Student Organizations
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Developing Personal Competencies through Service-Learning:
A Role for Student Organizations
Gail Lynn Cook
Brock University
Department of Accounting & Finance
St. Catharines, ON L2S 3A1
Canada
(905) 688-5550 ext. 3919
(905) 688-9779 fax
gcook@taro.bus.BrockU.CA
Curtis L. DeBerg
California State University – Chico
Department of Accounting & Management Information Systems
College of Business
Tehama 313
Chico, CA 95929-0011
(530) 898-4824
(530) 898-4970 fax
cdeberg@csuchico.edu
Alfred R. Michenzi*
Loyola College in Maryland
Department of Accounting
Sellinger School of Business & Management
Loyola College in Maryland
4501 North Charles Street
Baltimore, MD 21210
(410) 617-2752
(410) 617-2006 fax
AMichenzi@loyola.edu
Bernard J. Milano
Executive Director
KPMG Foundation
Three Chestnut Ridge Road
Montvale, NJ 07645
(201) 307-7662
(201) 307-7333 (fax)
bmilano@kpmg.com
Dasaratha V. Rama
Texas A & M International University
Department of Accounting & Information Systems
College of Business Administration
Laredo, TX 78041
(956) 326-2521
(956) 326-2492 fax
dvrtamiu@yahoo.com
* Contact Author: Professor Alfred R. Michenzi
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Developing Personal Competencies through Service-learning:
A Role for Student Organizations
Abstract
This paper examines service-learning (S-L) through student organizations as one
way to overcome some of the challenges of course-based S-L and to create additional S-L
opportunities for accounting students. Student organizations do not provide typical
course-based mechanisms such as syllabi, assignments, and grading. Thus we focus on
alternative ways to establish and communicate educational outcomes, designing activities
to enhance these outcomes, and assessing outcomes. We discuss examples of S-L in three
organizations in which many accounting students may participate in (1) Students in Free
Enterprise, (2) Beta Alpha Psi, and (3) accounting clubs. Each of these student
organizations must address similar issues in terms of developing S-L. However, there are
also important differences between these organizations. Thus our examples illustrate how
the S-L approach can be adapted to different student organization settings.
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Developing Personal Competencies through Service-Learning:
A Role for Student Organizations
Service-Learning (S-L) involves an integration of community service activities
and academic study. Rama (1998) describes several approaches for integrating
community service activities into a variety of accounting courses. Rama et al. (2000)
examine empirical research on S-L outcomes and discuss how course-based S-L projects
can be structured to develop a range of complex competencies recommended by various
professional groups (e.g., Bedford Committee 1986; Arthur Andersen et al. 1989; AECC
1990; AICPA 2001).
In course-based S-L, faculty can structure projects to enhance specific learning
outcomes. First, they can select service activities that allow for the application of course
material. Second, they can implement assignments that help students connect the service
to their coursework. Finally, they can monitor student progress and provide feedback. A
key challenge involves finding appropriate service projects that allow students to apply
course content in the relatively limited time available during the semester. The time
available for project work may be further limited by the time required to help students
acquire the necessary background knowledge for technical course-based S-L projects.
In this paper, we examine S-L through student organizations as one way to
overcome some of the challenges of course-based S-L and to create additional S-L
opportunities for accounting students. Our motivation to explore S-L through student
organizations results from several reasons. First, there is greater flexibility in selecting
projects since service activities do not have to be linked directly to a specific course.
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Second, community service activities through student organizations and course-based S-L
can complement each other in developing various competencies. For example, coursebased S-L may be more suitable for reinforcing course content and for helping students
apply course content to complex, unstructured problems. In contrast, student
organizations can focus on projects that help students develop a variety of personal
competencies such as professional demeanor, teamwork, leadership skills,
communication skills, project management skills, and others in the AICPA Core
Competency Framework (CCF) (AICPA 2000). Third, S-L in student organizations can
enhance personal competencies by providing a structure for sustained involvement by
students over longer periods of time than a typical course.
While many student organizations may already involve their members in
community service, the emphasis of such activities may be on achieving community
outcomes. In contrast, the key ideas underlying S-L focus on community service
activities that contribute valuable services while simultaneously contributing to students’
educational growth. Thus, the key question we address in this paper is: How can the
service activities of student organizations be purposefully structured to enhance
educational outcomes for students?
We organize the rest of the paper as follows. First, we discuss key design issues
in developing S-L in student organizations by highlighting differences between student
organizations and course-based projects. The next section provides an example to
illustrate how S-L can be implemented in a particular student organization (Students in
Free Enterprise - SIFE). The following sections examine S-L in Beta Alpha Psi (BAP)
and accounting clubs. The last section offers a summary and discussion.
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S-L IN STUDENT ORGANIZATIONS
This section offers general guidelines on designing S-L for student organizations.
We focus on the differences between a typical student organization environment and a
classroom environment, and the implications of these differences for the design of S-L
activities.
S-L Outcomes
Student organizations must establish clear educational outcomes for S-L and then
identify ways to accomplish these outcomes. Some outcomes are better achieved through
course-based S-L. For example, faculty cannot teach specialized accounting knowledge
in a student organization setting. However, students can practice the accounting
knowledge acquired in courses through S-L activities of student organizations.
Accounting programs can develop integrated approaches that link course based S-L with
service activities of student organizations. The SIFE example discussed in this paper
represents an integrated approach that builds upon the relative strengths of both
approaches.
Another issue to consider in selecting outcomes relates to the roles of students
and faculty in course-based S-L and in student organizations. Organizations such as BAP
and SIFE emphasize student ownership of service activities. Project management,
communication and leadership outcomes in the AICPA framework are thus particularly
well-suited to this environment. Further, such outcomes are probably more easily
addressed in student organization settings than in a course. In our SIFE and accounting
club examples, students assume project management responsibilities after they have
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gained some experience for one or two semesters. It may be less feasible to provide
students significant project management responsibilities in a brief S-L experience
integrated into a course with several other requirements.
A final issue that we emphasize relates to the process by which outcomes are
established and communicated in student organization settings. In a course, outcomes are
communicated through the use of syllabi and assignments. Student organizations do not
provide these mechanisms for communicating outcomes and requirements. We identify
several alternative communication approaches that are effective in this environment.
Service Activities
Student organizations must select service activities to support desired educational
outcomes. They must also consider the mission of the organization, the interests and
skills of students, and the resources available for S-L. Student organizations with
members from several disciplines may emphasize service projects that involve broad
business knowledge but do not require specialized accounting knowledge (e.g. SIFE). If
the members of the student organization are limited to accounting majors, it is possible to
focus on accounting-related service projects (e.g. VITA).
Structured Reflection
Many educators have underscored the importance of reflection in experiencebased pedagogies including S-L, and offered guidelines on designing reflection (Eyler et
al. 1996, Rama 2001). We use the term structured reflection to refer to a thoughtfully
constructed process that is designed (1) to challenge and guide students in examining
critical issues related to their service-learning project, (2) to connect the service
experience to business/accounting knowledge, and (3) to develop skills and values. Prior
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literature has identified several forms of structured reflection including journals,
presentations, informal and formal discussions, and integrative papers (Eyler et al. 1996,
Goldsmith 1995).
In a course setting, faculty can add reflection activities such as journals, end of
project papers, and presentations to course requirements. In a student organization
setting, we cannot assign papers or other assignments and grade them. Thus, we have to
identify other means for incorporating structured reflection into S-L projects. National
organizations such as SIFE and BAP provide several opportunities for reflection through
the annual report preparation process, regional/national presentations, and mentoring
activities. Faculty advisors can also suggest other opportunities for reflection including
presentations by professionals/community leaders, informal discussions between
students, and meetings between students and faculty. We discuss how each of these
activities can be structured to support desired learning outcomes.
Assessment
Assessment has multiple purposes. One important purpose is to provide feedback
to students on what is expected of them, what they have done well, what they need to
improve on and how (cf. Learn and Serve America National Service-Learning and
Assessment Study Group 1999). Another important purpose of assessment is evaluation,
which courses and the related grading typically accomplish. Since course-based
mechanisms such as assignments and exams cannot be used we will explore alternative
assessment opportunities available in student organization settings.
Structured reflection activities conducted on an ongoing basis are key to
assessing student progress towards S-L goals and for providing feedback. In addition,
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regional/national competitions of organizations such as BAP and SIFE provide a formal
evaluation mechanism in student organization settings. Whether we consider informal
assessments that occur during reflection activities (e.g. student discussions with faculty
advisor) or formal external evaluations, most assessment data currently used to evaluate
S-L projects lie in the area of authentic assessment.
Authentic assessment involves the students in meaningful activities that require
high order thinking skills and the coordination of a broad range of knowledge (Hart,
1994). Student organization annual reports, oral presentations, reports from members of
the community, and the number of community members who continue to desire the
presence of college students in their agencies and schools represent examples of authentic
assessment data. In the SIFE and BAP examples, we believe that the final and most
important step of authentic assessment consist of students comparing their work with that
of their peers at regional and national competitions.
The following sections provide examples of S-L SIFE, BAP, and accounting
clubs. These examples focus on establishing and communicating outcomes, designing
service activities and reflection, and assessing S-L.
S-L IN SIFE
SIFE is a non-profit educational organization that works in partnership with
business and higher education. SIFE provides college students the opportunity to
establish community outreach programs that teach others how market economies and
businesses operate. Currently, the SIFE organization consists of about 30,000 students at
over 1,000 colleges and universities throughout the U.S. and, recently, 20 countries. SIFE
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is open to all business majors, and it also encourages membership from non-business
disciplines. Furthermore, it has no minimum scholastic standards or academic level
(although individual SIFE teams may require such standards).
SIFE projects can help students improve their understanding of basic business
and accounting concepts as well as to develop several personal competencies especially,
project management skills and communication skills. The discussion below first explains,
in general, how outcomes are established, reflection activities are designed, and how the
S-L activity is assessed in the SIFE organization. We then go on to illustrate this process
by explaining how one SIFE team from a large public university in California has
structured its activities to enhance these outcomes. We use the term SIFE-C to refer to the
specific SIFE chapter described in this study in order to distinguish it from the overall
SIFE organization.
Regional/National Competitions
Each spring, SIFE teams compete against one another at one of 20 regional
competitions and one national competition throughout the United States, and 19 national
competitions in other countries. Regional winners participate in a national competition
for U.S. schools. SIFE inaugurates its "World Cup” in London in July 2001. As discussed
below, these competitions provide a framework for establishing and communicating
outcomes, as well as for assessing S-L in SIFE.
S-L Outcomes
Table 1 shows the judging criteria for SIFE competitions and relates the criteria
to the elements of project management and communication competencies in the AICPA
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framework. One element of project management identified in the AICPA CCF is the
ability to determine project goals. SIFE criteria provide specific guidelines on project
goals. A second element involves measuring project success. Judging criterion 5 requires
students to measure and document the results of their projects. Another set of elements
relates to obtaining and managing resources for a project. SIFE criteria 6 and 7 require
students to discuss the utilization of specific resources - Business Advisory Board (BAB),
students from non-business disciplines, and mass media and the Internet.
TABLE 1 ABOUT HERE
Judging criterion 8 relates to communication competencies in the AICPA CCF.
The faculty advisor can relate these requirements to the following elements of
communication competencies in the AICPA CCF: (1) selects appropriate media for
dissemination or accumulation of information, and (2) uses interpersonal skills to
facilitate effective interaction. Note that the other elements of communication skills in
the AICPA CCF include selecting and organizing relevant information for a given
context, and presenting it in a concise and clear manner. Judging criteria 1- 7 offer
specific guidance on what kinds of information are appropriate in SIFE reports /
presentations. For example, criterion 7 suggests that students must discuss how they
utilized the BAB in their projects.
Note that to be able to design and execute projects according to criteria 1-4,
students need broad business knowledge and basic accounting knowledge. In SIFE-C,
students acquire this knowledge and get an initial opportunity for applying this
knowledge to a SIFE project in an introductory business or principles of accounting
course. Since the business/accounting knowledge required for SIFE projects are acquired
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through coursework, we do not consider these competencies further in this paper. Rather,
we focus on how SIFE-C structured activities that enhance project management and
communication skills.
To summarize, the judging criteria offer a mechanism for communicating
educational outcomes of SIFE projects to students and thus represents the equivalent of a
syllabus in a course. The judging criteria also help students understand how their skills
will be assessed and thus play a role similar to grading policies/exams in a course. Under
an S-L approach, the faculty advisor could discuss how these criteria relate to
competencies desired by the accounting profession.
Structured Reflection
SIFE teams submit an annual report and make a 30-minute multimedia
presentation at the competitions. These activities provide opportunities for extensive
reflection on SIFE projects. The instructor typically provides report requirements and
presentation guidelines in a course project in order to guide student reflection. Similarly,
the judging criteria provide direction to student reflection in SIFE. Again, the faculty
advisor can enhance the educational value of SIFE projects by relating the annual report
and presentation activities to AICPA CCF and other competency definitions.
Assessment
The regional/national competitions represent a significant opportunity for authentic
assessment. Judges at these competitions include nearly 1,000 entrepreneurs, CEOs, and
other business leaders. The SIFE home office makes the score sheets and judges
comments available to the teams. The structuring of SIFE activities also supports other
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forms of external assessment. As an example, judging criteria 6 measures students’
effectiveness in utilizing the mass media and the internet. In order to get media attention,
SIFE students must practice their communication skills with a different audience, and
their success in getting this attention represents another opportunity for external
assessment of communication outcomes.
SIFE-C Activities
The regional/national competitions provide the basic framework for establishing
and communicating outcomes, structuring student reflection, and assessing S-L. As noted
above, these mechanisms are analogous to syllabi, assignments, and exams in a course. In
a course-based project, several additional activities would be required for effective S-L
such as lectures and discussions of concepts needed for S-L, team discussions, and
interim reviews of student progress. While traditional lecture/discussion methods may not
be feasible in student organizations, the SIFE team can structure its routine activities to
prepare students for service activities, to support the development of various
competencies and to provide feedback.
The SIFE-C team uses several such activities. SIFE-C has designed these
activities to address the diverging needs of inexperienced and experienced students. Also
note that SIFE-C incorporates reflection activities before, during, and after the service
experience in order to enhance learning (Eyler et al. 1996, Rama 2001).
Meeting with Faculty Advisor
The faculty advisor and the SIFE-C team review comments from judges at the SIFE
competitions. The team uses this to develop goals and activities for the next year. For
example, in the previous year, judges identified project assessment as one area requiring
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additional attention. Such feedback can enhance students’ project management
competencies in several ways. First, it increases their awareness of the importance of
assessment. Second, such feedback stimulates additional research and discussion on
better ways of assessing outcomes. Third, students have to focus on assessment issues
throughout the year. Even as they are setting goals and deciding on projects, they have to
devise assessment methods and collect data on an ongoing basis. The faculty advisor can
help students’ connect judges feedback and planning process to project management
outcomes.
Orientation
At the beginning of every semester, veteran students organize an orientation
session. SIFE officers/project leaders describe SIFE goals, judging criteria, projects, and
other activities involving travel and presentations to freshmen/sophomore students.
Veteran students get a chance to practice the communication skills. Since students
explain SIFE-C projects in terms of judging criteria and goals, the orientation session
provides an opportunity to reflect on project management issues as well as the associated
communication issues early in the year. At the same time, rookie students can understand
SIFE-C activities and educational outcomes. Faculty advisors could encourage veteran
students to relate SIFE activities and outcomes to educational goals. Rookie students’
motivation to join may increase if they see the connections between SIFE activities and
professional skills.
SIFE-C Meetings
The SIFE-C President organizes regular meetings with the entire SIFE team as
well as meetings with project leaders. These meetings provide extensive opportunities to
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reflect on project goals, resource generation/utilization, and project progress. Rookie
students also benefit from such meetings as it increases their awareness of project
management and communication issues, and thus prepares them to assume project
management roles in the future.
Review Others’ Work
One way for students to learn about effective communication is to review annual
reports and presentations prepared by other students. Veteran students can review the
prior year annual reports, scripts of presentations, and videos of prior year presentations
while preparing their own annual report and presentation. For example, the 2001 annual
report includes the following sections: History, Profile, Organization, Ethics, Projects,
Project Highlights (number of students served, number of hours, project growth from
previous years), Linking Projects to judging criteria. By reviewing this report, students in
subsequent years can learn how to select appropriate information about their projects and
how to organize and present this information. The SIFE-C team also provides
opportunities to rookie students to enhance their communication skills. Rookie students
can earn bonus points in an introductory business / accounting course by reviewing the
current year’s presentation script according to the judging criteria and providing
feedback. Students could also be asked to consider competency definitions such as those
in the AICPA CCF while reviewing others’ work.
Feedback from Faculty/Business Advisory Board
To prepare for the regional and national competitions, SIFE students make
presentations to faculty and the BAB. The teams uses faculty and BAB feedback to refine
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the team’s presentation and enhance each students’ oral communication skills. The BAB
also helps the SIFE team in identifying the most effective speakers to represent the team
in the competitions.
Linking SIFE Projects to Courses
In addition to the above activities for learning project management and
communication skills, SIFE students also have an opportunity to formally acquire these
skills through coursework. Students who have demonstrated outstanding leadership skills
and commitment to the SIFE-C team can earn 3 hours of credit for a course titled
“Technology, Teamwork and Leadership.” The course also includes students from
computer science. Students learn skills such as computer animation, scripting,
storyboarding, videotaping, and digital photography. These skills are used to develop a
30-minute multimedia presentation for the SIFE competitions.
Mentoring and Coaching Others
Experienced SIFE teams are encouraged to help other teams by adopting new
teams and traveling to their campuses to make presentations to students, faculty,
administrators, and business advisers. The team described in this paper has made several
presentations on college campuses to describe how to start SIFE teams on their college
campus and to help prepare for SIFE competitions. The SIFE team also mentors high
schools in starting SIFE teams. Such mentoring makes it feasible for students in new
SIFE teams to also acquire the relevant communication skills. At the same time, a larger
number of students from experienced teams get opportunities to practice their
communication skills.
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Summary
The SIFE example focused on ways in which the activities of a student
organization can be structured to enhance educational outcomes. Student organizations
should consider the critical importance of establishing and communicating outcomes.
Students have to be aware of SIFE criteria, how these relate to specific educational
outcomes, and how regional/national competitions will measured these outcomes. Faculty
advisors can use the knowledge of outcomes and assessment to help transform the routine
activities of the student organization into more reflective educational activities directed
towards specific learning outcomes.
Authentic assessment data supports the effectiveness of this team’s approach.
This SIFE-C team has advanced to the nationals in each of the last 8 years from 1994. In
the last three years, this SIFE team was a national champion in one year, and placed in
the top 10 and 12 finalists in the other two years. Several other indicators measure the
success of the SIFE students in their outreach projects and communicating their activities
to various stakeholders.
First, more than half the current projects are a continuation of successful projects
from prior years. Second, many of the new projects are extensions of successful projects
in other communities. For example, a successful program for at-risk high school students
has been expanded to two other high schools and has led to the development of a summer
program, a program for students on probation and a program for incarcerated youth.
Third, the SIFE team has been successful in obtaining funds for its programs. For
example, in 2000-2001, the SIFE team obtained $63,000 from the BAB. Finally, the SIFE
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team has obtained significant media coverage. One example of national press coverage
was a magazine article appearing in Entrepreneur magazine (June 2000) entitled “Pass it
On” by Victoria Neal. This feature article included SIFE among many of the college and
university business programs that are working with youth to help them understand the
significance of entrepreneurship and the influence of technology on careers. The SIFE-C
team was prominently featured as an example of one outstanding SIFE team.
BAP AND ACCOUNTING CLUBS
In the next section, we describe S-L projects in two other student organizations,
BAP and an accounting club. We focus on the differences arising because of differing
missions, membership, and activities of different student organizations. We also use this
section to stimulate thinking on service activities that may be appropriate in different
contexts. We do not repeat our suggestions for establishing and communicating
outcomes, structuring routine activities of the student organization to enhance educational
outcomes, and the role of faculty advisors. However, we do note important differences
that student organizations must consider in developing an S-L approach.
BAP
BAP and SIFE provide similar environments for S-L in many ways. Both are
national organizations with members from multiple disciplines and various stages of the
academic program. Further, BAP chapters can apply for best practices awards in three
key areas including service (BAP 2001). Chapters applying for these awards are expected
to submit a report that specifies outcomes, number of members participating, member
hours, nonmembers involved in the activity and their roles, and an assessment of
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outcomes. An initial presentation is required at a regional meeting. The BAP Board and
National Advisory Forum members evaluate these presentations. These reports and
presentations can serve the same role as SIFE competitions in guiding S-L.
There are also several differences with implications for S-L in BAP. First, SIFE
criteria guide the development of educational outcomes and service activities of
individual SIFE chapters. BAP chapters have more flexibility in selecting educational
outcomes and service activities, and thus tailor S-L to the needs and interests of a specific
chapter. If a chapter consists primarily of accounting majors, it can focus on accounting
specific projects. On the other hand, BAP chapters may need to spend more time and
effort prioritizing outcomes and activities. The following discussion explains how one
chapter in a college in Maryland, developed a pilot S-L implementation. As with the
SIFE example, we distinguish between the overall BAP organization and the particular
chapter (BAP-M).
BAP-M is relatively small and has around twenty-five members and pledges
annually. Almost all students live on or very near the campus. The college’s mission
supports service to others and offers many opportunities for students to involve
themselves in service. Students are generally active in service and embrace these
opportunities.
S-L Outcomes
The first step in developing the pilot was to select appropriate outcomes. For
reasons discussed before, BAP-M chose project management as one category of
outcomes for S-L. Since BAP’s mission includes developing a commitment to service,
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lifelong growth, and ethical conduct, BAP-M identified civic engagement as a second
relevant outcome for the chapter’s S-L implementation.
Service Activities and Reflection
The process used to enhance project management was very similar to our SIFE
example. The process consisted of (1) an initial meeting between the faculty advisor and
students, (2) planning meetings of students only, (3) a discussion of the project plan by
the student Vice President and faculty advisor, (4) informal reflection during project
execution, and (5) a wrap-up reflection activity (a student self-report).
At the initial meeting, the faculty advisor explained the rationale for including
project management and civic engagement as outcomes of S-L. To support the civic
engagement outcomes, the faculty advisor suggested that the chapter explore
opportunities to work with accounting professionals in a service activity. Accounting
professionals can serve as role models for students in developing a commitment to
service and reinforcing the concept of the profession giving its time and talents back to
the community. In addition to an appropriate service activity, the advisor explained the
need for structured reflection to support this outcome. In the pilot, the faculty advisor
suggested that the chapter organize a presentation by professionals describing their
community involvement. The purpose of the presentation was to help students’
understand the civic responsibility of professionals, the benefits of community
involvement to themselves, their employers, the profession and the community, and the
role of community service activities in supporting lifelong learning.
The student Vice President and chapter members then discussed possible
projects. One member suggested the Christmas in Spring project, which is sponsored by
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more than 20 local organizations and corporations. The purpose of the project was to go
to a local low-income community and do house repairs, clean up, yard work, painting,
and trash removal. BAP-M selected this activity since it involved close cooperation of the
students and accounting professionals in the performance of the service activity. Further,
BAP-M usually completes a service activity of short duration since many students
individually participate in longer service projects.
Assessment
Since this was a pilot, the focus of the assessment activity was on getting
feedback about the S-L approach and how it could be enhanced in the future. Students
were impressed by the fact that business professionals spent their time on a weekend
participating in these events. Based on student comments, actual participation of
professionals seemed to have had a greater impact in helping students think about
community involvement than the presentation by a participating professional. In the
future, the chapter will continue to explore possibilities for tying in service activities with
those of accounting professionals, which will better support reflection activities on
community involvement/civic responsibility. Students identified several ways to improve
S-L. They underscored the need for planning the project well in advance to ensure that
more students can participate. They also suggested that more attention must be paid to
planning the details of the service and the communication of these details of the project to
all stakeholders. Finally, they suggested that in the future the chapter should identify
service activities that match the skills and interests of the members. Students felt that
their contribution to the project was limited because they did not have enough experience
in home repairs.
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Accounting Clubs
Our final example illustrates how an S-L approach can be implemented in an
accounting club. Accounting clubs differ from our earlier examples in two major ways.
First, accounting clubs lack the national structure and organization that can guide S-L in
SIFE and BAP. Second, accounting clubs may not have a service requirement. Thus, a
faculty champion needs to encourage students to adopt S-L. We discuss how these
differences affect S-L in an accounting club environment.
S-L Outcomes
As with BAP, accounting clubs have flexibility in establishing outcomes. Given
that accounting clubs usually include only accounting majors, accounting clubs can
emphasize projects that require accounting knowledge (e.g. VITA). Since accounting
clubs do not have a mechanism such as the judging criteria for SIFE, faculty advisors
must also devise a way to communicate educational outcomes to students. Also,
accounting clubs starting an S-L program may not get the type of support available to a
new SIFE team from more experienced SIFE teams or from the national office. One
possibility is for the accounting club to coordinate its’ activities with established
programs such as VITA or Junior Achievement (www.ja.org).
The accounting club described in this paper is very small with membership
varying between 8 and 20 participants per year. The students had strong ties to the local
community and a corresponding desire to “give something back.” The faculty advisor
suggested S-L projects to the club officers at the yearly organizational meeting. The
desired outcomes for these projects included application of business knowledge, civic
engagement, small-scale project management, and oral communication. The two projects
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that the group settled on were volunteering with Junior Achievement (JA) and
establishing a Scholastic Book Club (SBC) (www.scholastic.com or
www.clubs.scholastic.ca) for the on-campus Child Care Center. These projects were
chosen because the faculty advisor had contacts with these two groups and the club could
implement the projects in a short period of time.
Service Activities and Reflection
The general process for these projects consisted of (1) identifying an officer to
take a leadership role in overseeing the project, (2) gathering information from JA and
SBC, (3) recruiting student volunteers, which included informal reflection activities, (4)
informal reflection during a self-assessment as the projects were passed to the next group.
To gather information about JA, the local JA representative made a presentation
to the accounting club at a meeting that was opened to all business majors. The
representative explained that the purpose of JA is to bring business and economics
programs into K-12 classes. Specifically, JA recruited university students to teach the
grades 5 and 6 programs. A number of students at the meeting had participated in JA as
students and spoke about the benefits to students of the programs. Students volunteered
either individually or in teams to teach the JA program. JA provided training and all
materials for the volunteers. The students were responsible for arranging times
(approximately 1 hour a week for 6 weeks) with their assigned classroom teachers,
preparing for the session, showing up on time, and teaching the JA lesson. The faculty
advisor regularly observed students making plans, discussing their materials, and sharing
classroom stories. The positive experiences and benefits of participating in JA were
shared each of the next two terms when recruiting new volunteers.
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The accounting club officer heading the SBC project gathered information from
the SBC website, called the customer service representative, and coordinated with the
director of the Child Care Center. Each month fliers with short letters explaining the
ordering process and due date were distributed to parents; a notice was posted at the
Child Care Center; orders and money were collected, recorded, and tallied; orders were
placed with SBC; payment was made; and finally books were distributed to the parents.
The students reconciled any discrepancies between their record keeping system and the
books received. The record keeping system tracked who ordered which books, how
many of each book was ordered, bonus books ordered, payments received, and payments
made to SBC. This system was continued from the first year’s group to the second year’s
group. The first year’s students explained the system to the incoming officers. Although
the second group did not have to develop the system, they did have to manage it on a
month-by-month basis. Also, they had the opportunity to improve upon it.
Assessment
Accounting club volunteers covered approximately 12 JA classes during the first year
of participation and another 7 classes during the second year (membership in the
accounting club was very low in year 2). The local JA office made a donation to the club
for each class a student member taught. Students who taught 2 classes in a year were
eligible to apply for JA scholarships. Many of the students did teach 2 classes in the
year; however, most accounting club members were graduating seniors and could not use
the scholarship the following year. The local JA office also collected information from
the classroom teachers and student volunteers about the JA experience. All of the
feedback about the student volunteers was very positive.
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The SBC program generated between $7.00 and $30.00 per month in the free books
for the Child Care Center. Additionally, the Child Care Center staff accumulated points,
which they used to purchase other classroom materials. The parents and staff looked
forward to receiving their new flier each month. Although only 2 accounting club
students participated each year in this activity, these students did comment positively
about the opportunity to manage this small-scale project and apply their knowledge in a
limited, manageable setting. This type of project could be expanded into other child care
centers or the local elementary schools to provide an opportunity for more students to
participate.
SUMMARY AND DISCUSSION
This paper explored the use of an S-L approach in three types of student
organizations in which accounting students participate. Key issues to address in
implementing S-L include: (1) establishing outcomes, (2) communicating outcomes, (3)
selecting service activities, (4) designing reflection, and (5) assessing S-L. Since
mechanisms such as syllabi and grades are not applicable in this environment, we
identified other means for addressing these issues. We discussed the key role played by
regional/national competitions in each of these areas. Since accounting clubs do not have
such competitions, faculty advisors have a critical role in developing the educational
potential of service projects.
Student organizations should structure routine activities to foster critical reflection on
service activities in light of the project’s educational objectives. Examples include: (1)
meetings with the faculty advisor, (2) informal discussions among team members, (3)
orientation/training sessions conducted by experienced students, (4) presentation by
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current officers to incoming officers/members on prior year’s goals and activities,
progress made and lessons learned, and (5) presentations by professionals/community
leaders.
Finally, student organizations should explore appropriate assessment techniques.
Assessment is crucial for providing feedback and enhancing learning. Regional/national
competitions also provide a more formal evaluative assessment similar to grades in a
course-based project.
Limitations
A key challenge in implementing an S-L approach in student organizations involves
resource constraints. Student organizations must consider available funds, student time,
institutional support, and faculty time. Faculty guidance is critical to enhancing the
educational value of service activities. Lack of formal rewards and recognition for faculty
may present a major barrier to the adoption of this approach. However, note that faculty
time commitment is not as high as in course-based projects since students assume
significant responsibility for organizing and managing projects. Further, we believe that
this problem is not unique to S-L, and accounting programs must address this
systematically as they move from an information dissemination model of teaching to
competency driven learning environments.
The educational value of S-L will also depend on the type of service activities.
Extended service activities (e.g. SIFE example) are more likely to enhance competency
development than short-term experiences (e.g. BAP example). Service activities such as
VITA allow students to apply course based and/or disciplinary knowledge in addition to
developing personal competencies. Further, students must have the opportunity to
Student Organizations
26
participate in several additional activities that can enhance their learning from the service
activities (project management, communication, travel, and mentoring activities). The
service and the associated activities represent a significant time commitment for students.
Another challenge involves ensuring that the student volunteers as well as faculty
have adequate training in S-L. A major advantage of SIFE is the extensive support
available to new teams in developing and implementing S-L. One promising direction for
the future development of S-L in student organizations involves coordination across
various student organizations. In particular, BAP and accounting clubs can develop
partnerships with SIFE teams since SIFE membership is open to students at all stages of
their academic program. BAP and accounting clubs can extend the basic community
service, project management, and communication experiences obtained from an
affiliation with SIFE and develop more specialized skills through their service projects.
Finally, S-L through student organizations complements but does not replace coursebased competency development. The lack of mechanisms such as syllabi, lectures,
assignments, exams, significant individual feedback, and grades implies that student
organizations cannot be the primary means for developing certain competencies. On the
other hand, accounting graduates require numerous complex competencies to succeed in
their profession. Accounting programs must address the challenge of developing these
competencies in the limited time available. Leveraging the existing service activities of
student organizations to enhance various competencies thus represents a promising
approach for accounting programs.
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TABLE 1
SIFE Judging Criteria vs. AICPA Core Competencies
SIFE Criteria
AICPA Core Competency Framework
How creative, innovative and effective were
the students in teaching:
1. How free markets work in the global
economy?
2. How businesses operate by identifying a
market need and then profitably producing
and marketing a product or service to fill
that need?
3. The personal entrepreneurial,
communications, technology and financial
management skills needed to successfully
compete
4. Practicing business in an ethical and
socially responsible manner that supports
the principles of a market economy.
Project Management
 Determines project goals
In their educational programs, how effective
were the students at:
5. Measuring the results of their projects.
Project Management
 Measures project progress
6.
7.
Utilizing mass media and the Internet.
Involving non-business majors and
utilizing a Business Advisory Board.
Project Management
 Realistically estimates time and resource
requirements
 Allocates project resources to maximize
results
 Effectively manages human resources that
are committed to the project
8.
Communicating their program through
their written report and verbal
presentation.





Organizes and effectively displays
information so that it is meaningful to the
receiving party
Expresses information and concepts with
conciseness and clarity when writing and
speaking.
Places information in appropriate context
when listening, reading, writing and
speaking
Selects appropriate media for dissemination
or accumulation of information.
Uses interpersonal skills to facilitate
effective interaction
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