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CiLTHE Conference 4th July 2002 1
“New Technology. A Universal Panacea?”
Dr. Wendy Beekes
Department of Accounting and Finance
Lancaster University
CiLTHE Conference 4th July 2002 2
“New Technology. A Universal Panacea?”
Introduction
• PowerPoint – blessing or curse?
• How I use PowerPoint in my teaching
• Personal Response system
CiLTHE Conference 4th July 2002 3
“New Technology. A Universal Panacea?”
Advantages of using PowerPoint
• Looks “polished” and “professional”
• Makes you consider the structure of the lecture in more depth
• Enables sequences to be built up
• Drag and drop slides into other courses using “slide manager”
CiLTHE Conference 4th July 2002 4
“New Technology. A Universal Panacea?”
Disadvantages of using PowerPoint
• Can’t adjust presentation – “locked in”
• Slide show and passive approach “at the movies!”
• Potentially endless hours of preparation
CiLTHE Conference 4th July 2002 5
“New Technology. A Universal Panacea?”
If all else fails....
CiLTHE Conference 4th July 2002 6
“New Technology. A Universal Panacea?”
How do I use PowerPoint?
• Animations
• Sequences of items
• Graphs
• Cartoons from Clip Art• What about handouts?
CiLTHE Conference 4th July 2002 7
Recent Developments andStrategic Management Accounting
Changes to Practice
What changes have been made since the 1980’s?
Adoption of ABC systems
Standard costing still useful
Total Quality Management
Reporting on non-financial measures
CiLTHE Conference 4th July 2002 8
Pension Expense
Pension Settlement Rate (1994 - 1998)
0
2
4
6
8
10
12
14
16
1994 1995 1996 1997 1998
Low Settlementinterest rate
Median Settlementinterest rate
High Settlementinterest rate
%
YearSource: RCJ (2002) Chapter 14
CiLTHE Conference 4th July 2002 9
Pension Expense
Pension Plan Entities and Relationships
Plan Sponsor:The firm establishes the
pension plan
Sponsor funds the plan by transferring assets to plan
trustee
Plan Trustee:Legal entity that has custody of plan assets
Trustee distributes pension payments to
retired plan beneficiaries
Plan Beneficiaries:Employees of the plan
sponsor
Source: RCJ (2002) Chapter 14
CiLTHE Conference 4th July 2002 10
“New Technology. A Universal Panacea?”
What do I hate about PowerPoint?
• Can’t ‘scrub out’ things – tippex is not an option!
Very annoying
Tedious!
• Coloured & Patterned backgrounds
• Certain animations - “Swivel” “Crawl from left”
CiLTHE Conference 4th July 2002 11
“New Technology. A Universal Panacea?”
Using the Personal Response System
• Ask the Audience
• Demo by Dr Caroline Elliott (Economics)
• Instant feedback/response from students
• Very useful for shy students – anonymous
• Contact AVS
CiLTHE Conference 4th July 2002 12
“New Technology. A Universal Panacea?”
How do I use the PRS system
• Revision session for large groups
• In class for MSc students
• Advantages and disadvantages
CiLTHE Conference 4th July 2002 13
“New Technology. A Universal Panacea?”
Conclusions• PowerPoint – a universal panacea?• PRS system – a universal panacea?• Use technology well and is is great!
