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The Introductory Tax Course Revisited Editor: Editors note: For more information about this column, please contact Dr. Newmark at Richard.Newmark@PhDuh.com. The introductory undergraduate tax course has undergone significant changes, as has the way the curriculum is delivered. After a brief summary of curriculum changes, this column will focus on the potential benefits of using technology in the introductory tax course, including streamlining course administration (e.g., distributing course materials) and helping students develop (1) technology skills required in tax practice (e.g., use of return preparation and research software) and other business settings (e.g., technology-based communications); and (2) other valuable business skills (e.g., reviewing work prepared by other students).
Recent Changes Since 1990, the first tax courses content has shifted from a compliance orientation that focuses on individuals to an entity-based approach that focuses on integrating planning, research and financial accounting concepts. This shift is due in large part to the introduction of the AICPA Model Tax Curriculum (MTC) (introduced in 1996 and revised in 1999), which implemented the Accounting Education Change Commissions recommendations on restructuring the accounting curriculum. The MTCs objectives for the introductory tax course are to:
The AICPAs adoption of a research-oriented, computer-based licensing examination will likely accelerate this change, due to its integration of topics and research orientation. (For a detailed discussion of the MTC and the new CPA examination, see Dennis-Escoffier, et al., Tax Education, Preparing Students for the New CPA Examination, TTA, February 2003, p. 108.) Moreover, educators can use available technologyboth in class and outto help them meet the MTCs and the new CPA examinations challenges.
Using Technology Prior to the introduction of the MTC, the first undergraduate tax course was a detailed, compliance-based course that focused on individual taxation. Thus, adopting a broad-based, planning-oriented course that integrates taxation of various entities requires great effort for even the most motivated and experienced faculty. Effectively incorporating technology into the classroom can also be quite challenging. However, technology can aid the transition from a traditional introductory tax course to one based on the MTC. The remainder of this column shows ways in which technology can be used to help implement the MTC. (The author uses all of the technology described in this paper in his undergraduate Tax I course; for details, visit http://phduh.com/unc/baac428/index.html.) Web-based information: Course websites centralize course administration by providing students with one-stop shopping for both materials and feedback. Typical information distributed from a website includes the syllabus, class notes, handouts and assignments. It can also provide useful links to sites such as the IRS website, online tax research databases and textbook publishers websites. The latter often include, for each chapter, PowerPointTM presentations, online tutorials and practice quizzes and web-based exercises. A course website can also be used to obtain student information. Online forms can be used to gather student background data, including previous and current courses, grade-point average and best time to have group meetings outside of class. Such information assists in creating effective student groups. Web forms are also a good way to gather peer evaluations from students. The information can be emailed in a variety of formats, to be cut and pasted into a spreadsheet or sent directly to an online database.
Instructors with
web-authoring experience can use tools such as Microsoft FrontPageTM
or Macromedias DreamweaverTM to
create a course website. Many universities provide instructors with
easy-to-use web-based course-management software, such as WebCTTM
and Black In-class technology: The use of technology in the classroom greatly expands an instructors pedagogical options. Ideally, Tax I should be taught in an instructional lab in which all students (or groups) have a computer at their desk. The instructor should be able to display an image from his or her computeror any of the student computerson the main screen (using a data projector), as well as on the other computers. Two other useful classroom tools are (1) a document camera, which is used to display hard copy and (2) a digital writing tablet, which is an input device that uses a pen instead of a mouse to write on the screen. PowerPointTM presentations: These presentations can be used to aid lectures and promote student interaction. The instructor can present problems and questions with only solution templates to help students quickly complete problems in class. Students download and print the presentations before class. While in class, the instructor shows students how to complete a sample problem on the screen by writing with the digital writing tablet; the class then completes the other problems presented. Online libraries: Computers in class also allow an instructor to supervise students while using online tax research libraries. Students (or groups) can research in class some of the topics being covered. When a student (or group) finds the answer, the instructor can display that students (or groups) computer image on the main screen and have the student (or group) describe how the answer was obtained, including keywords searched and databases used. Students can also research answers to questions posed by other students on material being covered in class. Return preparation: Today, most tax advisers use commercial packages to prepare tax returns. Some vendors provide full or restricted versions of their software to educational institutions free or at low cost, making it easy to provide students with job-related technology skills. One way to give students experience researching and preparing a complex return without the usual time commitment is to: (1) break it into several parts and assign one or two to students (or groups), to determine the proper tax treatment and complete the appropriate portions of an electronic tax return; (2) have students share their information with the rest of the class via an online discussion board; (3) allow students to correct work prepared by others; and (4) have all students (or groups) prepare an entire tax return, which is submitted electronically to the instructor. Outside tax research assignments: To give students an opportunity to resolve more complex compliance issues and address planning concerns, outside tax research assignments are often used. These assignments allow students to gain job-related experience, including writing memoranda and client letters. Moreover, by having students (or groups) post and review other students (or groups) research memoranda on a discussion board, they can develop supervisory skills, by providing constructive review comments. Online testing: Many students currently taking Tax I will be taking a computer-based certification examination, such as the CPA (beginning April 2004), certified management accountant or certified financial manager examination. Administering online quizzes helps students adjust to a computerized testing environment. Also, because the CPA examination will have a research component, students should have a solid grasp of the Codes structure and the location of commonly encountered provisions.
Weekly quizzes can be given
throughout the semester, and are Communications: Using the technologies mentioned in this column also exposes students to a variety of electronic communications techniques. For tax returns and research assignments, students gain experience in posting messages and file attachments to discussion boards and sending email with file attachments. By forcing students to communicate electronically, they become less intimidated by electronic media and learn its benefits and burdens.
Conclusion Tax practice has changed significantly over the past two decades; faculty teaching the introductory undergraduate tax course have struggled to keep up with all of the changes. However, the MTC and pending changes to the CPA examination have put greater pressure on tax faculty to change the way undergraduate tax is taught. Incorporating technology into the curriculum and course administration can help faculty successfully make the change, but not without cost. First, the university, college and department must commit to help the faculty incorporate technology into their courses, by consistently making technology available in the classroom. Second, students need regular access to computers, either by having adequate computer lab facilities or by requiring them to have their own computers and up-to-date software. Third, faculty must be assured that the time and effort needed to develop and maintain a technology-enhanced course will be included in the reward structure. This means, for example, that a faculty member who introduces new technologies and pedagogies and receives low student evaluations should still be able to receive high marks for teaching. Finally, faculty need to have a vision of their future classes and constantly evaluate and refine that vision. They cannot successfully introduce too many changes to a course in any given semester; several semesters are usually needed to refine changes. From Richard I. Newmark, Ph.D., CPA, Assistant Professor of Accounting, Kenneth W. Monfort College of Business, University of Northern Colorado, Greeley, CO |
