Education Sessions at the 2008 CAAA Annual Conference

Focus on Accounting Education

The CAAA Education Committee and the Conference Chair have organized the following sessions to help you prepare for the transition to international standards in the classroom as well as a variety of other engaging topics.

Friday, May 30, 2008

10:15-11:45 Concurrent Session 1E
IFRS - Get Ready
Presenters: Irene Wiecek, University of Toronto, Karen McCardle, CICA, and Ian Hague, CICA

This session is designed to answer any questions you may have about the transition to IFRS that is imminent. This is the first of three IFRS sessions and is the least technical. It will be most appropriate for individuals wanting a broad understanding of IFRS or for those of us that teach Introductory Financial Accounting courses. The session will focus on the conceptual framework of IFRS and the major philosophies of IFRS including the role of fair value. We will also cover timeline to transition issues from both a business and education point of view.

13:45-15:15 Concurrent Session 2F
Learning Strategies Exchange
Moderators: Brenda Bertolo, CMA Canada, and Jamie Aldcorn, Seneca College

Using a new format this year, award winners from the Howard Teall Innovation in Accounting Education competition as well as developers of other innovative submissions will be discussing their innovations. This session will involve short introductory presentations and then lots of time for participants to mingle and have discussions with the author of each submission. If you would like to see what the future of accounting education may look like or at least find a few new ideas to refresh your classroom content this session is for you.

13:45-15:15 Concurrent Session 2G
IFRS - Go Deep
Presenters: Nicola Young, St. Mary’s University, Karen McCardle, CICA, Karen Jones, CICA, and Ian Hague, CICA

This is the second of three IFRS sessions. Participants will be examining the impact of a number of specific IFRS topics including: property, plant and equipment, investment property, impairment issues, financial instruments, leases, and employee future benefits. A number of issues will be demonstrated via hands-on problem solving exercises. This session is appropriate for those of us teaching Intermediate Financial Accounting and for practitioners that are helping firms complete the transition.

Saturday, May 31, 2008

10:00-11:30 Concurrent Session 3F
Writing and Publishing Accounting Cases
Panel: Irene Gordon, Simon Fraser University, Eldon Gardner, University of Lethbridge, Gary Spraakman, York University, and Hugh Grove, University of Denver

This workshop is designed to help faculty that are considering writing and publishing accounting cases. The panel consists of the Associate Editor (Cases) at Accounting Perspectives, and three other faculty members that have published, written, and reviewed numerous cases. Each panel member will provide some “words of wisdom”, there will be plenty of time for questions and answers, and we will be constructively reviewing the two winning case submissions from the CAAA’s annual case competition.

10:00-11:30 Concurrent Session 3G
IFRS - Even Deeper
Presenters: Darrell Herauf, Carleton University, Karen McCardle, CICA, Karen Jones, CICA, and Ian Hague, CICA

In the third of our three IFRS sessions, participants will again be using hands-on, problem-solving exercises to explore previous topics in more depth as well as looking at changes in business combinations and foreign exchange. This session is most appropriate for those of us who teach Advanced Financial Accounting or for practitioners assisting clients with complex transition issues.

13:30-15:00 Concurrent Session 4E
Challenges in Accounting Education
Moderator: Norman Sheehan, University of Saskatchewan
Presenters:
Jamie Aldcorn, Seneca College
- Does classroom technology hinder learning?

Brenda Bertolo, CMA Canada
- Diversity: Encouraging Students' Success

Sandy Hilton, University of British Columbia
- Experiences using peer assessment

Aida Krneta, John Wiley & Sons Cda Ltd
- Using technology in accounting classes

Fred Phillips, University of Saskatchewan
- Real life examples in intro financial

Norman Sheehan, University of Saskatchewan
- Assessing classroom participation

Bob Sproule, University of Waterloo
- Using portfolios as an assessment tool

This interactive workshop is an opportunity for conference participants to exchange ideas with their colleagues from across Canada about a wide variety of matters involving accounting education. The workshop will include five round table discussions led by leading Canadian educators. The workshop is designed to allow participants to engage in most of the topics during the workshop time, and it should be lively, engaging, and interactive. Topics at the round table discussions include: evaluation tools used in competency based education, group and team work in class, corporate social responsibility, using technology effectively, innovative case discussions, and setting appropriate learning objectives for your course. The interactive nature of this workshop makes it an ideal opportunity for new attendees to get acquainted through stimulating discussion, and for the people who attended last year, an opportunity to pursue several tantalizing threads.

13:30-15:00 Concurrent Session 4F
New Audit Standards - Impact in the Classroom
Presenters: Kate Bewley, York University and Greg Shields, CICA

As a follow up to the session from last year, the presenters will be demonstrating the impact of the most significant changes as we transition to new auditing standards. This session will involve active use of short cases and audit problems so that participants have real examples to work with when developing new course material for assurance courses they teach.

15:30-17:00 Concurrent Session 5F
Teaching Ethical Behaviour and Professionalism
Presenters: Jim Gaa, University of Alberta, David McPeak, IFAC, and Kevin Misiewicz, University of Notre Dame

The accounting profession has for a number of years emphasized the importance of students and members developing a continuing understanding of professional ethics and the importance of applying ethical judgment to their practice. Practice analysis surveys continue to place professional values and ethics as the top competencies required of a newly certified accountant. While the professional programs of the accounting bodies incorporate ethics, and professional values, these need to be developed as students progress through the training process. The Universities and colleges have a strong role to play in developing ethical judgment in accounting students. This session will address the following:

Overview of ethical competencies and attributes required of a newly certified accountant (IFAC IES 4 and from professional accounting bodies competency lists)
Role of Universities/colleges in developing ethical competencies
Resources available

Plenary Sessions

Both plenary sessions will take place on Friday, May 30, 2008.

8:30 - 9:45 Plenary Session 1

Keith Boocock, Chief Executive Officer, Canadian Public Accountability Board (CPAB), will deliver the opening plenary address entitled "The Canadian Public Accountability Board: Five Years On." Mr. Boocock will be available to answer questions about CPAB, its future directions and its research needs.

15:45-17:15 Plenary Session 2

Professor Karim Jamal of the University of Alberta and Professor Steve Salterio of Queen's University will debate the following: "Does current regulation of the auditing profession contribute to the quality of financial reporting, and in particular, the reduction of financial fraud?" Professor Efrim Boritz of the University of Waterloo will moderate.

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