Optimizing the Pedagogical Efficacy of Moodle

Course Management Systems (CMS) such as Moodle, D2L, and Blackboard are often used as auxiliary resources for both traditional and online courses. As CSB/SJU faculty, many of us are developing and using creative CMS resources with the goal of positive pedagogical impact. How is the effectiveness of these resources assessed? Which resources are found most useful by students? How can faculty maximize the pedagogical value of CMS? This Thursday Forum presentation shows participants the results of a study directed toward answering these questions. During three introductory financial accounting courses conducted in 2009, 2010, and 2011, Camtasia videos, assignment solutions, notes, slides, WebEx recordings, homework discussion forums, and other Moodle resources were available to students. Analyses were performed to determine whether student Moodle use correlated with student performance. A pre- and post-course exam was administered to assess student learning as related to Moodle use. In addition, a student survey was conducted to gather evidence about which resources were deemed most useful by students and to compare student perceptions of usefulness with actual use. The forum presentation also shows how to track student use of Moodle resources via the direct and indirect assessment methods used in the study. Examples of student preferred resources are also shown

Student Learning Outcomes Poster Session for CSB/SJU Joint Board of Trustees Meeting, December 5th, 2014

A faculty and student poster session was held focusing on student learning outcomes at the December 5th, 2014 joint Board of Trustee meeting. The posters focused on using assessment of student learning to improve teaching and learning and covered student learning outcomes at the course, departmental, and institutional levels

A roadmap for gene system development in Clostridium

Clostridium species are both heroes and villains. Some cause serious human and animal diseases, those present in the microbiota contribute to health and wellbeing, while others represent useful industrial chassis for the production of chemicals and fuels. To understand, counter or exploit, there is a fundamental requirement for effective systems that may be used for directed or random genome modifications. We have formulated a simple roadmap whereby the necessary gene systems maybe developed and deployed. At its heart is the use of 'pseudo-suicide' vectors and the creation of a pyrE mutant (a uracil auxotroph), initially aided by ClosTron technology, but ultimately made using a special form of allelic exchange termed ACE (Allele-Coupled Exchange). All mutants, regardless of the mutagen employed, are made in this host. This is because through the use of ACE vectors, mutants can be rapidly complemented concomitant with correction of the pyrE allele and restoration of uracil prototrophy. This avoids the phenotypic effects frequently observed with high copy number plasmids and dispenses with the need to add antibiotic to ensure plasmid retention. Once available, the pyrE host may be used to stably insert all manner of application specific modules. Examples include, a sigma factor to allow deployment of a mariner transposon, hydrolases involved in biomass deconstruction and therapeutic genes in cancer delivery vehicles. To date, provided DNA transfer is obtained, we have not encountered any clostridial species where this technology cannot be applied. These include, Clostridium difficile, Clostridium acetobutylicum, Clostridium beijerinckii, Clostridium botulinum, Clostridium perfringens, Clostridium sporogenes, Clostridium pasteurianum, Clostridium ljungdahlii, Clostridium autoethanogenum and even Geobacillus thermoglucosidasius

Optimizing Course Management System Resources in the Introductory Accounting Course

Course Management Systems (CMS) such as Moodle, D2L, WebCT, and Blackboard are frequently used by faculty as auxiliary resources for introductory accounting courses. Instructors often develop creative CMS resources to make a positive pedagogical impact in achieving learning goals for their students. This study examines the effectiveness of CMS resources in the introductory accounting course. During three introductory financial accounting courses taught during the 2009-2010 and 2010-2011 academic years, CMS videos, problem solutions, notes, slides, and other CMS resources were optional learning tools made available to students during the study. Analyses were performed to determine whether student CMS use correlated with student performance. Pre- and post- course exam were administered to assess how CMS use impacted student learning. In addition, a student survey was conducted to gather evidence to determine what resources were considered most useful by students, and to compare student perceptions of usefulness with actual use. Results of the study found that use of CMS resources do not appear to impact the course grade achieved by students in the introductory accounting course. The implication is that student entry-level skills are more influential in predicting course grade than other factors, including the degree of CMS use. In contrast, CMS use appears to impact students’ increased knowledge of the course material as shown by the comparison of post-exam to pre-exam scores. Of all the resources available, student use of videos showed the most significant relationship to improvement in the pre- to post-exam scores. By evaluating student CMS resource use and sharing best practices, faculty can continue to improve the learning experience for beginning accounting students

The impact of community social capital and trust on levels of accounting conservatism

This file was last viewed in Adobe Acrobat Pro.Accounting conservatism reflects the judgment and potential bias allowed per accrual-based accounting by choosing to disclose bad news ahead of holding a higher bar for reporting good news. Financial reporting aggressiveness has been a strong focus of current research; I argue that examining accounting conservatism, representing the other side of the financial reporting quality spectrum, is equally important. Most research has focused on the consequences of accounting conservatism, in contrast to my study, which examines potential antecedents. Essay 1 of my dissertation illuminates the relationship between community social capital and accounting conservatism. Community social capital is proxied by the social norms and networks of the firm's headquarter location and is collected on a county basis. The reputational pressures of social norms may restrain managerial rent-seeking behaviors, thereby resulting in increased accounting conservatism. Social networks facilitate information exchange, thus reducing information asymmetry and possibly reducing the need for accounting conservatism. Hence, the effect of community social capital on accounting conservatism, including the potentially opposing influence of social norms and networks, creates an empirical question and motivates my study. My research extends literature concerning various firm-specific factors associated with accounting conservatism by uniquely examining the influence of the qualitative characteristics of social capital. The results of my study indicate high community social capital is associated with lower levels of conditional accounting conservatism, implying the contracting benefits of high community social capital negate the additional contracting benefits of conditional accounting conservatism. Essay 2 of my dissertation studies the intangible trait of corporate trust and the associated choices about using accounting conservatism. Trust is the reliability and honesty of a relationship. My study measured trust by developing a comprehensive dictionary of trust-related words and phrases via natural language processing known as machine learning. I examined a large sample of firm-year text data from the Q and A section of earnings calls. Corporate demonstration of trust may act as a potential substitute for accounting conservatism, for example, in the context of contracting theory. In contrast, trust may complement corporate accounting conservatism strategies, such as being part of the overall corporate culture and risk aversion theory. Motivated by this potential dichotomy, my study explores the relationship between trust and accounting conservatism. My results indicate higher levels of firm trust are associated with lower levels of accounting conservatism, which supports the tendency of trust to act as a substitute for accounting conservatism leanings. My study adds weight to prior research by examining trust and further delineating its relationship with conditional and unconditional accounting conservatism. My study complements and extends text analysis research. To my knowledge, it is the first study to develop a corporate tone of trust dictionary via machine learning to examine its relationship with accounting conservatism

The future is now - CSB/SJU\u27s summer pilot study of online education

CSB/SJU\u27s first totally online undergraduate education courses will be offered in the Summer of 2012 as part of a pilot study. The results will impact the character and shape of distance education policy for many years to come. Mary, Michelle, Ernie and a distance education committee have explored a variety of policy, procedure and support matters that would enable distance education to (1) \u27enrich the niche\u27 of our Benedictine, residential liberal arts education rather than cannibalize it, (2) ensure the faculty (and students) have the tools and knowledge to excel in this teaching and learning environment and (3) ensure the quality of distance education offerings live up to the fantastic reputation that CSB/SJU and its faculty have justly earned. Come and learn about the preliminary views of policies and procedures that should shape the future of distance education at CSB/SJU

Using Stories of White-Collar Crime to Teach Accounting Students about Ethical Dilemmas and Faith Integration

This study presents a unique technique of creating awareness of white-collar crime by allowing students to interact with actual criminals via Zoom©. After hearing stories about fraud, students completed a survey and wrote reflection papers. Results show that the interaction with stories from the criminals made students more aware of ethical dilemmas and their anticipated responses. Some students articulated the importance of drawing on their Christian faith to make the right decision in these situations