Posts Tagged ‘Education’

I’ve created a new blog.  The long title is An Accounting Professor Ponders the Classroom.  Call it Accounting Professor for short.  Find it here at http://accountingprofessor.wordpress.com.

Please add it to your bookmarks, and tell all your friends about it.

Debit and credit – – David Albrecht

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I have occasionally written about the need for a professor to develop a mature worldview.  More so than that, we all (whether professor, student, or professional) should consciously develop a world view.  Yes, a world-view is a good thing.  Although there are three accepted forms for spelling the term, it is not a difficult concept.

A worldview is one person’s mental model of his/her reality.  It is a personal framework for organizing ideas, attitudes and theories about some aspect of the world in which a person lives.  When viewed in its totality, it is a personal description of the way all things work.

When we are young and/or inexperienced, our view is limited because we haven’t seen that much of the world.  Thirty two years ago when I first studied accounting, my worldview of accounting was pretty much limited to what was immediately in front of my nose (an only-in-front-of-nose-view).  Likewise, thirty years ago when I taught my first accounting class, my view of the world of accounting education was very limited.  It was not mature.  Never-the-less, I had a mental model of sorts.  Not a framework, it was more like a clothes hamper where I tossed my ideas and a few attitudes.  Somewhere along the path of my life, I built a few theories for explaining how a few isolated things worked (I always had teaching tendencies).  Eventually the clothes hamper was so crammed, disorganized and messy, I had to develop a framework for classifying and sorting everything.  So I worked on it.  And voilà–I had a worldview.

I’ve been asked to post a reading list for developing an accounting worldview.  I can’t, because it doesn’t work that way.  Here’s why.


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This article was published in the American Journal of Business Education.    I am entitled to place a copy on my personal web site, so am placing it here at this time.  Click here for a pdf copy.

The complete citation is:

Albrecht, W. David.  (2008).  Ace Your Accounting Classes:  12 Hints To Maximize Your Potential, American Journal of Business Education, Volume 1, Number 1 (Quarter 3), pp. 1-8.


Many students experience difficulties when they try to get good grades in their accounting classes, and they are searching for answers.  There is no single answer.  Getting a good grade in an accounting class results from a process.  If you know and understand the process-and can apply it–then your chances are much improved for getting a good grade.  I recommend a process that includes twelve steps: (1) know what the professor expects, (2) be your own teacher, (3) work hard from the first day, (4) attend every class, (5) take good notes, (6) participate in class, (7) read the textbook several times, (8) look for patterns, (9) do the homework, (10) study with a friend, (11) study long and hard for each exam, and (12) live healthfully.


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One should be able to do what one knows
Milt Hakel (Bowling Green State University)

The preceding statement is elegant in its simplicity and brevity, and so profound as to be able to drive all aspects of higher education.

In the 21st century, it is no longer appropriate for university classes to focus on knowledge acquisition on the part of students. New knowledge is being created every instant, and it is impossible for any one person to keep up with everything even in a very narrow field. Also, students today are adept at finding the knowledge they need when they need it. Professors emphasizing knowledge is passe, and I am embarrassed to be a colleague to so many professors who stubbornly adhere to the old ways. Also, it is just plain wrong for professors to assume that students will be able to figure out what to do with their knowledge once they graduate from college. If they don’t learn how to use it here, they won’t be able to take that skill with them. (more…)

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