This article describes a new pedagogical tool, text-to-video animation software, that accounting instructors can adopt to easily generate quality videos that ...
Modeling Accounting Workplace Interactions with Text-to-Video Animation* FRED PHILLIPS, University of Saskatchewan NORMAN T. SHEEHAN, University of Saskatchewan ABSTRACT This article describes a new pedagogical tool, text-to-video animation software, that accounting instructors can adopt to easily generate quality videos that address a variety of accounting learning objectives. Although this tool can be used to enhance traditional pedagogical methods, such as case analysis and discussion, it can also be used to address accounting learning objectives not currently addressed by traditional pedagogical methods. This article outlines the benefits of adopting and using this tool in financial and managerial accounting courses, and encourages further study of its effectiveness.
Keywords Text-to-video animation; Accounting education; Teaching innovation; Video case
MODELISATION DES INTERACTIONS DU MILIEU DE TRAVAIL COMPTABLE A L’AIDE DE L’ANIMATION TEXTE VIDEO RESUM E Les auteurs decrivent un nouvel outil pedagogique, le logiciel d’animation texte video, que peuvent adopter les professeurs de comptabilite pour generer aisement des videos de qualite portant sur divers objectifs d’apprentissage en comptabilite. Bien que cet outil puisse ^etre utilise pour ameliorer les methodes pedagogiques traditionnelles, comme l’analyse de cas et la discussion, il peut aussi servir des objectifs d’apprentissage en comptabilite qui, a l’heure actuelle, ne sont pas cibles par les methodes pedagogiques traditionnelles. Les auteurs expliquent les avantages de l’adoption et de l’utilisation de cet outil dans les cours de comptabilite generale et de comptabilite de gestion, et ils suggerent que soit poussee plus loin l’etude de son efficacite.
Mots clés : animation texte video, cas video, enseignement de la comptabilite, innovation pedagogique
In this article, we describe how accounting instructors can use text-to-video technology to create custom-made video cases that engage students and simulate realistic workplace experiences. The text-to-video technology with which we have the
* The authors thank two anonymous reviewers for comments on a previous version of this paper. The pedagogical innovation described in this paper was awarded the 2012 CAAA Howard Teall Innovation in Accounting Education.
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greatest experience is an easy to use web-based animated video program called Xtranormal.1,2 We have used Xtranormal to make numerous videos for use inside and outside the classroom, in different areas in the accounting curriculum ranging from introductory financial to advanced management accounting. In this article, we explain and demonstrate how to use this technology with the goal of helping other accounting educators incorporate Xtranormal in their teaching repertoire. The article not only describes the pedagogical benefits of using text-to-video technology, it also provides links to a variety of classroom-tested videos for viewing and use. ATTRIBUTES THAT MAKE THIS APPROACH AND ITS LEARNING OUTCOMES INNOVATIVE Text-to-video animation extends the potential learning outcomes beyond what can be achieved through traditional pedagogical devices, such as textbooks, problem sets, and lectures. For example, to introduce management accounting students to the potential negative impacts of an organization’s incentive system on its employees’ behaviors, instructors traditionally either assign a pre-class reading to be reviewed in class with elucidating examples, or discuss a case that describes how an organization’s incentive plan leads employees to behave in ways that are incongruent with the organization’s goals. While both methods are effective in helping students reason using information, they are limited in helping students to learn to react spontaneously to subtle ways in which information is conveyed. Xtranormal videos can develop these additional skills. For example, instructors can easily create a short, animated video that shows employees discussing an organizational incentive plan and how they intend to manipulate it for personal gain. Students can then view and discuss the video in class, noting not only the information given in the video but also the subtle visual and auditory cues that accompany the information — behavioral features that are not easily conveyed through readings, cases, or even in-class examples. In this way, the animated video allows instructors to better model business situations by including not only pertinent information, but also facial expressions, body language, and even the actors’ manner of vocal expression. In addition to expanding the scope of discussion, these videos also have been effective in enlivening and engaging students. INSTRUCTIONAL RESOURCES AND STRATEGIES Surprisingly little time and expertise is required to actually produce a video. The motto at Xtranormal is “if you can type, you can make movies.” We agree with the PC World reviewer who wrote, “I found that after fiddling for 10–15 minutes, I had learned the entire toolset” (Broida, 2010). The most significant hurdle in 1. A second web-based text-to-video program is GoAnimate (www.goanimate.com). 2. In our experience, Xtranormal works best with Mozilla’s Firefox web browser. AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013)
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using Xtranormal is the time needed to conceive topics and video dialogues. We have found that this time diminishes quickly after an instructor becomes familiar with what can be achieved using Xtranormal videos. But to assist instructors in overcoming this initial barrier, we have created more than a dozen ready-to-use videos that model interactions of business professionals in workplace settings. A sample, with suggested audiences, learning objectives, links for viewing and instructional guidance including discussion questions, is presented in Table 1. These representative examples are discussed in more detail below. Most of the videos we have created aim to model real cases involving managerial judgment and decision making. For example, to demonstrate pressures that exist when determining revenue reporting for multi-period contracts, we produced an Xtranormal video that mirrors public information reported on the Computer Associates’ fraud case (Berenson, 2006). The video shows a conversation between a character representing Sanjay Kumar (CEO of Computer Associates) and Stephen Richards (Computer Associates’ Manager of Worldwide Sales). Students assume the role of Stephen Richards by responding to the CEO’s subtle but insistent prodding to manipulate contract dates in ways that help the company meet its quarterly earnings targets. Other videos expose thought processes behind financial reporting judgments (e.g., cost capitalization, estimations) and use of financial information (e.g., profitability measures used in equity valuation, ratios used in loan covenants). We have created a video that shows a professional accountant presenting and discussing an advisory report with a client, so that students can better understand the level of detail and tone that would be appropriate in writing their own reports. We have produced a video for an auditing course in which members of a professional conduct committee discuss cases where auditors may have violated rules of independence. We have even used an Xtranormal video to kick off a discussion of common misperceptions of an academic life and why undergraduate accounting majors should consider pursuing a PhD in accounting. ASSESSING THE EFFECTIVENESS OF THIS INSTRUCTIONAL METHOD Our primary goal was to develop instructional resources that would allow other instructors to target new skills not presently developed through traditional pedagogies. But using Xtranormal videos also has allowed us to pursue several other pedagogical objectives, as discussed below. Develop Soft Skills and Sensitivities Canadian accounting bodies have recognized the importance of developing pervasive qualities and skills such as ethical behavior and professionalism, personal attributes, and professional skills (Canadian Institute of Chartered Accountants, 2010). While most accounting classes are designed to explicitly build pervasive competencies that involve solving problems, making decisions, and communicating AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013)
Introductory financial accounting
Introductory financial accounting and Intro to auditing
Advanced managerial accounting
Senior undergrads and masters
2. Professional advisor meeting with client
3. Measuring performance at Cactus Joe’s
4. Academic accounting career
Audience
1. Revenue recognition at Computer Associates
Video name
AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013) This video is shown in senior year undergraduate and masters’ level courses to kick off a discussion of why students may want to consider an academic career.
The assignment for this three-minute video case is to develop five key performance indicators that can be used as part of a performance measurement system to improve the performance of a local fast-food restaurant.
Manager develops performance measures
Professor explains the role of teaching and research
The assignment for this fourminute video is to observe the exchange between the professional accountant and client, and make notes of significant aspects of their exchange.
The assignment for this twominute case is to assume the role of Stephen Richards and reply to the demands of CEO Sanjay Kumar.
Using the video case
Professional accountant sets tone for advisory report
CEO prods sales manager to alter contract terms
Topic
TABLE 1 Sample of ready-to-use Xtranormal accounting videos
(a) To provoke a discussion about the perception and contribution of teaching and research in universities
(a) Identify organizational objectives, (b) Design performance measures, (c) Begin a discussion of the Balanced Scorecard
(a) Explain the role of the professional accountant, (b) Describe the ways in which the professional accountant provided valuable advice to the client, (c) Apply accounting knowledge to determine appropriate accounting for an art gallery
(a) Use accounting principles to explain revenue recognition practices, (b) Anticipate how to respond to undue pressure from superiors
Case learning objectives
Teaching and research balance
The case is based on small local business known to students
See the Wiki Art Gallery case (Phillips and Mackintosh, 2011) for discussion questions
Supports Berenson (2006)
Notes
(The table is continued on the next page.)
http://www.xtranormal.com/ watch/12793321/6-academicaccounting-career
http://www.xtranormal.com/ watch/12793283/3-measuringperformance-at-cactus-joes
http://www.xtranormal.com/ watch/12793265/2-professionaladvisor-meeting-with-client
http://www.xtranormal.com/ watch/12793189/1-revenuerecognition-at-computerassociates
Link
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Introductory financial accounting
Advanced managerial accounting
5. Phil Andersen
6. Course policies and administration
Audience
Video name
TABLE 1 (Continued)
Instructor explains admin matters
Incentives and management control systems
Topic
This video is uploaded to the course management system prior to start of semester. Delivering the admin topics in this manner not only ensures each student is given the same information regardless of when they join the course, but also frees the first class for significant learning activities.
The assignment for this fourminute video is to respond these questions: (i) What adverse control costs is the employer incurring by introducing its revised incentive plan? (ii) Why would the company set up its incentive plan in the way presented in the video? (iii) Is there a better way for the incentive plan to be structured? (iv) How does Phil feel? Why? What would you do if you were 54 years old and needed a substantial income to finance the lifestyle to which you and your family of five have become accustomed?
Using the video case
(a) Explain course policies and administration to the students
(a) Allow students to witness the internal conflicts employees face when they are incented only to maximize short-term profitability, (b) Encourage students to assess the adverse control costs that arise after revising an incentive plan, (c) To consider ethics and ethical behavior when contemplating the actions of financial advisors who are compensated on a commission model
Case learning objectives
http://www.xtranormal.com/ watch/12793151/5-coursepolicies-and-administration? page=1
http://www.xtranormal.com/ watch/12793306/4-philandersen
Link
Linked to the course Web site
Supports case in Merchant and Van der Stede (2012)
Notes
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effectively and efficiently, instructors may struggle to build softer pervasive competencies, such as how to treat others in a professional manner or maintain objectivity and independence. Xtranormal videos expand the pedagogical repertoire by allowing instructors to depart from traditional accounting pedagogical tools and instead model these tacit abilities. Although Xtranormal videos can expand the range of competencies to include such soft skills, they need not sacrifice traditional technical competencies. For example, when designing organizational performance measurement systems, managers are encouraged to consider both the positive and negative impacts a performance measurement system may have on employees’ actions. Rather than informing students that an organization’s performance measurement system may adversely impact employees’ behaviors and asking students to explain why, instructors can use an Xtranormal video to demonstrate employees’ reactions to the performance measurement system. This example shows that even technical knowledge can be reinforced while using Xtranormal videos that also effectively model other competencies that were previously difficult to demonstrate and develop in a classroom setting. Appeal to Diverse Learning Styles A key element of a learning style is an individual’s preferred mode of receiving and communicating information (Boatman, Courtney, and Lee, 2008). Some research suggests that students who are able to receive and communicate information through their preferred learning mode may outperform those students who do not (Dobson, 2009). One popular tool for categorizing an individual’s preference for receiving and communicating information is Fleming’s VARK model (Leite, Svinicki, and Shi, 2010), which captures preferences for visual, auditory, reading, and kinesthetic instruction.3 Data appear to validate the VARK model (Fleming, 2011), encouraging accounting instructors to consider adopting instructional methods that appeal to these diverse modes (Dobson, 2009: 308). Because Xtranormal videos directly target kinesthetic and aural learners — the most common modes present in Fleming’s data — they can help accounting instructors vary their pedagogical methods to reach students who favor these learning styles. Instructors who also want to cater to learners who favor reading may provide students a text-based hard copy of the actor’s dialog either as a pre-read or just before showing the video in class. In this way, the pedagogical tool can meet the learning preferences of most students and diversify the learning experience of students (Pintrich, 2003), which may explain why students appear to find Xtranormal videos an engaging and effective tool for learning (Kourik, 2012; Stoyanchev, Piwek, and Prendinger, 2011). 3. Kelly (2012) explains that “(k)inesthetic learners learn best through doing including manipulating items, simulations and role plays, and other methods that physically involve them in the learning process. They enjoy and learn well from experimenting and first-hand experience. Further, they learn best when activities are varied during a class period.” AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013)
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Generate Spontaneous Reactions While we believe great value can be derived from asking students to prepare in advance of class for subsequent in-class discussion, we also perceive value in prompting spontaneous reactions during class. Xtranormal videos can, for example, be created to put students in a situation that cannot be resolved by acquiring facts through a Google search. For example, an instructor could easily create a video that shows a controller explaining unexpected changes in account balances to a class of audit students, who must react spontaneously to that explanation. This realistic on-the-job training is difficult to simulate through other means. Tailor Instructional Content Unlike many educational business videos that are freely available, posted on YouTube, or available for purchase from textbook publishers (Holtzblatt and Tschakert, 2011), Xtranormal allows instructors to fully control the content, tone, and length of the video. This control over video production also enables accounting instructors to tailor video content to their specific learning objectives and local context. For example, instead of playing a five-minute video from a textbook publisher that discusses both auditing and financial accounting issues, instructors can make a shorter video that targets only the desired audit issues in the context of a local audit firm and client. Because Xtranormal allows educators the right to freely publish, download, and show their movies in any public forum, this instructional method avoids copyright issues that exist when showing others’ videos.4 Because the video content is fully within the instructor’s control, the software can be used for other communication purposes. For example, one of the authors has created a video that explains a course’s administrative policies as a complement to the written course syllabus. This application of Xtranormal appears particularly useful in introductory accounting courses, where student enrollment fluctuates early in the course. By encouraging students to view the video outside of class time, instructors can avoid having to repeatedly explain administrative course policies and requirements. Such a video can release some of an instructor’s time and provide clear and equivalent direction to all students, regardless of when they join the course. Build a Video Community Xtranormal contains a feature that allows instructors to create an edited version of another instructor’s accounting video, by merely linking to the other Xtranormal 4. Instructors should note that Xtranormal owns all videos that users prepare and does not guarantee future access to the videos. However, to protect against lost access to videos, Xtranormal allows instructors to download videos to their hard drives, rather than store them solely on Xtranormal’s site. Downloading videos also enables any instructors who may be concerned about others editing their work to delete their videos from the Xtranormal Web site. AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013)
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video, clicking an edit video button, and revising and saving the new video in their own video library. For example, one of the authors took an insightful, yet profane video that described some common misperceptions of academic life held by the general public. The author then removed the profanity from the video and revised the context to better reflect an academic accountant’s life and used the video to open a discussion of the benefits of becoming an academic accountant. As our community of accounting Xtranormal videos increases, it will become increasingly easy for accounting instructors to find and adapt the videos to meet their particular course learning objectives.5 Facilitate Student Presentations The ease with which text-to-video animation works could allow students to create video presentations, possibly providing an alternative method for some students who are anxious about giving oral presentations. We have not yet used Xtranormal videos in this manner, but we are enticed by the possibility of using it as a scaffold that leads to subsequent presentations that are more interactive. For example, students could first use Xtranormal when thinking about what to say and how best to structure their content to best reach their intended audience for the presentation. After using Xtranormal to create such a video, they could then proceed to other forms of presentation. Alternatively, an instructor could aim to develop students’ presentation abilities by first creating an Xtranormal presentation seeded with errors and miscommunications, and then providing it to students for their modification and improvement. OBSERVATIONS FROM USING THE TECHNOLOGY We have observed multifaceted responses to the learning innovation described in this article. First, in terms of student reaction, we have received uniformly positive feedback in anonymous, end-of-semester course evaluations completed by accounting students in introductory financial, advanced managerial, and Masters of Professional Accounting (MPAcc) courses. Across this broad range of students and course characteristics,6 the feedback has been that the students find the Xtranormal videos highly engaging and they perceive them as effective. None of this feedback has dismissed the Xtranormal videos as cartoon-like as a result of their 5. The possibility of building such a community is supported by Xtranormal’s capability of creating videos in both English and French (as well as other languages such as Italian and Spanish). 6. The introductory financial course is a sophomore level mandatory course for all business students, where the typical class size is 55 students. The average age of these students is 19, with 1.5 years of prior university experience. The advanced managerial course is a senior level mandatory accounting course for all accounting majors, where the typical class size is 30-40 students. The average age of these students is 23.5 years, with 4.5 years of prior university experience. The MPAcc course (in auditing) is required of all students in the program, with an average class size of 44 students. The average age of these students is 25 years, with 5 years of prior university experience. AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013)
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appearance. We believe a key step in ensuring that students do not form a misguided impression about the seriousness of the subject matter is to pursue key learning objects in subsequent discussions with sincerity, guided by structured learning frameworks (also see Hung, Tan, Cheung, and Hu, 2004). When implementing the Xtranormal videos, we also gathered preliminary data by administering a midterm anonymous survey of two sections of an advanced managerial accounting class. Students responded to the following question: “Please rate the value of Xtranormal video as a supplement to the [written one-page] Measuring Performance case (if you were absent that day please do not answer). Circling a 1 indicates the video had no value for your learning. Circling a 10 indicates that video provided significant value to your understanding of the case.” The median score was 8.0 (n = 50) where 1 = no value for my learning and 10 = significant value, suggesting students perceived significant learning value. That these students found Xtranormal valuable is consistent with field studies of Xtranormal in information systems courses (Kourik, 2012) and controlled experiments using Xtranormal with participants from courses in computational linguistics (Stoyanchev, Piwek, and Prendinger, 2011). A second observation from using Xtranormal technology is that it has led to a subtle shift in the direction of our focus during both the initial viewing and subsequent discussion of the videos. During viewing, we are able to observe student reactions at key points during each video, which allows us to identify individuals to call on to share their reactions during subsequent discussion. Such discussion often reveals that students are not solely focusing on the technical elements of the case in the video, but rather are considering the actors’ possible motivations and behaviors. This expanded discussion has helped the class to view accounting from a broader social perspective, rather than solely as a technical, compliance function. Similar shifts away from technical execution toward broader, process-related issues have been noted in education research that examines the impact of video clubs in which traditional forms of classroom videos are repeatedly viewed and discussed (Sherin and Han, 2004). Finally, we have observed that as our experience with using Xtranormal has grown, we are more likely to incorporate it in our pedagogical choices, along with other now-familiar methods such as assigned readings, discussion cases, and PowerPoint presentations. We believe this expanded toolkit has enabled us to better employ these pedagogies where they are most effective. Xtranormal allows us to create cases that incorporate dialogue better than written cases, and include facial expressions and physical gestures that are at least as good as student-actors participating in role plays (Boggs, Mickel, and Holtom, 2007). However, just as we would not expect a PowerPoint presentation to replace assigned readings, we recognize that limitations of the Xtranormal technology (discussed in the following section) also deter us from using it as a replacement for longform discussion cases that require in-depth analysis of textual or numerical information. AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013)
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LIMITATIONS AND FUTURE RESEARCH In this section, we discuss two types of limitations: those involving the technology and those related to this article itself. Although the current state of text-to-video technology offers many opportunities for use in accounting education, it is limited in several ways. First, as noted earlier, Xtranormal is unlikely to be an effective medium for conveying rich textual or numerical information. Presently, Xtranormal allows only small images to be uploaded in a restricted number of background locations in a video, so it is not yet possible to distribute financial documents as part of a video case presented in Xtranormal. Prior research has shown that, relative to spoken text, print usually is better suited for conveying complex and rich content in a comprehensible manner (Kurschner and Schnotz, 2008, as cited in Merkt, Weigand, Heier, and Schwan, 2011). A second limitation of the Xtranormal software is that it produces audio that more closely resembles a computer voice than a realistic human voice. Prior education research has shown that, relative to human speech, computer-synthesized speech impairs learning and problem-solving (Atkinson, Mayer, and Merrill, 2006).7 One possible way in which to address this limitation has recently been provided by Xtranormal: Instructors can now record and upload their own voice recordings into the video so that the speech is truly human. The primary limitation of this paper relates to its nonempirical, descriptive nature. Although description is a natural starting point for education studies (Lauer, 2004), this early stage leaves many questions unanswered. We encourage scholars to extend our preliminary reports of perceived efficacy, by studying how use of Xtranormal video cases compare to other forms of instruction in naturalistic (ecologically valid) and experimental (internally valid) environments. Our perception is that Xtranormal heightens attention to nonverbal elements, such as actor motivation and affective behaviors, but without empirical evidence we are unable to answer the question whether any learning effects that appear to arise from these elements are significant. We are also unable to measure whether these perceived learning benefits might arise at the expense of developing cognitive knowledge and skills, a concern that is now being addressed in the education literature (e.g., Merkt et al., 2011). Beyond comparative studies, we encourage researchers to conduct experimental studies that aim to identify the mechanisms that make Xtranormal technology effective. For example, one benefit of Xtranormal video is that it increases the visibility of case actors. If increased actor visibility is indeed one of the “active ingredients” that makes Xtranormal effective, it could suggest that Xtranormal can help non-native language speakers to better appreciate the context in which accounting decisions are made. Although no one has directly studied this possibility, research by Inglese, Mayer, and Rigotti (2007) suggests that Xtranormal could level the 7. Instructors can generate more natural human speech by using phonetic spellings when entering text into Xtranormal, such as “see I see eh handbook” (for CICA Handbook.) AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013)
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playing field for nonnative speakers. Specifically, their study indicated that native speakers respond more favorably to textual information than non-native speakers on cognitive, motivational, and affective measures, but native and nonnative speakers do not differ on any of these measures when material is presented in an audiovisual TV interview format. Just as prior accounting education research has empirically demonstrated that weak readers perform better when analyzing cases written in narrative, rather than expository, style (Gobeil and Phillips, 2001), future research may find that Xtranormal is an alternative method for achieving similar benefits. More generally, by identifying the “active ingredients” that make Xtranormal and other technologies effective, accounting education researchers could assist researchers in education to generate a long-awaited theory for effective technology use in education (Lawless and Pellegrino, 2007). When conducting future studies involving Xtranormal, we encourage researchers to focus on issues that are unique to and exploit specific aspects of the accounting environment. These applications could involve, for example, deception conveyed by subtle facial expressions in a forensic investigation, negative affect arising in a capital budgeting decision, or vocal emotions expressed to analysts in simulated earnings conference calls. Each of these scenarios represents a research context in which nonverbal cues have been significant (see, for example, Porter, ten Brinke, and Wallace, 2012; Moreno, Kida, and Smith, 2002; and Mayew and Venkatachalam, 2012). SUMMARY AND CONCLUSION This article described our use of the pedagogical innovation that was awarded the 2012 Howard Teall Innovation in Accounting Education Award. We believe that text-to-video software, such as Xtranormal, has the potential to become as widespread as other pedagogical tools, such as problem sets and cases. By incorporating nonverbal cues (e.g., facial expressions, physical gestures, and vocal expressions) into video cases, Xtranormal software allows instructors to target affective and behavioral competencies and learning objectives not addressed by traditional pedagogical methods. This method is highly transferable between colleagues, courses, and learning contexts, and allows instructors to create tailored, context-relevant instructional materials. These videos also offer benefits to instructors, allowing them to inject their own creativity and personality into class materials, and are positively received by our students. We encourage further study that compares this pedagogical method to alternatives and seeks further empirical evidence of its effectiveness. REFERENCES Atkinson, R. K., R. E. Mayer, and M. M. Merrill. 2005. Fostering social agency in multimedia learning: Examining the impact of an animated agent’s voice. Contemporary Educational Psychology 30 (1): 117–39. AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013)
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Berenson, A. 2006. Software chief admits to guilt in fraud case. The New York Times. Available at http://www.nytimes.com/2006/04/25/technology/25fraud, retrieved April 25, 2012. Boatman, K., R. Courtney, and W. Lee. 2008. “See how they learn”: The impact of faculty and student learning styles on student performance in introductory economics, American Economist 52 (1): 39–46. Boggs, J. G., A. E. Mickel, and B. C. Holtom. 2007. Experiential learning through interactive drama: An alternative to student role plays. Journal of Management Education 31 (6): 832–58. Broida, R. 2010. Create your own movies with Xtranormal. PC World, August 20. Available at http://www.pcworld.com/article/203787/create_your_own_movies_ with_xtranormal, retrieved June 19, 2012. Canadian Institute of Chartered Accountants. 2010. The UFE candidates’ competency map: Understanding the professional competencies evaluated on the UFE. Available at http://www.cica.ca/become-a-ca/documents/item9604.pdf, retrieved June 19, 2012. Dobson, J. L. 2009. Learning style preferences and course performance in an undergraduate physiology class. Advances in Physiological Education 33 (4): 308–14. Fleming, N. D. 2011. VARK: A guide to learning styles. Available at http://www.varklearn.com/english/page.asp?p=faq, retrieved June 19, 2012. Gobeil, J., and F. Phillips. 2001. Relating case presentation style and level of student knowledge to fact acquisition and application in accounting case analyses. Issues in Accounting Education 16 (2): 205–22. Holtzblatt, M., and N. Tschakert. 2011. Expanding your accounting classroom with digital video technology. Journal of Accounting Education 29 (2–3): 100–21. Hung, D., S. C. Tan, W. S. Cheung, and C. Hu. 2004. Supporting problem solving with case-stories learning scenario and video-based collaborative learning technology. Educational Technology and Society 7 (2): 120–28. Inglese, T., R. E. Mayer, and F. Rigotti. 2007. Using audiovisual TV interviews to create visible authors that reduce the learning gap between native and non-native language speakers. Learning and Instruction 17 (1): 67–77. Kelly, M. 2012. Kinesthetic learners. Available at http://712educators.about.com/od/ learningstyles/p/kinesthetic.htm, retrieved June 19, 2012. Kourik, J. L. 2012. An emerging technology and pedagogical tool: Text-to-movie. Proceedings of Informing Science and IT Education Conference (InSITE) 525–32. Kurschner, C., and W. Schnotz. 2008. The relationship between spoken and written language in the construction of mental representation. Psychologische Rundschau 59 (3): 139–49. Lauer, P. A. 2004. A policymaker’s primer on education research. Denver, CO: Education Commission of the States. Lawless, K. A., and J. W. Pellegrino. 2007. Professional development in integrating technology into teaching and learning: Knowns, unknowns, and ways to pursue better questions and answers. Review of Educational Research 77 (4): 575–614. Leite, W. L., M. Svinicki, and Y. Shi 2010. Attempted validation of the scores of VARK: Learning styles inventory with multi-trait-multimethod confirmatory factor analysis models. Educational and Psychological Measurement 70 (2): 323–39. AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013)
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Mayew, W. J., and M. Venkatachalam. 2012. The power of voice: Managerial affective states and future firm performance. The Journal of Finance 67 (1): 1–44. Merchant, K. A., and W. A. Van der Stede. 2012. Management control systems: Performance measurement, evaluation and incentives (3rd ed). London: Prentice-Hall FT. Merkt, M., S. Weigand, A. Heier, and S. Schwan. 2011. Learning with videos vs. learning with print: The role of interactive features. Learning and Instruction 21 (6): 687–704. Moreno, K., T. Kida, and J. F. Smith. 2002. The impact of affective reactions on risky decision making in accounting contexts. Journal of Accounting Research 40 (5): 1331–49. Phillips, F., and B. Mackintosh. 2011. Wiki Art Gallery, Inc.: A case for critical thinking. Issues in Accounting Education 25 (3): 593–608. Pintrich, P. R. 2003. A motivational science perspective on the role of student motivation in learning and teaching contexts. Journal of Educational Psychology 95 (4): 667–86. Porter, S., L. ten Brinke, and B. Wallace. 2012. Secrets and lies: Involuntary leakage in deceptive facial expressions as a function of emotional intensity. Journal of Nonverbal Behaviour 36 (1): 23–37. Sherin, M. G., and S. Y. Han. 2004. Teacher learning in the context of a video club. Teaching and Teacher Education 20 (2): 163–83. Stoyanchev, S., P. Piwek, and H. Prendinger. 2011. Comparing modes of information presentation: Text versus ECA and single versus two ECAs. Intelligent Virtual Agents: Lecture Notes in Computer Science 6895: 377–83.
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