Session 1A: Applied Data Analytics Course for Accounting Students

Room: 204A, Convention Centre
Time: 10:15am - 11:00am EDT

Session Presenters

Eloisa Perez (MacEwan University)
Anna Czegledi (Conestoga College)

Session Description

Are you teaching Data Analytics (DA) and looking for strategies to make your course more relevant for your Accounting Students?

CPA Competency Map 2.0 focus on DA as a tool to identify, analyze, interpret and communicate relevant data and interrelationships for decision-making. Learning DArequires a set of pre-acquired skills, typically developedin pre-requisite statistics courses, enabling DAinstructors to develop a new set oftechnical skillsapplied to accounting. These new skills go beyond statistical analysis and techniques, as they prepare students to effectively use datato support evidence-based decision-making and provide a value-added recommendation for business.In this workshop, we analyze the three approaches to integrating DA into the accounting curriculum: focused, integrated and hybrid, and advantages and deficiencies from the perspective of instructors, students and programs.

Accounting graduates add value by applyingbusiness knowledge to DA toproducemeaningful recommendations, not by trying to compete with Data Scientists. In teaching DA to accounting students, we focus not only on the mechanics of statistical tools but mainly on business applications and how to contribute to the “data value chain.” Data value chains require high-level oversight by professionals who can measure the value of data, integrate sub-systems and ensure regulatory compliance. 

We will share our approach, which is consistent with the CPA view for accounting graduates, focusing on data interpretation for strategic decision-making and a deep business understanding. These skills put professional accountants in a solid position to provide the necessary oversight to creating and managing data value chains. 

This workshop is for you if you are looking for ideas and strategies to include applied DA in your teaching. This session will be beneficial for new and experienced faculty.

Through this interactive workshop, you will:

• Learn about focused, integrated and hybrid approaches in teaching DA for accounting students.
• Learn about the benefits and challenges of the DA-applied approach.
• By the end of this workshop, you will gain easy-to-use ideas to help you integrate more applied DA activities into your teaching and gain practical tips to overcome some implementation challenges. We will share recommendations on assignments and final exams and how to keep the marking process manageable.

Session 1B: Silo Mentality in Accounting Students: How Teaching Fundamental Systems Thinking Skills Can Help in Developing a Collaborative Mindset

Room: 204A, Convention Centre
Time: 11:00am - 11:45am EDT

Session Presenters

Anna Czegledi (Conestoga College)
Linda Scott Campbell (Conestoga College)

Session Description

Do you notice a “silo” mentality in your students? Would you like to know how to help students to see the cross-functional nature of organizational operations and enhance their employability? Traditional boundaries between the different disciplines are becoming blurred in today's global marketplace. Employers expect their recruited graduates to understand how the business operatesacross all functions due to the nature of the real-world business problem.

In the current business environment, professionalsare required toprovide effective and value-added decision support based on large, complex data sets. One possible strategyforthis task is adoptingthe Systems Thinking (ST) approach. SThas a holistic approach to the decision-making process. It is a framework for seeing interrelationships rather than things and patterns of change rather than snapshots. The core aspects of ST are seeing “the bigger picture”, appreciating other people’s perspectives, and looking at relationships, connectedness, process, patterns of systems, and context.

This workshop will focus on introducing ST to Internal Audit students. Future Internal Auditors will berequired to understand complex business processes and identify key risks and controls. An Internal Auditor is responsible for assessing compliance with regulatory and financial reporting requirements and helping businesses to improve their efficiency and productivity. Auditors are required to analyze data, use professional judgment, andsee “the big picture”in providingappropriate assessments at the right time.

If you want to learn about ST,one of CPA competencies 2.0 requirement, and looking for ideas on how to include more ST in your teaching, this workshop is for you.This session will be beneficial for new and experienced faculty. We will discuss implementation challengesand recommendations for overcoming them.

Through this interactive workshop, you will:

• Gain a practical understanding of the STapproach and how it can help develop a collaborative mindset in teaching accounting students.
• By the end of thisworkshop, you will gain easy-to-use ideas to help your students take a more active role in their learning of STand have practical tips on overcoming some implementation challenges.

Session 1C: Connecting the Dots: ESG and the Accounting Profession

Room: 204B, Convention Centre

Session Description

Canada’s net-zero emissions target, the establishment of an International Sustainability Standards Board (ISSB), recent social change movements, and the economic and social impacts of COVID-19 have increased the necessity for organizations to embed environmental, social, and governance (ESG) in their business strategies. Those that can achieve this integration will be better positioned to future-proof their business, protect the planet, and ensure inclusive, sustainable growth.

During this session, panelists—Charles-Antoine St-Jean, the newly appointed Chair of the Canadian Sustainability Standards Board, Pam Morrell, Nutrien’s Vice President, Corporate Reporting, and Edward Olsen, Partner, Enterprise Risk Services, & Leader, ESG for MNP—will share their perspectives and expertise on how ESG matters affect accounting. Moderated by Andy Thomas, CPA Canada’s VP of Precertification Education, attendees will gain a better understanding of the skills and competencies future CPAs will need to demonstrate to help organizations integrate ESG factors into strategy, risk, performance measurements and management, and reporting.

Simultaneous Interpretation

This online version of this session will have simultaneous interpretation. Please join the session via Zoom Events. You will then be able to select the interpretation option from the menu and select a language. If you are attending in-person, please ensure you bring headphones.

Session: Financial Accounting 1

Room: Kent
Session Moderator: Stacey Choy (University of Toronto)

Session: Labour and Accounting

Room: Brebeuf
Session Moderator: Mark Anderson (University of Calgary)

Session: ESG

Room: 205A, Conference Centre
Session Moderator: Nafis Rahman (University of Hong Kong)

Session: Gender and Sexual Orientation

Room: Buade
Session Moderator: Paulina Arroyo (University of Quebec at Montreal)

Session: Corporate Governance 1

Room: D'Auteuil
Session Moderator: Mélissa Fortin (University of Quebec at Montreal)

Session Sponsor

Stephen A. Jarislowsky Chair
in Corporate Governance

Session: CSR, Ethics, Accountability 1

Room: 205B, Conference Centre
Session Moderator: Yixing (Ivee) Che (University of Waterloo)

Session: Auditing, Financial Misreporting

Room: 205B, Conference Centre
Session Moderator: Nafis Rahman (University of Hong Kong)

Session: Financial Accounting and Reporting 

Room: 205B, Conference Centre
Session Moderator: Abiodun Isiaka (University of Regina)

Session 2A: Improving Students' Mental Health & Wellness in Accounting Courses

Room: 204A, Convention Centre
Time: 1:15pm - 2:00pm EDT

Session Presenters

Natalia Khinkanina, Ph.D., CPA (MacEwan University)
Michelle Malin, MPAcc, CPA (MacEwan University)

Session Description

Over the last few years, events have accelerated mental health to its limit. For university students, attending classes can be difficult enough without these extra stressors. This places them at a higher risk of suffering negative mental health outcomes (American College Health
Association, 2018). Creating a safe and inclusive classroom environment not only assists with student mental health and wellness but has also been shown to invigorate students’ learning (Pascarella & Terenzini, 1991).

As post-secondary educators, we are naturally focused on promoting intellectual curiosity and developing technical knowledge and skills with our students, but it is necessary for us to also recognize that our students are more than just intellectual beings. Our students have strong
emotional and social dimensions which work together with the classroom climate to influence learning and performance (Ambrose, Bridges, DiPietro, Lovett, & Norman 2010). Academics agree that educators must focus on social and emotional students' learning by recognizing,
understanding, and managing their emotions. Coordinated classroom activities can help to achieve students' well-being. (Weissberg, Durlak, Domitrovich, & Gullotta, 2015).

This education session will explore a variety of methods to improve classroom climate and encourage holistic student development in accounting courses, including:

• First day of class and throughout the semester activities to promote a safe and inclusive learning environment;
• Mid-semester feedback methods, including on classroom climate;
• Methods for reducing overwhelming exam anxiety for students;
• Providing early success opportunities for students at the beginning of the semester; and
• Tactics for increasing students’ perception of instructor empathy and approachability.

Session 2B: Covid, Caregivers and Collaborations: Lessons to Guide Us

Room: 204A, Convention Centre
Time: 2:00pm - 2:45pm EDT

Session Presenter

Lindsay McLachlan (Brandon University)
Karen Congo Farmer (Texas A&M)
Amy Fredin (St. Cloud State University)

Session Description

The past two years have taught us many lessons that we can utilize in our classrooms and research moving forward.  Whether we experience anything like the pandemic again, ways to improve our performance at work will benefit us in the years to come.

Accounting academics, identifying as women and caregivers, across Canada were asked to write a contribution as to how the pandemic has impacted their lives and the short- and long-term implications of these impacts.  The study found that academics have been impacted in a myriad of ways.  Research stopped or slowed, lower productivity was experienced, increased academic integrity concerns arose, academics left or plan to leave the profession, mental health was adversely impacted, and the loss of dedicated work time was experienced.  This same group of accounting academics identified suggestions to address these issues moving forward with the number one way being increased support.  Other suggestions included additional funding, adjustments to tenure and promotion criteria, and the option for a reduced workload.

These findings coincide with an emerging medical condition called attention deficit trait (ADT) that is exacerbated when we experience higher levels of stress and more physical isolation.  Unlike its more commonly known cousin, attention deficit disorder (ADD), ADT is solely brought on by environmental factors.  ADT can be managed through a variety of methods and together we will share experiences and lessons that we have utilized to control ADT’s impact on our performance and support each other in these difficult times.

Session 2C: Vivre la recherche comptable en français? Une réflexion quant à sa pérennisation

Room: 204B, Convention Centre
Time: 1:15pm - 2:45pm EDT

Session Moderator

Hanen Khemakhem (University of Quebec at Montreal)

Session Presenters

Yves Gendron is a professor of accounting at Université Laval. His qualitative research has three main areas of focus. He has studied various facets of the daily life of accountants in public practice, including how they make decisions in action, how they navigate difficult situations, and how they seek to legitimize their claims to expertise. Yves has also been interested in governance in listed companies, focusing on the processes surrounding the audit committee and compensation committee, as well as the practices of boards of directors regarding risk management. Finally, he has conducted several studies with an epistemological focus on such topics as the relationship between research and practice, the creation of the interpretive paradigm in accounting research, and the extent of performativity pressures in academia. In 2019, the Canadian Academic Accounting Association awarded him the Haim Falk Award for Distinguished Contribution to Accounting Thought. His work has been published in a range of academic journals in accounting and management. Yves is currently an editor at Critical Perspectives on Accounting and, as of June 2023, will be an associate editor at The Accounting Review.

Bertrand Malsch, Ph.D., is Associate Professor of Accounting at the Smith School of Business at Queens University. He is a member of the Quebec bar and the director of the CPA Ontario Centre for Corporate Reporting & Professionalism. His research is informed by socioorganizational perspectives, and focuses on a variety of contemporary issues, including the impact of audit regulation on professionalism, the effect of standard setting processes, the realization of the public interest, and the construction of auditor identity. He is editor at Accounting, Organizations, and Society, and Auditing: A Journal of Practice and Theory. Bertrand serves as a member of the Cannabis Oversight Committee established by the Cannabis Regulation Act in Quebec in 2019. Bertrand is also a board member of the Canadian Academic Accounting Association and Chair of the Research Committee. 

Caroline Blais DBA, CPA is a professor of management accounting in the Department of Accounting Sciences at the Business School of University of Sherbrooke. She holds a CPA designation and a doctorate in business administration. Her research interests include management accounting, performance management and measurement, innovation process, project management, digital transformation and small and medium enterprises. Her work has been published in the International Journal of Project Management and the International Journal of Innovation and Technology Management. She is a member of the Createch Research Centre on Intelligent Organisations at the University of Sherbrooke.

Samir Trabelsi is a CPA Ontario Distinguished Research Scholar and Professor of Accounting and Governance at the Goodman School of Business at Brock University. He holds a PhD in Accounting from HEC Montréal and a CPA Ontario designation. He teaches corporate governance, accounting, and research methodology at the undergraduate and graduate levels. In the spring of 2022, Professor Trabelsi was elected President of the Canadian Academic Accounting Association (CAAA), a key stakeholder in the accounting discipline and the owner of two of the most prestigious accounting journals in the world.

Professor Trabelsi's research expertise is in corporate governance, sustainability, corruption, greenwashing, and risk management. Dr. Trabelsi's research is funded by the Social Sciences and Humanities Research Council of Canada (SSHRC). Professor Trabelsi has received the Brock University Award for Excellence in Teaching (2017), the Departmental Researcher of the Year Award (2019), and the Goodman School of Business Distinguished Scholar of the Year (2021).

Professor Trabelsi is the founder of the Global Initiative for Governance and Sustainability (GIGS), a global initiative that supports research, education, and thought leadership on four aspects of corporate governance and sustainability for for-profit and nonprofit organizations: governance structures, sustainability, risk management, and ethics. Professor Trabelsi has organized and spoken at numerous international conferences and seminars. These events have brought together academics and practitioners from across the province, Canada, and around the world. He is a frequent speaker and commentator on governance and sustainability reporting issues in various media outlets including television, radio, and print.

Session Description

Details coming soon.

Simultaneous Interpretation

This online version of this session will have simultaneous interpretation. Please join the session via Zoom Events. You will then be able to select the interpretation option from the menu and select a language. If you are attending in-person, please ensure you bring headphones.

Session: Financial Accounting Mixed Method

Room: Kent
Session Moderator: Sameera Khatoon Hassan (York University)

Session: Financial Accounting and Auditing

Room: Brebeuf
Session Moderator: Benjamin Hoffman (Cleveland State University)

Session: Accounting & Information Technology

Room: 205A, Conference Centre
Session Moderator: Wilbur Xinyuan Chen (Hong Kong University of Science and Technology)

Session: Auditing 1

Room: Buade
Session Moderator: Pauline Wu (University of Warwick)

Session: CSR, Ethics, Accountability 1

Room: D'Auteuil
Session Moderator: Patrick Ryu (University of Manchester)

Session: Managerial Accounting 1

Room: 205B, Conference Centre
Session Moderator: Alisher Mansurov (Nipissing University)

Session: Various trends in accounting 

Room: 205B, Conference Centre
Session Moderator: Kenny Lin (Lingnan University)

Session 3A: An Integrated Approach to Teaching ESG issues in Accounting Education

Room: 204A, Convention Centre
Time: 3:15pm - 4:00pm EDT

Session Presenter

Alex Zhang (City University of Hong Kong)

Session Description

I adopt an integrated approach to teaching ESG issues in accounting education. The integration manifest in the following four aspects.

Integrate ESG issues with traditional accounting topics.

ESG reporting has a compliance component that is inseparable from traditional financial reporting. For example, assessing the exposure to long-term assets' climate risks is an asset impairment issue. In teaching the TCFD framework, I integrate with topics infinancial reporting to form a comprehensive view.

Managing ESG performance, such as reducing employee injury rates, has an operational aspect that is inseparable from traditional managerial accounting.For example, just-in-time inventory management improves costefficiency but may harm workplace safety by reducingsystem buffers for accidents. By integrating ESG issues with traditional managerial accounting topics, I empower students with a stakeholder-oriented perspectiveon managerial accounting.

2. Integrate ESG issues with data analytics.

ESG issues are, by nature, grounded in big data. In teaching ESG issues, I encourage students to analyze ESG issues with data analytics tools, such as using data visualization tools to present ESG data. In a discovery-based case study, I also encourage students to explore how data analytics could be used to set ESG performance metrics in CEO compensation contracts.

3. Integrate ESG issues with the teaching-research nexus.

Academic research offers significant insights into ESG issues. I integrate academic findings in teaching ESG issues to foster students' critical thinking. For example, by showing academic findings on the drastic divergence of several leading ESG ratings in their scopes and measurement, I led class discussions on the inherent difficulty of measuring ESG performance and how to tackle the different ratings.

4. Integrate ESG issues with career discovery.

In group projects, students are asked to investigateskill requirements for ESG-related jobs and how to prepare.

Session 3B: Empower the Future Eco-Warriors (Accountants) by Embedding SDGs into Active Learning Case Studies

Room: 204A, Convention Centre
Time: 4:00pm - 4:45pm EDT

Session Presenter

XingDong Yan (AccountingPod)

Session Description:

Purpose of the study

Accounting educators and their education technology strategic partners will be pleased to hear that “the eco warriors of tomorrow will be accountants” (COP26; Maslin, 2021). We concur the view as accounting has been dealing with measurement, recognition and disclosure of economic events and transactions.

While this poses challenges for the educators and academics, at the same time this represents a great opportunity for practicing accountants now and in the  future, adding value to their business customers. Thus, it seems an opportunity as well to develop curriculum in line with UN SDGs.

Given the constant time constraint and the rapid pace of change, enhancing core accounting curriculum to include the practical use and interaction with non-financial sustainability data and subsequent acquisition, structuring and reporting for business is a challenging task  for  accounting educatorsat the best of times. However, with technological progress, there are emerging solutions to the challenge including the use of synthetic data.

We explore the power of ‘hands on’, individualized and localized learning in the classroom, on the real tools and with the real stories of business today. We use real world big-data based (sharing economy, agribusiness and Software as a Service(SaaS) etc)  case studies, on current industry tools( QuickBooks, Sage, Xero, Power BI, Tableau, Excel, Google Sheets, Google Data Studio, Alteryx,  Python Notebooks) to demonstrate how sustainability initiatives such as practices in sharing economy, agribusiness carbon calculations, lead to sustainability data reporting by the accountant of non-financial information.

This represents a natural evolution of the accountant’s role from solely reporting financial data, which complements the information provided under IFRS/GAAP and enrich investors information set when it comes to risk-reward tradeoff in making investment decisions. 

Key research questions

How do we collaboratively and effectively create curriculum aligned, efficacious learning activities and assessments for learners of accountancy to become part of the journey to contribute value for a better environment?

Key findings

The findings indicate curriculum aligned big data case studies focusing on SME sustainability reporting evolves into creating environmental value, sustainable initiatives and strategy development.   

The learnings from the case study for an early stage accountant or career changer showing interest in climate accounting/ finance provides not only a sufficient foundation for the vocabulary of sustainability initiatives and reporting frameworks but a hands on opportunity to explore real non-financial sustainability data.

Contribution of the study

Re-ignites passion for the profession of accountancy and importance of the accounting curriculum in the environment and society. Eco/Green Economy accounting as a new area of undergraduate and postgraduate study. Highlights role of accountant as a green advocate directly helping SMEs impact climate change. Demonstrate extensibility of  big data accounting case studies to include sustainability thinking and reporting on climate risk and ESG. Participate in major sustainability reporting frameworks.

Session 3C: CPA Canada: Removing Barriers in CPA Pre-Certification Education for Indigenous Learners

Room: 204B, Convention Centre
Time: 3:15pm - 4:45pm EDT

Session Presenters:

Robert Andrews (AFOA Alberta)
Yuen Ip (CPA Western School of Business)
Jennifer Reed (CPA Canada)

Session Description:

In efforts to support the Truth and Reconciliation Commission (TRC) of Canada's Calls to Action and United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP), and in attempts to remove the barriers for Indigenous learners in accounting education, CPA Canada, CPA Western School of Business and the Aboriginal Financial Officers Association of Alberta have partnered to offer a pre-certification education pilot program for Indigenous learners. Indigenous learners who are registered in the pilot engage with Indigenous content, peers, facilitators, and mentors, thereby creating an environment where Indigenous learners feel that their experiences, perspectives and aspirations are understood, centred and honoured. In this session, the presenters will describe the details of the pilot program, share samples of the supplemental Indigenous curriculum content, the process undertaken, and the experience and lessons learned so far.

Simultaneous Interpretation

This online version of this session will have simultaneous interpretation. Please join the session via Zoom Events. You will then be able to select the interpretation option from the menu and select a language. If you are attending in-person, please ensure you bring headphones.

Session: Financial Accounting 2

Room: Kent
Session Moderator: Simon Wolf (University of Cologne)

Session: Taxation

Room: Brebeuf
Session Moderator: Henning Giese (Paderborn University)

Session: Empathy & Feedback; Inter-paradigmatic Research

Room: 205A, Conference Centre
Session Moderator: Joanna Andrejkow (Western University)

Session: Corporate Governance 2

Room: Buade
Session Moderator: Yetaotao Qiu (University of Manitoba)

Session Sponsor

Stephen A. Jarislowsky Chair
in Corporate Governance

Session: Financial Accounting 3

Room: D'Auteuil
Session Moderator: Khin Phyo Hlaing (Saint Mary's University)

Session 4A: "Business Beyond Borders" – A Holistic Approach to Applied Education

Room: 204A, Convention Centre
Time: 8:45am - 9:30am EDT

Session Presenters

Fiaz Merani (Southern Alberta Institute of Technology)
Abidemi Akinloye (Southern Alberta Institute of Technology)

Session Description

Purpose

If the purpose of applied education is to provide students with knowledge and skills that they need in order to become productive members of society, how can educators provide practical opportunities for them to connect academic knowledge with real-world experiences. ‘Business Beyond Borders’ is an initiative which is based on a variation of internships and travel abroad programs. The program takes students from the School of Business on international trips and partners with civil society non- governmental organizations in developing countries to undertake assignments to strengthen their business functions. The students obtain practical business experience during their overseas work while theNGOs’ benefitfromskills and knowledge transfer provided by the students and the supervising Faculty. The program also enables students to be immersed in the cultural and business practices of the host country in this holistic approach to learning that goes beyond the classroom. The program, partially funded by the CPA Education Foundation, provides learners an opportunity to apply their business education and develop an appreciation of the pluralistic nature of our world. Business beyond Borders, has to date, taken SAIT business students to destinations including Belize, Dominica and Zanzibar.

Civil Society Organizations

A key feature of ‘Business Beyond Borders’ is the partnership with a non-governmental organization in the host country. Work assignments are dependent on the mandate of the NGO whose work can range from nature conservation, vocational skills enhancement and economic development. Within the range of the NGO’s varied nature of work, students have an opportunity to apply their education from all subject areas through this experience. As an example, in 2019, the program landed in Dominica, a tiny Island country in the Caribbean with a total population of 70,000. Partnering with the National Development Foundation for Dominica (NDFD), an organization that provides micro-loans and small business consulting services to its clients, the team conducted NDFD staff training sessions on human resource topics following a needs analysis. In addition, multiday workshops were developed and delivered for small business clients of NDFD to help them strength various aspects of their business plans.

Session 4C: Early Guidance to Update Courses/Programs to Reflect the CPA Competency Map 2.0

Room: 204B, Convention Centre
Time: 8:45am - 10:15am EDT

Session Description

Attend this session to discuss the possible implications that the new Competency Map (CM2.0) and the proposed changes to the New Certification project may have on undergraduate and graduate courses and programs. The session will be led by Jacqui Mulligan, CPA, CA, and Jane Bowen, FCPA, FCA, both of whom are key members of the CPA profession’s New Certification Project. The presenters will share some lessons learned from the early stages of the development of the new certification program and then discuss how attendees may consider changing the content of courses and programs going forward. Furthermore, to facilitate the discussion, examples of draft course outlines will be shared. If faculty and post-secondary institutions begin to think about this now, even before the certification program is finalized, academics can start the process of revising course content, if necessary.

Simultaneous Interpretation

This online version of this session will have simultaneous interpretation. Please join the session via Zoom Events. You will then be able to select the interpretation option from the menu and select a language. If you are attending in-person, please ensure you bring headphones.

Session: Financial Accounting 4

Room: Kent
Session Moderator: Jae B. Kim (Lehigh University)

Session: Auditing 2

Room: Brebeuf
Session Moderator: Chia-Chun Hsieh (National Chung Cheng University)

Session: Contracts

Room: 205A, Conference Centre
Session Moderator: Wenqian Hu (University of Waterloo)

Session: Climate

Room: Buade
Session Moderator: Minjia Li (University of British Columbia)

Session: Financial Accounting 5

Room: D'Auteuil
Session Moderator: Han-Up Park (University of Saskatchewan)

Session: Financial Accounting and Corporate Governance

Room: 205B, Conference Centre
Session Moderator: Chung-Min Ho (National Yunlin University of Science and Technology)

Session: Earnings and Various trends in accounting 

Room: 205B, Conference Centre
Session Moderator: Samir Trabelsi (Brock University)

Session 5A: CAAA Teaching Circle

Room: 204A, Convention Centre
Time: 10:30am - 11:15am EDT

Session Presenters

Sonia Dhaliwal (University of Guelph)
Anna Czegledi (Conestoga College)

Session Description

Are you looking for the opportunity to learn new teaching ideas and share your experience and challenges with other CAAA members? If you answer yes, this workshop is for you. Teaching Circleis a new CAAA initiative which started in 2022 and attracted faculty from several educational institutions. Teaching Circle participants had the opportunity to discuss the “Engaging Ideas: The Professor's Guide to Integrating Writing, Critical Thinking, and Active Learning in the Classroom”bookand current issues such as Sustainability exposure drafts. 

During this interactive workshop,you will learn more about Teaching Circle and will participate in a sample CAAA Teaching Circle meeting. You will receive an educational paper we will discuss. In addition to the selected paper, you have the opportunity to discuss other topics, for example,

• What difference do I want my course to make in my students’ lives – in their sense of self,their values, and their ways of thinking?
• What is my unique stamp on this course?
• Ten years later, what do I want them to remember about my course? (Bean and Melzer, 2021)

This session will be beneficial for new and experienced educators. By the end of the workshop, you will learn about CAAA Teaching Circle and how toparticipate. You could also recommend future reading topics/books.

Session 5B: Proposition d’un atelier d’échanges et appel à manifestation d’intérêt* autour du thème : Excellence, handicap mental et inclusion

Room: 204A, Convention Centre
Time: 11:15am - 12:00pm EDT

Session Presenters

Nathalie Angelé-Halgand, PhD (Université de Sherbrooke)
Dunia Ghannam, PhD (Université Libanaise Beyrouth)
Michèle Kosremelli Asmar, PhD (Université Saint-Joseph de Beyrouth [USJ] et Université de Montréal)

Session Description

Un atelier en deux parties :

1. Présentation d’une expérience de développement d’une formation visant des jeunes ayant un handicap ou une déficience mental(e), à l’Université Saint-Joseph.
2. Échanges et discussion autour des conditions de transposition d’expériences de ce type aux universités canadiennes.

Problématique :

La problématique est double et tient à :

1. Un besoin partiellement ou non satisfait par le système socio-éducatif :

Les parents dont l’enfant naît avec un handicap ou déficience mental(e) (troubles « dys », retards cognitifs, autisme, etc…) sont très tôt confrontés au redoutable défi de le maintenir dans un environnement inclusif, seul apte à garantir le niveau de stimulation intellectuelle requis pour éviter toute perte de chance dans le développement cognitif de leur enfant. Les choses se compliquent encore lorsque l’enfant atteint l’âge adulte qui correspond à la fin des dispositifs d’accompagnement des apprentissages, alors que les parcours de professionnalisation semblent inachevés.

2. Une importance croissante accordée aux questions d’inclusion dans les universités :

Les universités sont de plus en plus sensibles à leur responsabilité sociale, et notamment les questions d’inclusion, à l’instar de l’Université de Sherbrooke qui a choisi de qualifier d’« inclusive et mobilisatrice » sa démarche stratégique.

Dans ce contexte, certaines universités décident de s’engager dans la conception de solutions innovantes sous l’impulsion de certains parents, qui se transforment alors en « courtiers de compassion », comme le montre Ghannam (2022).

L’objectif de l’atelier est de présenter le programme développé depuis 2018 par l’ONG Include représentée par sa présidente, Michèle Kosremelli Asmar à l’USJ, ainsi que les développements qui s’en sont suivis, puis d’alimenter une réflexion collective sur les possibilités de développer des formations d’excellence, en équipes pluridisciplinaires, pour répondre à de tels besoins, dans les universités canadiennes.

Session 5D: Creating and using synthetic "big" data to promote experiential learning and support academic integrity

Room: 204B, Convention Centre
Time: 11:15am - 12:00pm EDT

Session Presenters

Michael Marin
Gerhard Trippen
Irene Wiecek

Session Description

In today’s digital age, data-driven decision and problem-solving skills are required. While many academics have incorporated big data and data analytics in the classroom, the issues of data privacy, accessibility, and complexity remain and present a challenge to successfully implementing experiential learning initiatives. This session will introduce the concept and application of synthetic data generation and how it can circumvent a lack of readily available and privacy-protected data. The need for different types of educational material and big data continues to grow and there are opportunities to collaborate with colleagues outside of accounting and outside of academic institutions. Working in cross-disciplinary teams and with employer partners will allow for more impactful insights and provide more realistic and practical learning activities related to data. We will discuss data generation techniques and models (including use of technologies such as ChatGPT), accuracy validation and privacy preservation. We will also present a case study where synthetic data was employed and an industry partner engaged. Lastly, we will conclude with an overview of the BIGDataAIHUB, a sandbox for working together with different stakeholders to encourage and support the use of big data, AI and emerging technologies in the classroom.

Session 5C: AcSB: Academics in standard setting

Room: 204B, Convention Centre
Time: 10:30am - 11:15am EDT

Session Presenters

Marc Joyal, CPA, CA

Marc is a member of the Canadian Accounting Standards Board and the Chair of the AcSB’s Not-for-Profit Advisory Committee. Marc has over 30 years of experience in financial management and reporting, treasury and investments, information technology, and facilities resources management. During his career, Marc was responsible for financial reporting under IFRS, private, and not-for-profit enterprises standards. Marc is currently a visiting professor at Telfer School of Management – University of Ottawa.

Session Description

Discuss how the AcSB currently involves academics in standard setting, items on the IASB agenda that research will be helpful and seek feedback on other ways to work together.

Simultaneous Interpretation

This online version of this session will have simultaneous interpretation. Please join the session via Zoom Events. You will then be able to select the interpretation option from the menu and select a language. If you are attending in-person, please ensure you bring headphones.

Session: Performance and Compensation

Room: Kent
Session Moderator: Seung Hwan (Peter) Oh (McGill University)

Session: Disclosure, ESG

Room: Brebeuf
Session Moderator: Emily Wang (Hong Kong University of Science and Technology)

Session: Financial Accounting and Profession

Room: 205A, Conference Centre
Session Moderator: Lamia Chourou (University of Ottawa)

Session: Taxation and Financial Literacy

Room: Buade
Session Moderator: Vanessa Heinemann-Heile (Paderborn University)

Session: Financial Accounting 6

Room: D'Auteuil
Session Moderator: Mohammad Hendijani Zadeh (Saint Mary's University)

Session: Financial Accounting and Reporting 3

Room: 205B, Conference Centre
Session Moderator: James Smith (University of Lethbridge)

Session: Zombie firms. Covid and Stress

Room: 205B, Conference Centre
Session Moderator: Yan Ma (University of Calgary)

Session 6A: Set the Stage for Students to Engage

Room: 204A, Conference Centre
Time: 1:45pm - 2:30pm EDT

Session Presenters

Karen Congo Farmer (Texas A&M)
Dr. Amy Fredin (St. Cloud State University)

Session Description

If your students have switched from being bored and disengaged on Zoom to being bored and disengaged back in the classroom....then set the stage to help them re-engage.

Student engagement improves learning outcomes. Therefore, finding ways for us to engage with students, to have students engage with each other, and for students to engage with the material is pivotal to both student and teacher outcomes.

From the first moments of each topic, help students relate to the material by using interesting, relevant, and fun class-opening activities. Finding ways to relate topics to their everyday lives helps students to make meaning from theory. Further, using brief, on-topic activities where students interact with each other fosters a positive learning environment, improves rapport, and facilitates networking.

This presentation will feature class-opening activities that closely align with managerial and cost accounting topics, yet some apply broadly to all of accounting. Once we share our ideas, you'll be able to find class-opening activities that work throughout the accounting discipline.

Session 6B: Learning Your Purpose and Finding Your Purpose in Learning

Room: 204A, Conference Centre
Time: 2:30pm - 3:15pm EDT

Session Presenters

Karen Congo Farmer (Texas A&M)
Dr. Amy Fredin (St. Cloud State University)

Session Description

In a future-oriented classroom, you need future-oriented students. As an application of the concepts of mission, vision, and strategy, this presentation will show you how to create an assignment where students consider their roles as learners, and their goals for achievement in your class. But before you have them state their personal missions as students, and their visions for an A, remind them that they’relifelong learners, which is bigger than just getting through one class. In framing the assignment this way, you’ll help students achieve the following outcomes:

• They will individualize strategic terms by applying them personally.
• Students will articulate their mission, and work through strategy selectionto achieve their vision.
• In the process, they will contemplate their existing learning methods while being exposed to new and better learning methods.

Even if business strategy isn’t on your syllabus, this assignment is still relevant for your students since this assignment sets the stage for the rest of the course. In addition, a clever by-product of this assignment is having students ponder learning methods beyond memorizing, which will serve them for professional exams, and throughout their careers.It’s meta: they’ll learn their purpose, and find purpose in learning.

All of this, including student feedback on the assignment, will be demonstrated in our presentation.

Session 6C: Understanding and Addressing Barriers to Indigenous Learners in Business and Accounting Studies

Room: 204B, Conference Centre
Time: 1:45pm - 3:15pm EDT

Session Presenters

Doretta Thompson, CAPA (CPA Canada)

Doretta is CPA Canada’s director of Social Impact and Financial Literacy Leader. She is responsible for CPA Canada’s social responsibility initiatives, including CPA Canada’s international award-winning Financial Literacy program, the CPA Martin Mentorship Program for Indigenous High School Students, and programs that support financial literacy and capacity building in Indigenous Communities. A graduate of Trinity College, University of Toronto, Doretta holds a Certified Aboriginal Professional Administrator (CAPA) designation from AFOA Canada and serves on the boards of AFOA Canada and the Indigenous Learning Centre, as well as on the Financial Consumer Agency of Canada’s Financial Literacy Working Group for Indigenous Peoples. She has overseen research initiatives focused on better understanding the barriers faced by Indigenous students pursing accounting and finance education and testing mentoring models to support Indigenous student success. She was also a member of the FCAC working group that developed the Government of Canada’s framework for workplace financial literacy and the Advisory Committee of Excellence Canada’s financial literacy standards. She is a recipient of the Queen Elizabeth II Diamond Jubilee Medal.

Dr. Robert Andrews, DBA, CPA, CMA (Athabasca University)

Dr. Robert Andrews is the AFOA Alberta's Executive Director and is the Program Director of Indigenous Business, and Assistant Professor within the Faculty of Business, Athabasca University. He is a member of the Kainiwa Nation (Blood Tribe). Robert has developed and delivered management programs to Indigenous organizations across Canada and has authored numerous teaching case studies. He designed a culturally relevant management program for First Nations' senior management. Robert co-developed the curriculum for Harvard Business School's executive certificate - Leading People and Investing to Build Sustainable Communities for Indigenous Leaders. Dr. Andrews has facilitated and offered training to many diverse groups, including First Nations' Chief and Council and Federal and Provincial Departments, as well as professional associations and organizations. He innovated management undergraduate instruction to Indigenous people to address systemic barriers to success with Athabasca University. He also co-developed their Indigenous major within the Bachelor of Commerce program. He has taught at the graduate and undergraduate levels at Athabasca University and the University of Calgary. Robert is a Chartered Professional Accountant (CPA, CMA), holds a Doctorate in Business Administration (DBA) from the University of Calgary and an MBA with Distinction from Cornell University and is a Certified Aboriginal Financial Manager (CAFM).

Session Description

Indigenous peoples are under-represented in the business and accounting disciplines. CPA Canada, to increase the representation of Indigenous people in accounting, co-funded a study into the barriers that Indigenous people face as they pursue business education in post-secondary institutions. The study, led by a First Nation researcher, utilized qualitative methods and analyzed the experiences of Indigenous learners across Canada. The findings present an authentic and troubling account of the challenges Indigenous learners face and the efforts that must be made to surmount these hurdles to succeed in business and accounting programs. This session will enumerate the challenges faced and place the barriers in a conceptual framework to understand and support ways to reduce the barriers. In addition, the findings were used to support the AFOA Alberta and CPAWSB Indigenous pilot programs as outlined in Concurrent Sessions 3C: CPA Canada: Removing Barriers in CPA Pre-Certification Education for Indigenous Learners.

Simultaneous Interpretation

This online version of this session will have simultaneous interpretation. Please join the session via Zoom Events. You will then be able to select the interpretation option from the menu and select a language. If you are attending in-person, please ensure you bring headphones.

Session: Financial Accounting 7

Room: Kent
Session Moderator: Feng Tang (University of Macau)

Session: Analysts

Room: Brebeuf
Session Moderator: Peng Wang (McGill University)

Session: Auditing and AIS (Room 205A, Conference Centre)

Room: 205A, Conference Centre
Session Moderator: Adam Vitalis (University of Waterloo)

Session: Disclosure

Room: Buade
Session Moderator: Ke Wang (University of Alberta)

Session: Auditing 3

Room: D'Auteuil
Session Moderator: Ye Wang (Toronto Metropolitan University)

Roundtable 1: L’intégration des questions environnementales, sociales et de gouvernance (ESG) dans l'enseignement d’un cours de base en comptabilité financière

Room: 205B, Conference Centre
Time: 1:45pm - 2:05pm EDT

Session Presenter

Houda Affes (Université TELUQ)

Session Description

Les comptables sont aujourd’hui au cœur du processus de normalisation et de certification de l'information sur la durabilité. La conception des deux premières normes obligatoires sur la durabilité par l’ISSB s'est faite en collaboration avec l’IASB. De plus, selon le rapport de l’IFAC 20211 sur la vérification d'information sur la durabilité, 94% des entreprises canadiennes produisent des rapports RSE dont 75% sont vérifiées par un cabinet d’audit comptable ou une firme affiliée.

J’ai entrepris l’intégration de l’enseignement des enjeux liés à la durabilité à l’occasion de la refonte du cours de base en comptabilité financière pour gestionnaires de l’université TELUQ (SCO2205 –Présentation et analyse des états financiers). Ce cours est exclusivement offert en ligne et s’adresse à des étudiants de baccalauréat visant une carrière dans différents domaines de la gestion. Il est aussi offert dans différents programmes courts en comptabilité et en comptabilité et finance adressés à des étudiants qui désirent parfaire leur formation en comptabilité afin d’avancer dans leur carrière ou afin de mettre à jour leurs connaissances en comptabilité.

L’intégration a été faite de façon progressive parallèlement à l’enseignement du contenu purement comptable lié aux normes comptables. Les sujets intégrés couvrent des sujets comme les objectifs de la divulgation sur la durabilité, les aspects ESG couverts, les organismes impliqués dans la normalisation de la durabilité, les utilisateurs de l’information sur la durabilité, les normes de l’ISSB, les règlementations liées des ACVM2, etc.). Ce contenu sur la durabilité est présenté en complément à chaque semaine de cours à travers un matériel supplémentaire conçu et mis à la disposition des étudiants sur le site web du cours sous une rubrique spéciale appelée « Questions d’éthique et de durabilité».

Afin de ne pas surcharger l’étudiant avec d’autres lectures, cette rubrique est présentée sous forme de questions qui suscitent la curiosité de l’étudiant. Dans la suite la réponse est présentée sou format de texte synthétisé et schématisé dans la majorité des semaines du cours et dans certaines semaines sous forme de courtes vidéos ou de témoignages d'experts. À la moitié du cours et juste avant l’examen de mi session, les étudiants sont amenés à analyser le rapport RSE d’une entreprise canadienne du secteur de distribution alimentaire, puis vers la fin du cours ils sont amenés à analyser le rapport RSE d’une entreprise canadienne du secteur de l’extraction minière et pétrolière, en parallèle à l'analyse de leurs états financiers.

Roundtable 2: Collaborating to Enhance Academic Integrity

Room: 205B, Conference Centre
Time: 2:10pm - 2:30pm EDT

Session Presenter

Teresa Hoffert, CPA

Session Description

In this session, you will learn about a unique project that implemented computerized tests across all sections of Introductory Financial Accounting using D2L/Brightspace. The goal was to have consistent tests across sections that were mostly auto-graded, algorithmic, and robust to enhance exam integrity and to reduce academic misconduct. You will learn how to create your own auto-graded and pooled questions and include spreadsheets in exams. Best practices for using Respondus Lockdown Browser will be covered. 

Problem

The 2020 global pandemic shifted the way post-secondary learners had been assessed. Overnight, paper exams disappeared and instructors scrambled to learn new technologiesfor online testing. Many exams became open book, leading to students not retaining as much knowledge. Further compounding the issue of online testing was the fact that instructors did not always have a means to confirm who had written the exam. Decreased exam integrity led to an increase in academic dishonesty. The return to in person classes did not lead to a return of high integrity exams. In fact, academic dishonesty was on the rise.

Our Story

In order to return to robust, high integrity exams in our Introductory Financial Accounting I course, we implemented D2L (computerized) exams using Respondus Lockdown Browser. The project has been implemented in 3 phases from small to large scale rollout.

These significant changes were only possible with the collaboration of all instructors and management. Teamwork has allowed us to troubleshoot quickly and to find best practices in a quick and efficient manner. Working alongside other like-minded individuals has allowed us to develop creative ways to move paper questions to auto-graded questions with pooling and multiple versions to ensure robust exams which enhance academic integrity.

Roundtable 3: Increased Engagement = Increased Learning

Room: 205B, Conference Centre
Time: 2:35pm - 2:55pm EDT

Session Presenter

Lindsay McLachlan (Brandon University)

Session Description

Changes emerging in the learning environment and a new generation of students led me to consider how to best reach current and future students in the last couple academic years.  Today’s students are looking for more than previous generations and educators want to be able to give that to them.  One way to improve the connection between teaching and learning is through engagement.  By engaging students, the learning experience is improved by ensuring knowledge is deeper and retained for the long-term. 

My presentation will focus on how educators can improve student engagement in three areas by providing examples from my own experience.  The three areas include (1) engaging with the material that is being covered by having weekly open-book, low stakes quizzes and in-class exercises, (2) engaging with their fellow classmates by utilizing the think-pair-share strategy and having students present solutions to questions and cases and (3) engaging with their instructor by being available outside of class time, meeting them where they are and showing them through small acts that I am invested in their learning. 

My experience of focusing on improving engagement in the classroom has resulted in many benefits.  Attendance and participation during office hours increased substantially for courses in which engagement was a focus and final grades improved compared to previous years when I had taught the exact same courses. 

Participants attending this session will have the benefit of learning from my experience of what worked well for my accounting students.  The goal of this talk is for everyone to understand the importance of engagement in the classroom and leave withadditional ideas of how to improve student engagement in their own learning environments.  This coincides with the goal of educators to reach students and provide the learning environment they are seeking and in which they can thrive as we move into the future.  Improving student engagement is beneficial to everyone and is applicable to all areas of accounting and levels of students.

Session: Francophone Research

*These presentations are in French.*

Room: Kent
Session Moderator: Lionel Bahl (Université de Sherbrooke)

Session: Managerial Accounting 2

Room: Brebeuf
Session Moderator: Ala Mokhtar (University of Waterloo)

Session: Corporate Governance 3

Room: 205A, Conference Centre
Session Moderator: Steve Buchheit (University of Alabama)

Session: Accounting Profession

Room: Buade
Session Moderator: Jorien Louise Pruijssers (Toulouse Business School)

Session: Financial Accounting 8

Room: D'Auteuil
Session Moderator: Rahat Jafri (University of Calgary)