Investigating accounting podcasts for
enhanced learning
Cheryl S. Crespi
School of Business, Department of Accounting
Central Connecticut State University
New Britain, Connecticut
1
Introduction
Engaging students in the learning process can amplify
learning, but, do you find it a challenge?
And, with today’s millennial student wanting to enjoy
learning and interested in the latest technology,
how do instructors meet these challenges?
Use podcasting technology to engage students in
the learning process, enhance and reinforce learning, as a
supplement to classroom lectures and students can use podcasting
as a means to reinforce studying and learning.
2
 What IS a podcast? You’ve visited all those other podcast
sessions, workshops, roundtables etc. but still aren’t quite
sure what one is? Take a peak here and no one will be the
wiser.
 Public accounting firms use them. Large multinational
corporations use them. Small private companies use them.
The word podcast originally was a combination o the words
iPod and broadcast A PODCAST is an audio recording
file that may be produced through a number of methods.
3
 Why are podcasts positive? Why should I add them to
my course? I don’t have enough time to cover all the
concepts let alone add this technology!
 It IS beneficial to learning! VARK! Visual (see script)
Aural (hear podcast) Reading/Writing
(touch/write script) Kinetic (do/create it) Podcasts
can be one of many methods to teach and learn beginning
accounting concepts. Also, repetition aids in learning and
memory.
4

Neil Fleming, designer of VARK questionnaire and resources
So what’s needed to make a Podcast?
I have SO little time!
 Time consuming? Nope! Difficult? Nope!
 Much literature is devoted to instructor created and provided
podcasts for student use. This effective learning strategy describes an
additional method!
 Engage students in the learning process
by having THEM make their own
podcasts.
 Turn their class/study notes into
STUDY PODCASTS to reinforce
learning!
5
Materials Needed
 If using an iPhone

no additional materials are needed
 If using a Mac
 Garageband software (included)
 If using a PC

use a free recording program such as Audacity (see directions)
or use Windows Movie Maker
 A few other items may be needed:
1.) Microphone (freestanding, headset, lapel, computer
microphone or phone microphone);
2.) Computer;
3.) Well written Script (their notes)!
6
Millennial Tendencies









“Believe that it's "cool" to be smart and are fascinated by new technologies.”
“Appreciate . . . experiential activities, . . . and the use of technology.
“Strengths include . . . a collaborative learning style, and multitasking.”
“Cooperative learning exercises.”
“Expect individual attention, extra help, and other institutional resources to be provided in
order to help them with any difficulties which they encounter.”
“Multitasking is a way of life for this generation. . . believe they can learn complex
information while listening to music or engaging in other activities.”
”preference to learn in their own time and on their own terms.”
“appreciate structured activities that permit creativity.”
“enjoy using technology.”
 “We may need to invent some new teaching strategies, tweak some other learning
strategies, and learn what we can about using technology effectively to enhance learning.”
Reference: McGlynn A. Teaching Millenials, Our Newest Cultural Cohort. Education Digest [serial online]. December
2005;71(4):12-16. Available from: Academic Search Premier, Ipswich, MA. Accessed August 3, 2010
7
8
 What topics are good for a student podcast?
 First One: Introduction
 Ratios
 such as . . . Debt to Asset Ratio = Ttl Liab/Ttl Assets and is the
percentage of assets financed by debt
 Formulas
 such as . . . Assets = Liabilities + Stockholders equity
 Concepts and Definitions
 Such as . . . Accrual Basis Accounting records revenues when they
are earned and expenses etc.
 Instructor created Podcasts topics
 Greeting, reviews, anything!
9
AICPA Core Competencies
• Leverage Technology
•
“technology proficiency has become popular in the
recruitment process, regular experience can give students a
competitive edge in the workplace.” Wu
 Communication
•
“communicate . . . information so that it is understood . . .
should have the skills necessary to give and exchange
information within a meaningful context and with appropriate
delivery. They should have the ability to . . . deliver powerful
presentations and produce examples of effective business
writing.
• Project Management
•
Organize and plan work and meet deadlines
Wu, A., (2008). Integrating the AICPA Core Competencies into Classroom Teaching: A Practitioner's Experiences in Transitioning to Academia. The
CPA Journal 78(8), 64-67.
10
Implications
Millennials want to be engaged. Teachers want their
students to be engaged. Engagement IS good! Sounds like a
win-win situation. It can be if the teacher provides beginning
accounting students with engaging, innovative and creative
ways to learn the required material and concepts. Podcasts are
ONE such method!
When was the last time you saw a Millennial that did not
have a technology device attached to their hands or head? Why
not use those devices and focus their use towards learning? For
the beginning accounting student, with the use of educational,
classroom, studying podcasts, students can become engaged
and enhance their learning of beginning accounting concepts.
While podcasts are a creative and fun way for
students to learn the material, whether teacher created or
student created, podcasts can also add skills to a students’
repertoire (communication, technology, project management
etc.) for that oft fretted resume and resulting fabulous job after
11graduation.
Podcast Trivia
 iPod is one brand of MP3 player
 AS of Jan 1, 2010, 250,000,000 iPods have been sold
since first one in 2001
 Amazon.com sells MP3 players for as little as $27.00
 Estimated 1,500,000 iPhone 4s sold late June 2010
 Many websites assist in creating podcasts (Just google
it)
 Millennials love MP3 players! 
12
For Further Information
 Who wants to carry one more set of papers home?
 More information on this project can be obtained
1.) At the AAA Commons website.
2.) OR, contact Cheryl Crespi at crespichs@ccsu.edu,
860-832-3239. Feel free to take my business card.
3.) OR, write your name on the email sign up sheet on
the table below.
↓
13