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The subject area of the assignment is accounting education and testing techniques.

This paper details an effective method to create individualized assignments and testing materials. Using a spreadsheet (Microsoft Excel), the creation of the unique assignments and answer keys can be semi-automated to reduce the grading difficulties of unique assignments.

Because students are using a unique data set for each assignment, the students are able to more effectively engage in student to student teaching. This process of unique assignments allows students to collaborate without fear that a single student would provide the answers. As tax laws (e.g., credit and deduction phase-outs, tax rates, and dependents) change depending on the level of income and other factors, an individualized test is ideal in a taxation course.

The unique assignments allow instructors to create markedly different scenarios for each student. Using this testing method requires that the student thoroughly understands the conceptual processes as the questions cannot be predicted. A list of supplementary materials is included, covering sample questions, conversion to codes, and sample assignment questions.

This technique creates opportunities for students to have unique assignments encouraging student to student teaching and can be applied to assignments in any accounting course (undergraduate and graduate). This testing method has been used in Intermediate I and II, Individual Taxation, and Corporate Taxation.

This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits include, among others, those measured by the Myers-Briggs Type and Five Factor models (FFMs), Type A/B, tolerance for ambiguity, locus of control, authoritarianism, and the Dark Triad components of narcissism, Machiavellianism, and psychopathy. In a broad spectrum analysis of accounting journals without regard to timing or geographics, we attempt to capture the major phases of personality trait research and provide suggestions as to the surrounding environment for such progressions in the literature. In addition to more established research streams, this chapter also discusses other personality traits that have only been marginally investigated in the accounting literature, and possible directions for future research.

Recruitment for pediatric non-invasive brain stimulation (NIBS) studies is often challenged by low enrollment. Understanding parental perceptions regarding NIBS is crucial to develop new communication strategies to increase enrollment.

Integrating a crossed-disciplinary approach, the authors conducted a survey at the 2018 Minnesota State Fair querying the perception of risk and preferences of current and future parents associated with pediatric NIBS research. The survey consisted of 28 closed-text questions including demographics, photographs portraying NIBS, terminologies and factors related to NIBS studies.

Complete surveys were analyzed from 622 parent participants. A significant number of participants (42.8%) perceived the photographs of NIBS as “risky.” Additionally, 65.43% perceived the term “Non-invasive brain therapy” as not risky, a word combination not currently being used when recruiting potential participants. Over 90% (561/622) of participants chose the photograph of child-friendly MRI suite.

Although this survey identified aspects crucial in recruitment for pediatric NIBS research, there were limitations. For example, the authors did not record the sex or demographic distribution (e.g. rural versus urban setting) of the participants. These factors may also influence recruitment messaging.

For important medical research to impact and improve the lives of the potential remedies, participation by the public in clinical trials is necessary. Often the general public perceives the trials as risky as a result of poor marketing communication recruitment material. This study sought to be understood if how the message is encoded has an impact on the decoding by the receiver.