AET/515 Instructional Plan Template (Frank J. Ball Sr.)

1. AET/515Instructional Plan Template (Frank J. Ball Sr.) Instructional Plan Template | Slide 1

2. Needs Assessment • What is the learning problem or opportunity? • Most all state accounting certifications (CPA, CMA, CFA, CFE, CFP, CIA, EA, and CGFM0 all require some type of ethics training or classes. • What is currently available? • Northwest Valley Community College does not currently offer any class in its business or accounting degree program that meets the ethics requirement for state certifications. • What should be available? • A second year professional ethics class should be added to the accounting program. • 4. Explain the gap analysis between what is available and what should be available. • Since no course is offered design and offer one that meets required ethics training. • What is your recommended solution for filling the gap? • To design a second year ACC 260 – Ethics in Professional Accounting course

3. Instructional Goal • What should the learners be able to do after successfully completing this instructional plan? • Students will be able to conduct ethical reasoning, integrity, objectivity, and core values as defined by the AICPA (American Institute of Certified Public Accountants). • Students should be able to pass any State Board due diligence or ethics exam requirements and meet the State Certification requirements for professional ethics training. Instructional Plan Template | Slide 3

4. Performance-Based Objectives Given the Sarbanes-Oxley Act of 2002, the second year accounting or business major student will judge how well it is being implemented by CPA firms and public corporations, using real-world situations and current case studies. Writing ethical journals consisting of weekly entries assessing personal analysis of ethical dilemmas. Case presentation of real-world companies facing ethical dilemmas. Test question samples from state due diligence and ethics exams. Proctored Final Exam given to prepare students for any state mandated certification exams. Instructional Plan Template | Slide 4

5. Summative Assessment and Learning Outcomes • Students will be required to keep a weekly ethics journal. It should be a word document with weekly entries and include a personal analysis of materials discussed in class, case studies, ethical dilemmas encountered, and consequences of the conclusions. • Case Discussions – There will be 8 real-world corporate ethical topics (one per week) for which students will be required to post a response and respond to fellow students and/or the instructor comments. Grading will be based on both quality and frequency of responses. • Discussions – During the 8 weeks there will be a second discussion (one per week) on the Sarbanes-Oxley Act of 2002 and the AICPA Professional Standards Code. Grading will be based on both quality and frequency of responses. • Tests and Final Exam – There will be two Proctored exams consisting of 50 true/false and multiple choice questions given on-campus. One at week 4 mid-term and a final exam given in week 8. Instructional Plan Template | Slide 5

6. Learner Characteristics • What are the implications to your instructional plan based on these characteristics? • The second year class of accounting or business students will comprise a class of a diverse group of both men and women. Age range can vary from the young adult to someone older needing to enhance career outlooks. Prerequisite skills will be ACC 101 and ACC 201 so that the student have a basic understanding of accounting, terms of the profession, and logic reasoning. • With the vast diversity that the class can produce the outcome suggests that a balance of learning experiences and teaching strategies be attempted to challenge both the strengths and weakness of the students, thus building upon their thinking and judgment. Instructional Plan Template | Slide 6

7. Learning Context • This course will be developed as a virtual class through Northwest Valley Community College’s online program. ACC 260 – Ethics in Professional Accounting will be offered to second year accounting or business students with the prerequisites of ACC 101 and ACC 201. • Students will login using their NVCC NetID account and use the college eLearning portal to access the classroom. The same guidelines that apply to traditional classes will be observed in the virtual classroom environment. Students will use proper netiquette when interacting with class members and the professors. • Students will be expected to come to a designated on-campus location for two proctored exams in week 4 (mid-term) and week 8 (final). • Using the AICPA Professional Standards: Code of Professional Conduct, the Sarbanes-Oxley Act of 2002, and Pronouncements from the PCAOB; students will be able to meet state certification requirements. Instructional Plan Template | Slide 7

8. Delivery Modality • This course is developed as an eLearning course. Students will login into their NVCC accounts using their student login and access the classroom via the student portal. There will be a weekly instructor led seminar on Thursday evening at 8pm EST. This seminar will be recorded and students unable to attend will be able to view the recording and complete a seminar alternative assignment for their participation grade. • At the beginning of each week students will be assigned a case study for research and class discussion. Grading will be base both on quality and frequency of responses. Students will be expected to have an initial response to the case study and 2 or more responses to either the instructor or fellow classmates, Instructional Plan Template | Slide 8

9. Delivery Modality • This course will test the students knowledge and may change their beliefs and/or behavior. They will be required to keep a personal ethics journal. It will be in a word document with weekly entries and should contain a personal analysis of materials discussed in class, ethical dilemmas encountered and consequences of conclusions. • This course will be completely online except for two proctored exams that must be attended at Northwest Valley Community College. The mid-term to be scheduled in week 4 of the course and the final to be scheduled in week 8 of the course. • All materials will be accessed through NVCC online Library System and the online classroom. Instructional Plan Template | Slide 9

10. Instructional Strategies • Week 1 – Intro to Ethics • What would you do? Case Study Facebook IPO – Underwriters at Morgan Stanley leaked valuable information to large institutional investors that Facebook may have over inflated their assets to boost their initial stock purchase price of $38 per share, which led these investors to start dumping their investments and cause the stock to drop to $19.7 per share within 36 hours of opening. Did underwriters at Morgan Stanley do something unethical or illegal? Did facebook do something unethical or illegal by over stating their assets? • Week 2 – Overview of the Codes of Professional Code of Conduct • Have we learned from our mistakes? Case Study Lehman Brothers – The largest investment firm bilked investors out of $50 billion dollars and then declared bankruptcy. Is the US Financial system in better shape today than it was five years ago? • Week 3 – Integrity and Due Diligence • Are you cheating? Case Study Saytam Computer Services – Price Waterhouse Coopers the auditor of Saytam was fined $6 million by the SEC for not following the code of conduct and auditing standards in the performance of its duties. Is helping your client cheat worth your integrity and reputation? Instructional Plan Template | Slide 10

11. Instructional Strategies • Week 4 – General Standards & Mid-Term Test • Is it too good to be true? Case Study Bernie Madoff – How could Bernie Madoff pull off a Ponzi Scheme that scammed 100’s even 1,000’s of investors out of $50 billion dollars, pass through three separate investigations from SEC forensic investigators until his eventual downfall. If it sounds too good to be true, it usually is. • Week 5 – Responsibility to Clients • For profit or people? Case Study HealthSouth – In order to meet stockholder expectations, CEO of HealthSouth grossly exaggerated company earnings. This caused the company to have to sell several acute care hospitals and long-term acute care facilities to avoid Chapter 11 bankruptcy. When do you stop greed and profits over the sake of people? Instructional Plan Template | Slide 11

12. Instructional Strategies • Week 6 – Discredible Acts • Should I charge that personal expense to my business account? Case Study TYCO – Dennis Kozlowski, CEO of TYCO charged a $2 million dollar birthday party for his wife to the company and other lavish lifestyle spending, as laid out by prosecutors during the sordid details of his grand larceny trial for violating general business law. • Week 7 – Tax Standards • To Claim or not to claim, that is the question. Case Study Allen Stanford and Stanford International Bank (SIB) – Allen Stanford was sentenced to 110 years after the IRS found that he orchestrated a 20 year investment fraud scheme in which he misappropriated $7 billion from SIB to his personal finances. • Week 8 – Sarbanes- Oxley Act of 2002 & Final Exam • Review of the case studies and how Sarbanes-Oxley directly affects the outcomes and/or prosecution of the major players. How Sarbanes-Oxley affects they way we should conduct and resolve our business transactions. Instructional Plan Template | Slide 12

13. Plan for Implementation • The course will be online base through NVCC student portal. Class assignments and discussion questions will be loaded each week on Tuesday at 12:01am MST and will be due the following week by Monday at 11:59pm MST. An instructor led seminar will be held each Thursday evening at 8:00pm EST in the virtual classroom to discuss the weekly concepts and case study. Late assignments will be accepted with point deduction with a valid excuse – internet connectivity is not considered a valid excuse. • All materials will be supported through the college library system or provided by the course instructor. The two-proctored exams will be paper tests consisting of 50 questions each (T/F and Multiple choice) following procedures according to state certification exams. • The course is set as an 8 week term, 3 credit course to be taken by second year students. Technical support for eLearning will be needed by NVCC campus IT Department and eLearning support center. ACC-260 will need to be integrated into the accounting department program. Instructional Plan Template | Slide 13

14. Instructional Resources • CourseMaterials: • AICPA Professional Standards: Code of Professional Conduct • AICPA Statements on Auditing Standards: Independence and Due Diligence. • AICPA Statements on Standards for Tax Service • Pronouncements from PCAOB and SEC • Sarbanes – Oxley Act of 2002 • Additional Resources: • College Library System – Case Study Lehman Brothers, Case Study Facebook IPO, Case Study Bernie Madoff, Case Study TYCO, Case Study Health South, Case Study Allen Stanford / Stanford International Bank, Case Study Saytam. • Technical requirements must meet the college standards to have a successful learning experience. Please review the college’s technical requirements and web browser configuration. Instructional Plan Template | Slide 14

15. Formative Assessment • Students will be assessed in the following manner: • Mid-Term Exam – 20% • Final Exam – 30% • Both exams proctored on-campus, mid-term in week 4 and final in week 8. • Participation / Class Case Study Discussions 32% (4 points per week) • Ethics Journal 18% (2.25 points per week) • Scale • 93-100 A 90-93 A- • 83-90 B 80-83 B- • 73-80 C • Less than a 73 is a failing grade. Which is equivalent to state certification grading. Instructional Plan Template | Slide 15

16. Evaluation Strategies • Compile data of student completion to measure areas of improvement. • Conduct interviews with Accounting department faculty and department chair regarding relevance of the course and materials. • Conduct end of course survey with students to inquire about the effectiveness of the course and applying the learned material to business applications. Instructional Plan Template | Slide 16

17. Outcome Review • Criteria 1: Students competently comprehend matches with the instructional goal. • Criteria 2: Students are able to follow feedback information and achieve a mastery level of performance. • Criteria 3: Students illustrate the ability to perform tasks set forth within the course materials and syllabus. • Criteria 4: Students willingly participate in group projects, class discussions and weekly assignments. • All students have achieved a mastery or highest level of performance skills to business applications. Instructional Plan Template | Slide 17

18. Recommendations • The outcome review indicates that students are gaining ad real-world understanding of Ethics for Accounting Professionals, with a comprehension of the learning materials to perform in business applications at a mastery level. The reflections provides that this course and materials will coincide with the instructional goals and performance objectives. Instructional Plan Template | Slide 18

19. References • Brown, A., & Green, T.D. (2006). The essentials of instructional design: Connecting fundamental principles with process and practice. Upper Saddle River, NJ: Pearson Education. • Chappuis, S & Chappuis, J (2008) Best Value in Formative Assessment. Educational Leadership, Volume 65, Issue 4, pp 14-19 • Marzano, R (2009) Nine Instructional Strategies for Effective Teaching and Learning. Upper Saddle River, NJ: Pearson Education. • Dean, C; Hubbell, E & Stone, BJ (2012) Classroom Instruction that Works. Upper Saddle River, NJ: Pearson Education. • Reference Guide for Instructional Design: Develop materials Concept Outline. (2009) Retrieved October 12, 2013 from http://ieee.org/web/education/Reference_Guide_for_ID/index.html#develop • Instructional Strategies: Design and Teach, Carnegie Mellon (2013) Retrieved October 12, 2013 from http://www.cmu.edu/teaching/designteach/teach/instructionalstrategies/ Instructional Plan Template | Slide 19