Classroom management techniques: effective use of electronic applications and tools.

• Author: O'Neil, Cherie

Thanks to the rapid development of personal computers and the Internet, today's academicians have an abundance of resources available to help them improve course content and delivery. Those in higher education during the past 20 years have seen their role as educators evolve from one of lecturer to one of learning facilitator. In addition, as students enter the accounting profession, they must be prepared to adapt to ever-changing technologies. To meet this demand for technological expertise, the AICPA recently began offering a new certification to its members--Certified Information Technology Professional. This designation will be granted only to individuals who achieve at least 100 points under a new point system, based on business experience, lifelong learning and examination. No more than 55 of the 100 points can be earned through examination.

Taxation

The field of taxation has long been driven by technological change. Research has moved from databases made available on CD-ROM, to the current situation, in which all the major tax services, legal treatises and Federal and state court cases are available through the Web. Certainly, computerized tax return preparation was at the forefront of technological change. The phenomenal success of the IRS's Website (http://www.irs.gov) and the ability of the average taxpayer to use the Web to prepare and transmit his tax return electronically to the IRS also indicate that tax educators must become managers of technology rather than lecturers of content.

Remote Learning

Today, students can take remote-learning classes from traditional, fully accredited colleges and universities, as well as online universities (such as Jones International University, http://www. jonesinternational.edu/academics/cour ses/index.html) or colleges and universities offering degree programs (such as E-college, http://wwe.ecollege.com/ student/ courses/degreesearch.cgi#). Although most of these institutions offer general degrees in business administration, Golden Gate University in California offers an online master's degree in taxation (http://www.ggu. edu/ schools/tax/home.html).

Currently, over 1,350 colleges and universities are using WebCT (http:// www.webct.com), Web-based instruction developed at the University of British Columbia. More than 3,300 colleges, universities and K-12 schools are using Blackboard, another Web educational product (http://company. Blackboard.com) developed at Cornell University. There are several online software products to choose from. The list of vendors changes almost daily, as new products enter the market. In addition to the vendors mentioned, Embanet (http: //www.embanet.com/), Top Class (http://www.topclass.com/), IntraLearn (http://www.intralearn.com/), Convene (http://www.convene.com/) and others offer similar Web-based courses. Most faculty use these products to enhance traditional courses; only a minority exclusively use remote learning and never meet students face-to-face.

Asynchronous Learning

Most faculty are familiar with the term "synchronous learning" which is face-to-face learning. In this situation, instructors can rely on students' facial expressions (such as a confused look) to determine whether they comprehend a discussion.

Remote synchronous learning takes place between an instructor and his students in real-time, but not necessarily at the same place. Students and instructors can be at different locations, connected through two-way video or audio or both. For example, Deloitte & Touche LLP has used remote synchronous learning for many of its introductory tax training modules. Jim Hamill, from the University of New Mexico, and Bob Gardner, from Brigham Young University, have both taught in this program. These professors would commute to a facility similar to a television studio, while their students would travel to designated locations around the country that would have the capacity to send and receive live transmissions. This type of delivery requires a significant investment in facilities. Thus, it is not feasible at most universities because of budgetary constraints.

On a much smaller scale, Professor Sharon Lightner, at San Diego State University, uses the Internet to conduct a remote synchronous accounting class internationally. She uses inexpensive video cameras, portable microphones and free software. Most of the expense is for a server and T-1 line, and technical support, who ensure that the system is up and running. Professor Lightner also faces the additional challenge of teaching the class across multiple time zones, with the majority of her students in Asia and Europe.

Unlike remote synchronous learning, asynchronous learning is around the clock. An instructor and students interact, but not in real-time. Most asynchronous learning is...