Sabbatical/FIL Project Report Template
Name, Faculty Rank, Department:
Marsha M. Huber
Associate Professor of Accounting
Lariccia School of Accounting and Finance
Williamson College of Business Administration
mmhuber@ysu.edu
Title of Sabbatical/FIL Project:
Neuroaccounting: Applying Neuroscience to Advance Accounting Education
Abstract/Overview of Project:
My proposal is to spend a semester (spring, 2014) at Harvard University, Graduate
School of Education, as a Visiting Fellow to study the latest in neuroscience and the
brain, specifically related to how individuals learn and perform accounting. Going to
Harvard will entail conducting research with Harvard faculty in the Mind, Brain, and
Education (MBE) program, auditing (or taking) 2 - 3 classes, and writing a paper on
neuroscience and accounting education. This paper will be submitted for presentation at
the 2014 American Accounting Association (AAA) meeting and ultimately submitted for
review and publication in Issues in Accounting Education.
Sabbatical/FIL Results:
I will address the results of my FIL by discussing the goals set forth in my proposal, my
professional activities at Harvard, and the external reporting requirements with a personal
note.
Proposal Goals
I am in process of meeting the goals of my FIL proposal. I attended Harvard during the
January interterm and spring semester, living in Boston from January 2 to June 2, 2014.
I was invited to Harvard as a Visiting Scholar by Dr. Kurt Fisher, Director of the MBE
program. I sat in his cognitive development class and met with him every two weeks to
discuss applications of neuroscience to accounting education. During the semester, I
worked on different research ideas until settling on a research project in May.
During the semester, I learned the latest in cognitive science from Kurt. He taught me
that science supports: (1) there is no such thing as a standard learner therefore we need to
teach to the edges to reach more learners, (2) students learn in context, and (3) forgetting
is part of learning. As a result, I added another Harvard class to my schedule that taught
how to apply cognitive science to teaching to the edges.
As I sat in Kurt’s class, I had several neuroaccounting research ideas. I finally decided to
to use the EEG to investigate the development of accounting expertise in the
subconscious mind. Kurt introduced me to a Ph.D. student, Chen Chen, who is partnering
with me on the EEG study. In addition, YSU Assistant Professor, Amanda Roby, is also
joining us to help collect EEG data for the study at the YSU sleep lab.
We have three potential studies planned. The first study investigates the timeline of the
development of expertise in accounting students. We plan to look at the subconscious
knowledge of experts versus novices. If this study is successful, we have discussed a
second study investigating neuro-ethics and a third study looking at the idea of numbersense.
Because I took federal medical leave (FMLA) in the fall semester, we were not able to
start the study as originally planned. We started the study this spring completing the
study design. We are submitting our protocol to IRB next week for approval. We will
begin the first phase of the study in the late spring, and it will take about six months to
collect the data.1
My original plan at Harvard was to audit 2 – 3 classes. I ended up sitting in seven classes
and taking one class for a grade (Table 1). Harvard has so many great classes, and I
audited as many as I could.
TABLE 1
Harvard Coursework
Course
Psychological Resiliency
Cognitive Development, Education, & the Brain
The History and Science of Emotions
Stress, Vulnerability, and Mental Illness
Leading Professional Services Firms
Impediments to Excelling: Social Threat,
Ostracism, Anxiety, and Choking
Applying Cognitive Science to Learning and
Teaching
Magazine Writing2
Professor
Shelley Carson
Kurt Fisher
Susan Lanzoni
Brandon Abbs
Bob Eccles &
Heidi Gardner
Allison Seitchik
Time
Jan. term, M-F
MW (10–12)
MW (12 – 2)
TR (4–5:30)
RF (1–3)
Tina Grotzer
F (9-11)
Martha Nichols
T (8–10pm)
M (3–5)
I was awarded a URC grant for $2,000 to fund this study.
I took this class for a grade. Since I was at Harvard, I could meet the residency requirement if I took
a course for a grade for the Masters in Journalism program. Because of this, I am now a candidate for
the journalism degree which I am completing over the next five years to improve my existing skill set.
1
2
Two Harvard faculty members also gave me access to their classes to study at a later date
including “Introduction to Educational Neuroscience” and “Universal Design for
Learning: Meeting the Challenge of Individual Differences.”
Professional Activities
While at Harvard, I became involved in the professional activities and surrounding
culture. Every day held a new adventure for me with my attending events once or twice a
week.
First, I attended professional development workshops that enhanced my stage presence,
voice, and communication skills. Experts worked with faculty on how to stand, introduce
ourselves, pitch, think quickly on our feet, and deal with a hostile audience. I had to
practice talking about myself with others and describing myself as an expert.
Second, innovation events permeated every college at Harvard as well as throughout
Boston. During my second week, I attended a “design thinking workshop” at Harvard
Business School introducing me to the innovation culture in Boston. After that, I attended
numerous innovation events hosted at Harvard, MIT, Microsoft, and in the Boston area. I
also began learning about social enterprises and innovative ventures in education.
At these events, I made several important connections including meeting, Julia Kirby, an
editor for Harvard Business Review, Nigel Jacob, a leader of a technology think tank for
the Mayor of Boston, and David Golingorsky, a consultant at IDEO. In addition, I
developed relationships with two Harvard faculty members, Shelley Carson, Psychology,
and Srikant Datar, Accounting.
I attended following professional activities:
TABLE 2
Jan. 7 - 9
Feb. 3
Feb. 19 & 26
Feb. 22 – 23
Feb. 26
March 12
March 13
March 14
March 26
March 24 – 26
March 27
Professional Meetings Attended
“Design Thinking and Innovation” seminar at Harvard Business
School (HBS) with Dr. Srikant Datar
“Harvard thinks Big” at Harvard Graduate School of Business
(HGSE)
“Public Speaking as a Performing Art” at Harvard College
“The Op-Ed Project,” Simmons College
MIT Enterprise Forum, Innovation Series event – “What is New in
Innovation?”
MIT Enterprise Forum, Innovation Series event –“Beyond What’s
Hot – Opportunities Away from the Herd”
“Thinking Fast and Speaking Well” with Dale Deletis, Colleges of
the Fenway
“How to Make a Million Dollars,” Harvard Extension School
Finance and Insurance Analytics, Analytics Week
Sandbox Summit Conference, Innovation by Design
“A Conversation on Civic Technology,” Microsoft NERD Center
TABLE 2
March 28
March 24
March 29 – 30
March 31
April 1
April 3
April 3
April 6
April 7
April 9
April 17
April 23
April 29
May 1
May 3 - 4
May 7
May 20 - 22
May 28
May 29
Professional Meetings Attended
Discussant, Significant Landscapes, “Education Research in a
Dynamic Era,” HGSE
“The Good Opening” with Holly Weeks, HKS
2014 Social Enterprise Conference, HBS and HKS
“User Friendly Speech Frameworks” with Holly Weeks, HKS
“How to Write a Non-Fiction Book Proposal,” HKS
“What Faith Communities can teach Psychiatrists about Depression,”
Harvard Medical School
“Giving Emotional Meaning to the Quantified Self,” Harvard
Innovation Lab.
HBS Hospitality and Travel Conference
“Dealing with a Hostile Audience” with Holly Weeks, HKS
MIT media lab
Innovation Showcase, NERD Center, Microsoft
“The Modern Black Male Athlete: A Panel on Race, Justice, &
Sports,” Harvard College.
“Innovation Imperative: Enhancing the Talent Pipeline,” Northeastern
University
Presenter, “Neuroaccounting” Continuing Education Seminar, Ohio
Region American Accounting Association
MIT Design Thinking Workshop in Education
MIT Enterprise Forum, Innovation Series event – The 5th Annual
Auto ID & Sensing Solutions
May Meaning Meeting, hosted by St. Thomas and Yale University in
Owatonna, MN
LearnLaunchX Demo Day, Boston’s Eductech Business Incubator
IDEO, tour and interview with David G.
External Reporting
I have presented twice pertaining to what I learned at Harvard. I conducted a ½ day
seminar the 2014 Ohio Region American Accounting Association meeting on
“Neuroaccounting” in May, 2014, I presented, “A Little More like Harvard: Becoming a
Better You and Making an Impact,” at the Faculty Development Conference at YSU in
Jan. 7, 2015.
I will be presenting “Using Design Thinking to Improve Happiness Levels at Work,” at
the Spirit of Women in Business Conference at Kent State University on March 4, 2015.
Finally, I will be presenting the results of my FIL to the WCBA in April, 2015.
Articles have not yet been submitted for publication since my neuroaccounting project is
still in progress. I also have invitations for publications in two additional journals. The
Journal of Accountancy has invited me to write an article on design thinking and David
Stout, editor of Journal of Accounting Education, has invited me to write an article on
faculty development.
Personal Note
I want to thank my mentor, Kurt Fisher, for opening the door for me to go to Harvard.
My life has been enriched by my time there. My conversations with Kurt and other
professors gave me a new view of what I can do with my life. In our last conversation, I
asked Kurt if I was doing too much. He said, “I don’t think so. You are going to do a lot
of good in this world.” I didn’t know if I heard him right, and I asked him to repeat it, and
I heard him correctly.
I went to Harvard to pioneer neuroaccounting research, not expecting an introduction to
the world of innovation and the personal development that would follow. As a result, I
have seen changes in the way I relate to students, in meetings, and with audiences. I want
to thank YSU for the support in granting me this FIL. It has been truly life-changing, and
I will pay it forward