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The purpose of this paper is to present a straightforward technique for engaging students and building a sense of community in the university classroom by allowing students to give brief extra‐credit presentations on topics of personal interest.

The paper includes an overview of the literature related to engagement and “sense of community,” a discussion of the motivation for incorporating “off‐topic” presentations in the university classroom, a description of the presentation requirements and grading practices, and comments on the results of employing the presentations. Because individual perceptions were the goal of this research, survey methodology was used. All items were measured on a five‐point Likert scale and administered to students at the end of the most recent term.

Using survey results, factor analysis, and regression, the paper finds that the presentations increased student attentiveness and fostered a sense of community in the classes in which the presentations were employed.

This research presents a unique method – the use of off‐topic presentations – to increase sense of community in the university classroom.

Companies frequently use Internet Financial Reporting (IFR) to distribute financial and nonfinancial information to stakeholders. Research suggests that companies often distribute information via the web for impression management purposes in order to diffuse potential negative reactions and/or to promote positive reactions to corporate policies and actions. The purpose of this study is to investigate whether web disclosure of environmental information and the presentation format influences the outcomes of litigation awards. Results indicate that even a partial web disclosure of pending environmental sanctions on a company’s financial statement reduces the compensatory and punitive damages that jurors award when shareholders suffer losses as a result of environmental sanctions. The results also indicate that firms using enhanced presentation formats when disclosing environmental information further reduce the amount of damages awarded against them. These results have implications for users and preparers of IFR, and for policy makers weighing mandates for disclosure of nonfinancial information in annual reports.

Anecdotal evidence indicates that one of the more difficult issues faced by accounting students is the understanding and preparation of the statement of cash flows (SCF). This study investigates the impact of different instruction methods for covering the statement on student learning outcomes. Currently, two prominent intermediate-level financial accounting texts cover the SCF primarily in one end-of-text chapter, a massed presentation. The current study argues that the SCF is a topic that is cross-sectional in nature, and is applicable to the textbook material on the accounting transactions that are spread throughout the texts. In accordance with the spacing effect (Dempster, 1988), instruction of SCF material across the major recognition and measurement topic chapters, a spaced presentation format, potentially yields enhanced learning outcomes in comparison to the massed presentation.

Across three semesters of an intermediate-level financial accounting course, the SCF delivery format and coverage were varied in a 1 × 3 between-subjects experiment. The subjects completed an indirect-method SCF preparation task, which I analyzed across the three conditions.

Students learning the SCF presentation of intermediate-level transactions in a spaced presentation earned higher scores on the task compared to those learning the material in a massed format. Furthermore, the students exposed to the massed presentation performed no better than those not instructed on the material.

I base my findings on the results of one assessment of the SCF in one course. Future research should consider various tasks related to the SCF at different course levels and across a variety of instructional techniques.

The results imply that changes to the delivery of SCF material could potentially produce benefits to student learning.

This chapter explores the different ways we share our research. The ways in which we are productive, again, help shape the tools in which productivity occurs. Archiving, storing, and sharing are crucial within the field of digital humanities and offer interesting perspectives on how we as humans share information with one another. The focus in this chapter is also on specific tools like timelines, e-portfolios, and the new generation of presentation applications.

This chapter offers professional advice for educators, particularly those unfamiliar with history-based performance, on how to move their historic character research to the place of actual portrayal. Using a questioning method, the author takes the reader step-by-step through essential elements of historical character portrayal such as character perspective, props, and costuming, placing them within the context of educational objectives and performance logistics. The author discusses in detail differences between portraying a well-known historical figure versus someone connected to that person. She explains the importance of choosing a date for a first-person portrayal, as it defines what the character “knows,” and provides techniques for handling questions beyond the character's date range. For newcomers to researching and portraying historical figures, it is important to consider the following points: What is each character teaching? Where will the presentation be held? Is the presentation solely for students, or does it include peers, parents, or administrators? This chapter addresses these critical questions along with research techniques, performance methods, and practical suggestions for obtaining costumes and props. In addition, the author discusses presentation skills required for an effective presentation, such as voice, mood, and movement. She provides examples from her own professional repertoire showing how techniques such as pace level and articulation work effectively in front of an audience and breaks down the structure of a 20- to 45-minute presentation. The author gives examples of how to be prepared for audience questions and unexpected interruptions during a performance. Finally, she explains the importance of the “story” in historic character presentations to enhance its teaching and presentation effectiveness.

This chapter presents a novel method for using PechaKucha presentations to generate and analyze participant-generated video data. As a data source, participatory video (PV) differs from ethnographic or archival video by relying on participants to tell their own stories. As a presentation technique, PechaKucha produces six-minute-and-forty-second, narrated slideshow presentations. The slideshows or recordings from live PechaKucha presentations are a dense form of PV that is easier to code and analyze than traditional sources of PV. This chapter describes the procedures to capture and analyze PechaKucha-based PV and illustrates considerations for researchers who plan to use PV to gather data.

Addressing the significant differences between referral programs and traditional promotional marketing, this paper aims to investigate and examine the impact of how reward-related information is presented within referral programs and how it interacts with reward size and reward allocation.

This study adopts framing effect and equity theory to build the relationship between reward presentation, reward size and reward allocation. Then, two scenario-based experimental studies are designed and conducted on Amazon Mechanical Turk.

The results show that there is no direct impact of reward presentation on referral likelihood, while the effect relies on reward size. As the levels of reward size increase, the referral likelihood gradually shifts from percentage form to dollar form as perceived size mediates the interaction effect on referral likelihood. Further, adding information about reward allocation also indicate the different impacts of equity and inequity on influencing the above findings.

The study contributes to the literature by introducing reward presentation and emphasizes its impact on individual’s behavior decisions in the context of referral programs. This study extends and broadens the scope and effectiveness of the framing effect on traditional promotional marketing strategies, while also bridging the gap in the literature by examining the combined role of information about rewards.

This paper proposes and tests a model to explain the outcomes of three different information presentation formats. Based on cognitive fit theory, information visualization formats that best fit task characteristics are expected to lead to improved decision-making outcomes. We apply the Judgment and Decision-Making framework (Bonner, 2008) to investigate how certain factors can impact decision quality.

This study tests whether certain production variance presentation formats (percentages, dollar amounts, and schematic faces), task complexity, understanding of the presentation format, motivation, and effort increase the accuracy of a supervisor’s bonus calculation. A total of 281 students and professionals participated in this experiment. Their responses were examined using regression analysis.

Our results indicate that individuals mostly prefer the percentages presentation format and that the use of the percentages presentation format, a lower level of task complexity, and a better understanding of the variance presentation format lead to more accurate calculations in the experimental task.

Our study provides a call for further research on factors that influence the choice of presentation format as a potentially fruitful area for management accounting researchers.

We exhort practicing management accountants to exert direct influence on employees’ decision making through the use of variance presentation formats that fit their tasks and promote understanding.

Our experiment introduced two major innovations: it uses an interactive data visualization approach allowing subjects to select their preferred presentation format; and it focuses on production variances, a topic that has received less attention in the academic managerial accounting literature, but is still very relevant to practitioners.

Activity-based costing (ABC) is presented in accounting textbooks as a costing system that can be used to make valuable managerial decisions. Little experimental or empirical evidence, however, has demonstrated the benefits of ABC under controlled conditions. Similarly, although case studies and business surveys often comment on business environments that appear to favor ABC methods, experimental studies of actual behavioral issues affecting ABCs usage are limited.

This study used an interactive computer simulation, under controlled, laboratory conditions, to test the decision usefulness of ABC information. The effects of presentation format (theory of cognitive fit and decision framing), decision commitment (cognitive dissonance), and their interactions were also examined. ABC information yielded better profitability decisions, requiring no additional decision time. Graphic presentations required less decision time, however, presentation formats did not significantly affect decision quality (simulation profits). Decision commitment beneficially affected profitability decisions, requiring no additional time. Decision commitment was especially influential (helpful) in non-ABC decision environments.