This essay works toward two goals: 1) to provide an explanation of how the Scholarship of Teaching and Learning may work within all four of Boyer’s “scholarships” of discovery, integration, application, and teaching and 2) to clarify the distinctions between quality teaching and scholarship of teaching and learning research. To do that, we posit four quadrants of teaching practices based on two continuum: public/private and systematic/unsystematic. The four quadrants: teaching practice, shared teaching, scholarly teaching and, finally, scholarship of teaching and learning, provide academics with a conceptual model to distinguish various approaches to the teaching process from research into that process.

This study documents and evaluates the effectiveness of using a hands-on conceptual model in an active learning environment in a first accounting class. A hands-on model that can be used to help students learn inventory cost allocations is described. The model's potential for enhancing student learning is assessed. Three learning scenarios are evaluated. The first is predominately a traditional lecture-oriented approach using numerical examples to illustrate concepts. The second adds the use of a model within a lecture setting. The third uses an active learning approach along with the model. Student performance and preferences are assessed. Students indicate they perceive that the model helped them understand inventory cost allocations better than solely using numerical examples. Results from an assessment instrument indicate that students who use the model in an active learning environment show enhanced problem-solving skills over that which can be attained in a lecture-oriented environment. There is no evidence, however, that the use of a conceptual hands-on model enhances conceptual recall over that which can be attained in a lecture-oriented environment.Hands-ON Learning, Active Learning, Conceptual Models, Problem-SOLVING, Inventory Cost, Allocations,

No abstract

The Tax Reform Act of 1986 instituted some of the most dramatic revisions of the federal income tax since its inception. The primary purpose of this article is to examine the impact of the changes incorporated in TRA86 on the progressivity of the federal individual income tax. Structural and distributional indices were used to measure progressivity. Estimates of these indices were derived using seemingly unrelated regressions and data from the 1984 Individual Tax Model. The results indicate that when progresscvity is measured locally, determination of which system is more progressive varies as income rises.

No abstract