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Teaching Tips for Accounting Cases
Competency is tied in to respect for teaching, within the bounds of professional ethics.
A B + P ublications
Extrait de la publication
Teaching Tips for Accounting Cases
by
Sylvie Deslauriers, PhD, MSc FCPA, FCA, CGA, FCMA, CPA (FL)
Professor of Accounting at the University of Québec at Trois-Rivières, Canada
Translated by Tradek
A B + P ublications
Extrait de la publication
Teaching Tips for Accounting Cases by Sylvie Deslauriers, PhD
© 2013 AB + Publications
Graphics and Cover design: Sabina Kopica
P.O. Box 38 St-Alban Canada G0A 3B0 418-268-3099 (phone) 418-268-3044 (fax) info@ABplusPublications.com www.ABplusPublications.com
ISBN 978-0-9918853-3-6 (eBook-pdfformat) ISBN 978-0-9738038-5-3 (paperback format)
Legal depositeBook: 2013 Library and Archives Canada Bibliothèque et Archives nationales du Québec
All rights reserved. No part of this publication may be reproduced, in any form or by any means, without the prior wrien permission of the publisher.
O T H E R B O O K S B Y D R . S Y LV I E D E S L A U R I E R S :  EA$Y $U¢¢E$$,AB + Publications.  © 2013 ISBN 978-0-9738038-9-1 paperback (eBook-pdf 978-0-9918853-5-0)  Accounting for Success The Guide to Case Resolution,AB + Publications.  © 2010 ISBN 978-0-9738038-4-6 paperback (eBook-pdf 978-0-9918853-1-2)  CGA = COMPETENCY, AB + Publications (eBook-pdf)  © 2013 ISBN 978-0-9738038-7-7
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Dear Colleagues,
P R E FA C E
After more than 27 years of experience both in university teaching and in the marking of professional exams, it is with complete confidence that I am able to make the present book available to you. My objective in doing so is simply to share my lifetime knowledge and experience with a view to contributing to the beerment of training in accounting.
I am very much aware that case teaching is a real challenge for a teacher dealing with student apprenticeship, a lengthy activity marked by periods of soul-searching and insecurity. As the students look ahead to the moment when they will have to write a professional accounting exam, we must find the best ways of assisting them.
To resolve cases, one needs a wide range of knowledge, together with an ability to adapt to constantly changing situations. Since each case is unique to itself, each case provides its own challenges. This means that the teaching of case resolution requires the acquisition of an ongoing ability: not to overdo things, but to go just as far as necessary. This demands constant readjustment in order to achieve the right balance.
Through the use of two cases, one short, one long, which will be found in the Appendix to this volume, I wish to follow up on the ideas presented in my bookAccounting for Success The Guide to Case Resolution, and at the same time provide a series ofTeaching Tips for Accounting Cases.
I am happy to share with you the working strategies I have developed and hope they will contribute to the success of your own work.
Dr. Sylvie Deslauriers
Extrait de la publication
Accounting for Success The Guide to Case Resolution AB + Publications, 271 pages. © 2010 ISBN 978-0-973838-4-6 (paperback) © 2013 ISBN 978-0-9918853-1-2 (eBook)
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C O N T E N T S
Part 1: Reading and annotating a case.......................................................... 1 Learning how to determine case parameters rapidly Knowing what to take into consideration when reading a case Determining the most efficient way of annotating a case
Part 2: Planning out the response................................................................. 13 Structuring the response Determining the importance of problems or issues Establishing a response plan
Part 3: Drafting relevant ideas ...................................................................... 25 Learning how to integrate ideas Knowing how to take the case facts into account Ensuring that one’s ideas are adequate
Part 4: Writing new ideas............................................................................... 35 Avoiding unnecessary repetition of case facts Diversifying the ideas contained in a response Being able to present conclusions and recommendations
Part 5: Presenting ideas efficiently............................................................... 47 Giving priority to substance over form Using the right style Adopting the right aitude
Part 6: Making the right calculations .......................................................... 57 Determining what calculations are needed Knowing what to do with calculation results Presenting calculations efficiently
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C O N T E N T S(continued)
Part 7:Analysis of the proposed solution and of the evaluation guide... 69 Going back over the case parameters Carefully studying the suggested solution Bringing out the key elements of the evaluation guide
Part 8: Assessment of a response .................................................................. 81 Identifying the appropriate ideas Determining the performance level reached Evaluating the effectiveness of a response
Part 9: Report on assessment......................................................................... 93 Supervising the marking of a case Improving the way a response is assessed Establishing realistic learning objectives
Part 10: Usefulness of one or more simulated cases ............................... 103 Determining what should be retained subsequent to a simulated case Making an objective evaluation of the student’s learning progress Encouraging comparative analysis of cases
Part 11: Creation of response structures and info-cards ........................ 115 Bringing out the response structures Creating context-based info-cards Creating subject-based info-cards
EXHIBITS
CASE A: Close to You Organic Foods (short case – 100 minutes) ...............................A1
CASE B: StarNova (long case – 5 hours) .......................................................................... B1
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Part 1 Reading and annotating a case
The relevance of the response will be directly related to your understanding of the assignment.
Accounting for Success, 2010, p. 8
1
Reading and annotating a case Extrait de la publication
2
Part 1 Reading and annotating a case
“The challenge is to spend enough time reading and annotating a case in order to understand it properly, while leaving enough to resolve it.”
This section is designed to assist students in reading and annotating cases and, to this end, provides three objectives: learning how to determine case parameters rapidly; knowing what to take into consideration when reading a case; and determining the most efficient way of annotating a case.
Objective: Learning how to determine case parameters rapidly
Each case is unique. When it comes to resolving problems or issues, one must identify the specifics of each case as speedily as possible. I believe that students who can clearly and sufficiently isolate these parameters significantly increase their chances of success. When reading through a case, it is important to constantly remind oneself to:
 Bring out those aspects of the CONTEXT that will affect the response. CASES A and B:The accounting resources to be used are the International Financial Reporting Standards (IFRS).
 Be aware of the impact of the ROLE, since this is what determines the angle from which problems or issues will be examined. CASE B: The accountant from the Finance Department “participates” in the work of the internal audit group. Since he is not an employee of the Internal audit Department, he should not be performing tasks that are not normally assigned to him. (B5)
 Understand the work to be done or the various REQUIREMENTS so as to provide a relevant discussion. CASE A: One is required to establish performance “measures” congruent with corporate “objectives.” (A5)
N.B.: Part 2 deals with the planning of a response.
© Teaching Tips for Accounting CasesExtrait de la publication
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