Investigating accounting podcasts for enhanced learning

1. Investigating accounting podcasts for enhanced learning Cheryl S. CrespiSchool of Business, Department of Accounting Central Connecticut State University New Britain, Connecticut

2. Introduction Engaging students in the learning process can amplify learning, but, do you find it a challenge? And, with today’s millennial student wanting to enjoy learning and interested in the latest technology, how do instructors meet these challenges? Use podcasting technologyto engage students in the learning process, enhance and reinforce learning, as a supplement to classroom lectures and students can use podcasting as a means to reinforce studying and learning.

3. Question: • What IS a podcast? You’ve visited all those other podcast sessions, workshops, roundtables etc. but still aren’t quite sure what one is? Take a peak here and no one will be the wiser. Answer: • Public accounting firms use them. Large multinational corporations use them. Small private companies use them. The word podcast originally was a combination o the words iPodand broadcast A PODCAST is an audio recording file that may be produced through a number of methods.

4. Question: • Why are podcasts positive?Why should I add them to my course? I don’t have enough time to cover all the concepts let alone add this technology! Answer: • It IS beneficial to learning! VARK!Visual (see script) Aural (hear podcast) Reading/Writing (touch/write script) Kinetic (do/create it) Podcasts can be one of many methods to teach and learn beginning accounting concepts. Also, repetition aids in learning and memory. • Neil Fleming, designer of VARK questionnaire and resources

5. So what’s needed to make a Podcast? I have SO little time! • Time consuming? Nope!Difficult? Nope! • Much literature is devoted to instructor created and provided podcasts for student use. This effective learning strategy describes an additional method! • Engage students in the learning process by having THEM make their own podcasts. • Turn their class/study notes into STUDY PODCASTS to reinforce learning!

6. Materials Needed • If using an iPhone • no additional materials are needed • If using a Mac • Garagebandsoftware (included) • If using a PC • use a free recording program such as Audacity (see directions) or use Windows Movie Maker • A few other items may be needed: 1.) Microphone(freestanding, headset, lapel, computer microphone or phone microphone); 2.) Computer; 3.) Well written Script (their notes)!

7. Millennial Tendencies • “Believe that it's "cool" to be smart and are fascinated by new technologies.” • “Appreciate . . . experiential activities, . . . and the use of technology. • “Strengths include . . . a collaborative learning style, and multitasking.” • “Cooperative learning exercises.” • “Expect individual attention, extra help, and other institutional resources to be provided in order to help them with any difficulties which they encounter.” • “Multitasking is a way of life for this generation. . . believe they can learn complex information while listening to music or engaging in other activities.” • ”preference to learn in their own time and on their own terms.” • “appreciate structured activities that permit creativity.” • “enjoy using technology.” • “We may need to invent some new teaching strategies, tweak some other learning strategies, and learn what we can about using technology effectively to enhance learning.” Reference: McGlynn A. Teaching Millenials, Our Newest Cultural Cohort. Education Digest [serial online]. December 2005;71(4):12-16. Available from: Academic Search Premier, Ipswich, MA. Accessed August 3, 2010

9. Question: • What topics are good for a student podcast? Answer: • First One: Introduction • Ratios • such as . . . Debt to Asset Ratio = TtlLiab/Ttl Assets and is the percentage of assets financed by debt • Formulas • such as . . . Assets = Liabilities + Stockholders equity • Concepts and Definitions • Such as . . . Accrual Basis Accounting records revenues when they are earned and expenses etc. • Instructor created Podcasts topics • Greeting, reviews, anything!

10. AICPA Core Competencies • Leverage Technology • “technology proficiency has become popular in the recruitment process, regular experience can give students a competitive edge in the workplace.” Wu • Communication • “communicate . . . information so that it is understood . . . should have the skills necessary to give and exchange information within a meaningful context and with appropriate delivery. They should have the ability to . . . deliver powerful presentations and produce examples of effective business writing. • Project Management • Organize and plan work and meet deadlines Wu, A., (2008). Integrating the AICPA Core Competencies into Classroom Teaching: A Practitioner's Experiences in Transitioning to Academia. The CPA Journal 78(8), 64-67.

11. Implications Millennials want to be engaged. Teachers want their students to be engaged. Engagement IS good! Sounds like a win-win situation. It can be if the teacher provides beginning accounting students with engaging, innovative and creative ways to learn the required material and concepts. Podcasts are ONE such method! When was the last time you saw a Millennial that did not have a technology device attached to their hands or head? Why not use those devices and focus their use towards learning? For the beginning accounting student, with the use of educational, classroom, studying podcasts, students can become engaged and enhance their learning of beginning accounting concepts. While podcasts are a creative and fun way for students to learn the material, whether teacher created or student created, podcasts can also add skills to a students’ repertoire (communication, technology, project management etc.) for that oft fretted resume and resulting fabulous job after graduation.

12. Podcast Trivia • iPod is one brand of MP3 player • AS of Jan 1, 2010, 250,000,000 iPods have been sold since first one in 2001 • Amazon.com sells MP3 players for as little as $27.00 • Estimated 1,500,000 iPhone 4s sold late June 2010 • Many websites assist in creating podcasts (Just google it) • Millennials love MP3 players! 

13. For Further Information • Who wants to carry one more set of papers home? • More information on this project can be obtained 1.) At the AAA Commons website. 2.) OR, contact Cheryl Crespi at crespichs@ccsu.edu, 860-832-3239. Feel free to take my business card. 3.) OR, write your name on the email sign up sheet on the table below. ↓