Position and Issues Statements of
the Accounting Education Change Commission
Issues Statement Number 5
Evaluating and Rewarding Effective Teaching
CHARACTERISTICS OF EFFECTIVE TEACHING
Curriculum Design and Course Development
Use of Well Conceived Course Materials
Well Chosen Pedagogical Methods and Assessment Devices
Guidance and Advising
THE ADMINISTRATIVE TASK
REWARDING EFFECTIVE TEACHING
STRATEGIES FOR EVALUATING AND IMPROVING TEACHING
Observations by Colleagues
This Statement is issued by the Accounting Education Change Commission (AECC). The AECC was appointed in 1989 by the American Accounting Association and supported by the Sponsors' Education Task Force, representing the largest public accounting firms in the United States. Its objective is to be a catalyst for improving the academic preparation of accountants so that entrants to the accounting profession possess the skills, knowledge, and attitudes required for success in accounting career paths. The Commission encourages reproduction and distribution of its statements.
The Commission's first Position Statement, on the objectives of education for accountants, emphasized the importance of teaching. The Statement cited the need for training in instructional methods, recognizing and rewarding contributions to teaching and curriculum design, and measurement and evaluation systems that encourage continuous improvement of instructional methods and materials.1 Without progress in these prerequisites to effective teaching, the objectives of that Statement cannot be realized. Moreover, progress is needed in mechanisms for sharing ideas and techniques and in the culture and organizational climate that establishes and maintains the scholarly status of teaching within the professoriate.
All interested parties (e.g., university boards of trustees, regents, legislatures, governors, parents of students, and other sponsors of education) should help establish a priority on teaching and otherwise improve its effectiveness, but faculty and administrative leaders bear the greatest responsibility. CHARACTERISTICS OF EFFECTIVE TEACHING
The characteristics of effective teaching must be identified if their presence is to be measured and improvements envisioned. Understanding the characteristic of effective teaching is essential for faculty (so they know what is expected) and administrators (so they can assess performance). Five characteristics of effective teaching are listed below.
Curriculum Design and Course Development. To effectively design curricula and develop courses the teacher must: set appropriate objectives; develop a useful framework for the conduct of courses and programs; conceptualize, organize, and properly sequence the subject matter; integrate courses with other related courses, disciplines, and current research; and be innovative and adaptive to change.
Use of Well Conceived Course Materials. Effective course materials enhance presentation skills, fulfill course objectives, are consistent with current developments and new technology in the field, create a base upon which continued learning can be built, challenge students to think, and give them the tools to solve problems.
Presentation Skills. Effective presentation skills stimulate students' interests and their active participation in the learning process, respond to classroom developments as they occur, convey mastery of the subject matter, achieve clarity of exposition, instill professionalism, and engage students with different learning styles.
Well Chosen Pedagogical Methods and Assessment Devices. Effective pedagogical methods (e.g., experiments, cases, small group activities) vary with circumstances (e.g., size of class, nature of the subject, ability or skill being developed). Assessment devices (e.g., examinations,...
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College Teachers (2nd Edition) San Francisco, CA: Jossey-Bass Publishers, 1993
Boyer, Ernest L. Scholarship Reconsidered: Priorities of the Professoriate. Princeton, N.J.: The
Carnegie Foundation for the Advancement of Teaching, 1990.
University of Michigan, 1988.
Braskamp, Larry A. and John C. Ory. Assessing Faculty Work. San Francisco, CA: Jossey-Bass
Publishers (in preparation), 1993.
Diamond, Robert M. Designing and Improving Courses and Curricula in Higher Education. San
Francisco: Jossey-Bass Publishers, 1989.
Harrisonburg, VA: Center for Research in Accounting Education, 1990.
D.C.: American Association of Higher Education, 1993.
McKeachie, Wilbert J. Teaching Tips: A Guide Book for the Beginning College Teacher. (8th Edition)
Lexington, MA: Heath and Company, 1986.
Research to Improve Postsecondary Education, The University of Michigan, 1986.
Position Statement No. One: Objectives of Education for Accountants (September 1990).
Issues Statement No. 2: AECC Urges Decoupling of Academic Studies and Professional
Accounting Examination Preparation (July 1991).
Position Statement No. Two: The First Course in Accounting (June 1992).
Issues Statement No. 3: The Importance of Two-Year Colleges for Accounting Education
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