OVERVIEW Many instructors and schools have changed the introductory accounting sequence significantly. Many others are seriously considering change. Virtually all new materials have incorporated changes recommended by the AECC, including a user (instead of a pr eparer) orientation, an introduction to business components, significant ethics coverage, and an introduction to economic decision-making. However, approaches to change can be classified into three categories based on the pedagogical approach taken: modif ied traditional approach; survey of accounting approach; and a just-in-time decision case approach. Modified Traditional Approach The most popular change approach is to retain the basic structure of introductory accounting, which involves walking students through financial accounting topic-by-topic, followed by a topic-by-topic coverage of managerial accounting. The major change fro m the traditional courses is the elimination of many bookkeeping topics and more discussion of decision uses of accounting information. Adopters of this approach often incorporate group activities and some computer assignments. The principal mode of stude nt learning remains the reading of assigned text material followed by the solving of short, specific exercises/problems. This approach most likely appeals to students who like to solve well-structured puzzles. The Kuman Jones, et al. text is probably the best known of this genre, but many traditional texts are evolving in this direction. Survey of Accounting Approach A more radical change is the move to the survey approach traditionally used in arts and sciences. These texts introduce students to all significant areas of a discipline and spend considerable time discussing the environmental contexts and issues related to the discipline. The classic Samuelson economics text is an example. Accounting texts of this type are very large and cover financial accounting, managerial accounting, tax, auditing, not-for-profit, international, and systems areas. In addition, these texts spend considerable time discussing the institutional and environmental framework in which accounting operates. Due to the breath of subject matter, the principal mode of student learning is understanding-by -reading, although instructors certainly employ group activities and computers. This approach likely appeals to students with well-developed abstract thinking abilities. High SAT-score students probably are well-equipped to excel in this approach. The Pincus text is the best known of this genre. The Just-In-Time Decision Case Approach Another radical approach is to break away from the traditional coverage of topics and instead structure the course around business decisions. The theory is to introduce accounting concepts only as students need them in order to address business decision i ssues. In the past, this approach mostly has been used in graduate business education. The JIT decision approach is likely to appeal to students who learn best when they understand the practical application of accounting concepts. It also should tend to appeal to students who learn best by doing rather than reading. The educational focus is on learning by analyzing cases, with the text serving only as a reference resource. The trade-off, of course, is that cases are time-consuming to analyze, so the num ber of accounting topics that can be covered is smaller than in a survey or modified traditional approach. The JIT decision approach, however, is particularly suited to the integration of group activities and computers. Groups can be effective mechanisms for capturing diverse views when members of the group have significant contextual background and are attacking unstructured decisions. When students are required to analyze cases and answer "what if" decision scenarios, spreadsheet usage is not only appr opriate, but also widely used in business for this purpose. The Chico materials are an example of this genre. COURSE OBJECTIVES These materials were developed with the intent of incorporating the spirit of Accounting Education Change Commission (AECC) Position Statement #2: The First Course in Accounting. As such, they emphasize the following: Decision Orientation - Accounting information is presented as an important aspect of business decision-making, rather than as a set of rules for recording and compiling transactions. Many of the decisions are relatively unstructured with no right answer. The resulting ambiguity is bothersome to some students and faculty who are comfortable only with precise, correct answers. Student Interactions - These materials require significant group work by students and a move from lecturer to facilitator by faculty. As a result, both student-student and student-faculty interactions are enhanced. These materials are ill-suited fo r faculty who are unenthusiastic about group work. Group activities consume considerable class time, so a trade-off has been made to cover less material. Information Technology - Students are required to use word processing and spreadsheet software on a daily basis. The software is used to prepare accounting information for decision-making and is therefore integrated into the fabric of the course. Active Learning - These materials require individual active learning as well as participation in group activities. The vehicle for this is "discovery learning," whereby students are expected (with guidance from faculty and other students) to learn the accounting concepts that are needed to address business decisions. Alternate Pedagogies (Cases, Simulations, Videos) - These materials have been organized around a serial or continuing case that extends from Module two through Module five. We believe strongly that a serial case is the best way to present a user de cision-oriented introductory accounting course because it provides students who have little or no business background the context necessary to begin addressing realistic business decisions. A paper describing the educational objectives and assessment of t he serial case in these materials is available upon request from the authors. These materials include two "hands-on" manufacturing simulations and several supporting videos that are suggested for use with them. Home | Overview | Introduction | Motivation for Change Structure of the New Courses | Obstacles | Resources | Outcome Measures Reaction of Interested Parties | Recommendations for Interested Parties | Links | Index