November 29, 2023


Costing Accounting Everyday

ICYMI | Reflections on My Career as an Accounting Educator

The purpose of this essay is to present some reflections about my 40-12 months vocation as an accounting educator. My emphasis will include things like the inspiration for my pursuit of an tutorial vocation the variations that I have noticed in curriculum, technological innovation, pupils, and moral actions in the course of all those 40 decades and my most notable sources of profession satisfaction and irritation through that time.

I formulated an interest in pursuing a career as an accounting educator throughout my junior calendar year as an undergraduate accounting important at the College of New Orleans. I had several superb, pupil-targeted professors there, and it was evident to me that they derived good fulfillment from earning a change in their students’ life. When these school realized I was thinking of accounting schooling as a vocation path, they went out of their way to mentor and stimulate me. I will usually be grateful for the curiosity they showed in my professional progress.

Just after a brief stint in community accounting, I entered graduate college at the University of Tennessee–Knoxville, in which I acquired my learn of accountancy and medical professional of organization administration levels. My doctoral study launched me to educational accounting research and the position that exploration played in the profession of a professor. As for mastering how to educate, appropriate prior to the get started of my very first quarter of graduate college at the age of 21, I was specified an introductory accounting textbook and a solutions guide on a Friday afternoon. I then was told that starting that future Tuesday early morning, I would be teaching two sections of introductory accounting! My initially quarter of educating did not go perfectly: A range of my students complained to the affiliate dean and strongly proposed that I be taken out from the classroom. Right after finding skewered on my scholar evaluations that term and talking about the difficulties with the department head, I understood that I needed to changeover my design and style of classroom administration from confrontational to supportive and encouraging. I worked diligently at strengthening my training techniques inside of a yr, the exact same affiliate dean explained to the division head that a big amount of students had been now raving about the higher high-quality of my instructing! The moral of this story is that difficult do the job and perseverance go a extensive way in acquiring results.

In excess of the past 40 years, I participated in a variety of curriculum alterations that experienced both of those rewards and downsides. For instance, I was necessary to teach introductory accounting for about 10 several years devoid of applying debits and credits, but rather focusing on economic statement effects. Even though learners who did not approach to major in accounting located this person-centered approach considerably less dry than the classic preparer-based mostly technique, those learners who were being accounting majors tended to wrestle to get up to pace with double-entry bookkeeping and the ways of the accounting cycle for the duration of the to start with handful of weeks of intermediate accounting. A substantial amount of accounting systems have now adopted a hybrid pedagogy in the introductory courses that reduces the emphasis on debits and credits, but does not do away with them.

A a lot more normal problem has been preserving the curriculum relevant so that graduates are office ready. Analyzing the suitable balance of concepts and procedures is a perpetual obstacle, as both of those the “why” and the “how” are vital to students’ professional enhancement. Also, the recent proliferation of financial accounting criteria dictate that the alternative of matters covered be selective and support finding out how to utilize the specifications relatively than memorize them.

Nothing has modified extra drastically in educating accounting than know-how. I began my training career writing notes and doing the job troubles on black and inexperienced chalk boards. A couple of colleagues and learners utilized to tease me when they would see my apparel covered with chalk dust. I then moved to employing dry-erase boards, but from time to time, the ink smell from the dry-erase markers would stir up my allergic reactions. For the past 10 many years, I have put my lecture notes and homework dilemma remedies on the on line studying administration procedure for students’ access on a 24/7 foundation, which fortuitously frees up much more in-course time for lively studying tactics these types of as circumstance analyze conversations.

How have students adjusted for the duration of the past 40 several years? Quite a few of my colleagues and I have complained in cellphone and social media discussions about how sizeable numbers of the recent era of pupils are lacking in do the job ethic and have additional of a perception of entitlement than we observed with earlier generations. They also appear to have shorter attention spans, which may well arise from intense dependence on cellphones and other technological media. On the other hand, the recent generation appears to be to be a lot more worried about the societal implications and impacts of their choices and are far more concentrated on “giving back” than prior generations.

I sincerely think that technological advances have experienced an adverse effect on students’ ethical compasses. For instance, the test banking companies for just about all accounting textbooks are readily offered via a Google research, which renders their use as a exam content source problematic. In addition, the prevalence of on the internet courses, especially with the COVID-19 pandemic, has spawned added cheating prospects on on the net examinations that are not proctored.

A Lifelong Enthusiasm

The satisfactions of my vocation have significantly exceeded the frustrations. Absolutely, I want that curriculum and other programmatic modifications could be effected additional expeditiously, that more colleagues viewed the training element of the professorial workload and working with college students as the most important aspect of their jobs relatively than a needed evil in get to be capable to perform their exploration and that the recent era of students worked more durable and behaved in a less entitled fashion. On the other hand, it is so amazingly gratifying to me to have touched thousands of students’ lives in excess of the previous 40 decades and viewed so numerous of them triumph at the optimum degrees, earning the planet a much better put in the course of action. My honest suggestions to the up coming era is to make just about every work to recruit the finest and brightest to the accounting job and to make your enthusiasm for training accounting a occupation-prolonged determination.

Michael T. Dugan, DBA is the Peter S. Knox III Distinguished Chair of Accounting in the Hull Faculty of Business enterprise at Augusta College, Augusta, Ga.