Using technology and library resources in financial accounting courses |
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| Authors: | Elizabeth A Murphy Christopher J Hoeppner |
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| Institution: | 1. Sobolev Institute of Geology and Mineralogy, Siberian Branch Russian Academy of Sciences, pr. Akademika Koptyuga 3, Novosibirsk 630090, Russia;2. US Naval Research Laboratory, 4555 Overlook Ave., SW, Washington, DC 20375, USA;1. Faculty of Chemistry, University of Wrocław, 14 Joliot-Curie, 50-383 Wroclaw, Poland;2. Departament of Animal Physiology and Development, Institute of Experimental Biology, Adam Mickiewicz University, 89 Umultowska, 61-614 Poznań, Poland;1. Department of Finance, College of Commerce, National Chengchi University, Taipei, Taiwan;2. Department of Finance, College of Business, National Taipei University of Business, Taipei, Taiwan;3. Department of Finance, College of Management, National Taiwan University, Taipei, Taiwan |
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| Abstract: | Accounting practitioners and academics have raised concerns about the need to develop accounting students' critical thinking and communication skills, as well as their computer literacy. This paper presents two intermediate accounting projects that address these concerns. The first project is structured to familiarize students with accounting resources available electronically. The second project requires students to use an electronic database to research and analyze the effect of asset impairment on the financial statements of companies within a specific SIC code. This project can readily be adapted to any financial accounting topic, not just asset impairment. Both projects have writing components and involve the use of groups and technology; the second project also involves critical analysis of the financial statement impact of asset impairments. The results of student surveys requesting feedback on the effectiveness of the projects are also presented. |
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