Excellence in teaching

Bryan Howieson is a Senior Lecturer in the Department of Accounting and Finance. At the undergraduate level Bryan teaches Financial Accounting 321 and Ethical Issues in Accounting Practice 252. At the postgraduate level he teaches Contemporary Issues in Financial Accounting 472 and also supervises some Honours, Masters of Accounting and Masters of Commerce students. Bryan won the Excellence in Teaching Award for Economics and Commerce in 1995 and 1997 for his teaching in Financial Accounting 321.

Constant changes in technology, the ever increasing globalisation of business, and calls for the international harmonisation of financial reporting are all working to change the nature of the accounting profession. For example, more than ten accounting standards have been substantially revised or introduced in the last year alone (ten years ago, the rate of change would only be approximately one accounting standard a year!). To cope with this constant change and innovation, students of accounting need to appreciate the increasingly inter-disciplinary nature of their profession and develop skills in problem-solving, critical thinking, teamwork, and communication. Traditional approaches to teaching financial reporting that are based on the rote learning of a "tool kit" of accounting techniques simply do not equip students for the modern business environment.

To help students develop these skills, I make considerable use of several types of resources and teaching methods. Variety in material is very important because different resources allow one to emphasise the development of different skills as well as stimulating and maintaining student interest through the use of current topical illustrations. Some of the resources I use include articles from the business media, case studies based on "real life" examples, the financial reports of leading corporations, material from sites on the internet and videos.

However, all the resources in the world will not assist students unless they are presented in an effective manner. Again, variety is important in the use of resource material and I use methods such as small group discussions, individual presentations and comment, and formal debate formats to analyse resource materials. These different methods ensure interest, develop analytical and communication skills and often assist those students, who may be shy, to gain confidence. Some of the key points in the use of resource materials include:

• Careful selection of resource materials. Ensure that the resource item clearly illustrates some aspect of the course. Will there be enough time in the session to fully evaluate the material (and conduct other necessary activities)? Has all the necessary information been provided?
• Do the students understand what is required of them? The instructions which accompany the resource item must be unambiguous and contain clear objectives. Will students need prior instruction in some formal problem-solving method(s) before they can productively analyse the material?
• Students must justify their responses to resource material. This cannot be over-emphasised. Clear conclusions must be reached and properly justified and defended. Justifications can include references to professional rules and standards but the use of any available evidence and the logic of students' arguments are just as important.
• Variety, variety and more variety - not only in terms of the type and content of resource materials, but also the methods of discussion and analysis.

As a final comment, the facilitator's role in the use of resource materials is of overriding importance. The facilitator must encourage and guide students throughout their analysis of a problem. Often there is no single "right" conclusion but there is always a "right" process of justification for that conclusion. Resource materials taken from one's own experiences, media and professional colleagues are invaluable for communicating the relevance of a course to students but such materials must be placed in context and given clear objectives.