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The Environment of Reality: An Experiment in Education for Business.

The Accounting Review 1973 48(1), 166-170
The article presents information on a business course initiated on an experimental basis at Boise State College. The educational syndrome afflicts a great many junior and senior students. This affliction is characterized by a lack of enthusiasm for course materials, a failure to integrate the various disciplines into a meaningful knowledge base, a concentration on achieving high grades rather than high levels of understanding, and a grudging tolerance of business disciplines which are not a part of the student's major field of interest. The basis for the course is a legally chartered non-profit, tax-exempt corporation licensed to conduct a variety of business activities. The corporation's board of directors consists of six student members and three administration representatives. Grades for the course are recommended by the students and are based on a standard evaluation form which is filled out by each student supervisor. In turn, the supervisors are evaluated by their respective subordinates. These recommended grades are submitted to the class instructor who makes the final determination.

The Merit of Using the Case Method in Teaching the Specialized Accounting Course.

The Accounting Review 1973 48(3), 614-618
This article discusses the advantages of using the case method in teaching accounting course. The case method has several advantages, particularly in attracting and holding the interest of the non business major. The case method means something different to everyone claiming to use it. In this situation, it refers, in part, to the instructor's efforts to organize the class work so that a high level of student participation was encouraged. Rather than continue the question and answer technique of instructor and student, an attempt was made to develop formats for a series of discussions. Readings from a newly adopted textbook and business periodicals, such as Fortune and Forbes, were selected and organized into four modular time segments. Case studies, placed near the beginning of each module, were selected on the basis of their relevance to the main issue considered in the module, and upon the setting of the case. A considerable effort was made to use cases in which a technologically oriented company operating in the Southwest needed to make difficult decisions based in part on accounting financial data.