient) 1 (highly useless) – 5 (very useful) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
Learning objectives Difficulty Skills proficiency
28
Difficulty Clarity Satisfaction Recommendation
29
Realism Critical thinking Satisfaction
30
Usefulness Satisfaction Learning objectives
the case illustrated the link between current and future accounting decisions application of ARB No. 43 to Reliance case wasn’t as easy as I had thought searching accounting literature using computerized databases understanding managerial motivations of managers in managing earnings understanding issues of integrity and ethics in financial reporting understanding the concept of materiality and applying it to a given situation ability to understand and apply professional accounting pronouncements applying the LCM (lower of the cost or market) inventory valuation principle in a real-life context understanding financial statement footnotes response pads are easy to use instructor clarified correct solution for response pad questions lecture and response pads effectively integrated enjoy using the response pads advantages of response pads outweigh disadvantages response pads should be used in other courses course does not focus too much on using response pads confident that response pads accurately record responses enough time to answer questions using response pads the case is a good illustration of a real world application of transfer pricing the case encouraged me to think critically about transfer pricing I found the case interesting the case was a positive learning experience overall usefulness of the case the case context was interesting my understanding of the complexities involved in international transfer pricing was enhanced by the case the case helped me understand the subjectivity involved in international transfer pricing my understanding of how different objectives of a transfer pricing system can conflict with each other was enhanced by the case the case enhanced my understanding of which of the available
XX
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient) -4 (strongly disagree) – 4 (strongly agree) -4 (strongly disagree) – 4 (strongly agree) -4 (strongly disagree) – 4 (strongly agree) -4 (strongly disagree) – 4 (strongly agree) -4 (strongly disagree) – 4 (strongly agree) -4 (strongly disagree) – 4 (strongly agree) -4 (strongly disagree) – 4 (strongly agree) -4 (strongly disagree) – 4 (strongly agree) -4 (strongly disagree) – 4 (strongly agree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (highly useless) – 5 (very useful) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
Recommendation Critical thinking and problem-solving skills Skills proficiency
33
Knowledge
transfer pricing methods is applicable in a given situation the case helped me understand tax implications of different transfer pricing methods for multinational corporations my understanding of the problems of double taxation resulting from overlapping tax jurisdictions was enhanced by the case the case improved my understanding of the advantages and limitations of using APA for determining transfer prices the case enhanced my understanding of transfer pricing, international taxation, and the relationship between the two beyond that covered in the textbook I would recommend that this case be used as a part of this course in the future the case assignment required critical thinking and problem-solving skills understanding the complexities involved in international transfer pricing understanding the subjectivity involved in international transfer pricing understanding how different objectives of a transfer pricing system can conflict with each other understanding which of the available transfer pricing methods is applicable to a given situation understanding the effects on income and taxes of multinational corporations resulting from the application of different transfer pricing methods understanding the problems of double taxation resulting from overlapping tax jurisdictions understanding advantages and limitations of using APA for determining transfer prices the concept of earning management and how it is done the distinction between items that are ‘above the line’ and ‘below the line’ under current IFRS the impact of “recycling” items between the Statement of Changes in Equity and the Income Statement on financial position and performance the accounting treatment for changes in fair value of “available-forsale” investments
XXI
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree) 1 (not proficient at all) – 5 (quite proficient) 1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient)
X
1 (not proficient at all) – 5 (quite proficient)
X
1 (not familiar) – 7 (highly familiar)
X
1 (not familiar) – 7 (highly familiar)
X
1 (not familiar) – 7 (highly familiar)
X
1 (not familiar) – 7 (highly familiar)
X
Realism Critical thinking Satisfaction 35
Knowledge
36
Knowledge
38
Learning objectives
39
Learning objectives
the matrix format income statement the case represents a realistic scenario the case encouraged me to think critically about the relationship between accounting numbers and performance appraisal I found the case interesting the case was a positive learning experience how familiar are you with the ramifications of the Sarbanes-Oxley Act of 2002? how familiar are you with the concept of corporate governance in the US? how familiar are you with the concept of corporate governance in Mexico? how familiar are you with the term independence as it relates to a company’s Board of Directors? how familiar are you with how businesses are organized in Mexico? how familiar are you with the term financial ‘transparency’ as it relates to corporation? how important do you believe the Securities and Exchange Commission is to the capital markets in the US? how knowledgeable are you about the differences between majority and minority shareholder interests economic history of the US history of accounting and auditing auditing’s role in corporate governance board of directors’ responsibilities in corporate governance conflicts in the relationship between corporate management and shareholders understanding an audit client’s business strategy is essential for performing an effective audit external auditors should focus more on the risk of errors in judgment and application of GAAP than on the risk of poor strategic business decisions made by a client risks arising from a change in a client’s business strategy are important in the long run, but they are unlikely to create audit risks of the current periode the ALI case enhanced my understanding of how strategic business risks affect the risk of material misstatement by completing the financial statement cases, I gained a better
XXII
1 (not familiar) – 7 (highly familiar) 1 (strongly agree) – 7 (strongly disagree) 1 (strongly agree) – 7 (strongly disagree)
X
1 (strongly agree) – 7 (strongly disagree) 1 (strongly agree) – 7 (strongly disagree) 1 (not familiar) – 7 (familiar)
X
1 (not familiar) – 7 (familiar)
X
1 (not familiar) – 7 (familiar)
X
1 (not familiar) – 7 (familiar)
X
1 (not familiar) – 7 (familiar) 1 (not familiar) – 7 (familiar)
X X
1 (unimportant) – 7 (important) 1 (unknowledgeable) – 7 (knowledgeable) 1 (not familiar at all) – 7 (expert) 1 (not familiar at all) – 7 (expert) 1 (not familiar at all) – 7 (expert) 1 (not familiar at all) – 7 (expert) 1 (not familiar at all) – 7 (expert)
X X X X X
1 (strongly disagree) – 5 (strongly agree)
X
1 (strongly disagree) – 5 (strongly agree)
X
1 (strongly disagree) – 5 (strongly agree)
X
1 (strongly disagree) – 5 (strongly agree)
X
1 (strongly agree) – 5 (strongly disagree)
Difficulty Satisfaction Teamwork skills Recommendation Satisfaction 41
42
Knowledge
Realism Satisfaction Teamwork skills Learning objectives
understanding of how real companies use management accounting tools the financial statement cases helped me appreciate the difficult judgments and decisions that accountants must make when applying management accounting concepts to complex real world businesses the financial statement cases helped me understand that many management accounting analyses do not necessarily have a single “correct” answer applying many different management accounting tools to the same real-world company provided continuity and helped me integrate the course material I am more comfortable reading and interpreting companies’ annual reports than I was before I completed the financial statement cases the financial statement cases were challenging it was interesting to see how real-world companies use management accounting tools working as a group to complete the financial statement cases helped e learn to be an effective member of a group I wish that more accounting courses incorporated real companies’ financial statements overall, the financial statement cases provided a beneficial learning experience agency issues associated with stock-based compensation restricted stock as used in employee compensation packages accounting policies for determining compensation expense associated with restricted stock individual/corporate tax implications associated with restricted stock issues the JKN provides a realistic business situation I enjoyed working on the JKN case completing the JKN case was a good lesson in teamwork skills the JKN case added to my textbook knowledge and helped me to better understand the real-world issues faced by auditors when dealing with client continuance issues the JKN case helped me to better understand real world independence issues that might confront auditors the JKN case helped me to better understand risk containment issues that auditors must consider as they deal with clients
XXIII
1 (strongly agree) – 5 (strongly disagree)
1 (strongly agree) – 5 (strongly disagree)
1 (strongly agree) – 5 (strongly disagree)
1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (low knowledge) – 7 (high knowledge) 1 (low knowledge) – 7 (high knowledge) 1 (low knowledge) – 7 (high knowledge)
X X X
1 (low knowledge) – 7 (high knowledge)
X
0 (strongly disagree) – 100 (strongly agree) 0 (strongly disagree) – 100 (strongly agree) 0 (strongly disagree) – 100 (strongly agree) 0 (strongly disagree) – 100 (strongly agree)
0 (strongly disagree) – 100 (strongly agree) 0 (strongly disagree) – 100 (strongly agree)
Recommendation
43
Learning objectives
Realism Satisfaction 44
Knowledge
Learning objectives
45
Knowledge
Skills proficiency
46
Satisfaction
I believe I would learn more and would be better prepared for the business world if my accounting professors would use more case studies like the JKN case your understanding of the concepts and techniques used in ABC your understanding of how ABC provides more accurate information about product profitability than traditional costing methods your understanding of the concept of marginal cost, and how to use marginal cost analysis in a decision-making context the Denim Finishing Case provided a realistic context for studying ABC the Denim Finishing Case was interesting overall, I think the Denim Finishing Case was beneficial rate your knowledge of cost allocation bases rate your knowledge of indirect versus direct costs rate your knowledge of single versus multiple drivers rate your knowledge of cost objects rate your knowledge of distinguishing between variable and fixed costs I try to develop multiple alternatives before making a decision I contemplate how decisions I make will impact other people, including individuals I do not personally know I am most concerned about my individual well being when making decisions I assess the consequences of various alternatives when making decisions in general, most ethical issues involve a clearly right or wrong solution transfer pricing criteria for using a constrained resource opportunity cost relevant costs for decision making transfer pricing causes additional negotiations and agreements power of divisions influences the level of the transfer price company-based incentives result in a higher overall company profit than profit-center based centralized planning is superior to alternative coordination instruments for decentralized units I enjoyed the case
XXIV
0 (strongly disagree) – 100 (strongly agree)
1 (novice) – 7 (expert) 1 (novice) – 7 (expert) 1 (novice) – 7 (expert) 1 (disagree) – 7 (agree) 1 (disagree) – 7 (agree) 1 (disagree) – 7 (agree) 1 (unknowledgeable) – 7 (knowledgeable) 1 (unknowledgeable) – 7 (knowledgeable) 1 (unknowledgeable) – 7 (knowledgeable) 1 (unknowledgeable) – 7 (knowledgeable) 1 (unknowledgeable) – 7 (knowledgeable) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (low level) – 7 (high level) 1 (low level) – 7 (high level) 1 (low level) – 7 (high level) 1 (low level) – 7 (high level) 1 (low level) – 7 (high level) 1 (low level) – 7 (high level) 1 (low level) – 7 (high level)
X X X X X X X
1 (low level) – 7 (high level)
X
1 (strongly agree) – 5 (strongly disagree)
Critical thinking Difficulty Learning objectives
45
Usefulness
Satisfaction Learning objectives
Clarity & Realism Recommendation Experience
Extra comment
the case required me to use critical-thinking skills the case included too much financial data the case questions were too difficult to answer the case increased my understanding of the statement of comprehensive income the case increased my knowledge of the issues related to reporting for impairment of assets and marketable securities the case increased my appreciation of the judgments involved in preparing financial statements the case enhanced my ability to do accounting research I estimate that I spent … hours and/or … minutes preparing this case how much did the Summer Technology case help you to understand the judgments involved in financial statement preparation how much did the Summer Technology case help you to understand the year-end accounting process how much did the Summer Technology case help you to understand the possible conflicts of interest faced by management how much did the Summer Technology case help you to prepare for the final exam how interesting did you find the Summer Technology case the case integrated financial-reporting decisions with financial statement analysis the case helped me understand how business decisions impact both current and future financial statements the case demonstrated how earnings can be managed to produce desirable financial results the case raised ethical issues in financial reporting and business decision making did you find anything in the case unclear or unrealistic? If so, what …? would you recommend that instructors at other universities use this case? why or why not? how many cases of this style have you used previously in this accounting class? how many cases of this style have you used in other nonaccounting classes? in the space below, please provide any other comments you have regarding the case
XXV
1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) open question 1 (unhelpful) – 10 (helpful) 1 (unhelpful) – 10 (helpful) 1 (unhelpful) – 10 (helpful) 1 (unhelpful) – 10 (helpful) 1 (boring) – 10 (interesting) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) open question open question open question open question open question
48
Realism Critical thinking Satisfaction
50
Learning objectives
Usefulness
53
Learning objectives
the case is a good illustration of a real-world application of ABC the case encouraged me to think critically about the application of ABC I found the case interesting the case was a positive learning experience how much opportunity did you have to help a local business while completing the restaurant project relative to completing textbook readings and traditional homework assignments? how much opportunity did you have to perform self-directed learning while completing the restaurant project relative to textbook readings and traditional homework assignments? how much effort were you willing to put into this project, relative to textbook readings and traditional homework assignments? how much did the restaurant project allow you to develop skills useful to your future career relative to textbook readings and traditional homework assignments? in comparison to doing a textbook project or a textbook case, how much do you feel you learned from doing the restaurant project? relative to textbook readings and traditional homework assignments, how much did you learn about internal controls by completing the restaurant project? in comparison to doing a textbook project or a textbook case, how much did you enjoy doing the restaurant project. how much did you learn about internal control in a restaurant setting by completing the restaurant project? did you apply any textbook knowledge to complete the restaurant project? did you perform any observation or inquiry techniques when completing the restaurant project? how much did you learn about interacting with audit clients while completing the restaurant project? I better understand that new accounting statements raise new problems as well as solve old ones I have a better understanding of the difficulties in assessing the true value of goodwill from working this case my understanding of how to account for impairment of goodwill was increased by the case my understanding of how to account for the origination of goodwill
XXVI
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 0 (much less) – 50 (same) – 100 (much more)
0 (much less) – 50 (same) – 100 (much more)
0 (much less) – 50 (same) – 100 (much more) 0 (much less) – 50 (same) – 100 (much more)
0 (much less) – 50 (same) – 100 (much more) 0 (much less) – 50 (same) – 100 (much more)
0 (much less) – 50 (same) – 100 (much more) 0 (much less) – 50 (same) – 100 (much more) 0 (much less) – 50 (same) – 100 (much more) 0 (much less) – 50 (same) – 100 (much more) 0 (much less) – 50 (same) – 100 (much more) 1 (strongly disagree) – 6 (strongly agree) 1 (strongly disagree) – 6 (strongly agree) 1 (strongly disagree) – 6 (strongly agree) 1 (strongly disagree) – 6 (strongly agree)
Usefulness Satisfaction Learning objectives
Satisfaction 57
Learning objectives
Usefulness
54
Realism Learning objectives
during acquisition was increased by working the case the discussion of the issues of the case was useful overall, the learning experience from working this case was positive my ability to research controversial accounting issued using accounting literature was increased by working on the case my ability to write a professional memo to another business person improved after working the case overall, this case was one of the best accounting cases that I have been assigned completing this case assisted me in understanding the principles of ABC completing this case assisted me in understanding the accounting treatment of manufacturing costs versus nonmanufacturing costs completing this case assisted me in understanding the importance of accurate costs in strategic and operating decisions making learning materials dynamically interactive and online is important completing the case is a good practice of computing writing skills completing the case is a good practice of teamwork skills insights gained from this case will help me in work settings the ALLTEL Pavilion case provides a realistic business situation
Difficulty
the ALLTEL Pavilion case enhanced my understanding of costvolume profit analysis before working on the ALLTEL Pavilion case, I knew that firms are likely to have multiple sources of revenues with vastly different behaviour patterns the ALLTEL Pavilion case made me aware or enhanced my awareness of the importance of recognizing multiple sources of revenues and differences in their behaviour patterns working as a group in the ALLTEL case allowed me to learn how to be an effective member in a group project the ALLTEL case was a challenging case
Satisfaction
I had fun working on the ALLTEL case
Teamwork skills
overall, the Pavilion case provided a beneficial learning experience
XXVII
1 (strongly disagree) – 6 (strongly agree) 1 (strongly disagree) – 6 (strongly agree) 1 (strongly disagree) – 6 (strongly agree) 1 (strongly disagree) – 6 (strongly agree) 1 (strongly disagree) – 6 (strongly agree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree) 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree) 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree) 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree) 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree) 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree) 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree) 0 (no opinion) – 1 (strongly disagree) – 6 (strongly
59
Recommendation
I would like to see more cases like the ALLTEL case used in classes
Learning objectives
the ALLTEL Pavilion case improved my understanding of the roles cost-volume-profit analysis and operating leverage could play in making strategic decisions, negotiating contracts, and identifying critical success factors my understanding of the control environment component of internal control is my understanding of the actual audit practice environment with regard to assessing the control environment is my understanding of the complexities faced by audit practitioners with regard to assessing the control environment is practice with writing professional memos will benefit me in my career given what I learned how much did the “Same Difference” case help you to understand what impact transfer prices may have on different parties how much did the “Same Difference” case help you understand how the application of different transfer-pricing policies may improve the situation described in the case how much did the “Same Difference” case help you understand the positive and negative impact bonuses may have on mangers’ decision making how interesting was the “Same Difference” case did you find anything in the case unclear or unrealistic? If so, what specific parts? would you have liked any additional information to aid in your understanding? What information? would you recommend that instructors at other universities use this case? Why or why not? how many in-class discussions have you used previously in this accounting class? how many in-class discussions have you used previously in other classes? other comments the GE case provided a realistic context for studying ABC implementation
Learning objectives
Usefulness
60
Learning objectives
Satisfaction Clarity & Realism
Recommendation Experience
58
Realism
XXVIII
agree) 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree) 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree)
1 (weak) – 9 (strong) 1 (weak) – 9 (strong) 1 (weak) – 9 (strong) 1 (strongly disagree) – 9 (strongly agree) 1 (very inappropriate) – 9 (very appropriate) 1 (unhelpful) – 10 (helpful) 1 (unhelpful) – 10 (helpful)
1 (unhelpful) – 10 (helpful)
1 (boring) – 10 (interesting) open question open question open question open question open question open question 1 (strongly disagree) – 5 (strongly agree)
Satisfaction Usefulness
64
Teamwork skills Satisfaction Knowledge
Difficulty
Usefulness
67
Learning objectives
the GE case provided a realistic context for studying the behavioural factors that aid or hinder ABC adaption the GE case provided a behavioural perspective of ABC systems that differs from other ABC cases that you have studied in management accounting classes assuming the role of a business consultant added to your level of interest in the GE case the GE case provided a beneficial opportunity to practice your oral presentation skills the GE case was an effective unstructured problem-solving skills the GE case was an effective group project overall, the GE case was a beneficial learning experience rate your level of knowledge of general internal controls rate your level of knowledge of system security controls rate your level of knowledge of network operating systems rate your level of knowledge of password protection issues rate how comfortable you feel assessing risk associated with network operating system controls rate how comfortable you feel importing data from ASCII files into Microsoft Excel rate how comfortable you feel using PivotTables in Microsoft Excel rate how comfortable you feel importing data from ASCII files into Microsoft Acces rate how comfortable you feel using Microsoft Acces tables rate how comfortable you feel creating queries in Microsoft Acces I believe it is important to evaluate network operating system security when assessing risk for a financial statement audit I do not think financial statement auditors need to know how to evaluate network operating system security controls overall, the case increased my accounting skills the case increased my understanding of how to apply an actual GAAP standard the case increased my understanding of how differences in accounting methods affect financial statements the case increased my understanding of accrual accounting the case increased my understanding of how differences in accounting methods affect interpretations that users might give to the financial statements
XXIX
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (low knowledge) – 7 (high knowledge) 1 (low knowledge) – 7 (high knowledge) 1 (low knowledge) – 7 (high knowledge) 1 (low knowledge) – 7 (high knowledge) 1 (highly uncomfortable) – 7 (highly comfortable) 1 (highly uncomfortable) – 7 (highly comfortable) 1 (highly uncomfortable) – 7 (highly comfortable) 1 (highly uncomfortable) – 7 (highly comfortable) 1 (highly uncomfortable) – 7 (highly comfortable) 1 (highly uncomfortable) – 7 (highly comfortable) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 7 (strongly agree) 1 (strongly disagree) – 11 (strongly agree) 1 (strongly disagree) – 11 (strongly agree) 1 (strongly disagree) – 11 (strongly agree) 1 (strongly disagree) – 11 (strongly agree) 1 (strongly disagree) – 11 (strongly agree)
69
Usefulness Realism Learning objectives
71
Learning objectives
the case was relevant to the course material the case was worthwhile overall the case was realistic the case enhanced my understanding of health and welfare plans the case improved my understanding of the preparation of audit work papers the case improved my understanding of working in an audit team the case improved my understanding of audit testing of investments the case improved my understanding of audit testing of receivables researching topics using the AICPA professional standards the difference between the nature of services classified as auditing, attestation, or consulting types of services that cannot or should not be performed by CPAs the differences between engagement requirements and characteristics that dictate the professional standard that applies the differences between alternative types of engagements the differences between alternative reports that a practitioner can prepare the differences between how widely the practitioner’s report can be distributed and conditions required for its distribution specific types of practitioner assurance services, such as WebTrust Services, or SysTrust Services the purpose of ISO-9000 certification and organizations involved in that process the 1977 Foreign Corrupt Practices Act appropriate type of engagement needed to provide an internal control assurance for each of the following purposes: - to provide assurance to network and hub trading partners that electronic data will be processed quickly, completely, correctly, and confidentially - to provide assurance to e-commerce retail web customers that a site works properly and is secure - to provide assurance to general creditors that disaster recovery systems are appropriate, to avoid disruption of
XXX
1 (disagree) – 7 (agree) 1 (disagree) – 7 (agree) 1 (disagree) – 7 (agree) 1 (disagree) – 7 (agree) 1 (disagree) – 7 (agree) 1 (disagree) – 7 (agree) 1 (disagree) – 7 (agree) 1 (disagree) – 7 (agree) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst)
X X X X X X X X X X X X
X X
service in the event of a disaster to provide assurance to the Board of Directors’ oversight committees that internal controls are strong and result in a controlled environment - to provide assurance about internal controls for purposes of obtaining ISO-9000 certification - to provide assurance to independent auditors of the financial statements on internal controls strength - to evaluate and recommend improvements to the client’s internal control system the case was beneficial the case improved my research skills related to professional standards the case introduced me to important relevant accounting topics the case was interesting the case was challenging I enjoyed completing the case perceived knowledge of ABC concepts perceived knowledge of group-based incentives perceived knowledge of tournament incentives agreement with better cost information leads to const minimisation agreement with incentives impact use of cost information this project gave me useful experience in spreadsheeting because of the project, I better understand the relationship between the individual and corporate returns the project enhanced my ability to think like a tax planner I am more competent at building tax-based spreadsheets as a result of this project overall, I think that this is a useful project how much did the BI case help you to understand factors that influence the preparation of financial statements how much did the BI case help you to understand factors that affect the use and interpretation of financial statements how interesting was the BI case how entertaining was the BI case the case reviewed some key financial statement calculations the case integrated financial reporting decisions with financial statement analysis -
Satisfaction Usefulness
70
Satisfaction Difficulty Satisfaction Knowledge
72
Learning objectives
73
Usefulness Learning objectives
Satisfaction Learning objectives
XXXI
0 (no knowledge/underst) – 10 (complete knowledge/underst)
X
0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 0 (no knowledge/underst) – 10 (complete knowledge/underst) 1 (strongly disagree) – 10 (strongly agree) 1 (strongly disagree) – 10 (strongly agree)
X
1 (strongly disagree) – 10 (strongly agree) 1 (strongly disagree) – 10 (strongly agree) 1 (strongly disagree) – 10 (strongly agree) 1 (strongly disagree) – 10 (strongly agree) 1 (low level of knowledge/agr) – 7 (high level) 1 (low level of knowledge/agr) – 7 (high level) 1 (low level of knowledge/agr) – 7 (high level) 1 (low level of knowledge/agr) – 7 (high level) 1 (low level of knowledge/agr) – 7 (high level) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (unhelpful) – 10 (helpful) 1 (unhelpful) – 10 (helpful) 1 (boring) – 10 (interesting) 1 (tiresome) – 10 (entertaining) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
X X
Clarity & Realism Recommendation Experience
75
Learning objectives
Usefulness
the case helped me understand how business decisions impact both current and future financial statements the case demonstrated how anticipated uses of financial statements could influence financial reporting decisions the case demonstrated how earning can be managed to produce desirable financial results the case raised ethical issues in financial reporting and business decision making did you find anything in the case unclear or unrealistic? would you recommend that instructors at other universities use this case? how many cases of this style have you used previously in this accounting class? how many cases of this style have you used in other nonaccounting classes? other comments
1 (strongly disagree) – 5 (strongly agree)
to what extent has your knowledge of the following issues been affected by working on the case - in considering non financial information in the audit planning process - information search in the audit planning process - in maintaining professional scepticism in the audit planning process - in integrating both financial and non financial information in the audit planning process - the importance of analytical review in the audit planning process - the importance of non-financial information in the SOX 404 related control evaluation process - the importance of non-financial information in the fraud detection process what parts of the case do you think were most useful in furthering your understanding of the importance of nonfinancial information in the audit planning process? what parts of the case do you think were most useful in
0 (no effect) – 6 (great effect)
XXXII
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) open question open question open question open question open question
open question
open question
77
Learning objectives
Difficulty
78
Teamwork skills Learning objectives
79
Learning objectives
80
Learning objectives
helping you integrate financial and non-financial information? what parts of the case do you think were most useful in furthering your understanding of the importance of information search in the audit planning process? what parts of the case do you think were most useful in furthering your understanding of the need to maintain professional scepticism in the audit planning process? the SP case improved my appreciation for the issues of going concern the case required critical thinking the case was relevant to topics in Financial Analysis. the case improved my understanding of the application of ratio analysis the case improved my understanding of the importance of judgement in financial reporting issues the case improved my ability to do professional research the grade our team received and the level of difficulty of the assignment were appropriate this assignment is handled best by working in groups rate your perceived level of learning
having completed the exercise on control environment and fraud risk assessment, do you feel your understanding of the control environment component of internal control is weaker or stronger? having completed the exercise on control environment and fraud risk assessment, do you feel your understanding of fraud risk assessment is weaker or stronger the presentation of the control environment and fraud risk material helped me put the abstract concepts of the text into a more concrete setting understanding of business risk assessment understanding of difficulties faced in assessing business risk client’s financial reporting quality is important to business
XXXIII
open question
open question
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (I have learned nothing form the exercise) – 10 (I have an excellent understanding of the concepts employed in the exercise) 1 (weaker) – 9 (stronger)
1 (weaker) – 9 (stronger)
1 (strongly disagree) – 9 (strongly agree)
1 (weak) – 9 (strong) 1 (weak) – 9 (strong) 1 (strongly disagree) – 9 (strongly agree)
X X X
81
Realism Satisfaction Learning objectives Satisfaction Learning objectives
82
Learning objectives
Satisfaction
84
Recommendation Difficulty
Learning objectives
85
Satisfaction Learning objectives
risk assessment realism of Premier Punch case interest level of Premier Punch case better understanding of business risk assessment Premier Punch case was a good use of my time cost-allocation bases incremental costing market forces cost-allocation bases incremental costing market forces completing the HM case helped me understand the factors that influence an auditor’s going concern reporting decision completing the HM case helped me understand the auditor’s liability under the SEC Act of 1934 overall, completing the HM case was a valuable learning experience I recommend that the HM case be assigned in future semesters the case was reasonably understood the case and its questions would be appropriate for an undergraduate advanced financial accounting course that deals specifically with partnership accounting considering my prior coursework and what I’ve learned in this course to date, I had an adequate background to sufficiently answer the questions included in the case the case helped me better understand the issues involved in partnership dissolutions adding data on actual law firm mergers and dissolutions to the case study would: (a) provide the additional background materials needed to have the case ‘make sense’; (b) make the case more interesting; and (c) generally improve the case as a whole what do you like/don’t you like about the case completing the case helped me to understand cost-volume
XXXIV
1 (unrealistic) – 9 (realistic) 1 (boring) – 9 (interesting) 1 (strongly disagree) – 9 (strongly agree) 1 (strongly disagree) – 9 (strongly agree) 1 (no understanding) – 10 (total understanding) 1 (no understanding) – 10 (total understanding) 1 (no understanding) – 10 (total understanding) 1 (no learning) – 10 (great learning) 1 (no learning) – 10 (great learning) 1 (no learning) – 10 (great learning) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree)
open question 1 (strongly agree) – 5 (strongly disagree)
X X X
Clarity Satisfaction Realism Usefulness 86
Learning objectives
principles and relationships completing the case helped me to understand regression analysis and cost estimation techniques completing the case helped me to understand the impact of the time value of money completing the case required me to integrate my knowledge of specific concepts and procedures in managerial accounting the learning I derived from the case was worth the time spent the case should be assigned in future semesters of the course clarity of written material including directions how interesting was the case how realistic was the case overall, how useful was the case in your study of managerial accounting the following skills are important for this course - research skills - problem solving - writing skills - verbal communication skills - administrative and organisational skills - trust account skills - team work - professionalism the binding rulings assignment made effective use of the following skills - - research skills - problem solving - writing skills - verbal communication skills - administrative and organisational skills - trust account skills - team work - professionalism assignments of this type are appropriate for assessing the skills listed in question 1
XXXV
1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (strongly agree) – 5 (strongly disagree) 1 (clear) – 5 (unclear) 1 (interesting) – 5 (boring) 1 (realistic) – 5 (unrealistic) 1 (highly useful) – 5 (highly useless) 1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
1 (strongly disagree) – 5 (strongly agree)
Satisfaction Usefulness
87
Teamwork skills Realism Critical thinking Learning objectives
Learning experience Challenging Difficulty
overall, this assignment made effective use of the skills listed in question 1 this assignment was not a useful learning tool I expect this assignment will be useful in preparing for professional practice working in groups hindered me in completing the assignment the Sanac case provided a realistic business situation the case encouraged me to think critically about the appropriateness of a traditional ABC system the Sanac case was helpful in understanding the difference between “rate-based” ABC and “time-driven” ABC the Sanac case enhanced my understanding of the concept of “time-drivers”, as used in time-driven ABC completing the case assisted me in understanding how a timedriven ABC model can be setup overall, the Sanac case was a beneficial learning experience the Sanac case was a challenging case the Sanac case was more difficult, compared to the other cases we had in management accounting
XXXVI
1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (strongly disagree) – 5 (strongly agree) 1 (total disagree) – 5 (total agree) 1 (total disagree) – 5 (total agree) 1 (total disagree) – 5 (total agree) 1 (total disagree) – 5 (total agree) 1 (total disagree) – 5 (total agree) 1 (total disagree) – 5 (total agree) 1 (total disagree) – 5 (total agree) 1 (total disagree) – 5 (total agree)
APPENDIX 3:
VRAGENLIJSTEN
Questionnaire # 1 1.
Group number: _______
2.
Student number: _______
3.
Your group has been assigned an objective. What is your group’s objective? ______________________________________________________________
4.
Circle a number below from 0% (no confidence) to 100% (complete confidence) that indicates the likelihood that your group will be successful. 0% 10% 20% no confidence
5.
30%
40%
50%
60%
70%
80% 90% 100% complete confidence
Indicate to what extent you agree or disagree with the following statements. There are no right or wrong answers.
Use the following scale: 1 Strongly disagree
2 Moderately Disagree
3 Slightly Disagree
4 Neutral
5 Slightly Agree
6 Moderately Agree
7 Strongly Agree
(Circle the most appropriate answer for each item)
5.
I will take this objective seriously.
6.
I expect my group to do a good job.
1 2 3 4 5 6 7
7.
I want my group to be successful.
1 2 3 4 5 6 7
8.
I have experience using LEGOs.
9.
1 2 3 4 5 6 7
1 2 3 4 5 6 7
How many different redesigns do you think your group will attempt? ____________________________________________________________________
10.
Do you have comments on the instruction sheets so far? ____________________________________________________________________
XXXVII
11.
Indicate to what extent you are familiar with the following concepts. There are no right or wrong answers.
Use the following scale: 1 Not familiar
2 Moderately not familiar
3 Slighty not familiar
4 Neutral
5 Slightly familiar
6 Moderately familiar
7 Highly familiar
(Circle the most appropriate answer for each item)
11.
How familiar are you with cost management during new product development?
1 2 3 4 5 6 7
12.
How familiar are you with the concept of design-tocost?
1 2 3 4 5 6 7
13.
How familiar are you with trade-offs during new product development?
1 2 3 4 5 6 7
14.
How familiar are you with the concept of target costing?
1 2 3 4 5 6 7
Questionnaire # 2 1.
Group number: _______
2.
Student number: _______
15.
Approximately how many times did your group redesign your truck (or parts of the truck)? ___________________________________
16.
To what extent did time pressure limited your group’s effectiveness? Please, circle a number.
17.
1
2
3
4
5
Not at all
Partly
Somewhat
Mostly
Completely
To what extent did the timing of when you received your design change information affected your truck building experience? Please, circle a number 1
2
3
4
5
Caused no frustration
Caused some frustration
Caused moderate frustration
Caused general frustration
Caused a lot of frustration
XXXVIII
18.
Ho do you think your group performed compared to the rest of the groups?
5
We performed in the top 10% of the groups.
4
We performed in the top 25% of the groups.
3
We performed in the middle of the groups.
2
We performed in the bottom 25% of the groups.
1
We performed in the bottom 10% of the groups.
Indicate to what extent you agree or disagree with the following statements. There are no right or wrong answers. Use the following scale: 1 Strongly disagree
2 Moderately Disagree
3 Slightly Disagree
4 Neutral
5 Slightly Agree
6 Moderately Agree
7 Strongly Agree
19.
The instruction we received were clear.
1 2 3 4 5 6 7
20.
Overall, the redesign exercise was clear.
1 2 3 4 5 6 7
21. 22. 23. 24. 25. 26.
I found it comfortable using the LEGO parts during the truck redesign exercise. I understood how to use the product costing worksheet. Completing the redesign exercise is a good practice of teamwork skills. The objective of our group was easy to attain. We knew exactly the cost reduction objective to aim for. Working in group hindered me in completing the redesign exercise.
1 2 3 4 5 6 7 1 2 3 4 5 6 7 1 2 3 4 5 6 7 1 2 3 4 5 6 7 1 2 3 4 5 6 7 1 2 3 4 5 6 7
27.
It was difficult to achieve our group’s objective.
1 2 3 4 5 6 7
28.
The cost reduction objective of our group was rather vague.
1 2 3 4 5 6 7
29.
I enjoyed working on the redesign exercise.
1 2 3 4 5 6 7
30.
The truck redesign exercise was interesting.
1 2 3 4 5 6 7
XXXIX
Questionnaire # 3 1.
Group number: _______
2.
Student number: _______
Indicate to what extent you agree or disagree with the following statements. There are no right or wrong answers. Use the following scale: 1 Strongly disagree 31. 32. 33. 34.
35.
36.
37. 38. 39. 40.
41.
42. 43.
2 Moderately Disagree
3 Slightly Disagree
4 Neutral
5 Slightly Agree
The truck redesign exercise was a good illustration of a real-world application of redesign. The truck redesign exercise provided a realistic context for studying design-to-cost. Overall, the truck redesign exercise was a beneficial learning experience. By completing the exercise, I gained a better understanding of how the selection of materials influences the product cost. The truck redesign exercise helped me understand that the number of unique components has an impact on the product cost. By completing the truck redesign exercise, I experienced how cost reduction can be built in from in the design stage. The exercise helped me understand the trade-off that designers must make between quality requirements and product cost. The truck redesign exercise improved my understanding of the technique of target costing. The truck redesign exercise was more useful, compared to self-study of chapter 17 in the textbook. The truck redesign exercise was more useful, compared to traditional lectures (Powerpoints). The truck redesign exercise was more useful, compared to other case we have seen in this class (Case Construct, Case Seligram, Case Classic Pen Company). I recommend using this truck redesign exercise again in this course, next year. I recommend that instructors at other universities use this truck redesign exercise in a management accounting class.
XL
6 Moderately Agree
7 Strongly Agree
1 2 3 4 5 6 7 1 2 3 4 5 6 7 1 2 3 4 5 6 7 1 2 3 4 5 6 7
1 2 3 4 5 6 7
1 2 3 4 5 6 7
1 2 3 4 5 6 7 1 2 3 4 5 6 7 1 2 3 4 5 6 7 1 2 3 4 5 6 7
1 2 3 4 5 6 7
1 2 3 4 5 6 7 1 2 3 4 5 6 7
44.
What did you like about the truck redesign exercise? _________________________________________
45.
In what way could the truck design workshop have been improved? ________________________________________________________
46.
What is your age? _____________
47.
What is your gender:
48.
Wat is je huidige studierichting?
1 Male
2 Female
1) Geografie
6) Chemie
2) Geologie
7) Wiskunde
3) Bio-ingenieur
8) Fysica en sterrenkunde
4) Ingenieurswetenschappen 5) Informatica 9) andere:______________________ 49.
Year of full-time work experience: ___________________
Indicate to what extent you are familiar with the following concepts. There are no right or wrong answers. Use the following scale: 1 Not familiar
2 Moderately not familiar
3 Slighty not familiar
4 Neutral
5 Slightly familiar
6 Moderately familiar
(Circle the most appropriate answer for each item)
50.
How familiar are you with cost management during new product development?
1 2 3 4 5 6 7
51.
How familiar are you with the concept of design-tocost?
1 2 3 4 5 6 7
52.
How familiar are you with trade-offs during new product development?
1 2 3 4 5 6 7
53.
How familiar are you with the concept of target costing?
XLI
1 2 3 4 5 6 7
7 Highly familiar
