welcome to acis 5034
DESCRIPTION
Welcome to ACIS 5034. Global Issues in Accounting and Information Systems. Topics NOT Covered. IFRS Foreign Currency Exchange Foreign Tax Issues CPA Exam-related Material. Course Purpose. To broaden the student’s understanding of the Global Business Environment Capitalism Globalization. - PowerPoint PPT PresentationTRANSCRIPT
Welcome to ACIS 5034
Global Issues in Accounting and Information Systems
Course Purpose
• To broaden the student’s understanding of the Global Business Environment– Capitalism– Globalization
The Nurnberg Funnel
The Lecture(The Sage on the Stage)
PowerPoint Lectures
Large Lecture Sections
Students in Lecture
Students in PowerPoint Lectures
No Nurnberg Funnel
Introduction to Concept Mapping
D.P. Tegarden
all materials made available for educational purposes only not to be used for commercial purposes without written permission
Why Concept Mapping?
Rote Learning (Memorization)vs.
Meaningful Learning
Meaningful Learning
• Learning occurs when new knowledge is added to an existing knowledge structure
• Knowledge is constructed; NOT discovered• Three requirements
– Relevant prior knowledge– Meaningful material– Learner must choose to learn meaningfully
What is a Concept Map?• Tool for organizing and representing knowledge• Directed Graph-based Knowledge Representation
– Concepts• a perceived regularity in events or objects, or records of events or
objects, designated by a label– Propositions (Linking Words)
• statements about some object or event in the universe, either naturally occurring or constructed
• contain two or more concepts connected with other words to form a sentence
ConceptMaps
Knowledge
Concepts Propositions ContextDependent
Teaching
Learning
To Aid
IS
IS
IS
Represent
HierarchicallyStructured
Are
Combineto Form
Crosslinks
MayBe
Labeled
Creativity
Interrelationships
Aids
Neededto Show
ToShow
Are
PerceivedRegularities
Are
Is a Basis For
Events
Objects
WordsSymbols
Different MapSegments
In
With
In
A concept map showing key ideas and principles exhibited in a good concept map.Based on Figure 3.9 from Joseph D. Novak, Learning, Creating, and UsingKnowledge: Concept MapsTM as Facilitative Tools in Schools and Corporations,Mahwah, NJ: Lawrence Erlbaum Associates, Publishers, 1998, p. 32
A Concept map showing that our meanings are a product of our idiosyncratic sequence ofexperiences. Based on Figure 4.1 from Joseph D. Novak, Learning, Creating, and UsingKnowledge: Concept MapsTM as Facilitative Tools in Schools and Corporations, Mahwah,NJ: Lawrence Erlbaum Associates, Publishers, 1998, p. 36.
Meanings
Our CognitiveFrameworks Our Actions Our Emotions
Concepts
Propositions
Personal Idiosyncratic
Experiences
Derive From
Are
From Our
Related To
Combinedto Form
Comprisedof
Accounting
FinancialInformation
System
FinancialStatements
EarningPower &
Solvency ofthe Firm
Stock & BondMarkets
Investors Creditors Managers Society
ResourceAllocations
Loans Shouldbe Made
ManageOperations Public Needs
Dividends andCapital Gains
Interest andRepayment of
Principle
PerformanceEvaluations
Investors',Creditors' &Managers'Decisions
CompensationContracts
Is A
WhichProduces
Showing That Impact
WhichHelps
Determine Determine If To Evaluate
In ReturnFor
In ReturnFor
LeadingTo
Impacting
WhichInfluence
That MayInfluence
A Concept map that could be used in an introductoryaccounting course. Based on Figure 3 from Bruce A.Leauby and Paul Brazina, Concept Mapping: PotentialUses in Accounting Education, Journal of AccountingEducation, Vol. 16, No. 1, pp. 123-138, 1998.
General Course Topics
• Intro to Course, Culture, and Concept Mapping• General Global Issues
– Class Discussion of Marber text– Class material located at (NOT in Scholar):
• http://www.acis.pamplin.vt.edu/faculty/tegarden/Acis5034.htm
• International Business• International Accounting