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CAMPUS TO CLIENTS

accounting courses allows students to
There is quite a bit of disagreement among experience the fundamentals of ac-
counting in a more realistic, computer-
accounting instructors regarding how to ized setting. There are many textbooks
incorporate data analytics and technology that offer self-paced learning that can
into the curriculum. complement an introductory account-
ing course, and students can also earn
certification (see resources from
Labyrinth Learning).

technology tools appropriate for each Excel assignments Online textbooks and exams
course, learn new tools and techniques, Classroom activities should incorpo- Although ebooks are not new, the
and incorporate practical exercises, rate software platforms, such as Excel, technology has come a long way in
cases, and assignments in their cur- to work through in-class exercises and recent years. Many publishers have
riculum. Fortunately, several options allow students to get comfortable with added other resources, such as short
are available. the software during ungraded activi- videos for each learning objective,
ties. For example, tax students can be interactive data analytic assignments
Initial steps toward asked to compare the future value of using Excel, and CPA Exam prac-
incorporating technology a traditional versus a Roth IRA, in- tice simulations. While monitoring

Integration should be seamless and im- corporating technology into tax plan- online work to ward off cheating can
mersive but, as a practical matter, not ning. The AICPA offers faculty full be difficult, other testing features
crowd out existing content. Despite access to award-winning assignments, enhance education, such as immediate
some of the challenges, there are many including data analytics projects and a feedback and automatic grading. The
quick, effective changes that can be virtual escape room (see the AICPA’s COVID-19 pandemic has forced fac-
easily incorporated into the curriculum Academic Resource Hub). ulty to incorporate online assessments,
in the short term. The following sugges- perhaps on a temporary basis, but there
tions do not require highly specialized Microsoft Office certification is much to be gained and much to still
technological skills. Although employers have reported a learn from the venture. (See Cham-
varying degree of technology use in bers, Roberto, and Zencak, “Lessons
Laptops in class their practices, there is nearly unani- Learned From Assessing Students in a
For a time, university classroom poli- mous agreement that new graduates Pandemic” (Harvard Business Publish-
cies discouraged students from bring- must be proficient in Microsoft Of- ing, May 13, 2021)).
ing laptops to class since they were fice, most importantly Excel, but also
considered a distraction. It is time to Word, PowerPoint, and Access. Many Full integration of technology
move on from this antiquated policy universities are incorporating Micro- into the curriculum
and lean into laptop use. Students soft Office Specialist certifications To accomplish full integration of
should also be encouraged to look up through Certiport as required compo- technology that meets the some-
real-life examples that are relevant nents of their business core. Students what vague but high expectations of
to in-class discussions. For example, may also earn advanced certifications employers — and prepares students
when discussing the life of a copy- at the expert and master level in Word for the CPA Exam’s assessment of
right, students could be instructed to and Excel. There are many resources technology and digital acumen — all
look up the financial statements of for self-paced learning, which can be accounting courses will need to in-
Walt Disney Corp. A supplementary supplemented by certified teaching corporate advanced use of technology,
Google search might also allow them assistants, and students can report big data, and data analytics. A realistic
to discover how Disney lobbied for the certifications on their résumés (see strategy would be to phase in technol-
Copyright Term Extension Act, P.L. suggested learning materials). ogy in a way that complements and
105-298. This type of exercise devel- enhances current course content across
ops students’ ability to access publicly QuickBooks certification the curriculum.
available financial information and QuickBooks is a popular choice of ac- These strategies involve a steep
discern between reliable and less reli- counting software for many small busi- learning curve for students and faculty
able sources. nesses, and incorporating it in early alike but are nevertheless the direction

52 February 2022 The Tax Adviser