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Both quantitative and qualitative methods were used to test the effectiveness of the case exercise process as it relates to increasing student participation and engagement. Surveys were used as a data collection method where students self-reported their participation.

This research paper argues that class engagement and participation is a process that must be learned by students. To this end, it presents a case exercise process designed particularly for the introduction to management class that helps students to learn and apply management theory while increasing their engagement. While each element of the process is not new, the integration of the elements into a process that is structured and repeated throughout the semester adds value to student participation. Empirical data demonstrated that students increased their participation in classes that used the case exercise process over traditional lecture classes.

This paper is relevant for faculty members seeking to use case exercises in teaching undergraduate management courses, particularly introductory management courses.

Selecting the appropriate type of technology to incorporate in the classroom to promote comfort with professional uses of technology is important. In addition, the use of technology and good oral communication skills are valued by prospective employers. Students are stakeholders in their education, so it is important to obtain their perceptions. The purpose of this study was to obtain students’ perceptions about active learning exercises which were created to promote comfort with professional uses of technology and oral communication skills.

Six accounting classes were asked to complete a survey which assessed various classroom exercises that included the use of technology and oral communication skills while learning course content.

Overall, the students had a positive perception about the classroom exercises.

Few studies have evaluated the students’ perception of using the iternet to assist in the learning process. None have assessed the students’ perceptions as to whether those exercises have improved their comfort with technology. In addition, past studies are greater than 15 years old, and much has changed in technology and the internet. The literature has provided studies on the communications skills required of accounting students but does not study the students’ perceptions of exercises trying to improve their skills. In addition, the exercises included in this study are generalizable and can be applied to other subject matter.

This chapter describes an in-class exercise to illustrate the implications associated with earnings management and corporate social responsibility (CSR). Student teams act as senior managers, evaluating scenarios in which they must decide whether to engage in earnings management and socially responsible actions. All decisions have the potential to change the firm's net operating income. The “auditor” reviews earnings management decisions based on accounting choices, imposing a penalty if the auditor disallows a decision. Earnings management decisions also affect the firm's earnings quality, operationalized through adjustments to the price–earnings (P/E) ratio. Several decisions affect the firm's social responsibility rating, which ultimately affects the P/E ratio (reflecting the long-term effects of CSR). The class discusses the implications of engaging in earnings management and practicing social responsibility, as well as the ethical issues associated with these decisions. Survey results indicate that this is an effective pedagogical tool, as students are highly engaged in the exercise. Data analysis also suggests that propensity to engage in accounting manipulations decreases over the course of the exercise.

In this chapter, we present a series of exercises designed to help students integrate their understanding of tax and financial accounting. The exercises describe a small business, Nuñez Security Services, Inc., that has chosen to operate as a corporation. These exercises can be used separately or together, and require identification of items that will result in either permanent or temporary differences in financial and tax reporting. The exercises also help students develop an understanding of the implications of these differences on the calculation of tax expense for financial reporting purposes and the calculation of taxable income for tax reporting.

This study aims to introduce management students to climate change by providing them with an opportunity to address it in their own lives, through a class exercise.

An in-class exercise was designed, carried out and described in this study. Student teams were assigned different questions on how to address major causes of climate change. Each team did research to generate answers, and ranked their answers based on the speed of implementation. Teams reported their answers to the class. The instructor facilitated a debriefing session, during which all responses were ranked with respect to other variables, including cost savings, time savings and lifestyle fit. This exercise uses few resources and can be adapted to different time lengths and teaching/learning formats (e.g. on-ground, virtual, asynchronous online).

This exercise can help students to gain an understanding of climate change and its causes and complexities. Students learn how to implement a diverse set of personal actions to mitigate climate change; these can start in the present and continue throughout their lives. In addition, this exercise may help students to make the leap from individual climate change mitigation practices to organizational and societal practices, when they are in the position to do so as future leaders.

Although classes, exercises, and assignments ask management students to consider issues such as climate change at the organizational level, this individual-level exercise can allow students with limited organizational experience to engage more quickly with climate change and better understand organizational and societal implications in the future. That is, if students first understand how to address climate change in their own lives, they may more effectively transfer and apply that understanding at organizational and societal levels and ultimately synthesize solutions to address climate change in the world.

This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the use of the Black-Scholes option pricing model.

Students identify and apply accounting standards to account for stock option plans, stock option modifications, acquired stock option plans, and service and performance conditions that relate to stock option plans. Indirect student feedback suggests that students view the exercise as valuable. Comments include that the exercise reinforces and expands their knowledge of real-world stock compensation plans. Direct assessment data using grading rubrics finds that most students meet instructor expectations.

The exercise enhances critical thinking skills, increases professional research practice, and improves written skills. It introduces students to common real-world events and reinforces their learning related to stock compensation.

This chapter presents an approach for teaching divergent and evolving auditing standards in an introductory auditing course. The existence of divergent and continually evolving auditing standards can be challenging for students and for auditing educators. In addition to two separate sets of standards in the United States for the audits of public companies (issuers) and nonpublic companies (nonissuers), auditors also need to be aware of the growing prominence of international standards. In addition to providing background information on standard-setting bodies and divergent auditing standards, and suggestions for simplifying the process of guiding students to an understanding of these standards, this chapter provides figures that can be used for demonstration in class, along with a series of brief internet-based research exercises. The exercises and examples provided may help auditing educators to facilitate students’ understanding and mastery of the fundamental elements of the domestic and international auditing standard-setting forces and activities that impact, directly or indirectly, auditing practice in the United States and abroad.

The purpose of this paper is to provide an experiential learning exercise that develops student understanding of social networks within organizations. Understanding these networks can foster complete access to information and inclusive decision-making that translates into career success.

This experiential learning classroom exercise supports all student learning styles using a puzzle to teach students to apply social network theory toward real-world decision-making. This exercise is best used in small and medium-sized classrooms with ideally 15–40 students. This simulation could be used during 50 up through 120-min class sessions.

The game-like environment created by this exercise helps extend real-world understanding that may traditionally be lost with a lecture. Components within this simulation provide balanced consideration for many different learning styles. This exercise has been used successfully within a graduate-level leadership and decision-making course in at least ten sessions over 5 years.

This is a real-time theory to practice application exercise where an experiential activity is deployed for students to understand the practical implications and application of a theoretical concept.

Organizations have internal social networks connecting employees. These connections are how information is dispersed and knowledge is shared. When these networks are understood and effectively used, it can result in more comprehensive problem-solving, valuable collaboration and the maximization of subject matter expertise within the organization.

This is a “how-to” teaching and pedagogical exercise. It is original with the benefit of its flexibility and adaptability in the classroom.

This paper attempts to reduce the gap between management education and practice. It emphasises day‐to‐day decisions that middle and lower level managers make. The purpose is to provide an education framework embodying a flexible approach to interpretation and solution creation, suitable for situations of ambiguity and uncertainty.

The paper examines the current state of tuition in management decision making, then provides a model that, when combined with practical exercises, helps trainees explore the type of problems managers confront on a daily basis.

The model guided students to think beyond problem definition to identify possible causes, and to think beyond the solution to the consequences of the solution. Use of class members as an education resource enabled a large number of interpretations of what might otherwise be considered “common sense”.

Undergraduate students often lack management experience but this paper argues that the use of real‐world examples with in‐built ambiguity can help prepare management trainees for a wide range of interpretations and create a mental “tool‐box” to better facilitate flexibility.

Non‐routine decision making at lower levels of management is an under‐explored academic activity. In an effort to create future leaders, business schools currently instruct on big issues such as strategy and organisational change. This paper argues that management education needs to prepare trainees for the type of problems they will face on a day to basis. To assist with uncertainty and ambiguity, students do not seek the “right answer”, but explore a broad range of interpretations.

Organizational behavior, human resources, culture, international business, international entrepreneurship and emerging market studies.

MBA and MSc students (and some advanced-level undergraduates) in an MBA module being taught face-to-face in an emerging market context. MBA courses such as managing cultural diversity, cross-cultural management, organizational behavior, human resource management, international business and business in emerging markets. The exercise is also relevant to teaching the subject of assignment- and dissertation-writing, given the element of data collection and analysis.

This exercise is designed to be an MBA class exercise in which students try to answer the question: what are the national cultural characteristics of the typical executive or manager in my country? Are these behaviors as the textbooks describe, or have they changed, especially with economic development?

The example of country chosen for the class exercise can be any emerging market country, especially one undergoing significant change. Much of the research on cross-cultural management conducted in emerging markets was carried out 20 or 30 years ago and the changes in emerging markets have been dramatic since then. It is highly likely, when reaching the results of this exercise, that the culture of the chosen country has indeed changed dramatically, becoming more like a typical developed or “emerged” country. Much of the original cross-cultural management research was also based on a similar group – employees of US-based high technology companies, arguably similar to the sample to be involved in our exercise here.

National cultural characteristics can be described and defined in ways which will allow for comparisons, to gain useful insights – and these behaviors are not good or bad, just real and different.

Cultures can change or stay the same, due to certain demographic, economic and social influences, which we can study and measure.

If we proactively interview colleagues and other contacts to test our understanding of these national culture constructs, we can gain more insights and awareness (rather than just listening to a lecture).

Teaching notes, student assignment.