katchewan’s Edwards School of Business for nearly 20 years. Mostly he has taught Introduction to Financial Accounting and a financial statement auditing course at the graduate level. His research has focused on teaching methods that will help
graduates succeed when they get out in the working world. His latest study, now in the publication process, shows how
the simplification of complex problems can help students remember things in the short term, but does not help them retain what they’ve learned. He gives an example from an intro- ductory managerial accounting class where students learn cost- volume-profit analyses faster when given successive problems that require computing break-even units followed by break-even dollars of sales followed by earned profits than when these prob- lems are presented in a random order. However, when tested aſter one week, these students scored
50% lower than students who had learned from problems pre- sented in a random order. He concluded that building chal- lenges into the learning process, such as forcing students to switch often between problem types so that they are not just learning by rote, contributes to long-term retention. “Although this is just one topic at an introductory level, the
observation that the best instruction is not necessarily the fastest and easiest has implications for designing instructional
methods at more advanced levels,” Phillips says. Another study of his, in a financial accounting context, found that critical thinking improved more when students provided feedback to others than when they received feedback. Phillips still remembers the day he told colleagues in his firm
that he wanted to go into education. “Their response was, ‘You’ll never have the career that I have if you do that, and you’ll never have the money that I’ll make.’ ” While that may have turned out to be the case, Phillips, like
Barnett, believes he definitely made the right decision. “I make a healthy living and I don’t feel now that I gave up something I regret. I feel blessed that I went down this path.” Those who have found their way back to campus concur that
while the academic life is not for everyone, it is very fulfilling for people who value the flexibility and independence that a univer- sity position affords. “Most people would tell you that when they consider going
into academics it is a lifestyle choice,” says Bujaki, who had three of her four children while working on her PhD. It’s not that academics don’t work long hours, she says. And
left-hand page ad positioning left-hand page ad positioning
it’s not that there is no stress — just ask an aspiring PhD about the pressure to publish or a tenure applicant about the ramifica- tions of rejection. “There are norms in terms of expectations for
Are you ready to add adapting to climate change to your areas of expertise?
Are you ready to add adapting to climate change to your areas of expertise?
As organizations grapple with climate change — catastrophic weather, supply chain disruptions and resource shortages — they’re turning to accountants to help them prepare for the financial and operational challenges.
As organizations grapple with climate change — catastrophic weather, supply chain disruptions and resource shortages — they’re turning to accountants to help them prepare for the financial and operational challenges.
Accountants can play a role by: • managing risk • identifying opportunities • developing value-creating strategies • creating more resilient organizations
Accountants can play a role by: • managing risk • identifying opportunities • developing value-creating strategies • creating more resilient organizations
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cpacanada.ca/climatechange
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Change_Oct2015_EN.indd 2 CPAMag_CPA Climate
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JANUARY/FEBRUARY 2016 | CPA MAGAZINE | 31
CLIMATE CHANGE IS A BUSINESS ISSUE.
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