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Archive for the ‘Off topic’ Category

Usually I write about very serious topics:  financial reporting and auditing and how the government regulates them, accounting education, and social media usage in higher education and in financial services industries.

When I go off topic, however, I pass along something cool.  Very cool.

Today’s video is all that.  Starring Suzanne Senna as Brooke Alvarez, host of FactZone on the Onion News Network.  Alvarez interviews industry experts who opine that Facebook is a CIA initiative, on a FactZone video released on March 19, 2011.

Of course it is.

Enjoy!

Debit and credit – – David Albrecht


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Hot, hot, hot.  In most of the USA, above average temperatures and below average rain have parched both the ground and the spirits of good citizens.  This is especially true for me.

Look at this, then tell me what you think.

For the past few weeks I’ve felt hot and tired.  My never ending condition of exhaustion comes from the fast pace of teaching summer classes at the U, and not yet being acclimated to the heat of South Carolina.  To compound matters, my old laptop died.  To my dismay, I discovered that my backups got messed up.  Consequently, I’m lost my archived e-mail from before June.

Look for a flood of blog posts in the near future.  I’ll clear out a backlog of partially written posts I’ve worked on during the past three weeks.  Then, I’ll turn to the Annual Meeting of the American Accounting Association to be held in Washington DC, starting this coming weekend.  I expect I’ll have quite a bit to say about IFRS adoption, government regulation of financial reporting, and the fatally flawed audit model used in North America and Europe.  Then, I’ll be turning to social media usage.  Just for kicks, I’ll write a bit about some developments in higher education.

I’m glad to be back.

Debit and credit – – David Albrecht


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Who has better footwork, Rita Hayworth or a world champion soccer player?  Probably Rita.

The following clip has nothing to do with accounting or soccer.  Ellen from Germany pieced together clips of a dancing Rita Hayworth with BeeGees disco classic:  Stayin Alive.  The reult is amazing.

Just wondering.  Does your accounting or social media firm do anything this cool?

Thanks to David Fordham (JMU) for the tip.

Debit and credit – – David Albrecht


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Although millions watched last night’s basketball game, all eyes in Albrecht’s Intermediate Accounting class were on the bracket contest.  Ian Cochran is declared the winner.

Ian Cochran wins contest, holds trophy and wears medals.

(more…)

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The NCAA men’s basketball championship game is this evening.  50% of the students in the Intermediate Accounting bracket contest have chosen Kentucky to win.  Their teacher (me) chose Kansas.

320 points are up for grabs in the title game.

If Kentucky wins the game, then Ian wins the bracket prediction contest.  The student will have taught the teacher a lesson.  If Kansas wins, however, the professor wins.

Debit and credit – – David Albrecht

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Some of the guys in my Intermediate Accounting class decided we should have a bracket contest. There is no prize, but I may bring pizza as we celebrate the winner.

I’m proud that all have done such a great job.  Everyone, including Nate (score of 800) is above average with percentile scores of at least 63.

Ian is in second, Andy in third, Brandon in fourth and Andrew in fifth.  It is likely that Ian will win.

It takes superior accounting talent to do so well in prediction contests.  Go J-Hawks!

Debit and credit – – David Albrecht

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There is so much for me to do today that I must think about whether to interrupt work and take a restroom break.  And a few things have not gone my way. I feel stress, pressure and angst.  It’s time for relief.

Good friend Woodie today sent an e-mail with links to three clever, funny and memorable commercials on YouTube.  Watch them, then I’ll make a few comments at the end of this post.

The De Lijn Company employs talent and has sufficient resources to make slick commercials such as these.  But not everyone with talent and resources does such good work.  It takes commitment and creativity.

Do you have a passion to turn any task worth doing into a task well done?  You should.  It shows.

I love the team work of the penguins, ants and crabs.  Glad I didn’t have to face them.

Debit and credit – – David Albrecht


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I’m late to the holiday season.  For many professors, December is a whirlwind of activity.  There are topics to be covered in the final class periods, questions to answer for students, exams to create, and then test papers to grade. After turning in grades, it is customary to sleep for at least 24 hours.  Upon waking, there are only a couple of days left until Christmas, a holiday that my family and I observe. This doesn’t leave much time to get ready for Christmas.

I am an academic commuter.  Professing this year at Concordia College in Moorhead, Minnesota (part of Fargo metropolitan area), I have quite a drive to get back to the family in northwest Ohio.  My sons have returned home.  The elder recently took a new job two hours away.  The younger is pursuing a graduate degree two time zones away.

Both seem to be well along in the holiday spirit.  How do I catch up and get the Christmas spirit?  The following videos remind me of Christmas.

I really like the Irving Berlin classic, White Christmas, sung by Bing Crosby and Marjorie Reynolds in the 1942 film, Holiday Inn.  It won an academy award for best original song.

Music has always made a meaningful addition to my life.  Although Carol of the Bells is not a traditional religious carol, I like it.  Jake Justice (piano) and Jaxon Williams (classical guitar) do a good job with their arrangement and performance.

Staying with a classical guitar theme, here is Richard Johnson playing some Bach.

Freshly posted to Youtube is this medley performed competently by chambwp.

Seasons greetings to all.

Debit and credit – – David Albrecht

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Accountants are stereotyped as being dull and boring. It is accounting professors who have taught them so well.

We are sharing nostalgic stories of the old days of AECM, from back in the mid 90s.

Today, Bob Jensen (emeritus, Trinity University) said,

In the very early days of the AECM I sometimes strayed a bit too far off the accounting-topic path. I recall being chewed out royally by Barry because I posted a link to the early history of commodes. “What does that have to do with accounting?” Barry asked. In reality I think commodes are where a lot of accounting theory and research should be flushed!

Whereupon, Barry Rice (emeritus, Loyola University-Baltimore) shared a long-ago picture of his office.

Then Bob shared a picture of his home bathroom:

I googled “toilet office” and came across mention that 10% have used the Internet while on a toilet.  With the proliferation of smart phones and tablet computers, I expect this percentage to increase.

My office is a bit more conventional,

Prof Albrecht hard at work on his couch, even on a Saturday night.

Debit and credit – – David Albrecht

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I can’t believe it’s Friday, already.  My to-do list is 53 miles long.  I would be very happy to have an extra few dozen hours of supplemental time before the day ends.  Maybe then I could get something completed.

Responding to my whining about it on Twitter, @nealhannon sent a link to an informative video:

Thanks, Neal.

Debit and credit – – David Albrecht

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The amazing Terry Fator

It’s Saturday night, and I want to do something fun.

Off Topic blog posts are my way of bringing material to you that is unrelated to financial accounting and auditing.  Why?  There’s more to my life than debits and credits.

There are some videos of amazing performers on YouTube.  Friend Bob Jensen alerted me to Terry Fator, who won America’s Got Talent (AGT) in 2007.  Fator is remarkable because he’s a ventriloquist.  He’s not a comedian like Edgar Bergen or Sherry Lewis.  He’s an impersonator and singer with a sense of humor.  He’s masterful, an absolutely terrific performer.

I’ve selected three videos for your viewing pleasure.  The first is from AGT.

The next two are from the season finale of AGT, when Fator had two performances which resulted in him winning the contest.  The next video does Garth Brooks.

Now for Ray Orbison.  This video has additional footage pertaining to the show.  Please wait around for Fator’s singing.

Debit and credit – – David Albrecht

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Over on AECM, the e-mail listserv for accounting professors, we mostly discuss accounting issues.  It’s all very serious.  Some of the discussions are way over my head, and I’m a pretty good professor.  But every once in a while some crazy prof wants to talk about something unrelated to accounting.   To warn the 700+ members that they might not want to read it, the subject line starts with the words:  Off Topic.

This is an “Off Topic” edition of The Summa.  Here are three performances of the  St. Lukes Bottle Band, from the St. Lukes Lutheran Church of Park Ridge, Illinois.

This description is from their web page:

Founded in 1979 by Professor Paul Phillips, over the past few years the St. Luke’s Bottle Band has been featured on National Public Radio, the NBC Nightly News, Wild Chicago and the Jenny Jones Show. The band has traveled to Atlanta Georgia to perform for the American Lutheran Church Musicians Conference, as well as Door County, Wisconsin, to present a concert at the Fish Creek Auditorium. The Bottle Band has appeared on An American Moment with James Earl Jones and twice on the Late Show with David Letterman.

The first performance is their version of the Peacherine Rag by Scott Joplin:

Next, the Braham’s Lullaby:

Finally, their December 31, 1998 performance on the David Letterman show.

These folks do much more with a bottle than any accountant.

Debit and credit – – David Albrecht

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