Recently, I have had
several people ask me if I would send them an email when I post a new entry
here on my teaching blog. I am more than
happy to do that. If you send your
email address to Jhoyle@richmond.edu, I’ll drop you a note whenever a new entry goes
up. I will not sell your email
addresses or send out spam. You will
only get an occasional note that I have added more of my thoughts to this
teaching blog.
**
Many years ago I was
called to serve on jury duty. For an
entire week, I hung out around the courthouse trying to stay awake. I was bored to death and felt like the
experience was the ultimate waste of time.
At the end of that long
miserable week, the judge called us in to dismiss the group. He took a few minutes to describe all of the
many things that the court had managed to accomplish during the week and it was
amazing. As I remember it, hundreds of
cases had been settled while we, as the potential jury, waited to serve. He thanked us and told us that the court
system only worked effectively because we were present and available to hear
cases. After he finished, I think every
one of us realized that we had served an important purpose. By his speech, the judge had given us a very
positive sense of accomplishment. I
cannot speak for the rest of that group but the week no longer seemed like a
waste of my time. I was glad that I
could help.
I sense that students
often view most high school and college classes as nothing more than busy work to be endured. From the start, they seem skeptical. Other than passing a test, they are unsure of
the benefits. They have no sense of accomplishment. They cram the information into their heads
so they can regurgitate it on periodic examinations (a process sometimes referred
to as “bulimic learning”). They do what
they are told – not for any thrill of learning -- but only because the teacher
hands out the orders.
It is obviously easier
to put in a first rate effort if you believe that progress is being made, that
the work is worth the effort. That is
human nature. Consequently, after the
first class of the semester and then again after the first week or so of my classes, I like to
send out an email to my students to describe what the class had managed to accomplish
in such a short period of time. The
students are often amazed. Learning and
knowledge can sneak up on you while you are not looking. I want my students to have pride in what
they do, to feel good about the understanding they are gaining. I want
the experience to be worthwhile to them.
I ask for a lot of work from them.
It is easier for them to do that work when there is a clear payoff.
I want my students to
feel great about the class and great about themselves. I try to plant that seed as often as
possible and I make sure to start early.
Here is an email that I
sent out to my Financial Accounting students this past Saturday after the first
week of classes. We had been together a
total of only 150 minutes at that point but I wanted them to start realizing
how much knowledge this class has to offer.
I hoped that they would realize that their work was already paying
off. They HAD accomplished a lot in
just one week.
I understand that many
of you do not teach financial accounting so, as you read my email, you’ll have
to think about what you might put in a similar note to students to get the
pumped up early in the semester about the class experience.
To My Students
“I thought our first week together
went great. You came to class prepared. You were willing to
participate. That’s what I want.
“Most people come in to this class
with an entirely incorrect view of accounting. They believe it is
mostly about making dull mathematical calculations that have no particular
purpose, especially to them. I wanted to start this semester by
showing you a completely different view of financial accounting. It is all
about communicating monetary and objective information so that outside
decision-makers can predict stock prices, cash dividends, and cash
flows. We never guarantee success but a good knowledge of financial
accounting can truly increase your chances for success. That’s a
worthy goal.
“This should be important to you
because you will soon be decision-makers. You will buy or sell the
ownership shares (capital stock) of corporate organization. Or, you
will let a company buy on credit. Or, you will choose which
organization to work for after graduation. You are looking to spot financially
healthy organizations. You can make those decisions by
flipping a coin but people who are really successful let the available information
guide their decision-making.
“We talked this week about
accounting as both a language and as a portrait because the ultimate goal is to
provide a vision or a likeliness of an organization. The result is not necessarily accurate or
correct or exact because that is often impossible and people don’t really need
(or expect) that degree of precision. We also compared financial
accounting to natural sciences like biology or physics where the goal is to
learn how nature works. In financial accounting, we have to follow
people-made rules (US GAAP – created by FASB) that provide the underlying
structure. This structure is absolutely necessary to make sure that
people all around the country (and the world) are speaking the same language
and can understand the data that is communicated. When that
happens, we say the financial information is presented fairly which means that
it does not contain any material misstatements according to US
GAAP. “Material” is something of a size or significance to change a
decision-maker’s decision. “Misstatement” is something that is
wrong, either an error which is unintentional or fraud which is intentional.
“We can disagree (and lots of people
do) with specific rules in US GAAP. But in the US, you must still follow
those rules. US GAAP is the basis for financial communications. However, over time, many of these rules will change as
businesses evolve or as accountants simply change their minds about the appropriate rules
that should be in place.
“I am pleased – that’s a lot of new
information to absorb in such a short time period but I think you have done
it. Good for you.”
I sometimes believe that
the most important questions in teaching are the ones that we often
ignore. When is the last time that you
asked yourself whether students have a sense of accomplishment in your class? I think we would all agree that a sense of
accomplishment is helpful for student work and retention. So, how often do we set out to create that
mindset? In most cases, including my
own, it is probably not often enough.
Teaching is more than
just the conveyance of knowledge.
Teaching is often like being a gardener who constantly works the soil,
aerating and fertilizing and weeding, so that the crops grow strong and
hearty. One important aspect of this process is taking time to
make sure your students really do feel a sense of pride in their own
accomplishments.