Curricular Revision Starting at Ground Zero:
	The Case of Introductory Accounting

	Curt DeBerg of California State U. Chico 
	<[log in to unmask]>

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	http://www.csuchico.edu/acms/fipse/
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As a result of two grants from the U.S. Department of
Education's Fund for the Improvement of Postsecondary
Education (FIPSE), the accounting department at
California State University, Chico completely
reengineered its two introductory undergraduate
accounting courses and disseminated the model of six
other colleges and universities across the U.S. The
goals of the revised Introduction to Accounting I and
Accounting II courses have been to 

	(1) introduce students to decision-making
	processes involving financial data,

	(2) bring about accounting literacy, and

	(3) develop students' problem-solving skills. 

The strategy has moved away from the traditional
rule-based, procedure-oriented mode to a more dynamic,
interactive learning mode. The new mode views the
learner/practitioner as an active information processor
who uses data, exercises judgements, evaluates risk, and
solves real-world problems.

This CSU, Chico website explains the process of
curricular revision in these two foundation business
courses, and describes the motivation for change,
obstacles faced, resources obtained and put in place,
structure of new courses, linkage of the resulting
product to the institutional mission, outcomes
assessment, and reaction of stakeholders. The site
concludes with recommendations and advice to other
institutions and faculty who are considering program and
curriculum revision.

Overview
Introduction
Motivation for Change
Structure of the New Courses

Introduction to Accounting I
- Syllabus
- Samples Cases and Solutions
- PowerPoint slides
- Instructor Guidelines

Introduction to Accounting II
- Syllabus
- Samples Case
- Instructor Guidelines

Major Features That Distinguish the 
New Courses from Traditional Courses
- User Orientation
- Problem-Solving Skills
- Interpersonal Skills
- Computer Skills
- Serial Cases
- Simulation
- Relationship to Institutional Objctives
- Summary

Obstacles
- Communication
- Faculty Development
- Resistance to "Active Learning"
- Deficient Computer Skills
- Transitional Problems for Accounting Majors Moving to
- Intermediate Accounting
- Difficulties in Assessing Outcomes
- Continually Updating/Improving Instructional Materials
- Managing the Grading Load
- Summary

Resources

Outcome Measures
- Formative Survey Results
- Other Assessment Findings
- Sample Pre-Test: Attitudes
- Sample Post-Test: Attitudes
- Sample Final Exam: Introduction to Accounting I
- Sample Final Exam: Introduction to Accounting II
- Summary

Reaction of Interested Parties
Recommendations for Interested Parties
Links
Index of Topics