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IFRS Cyber-Guest Lecturers: A Pedagogical Resource for Professors and an Inspiration for Student Online Video Projects
Abstract
In early 2011, 117 nations mandate or allow the use of International Financial Reporting Standards (IFRS). On November 14, 2008, the SEC issued its proposed roadmap for U.S. companies to adopt the new international accounting standards. As a result firms nationwide are beginning to prepare for adoption of IFRS. However, many U.S. business schools are still lagging in the teaching of the new standards and attribute their slow movement to the lack of educational materials. While several IFRS textbooks are beginning to appear on the worldwide market and several innovative curriculum developments are occurring, the teaching materials are still considered sparse. This chapter examines an emerging and impressive source of IFRS teaching materials that includes professional and institutional webcasts and online videos. The available IFRS webcasts are first surveyed and then pedagogical strategies are suggested for a variety of accounting courses. This technology based media offers both professors and students alike numerous educational benefits and opportunities. Our experience with these “cyber-guest” lecturers has inspired an innovative Inter-University IFRS Online Video Competition amongst our two universities.
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