Annotated Portfolio: An Experiential, Proactive Learning ...
ACC 503: Managerial Accounting
The Objectives of the portfolio assignment are:
1. Introduce the portfolio as a viable classroom assessment tool used to evaluate student learning outcomes as well as teaching and program effectiveness.
Empower students to be proactive learners and to develop ongoing self-evaluative skills.
Identify and document learning objectives, competencies, and skills needed for successful managerial careers. Focusing on these course content objectives, general management skills (MBA Core Program Skills), and individual objectives, we can begin developing ways of more completely documenting achievement. The portfolio also provides an opportunity for student success and growth by recognizing improvement and identifying the necessary, relevant learning experiences for each individual’s needs.
Develop awareness of the strengths and weaknesses of annotated portfolios and to develop realistic expectations for their use in motivating student learning in managerial accounting.
Develop skills and experience in evaluating peer and self performance which will be needed in managerial and professional careers.
Identify creative ways to use portfolios to document achievement levels, skills, and competencies (resume portfolio) for recruiters, supervisors, and potential employers.
Promote reflection on and awareness of educational goals, learning objectives, and the learning process as a necessary step toward becoming an autonomous learner and development of life long learning skills and attitudes.
Portfolio Benefits:
1. Increases refection by students (Berry’91, Biddle’91, Richert’91)
Serves as a memory aid (Richert’91)
Provokes critical decisions about content items
Integrates various elements of the course content (Berry ‘91, Cole’90)
Integrates areas across the curriculum by allowing students to consider how ideas are connected.
Assists evaluation and assessment processes (Weinberger’87)
Elicits favorable responses from recruiters and potential employers as an interview tool.
Identifies strengths and weaknesses ( both students and instructor’s)
Encourages professional dialog and intensive student to student and student to faculty interactions.
Note: The Portfolio is designed to be a cumulative learning experience which in someways can substitute for a comprehensive final examination, and in other ways may be useful for guiding the learning( self learning experience) or a device for focusing an employment interview on you r competencies, skills, and achievements.
Acc503: Managerial Accounting Johnson
Annotated Portfolio: An Experiential, Proactive Learning Strategy
What is an academic portfolio?
A portfolio is a collection of student work supporting or demonstrating the achievement of specific objectives, skills, or competencies. The portfolio should provide convincing , but selective evidence of accomplishment. The portfolio should also show how the ideas, concepts, procedures, methods, and vocabulary of the course have been integrated and linked with other knowledge, and explain or at least suggest how this knowledge has been (can be) applied in the career management environment.
The portfolio contains three broad categories of entries:
1. “ACC503 content specific ” entries which focus on managerial accounting learning objectives.
“MBA Core” competency entries which focus on program wide learning objectives including: global perspective, quality management, information technology (computer applications), skills (writing, listening, speaking, presenting), and social/team skills(diversity attitudes).
3. Individual student learning objectives which may go beyond the course requirements, but which are important to the individual and their career or life objectives.
Portfolio entries should be annotated. They should be accompanied by a reflective statement explaining why this item was chosen for inclusion. Reflections should address questions such as: What did this assignment signify, or mean, to the individual and their learning process? How did this assignment lead to continuous improvement or process improvement?. Entries should be signed and dated. Materials or documents such as copies of articles or forms should not be included without evidence of student processing such as summarization, interpretation or evaluation. Don’t include filler items to “fatten the folder”. The items included should be a student work product which has been interpreted and annotated to show achievement of a learning objective or mastery of a competency.
Entries should be made to demonstrate::
progress or evolution and development of your work --(progression) on an essay assignment; you might address the following: What were your initial reaction to the peer evaluation or instructor’s comments? What were the weaknesses in the first draft? What steps were taken to improve the draft? What comments do you wish to make about your final draft( how has it been improved?).
accomplishment of a content objective (i.e. demonstrating intermediate level spreadsheet skills, you might respond to the following questions: Why are you proud of(satisfied with) this assignment? What factors contributed to successful development of this assignment? What personal “firsts” or breakthroughs does this work represent? How does this work demonstrate higher level cognitive processing or creative/critical thinking?
integration and application (direct or indirect) of a course objective, such as “mastery of managerial accounting vocabulary, concepts, and procedures necessary to communicate effectively with accountants and financial managers” you might report either direct or indirect evidence or both. You might directly report incidents in which you were able to effectively work with (or obtain information from) accountants or financial managers. Or, you might indirectly demonstrate your accomplishment by applying the language of the course appropriately in a project or class assignment.
Portfolio Functions:
Portfolio development serves three major functions: product, process and assessment.
For the product function, the portfolio demonstrates student’s work to peers, faculty, supervisors, and/or prospective employers. For the product function, the portfolio entries constitute a record of achievements-- tangible evidence of work accomplished-- and can be sequential, including initial plans, drafts, final product, plans for future subsequent projects, (shows sequenced progress).
For the process function, the portfolio entries develop reflection on skill, knowledge, (e.g. self evaluation) and how the learning process was (will be) improved.
For the assessment function, the portfolio documents student’s competence/skill level l(i.e. -- abilities and professional excellence). The portfolio provides insight into the student’s planning and organizing skills and identifies possible indicators for program and course assessment. .
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Tips for Portfolios:
1. Don’t be afraid to start. Just dive in and begin thinking about goals, objectives, and competencies for the course. When you perform a skill or competency, include some form of evidence of your accomplishment and include the event in your reflections.
There isn’t a single “right way” to do it. Do what makes sense to you and what creates a record of your learning process and accomplishments.
Maintain a list of course, program, and individual objectives and develop your competency matrix .Then, regularly sort and categorize your work based on the competency matrix.
Remember this is your portfolio and it should be a tool for accomplishing your objectives and demonstrating your effort and achievement. It can help you become successful in this course. You get to decide what will go in your portfolio.
Start a “working folder” simultaneously with your portfolio. The working folder contains all work for the course, from which selections for the portfolio are made.
Color code or tab sections and include a table of contents ( competency matrix may serve this function) so materials can be found easily.
You should include examples of work which show improvement and progress made during the trimester.
Work to categorize or assess the level of your achievement. Bloom’s taxonomy is a useful framework for categorizing the level of learning (cognitive domain- recognition, application, synthesis, evaluation) and the You may want to obtain peer or instructor initials to support your judgment of the level of learning represented in a particular work product. Affective domain levels such as receiving, and valuing are also important attributes to document., The competency matrix ( learning objectives by level of achievement) can provide a useful device for indexing work, referencing support for achievement assertions, and providing an overview and control chart for accomplishments.
While a wide variety of entries are possible, your portfolio should include an executive summary, a performance report, your competency matrix, content entries, concept map, and a conclusion.:
Executive Summary is written at conclusion of course provides an overview of highlights contained in the portfolio, section by section.
Performance Report recommends a grade for the course and explains how you have earned it(be realistic).
Competency Matrix provides a summary of learning objectives and levels of achievement with a reference to supporting evidence.
Content area 1-- ACC503: Learning objectives/skills mastery should include an introduction, a collection of work, documentation of skill/learning/knowledge (level of learning) and perhaps your weekly journal or learning log.
Content area 2-- MBA Program Core Objectives achievement section might include an introduction, a reaction to articles from the professional literature (i.e. Management Accounting, Journal of Cost Management, Harvard Business Review). using the suggested format for an article review (and discussion).
Content area 3 Personal Learning Objective achieved section might include an overview of why you think these skills will important and why you choose this course as a context for achievement. For example, you might want to learn to use the “Netscape” browser to navigate the World Wide Web because you believe that Internet skills are becoming important in your chosen industry/career field ( opportunity for developing comparative advantage which may distinguish you from other job applicants, and besides it is interesting.)
-- A section on third party ( peer, instructor, or outside expert) evaluations of your work might begin with a brief introduction and include MiniTests, cases, or class assignments and any awards, certificates, letters of commendation or recommendations (e.g. certificate from a computer skills short course).
Concept Map a graphic representing and annotating the connections among ideas in this class and their relationship to ideas from other MBA Core classes.
A conclusion should summarize uniqueness of the portfolio, reflect on mastery in areas presented, and reaffirm potential as a manager and business leader.
You may wish to include evidence of your contribution to your team’s learning experience or efforts toward improving group process.
Video tape and floppy disks can be included as an addendum.
Note: A hard copy and a digital version on floppy disk should be turned in (preferably in MS Office compatible format ). I will return your hard copy version for your records and future use while retaining the computer disk version for teaching and program assessment purposes. Alternatively, two paper format copies will be accepted and one returned for your use.
You will be expected to evaluate two other student portfolios and to make recommendations for improvement of this assignment.
A Start Toward Your competency Matrix for ACC503
|Competence, skill, or objective: |Recognition |Comprehension |Application |Evaluation or |
|Basic Accounting Knowledge | | | |synthesis |
|Communicate effectively in a financial management | | | | |
|context. | | | | |
|Demonstrate knowledge ofTraditional Product Costing | | | | |
|Systems | | | | |
|Demonstrate knowledge of Activity Based costing | | | | |
|Systems | | | | |
|Demonstrate knowledge of CVP and Releavnt Cost | | | | |
|Analysis for tactical or operational decision | | | | |
|making. | | | | |
|Demonstrate knowledge of the Budgeting systems | | | | |
|procedures used for planning and control in large | | | | |
|organizations. | | | | |
|Demonstrate knowledge of Traditional Financial | | | | |
|Performance Measurements and the potential | | | | |
|influence on behavior. | | | | |
|Explain accounting systems, procedures, concepts, | | | | |
|or issues to a non-technical audience. | | | | |
|Knowledge of potential problems and dysfunctional | | | | |
|behavior resulting from over emphasis of financial | | | | |
|control systems | | | | |
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|Skill, objective, or competence |Recognition |Comprehension |Application |Synthesis or |
|Advance knowledge of Managerial Accounting | | | |Evaluation |
|Innovations and Issues | | | | |
|Activity Based Management | | | | |
|Strategic Cost Management | | | | |
|Costs of Quality and Accounting for TQM and | | | | |
|Continuous Improvement | | | | |
|Re-engineering and accounting: | | | | |
|Value Chain Analyis and EVA | | | | |
|Support for Marketing Decisions | | | | |
|Marketing Cost analysis | | | | |
|Customer Profitability Analysis | | | | |
|Japanese Cost Accounting: | | | | |
|Target Costing | | | | |
|Hoshin Planning | | | | |
|Activity Based Costing in Service or NFP | | | | |
| | | | | |
|Implementation of innovative systems and change | | | | |
|proces management strategies | | | | |
|Feed forward Control systems | | | | |
|Budgeting Innovations: | | | | |
|Incentives for accurate forecasting | | | | |
|Incentives for budget savings | | | | |
|Justification for Investments | | | | |
|Investments in Information Systems | | | | |
|Investments in Technology | | | | |
|Biases in investment analysis | | | | |
|Outsourcing Decisions | | | | |
|Capacity management decisions | | | | |
|Theory of constraints | | | | |
|Total Costs of Ownership | | | | |
|Performance Measures and Incentive plans | | | | |
|Agency theory perspectives | | | | |
|Make an effective presentation on an advanced | | | | |
|managerial accounting system using Powerpoint and | | | | |
|Proxima support | | | | |
|Identify and obtain research information needed to | | | | |
|evaluate the merits of an advanced managerial | | | | |
|accounting system. | | | | |
|Explain an advanced managerial accounting system or | | | | |
|innovation to a non-technical audience. | | | | |
| | | | | |
|MBA Core Program Objectives, skills, and competneicies|Recognition |Comprehension |Application |Synthesis or |
| | | | |Evaluation |
|Quality | | | | |
|TQM visions (movement leaders) | | | | |
|Quality tools | | | | |
|Baldridge Criteria | | | | |
|ISO9000 | | | | |
|Continuous Improvement | | | | |
|JIT Philosophy | | | | |
|Information Technology | | | | |
|Computer applications: | | | | |
|Word processing | | | | |
|Spreadsheet | | | | |
|Data Base | | | | |
|Presentation Support | | | | |
|Graphics | | | | |
|Internet | | | | |
|Network | | | | |
|Global Perspective | | | | |
|Team and social skills | | | | |
|Communication skills: | | | | |
|Listen effectively | | | | |
|Effective pursasive/informtive Presentation to large| | | | |
|audience | | | | |
|Communicate effectively in small group | | | | |
|Write effectively for business communications(memos, | | | | |
|reports) | | | | |
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