In this study, we analyzed survey data to evaluate the timeliness of information sharing for scenarios in which Government Finance Officers (GFO) have the discretion to provide information to their Board or no discretion in cases where the information will be disclosed in financial reports. Using measures for preference for honesty and GFO trust in board members, we find evidence of an increased willingness to share information with board members when the relationship is built on trust. In addition, there is a moderating effect when the GFO has a preference for honesty and when the municipality demonstrates greater transparency. In a nutshell, the person with specialized knowledge is more willing to share information when they trust the other party, have a preference for honesty, and the organization is more transparent with their stakeholders. This study received a Highly Commended Paper, 2020 Literati Award.
Takeaways that we can apply at Trinity? Relationships built on trust are foundational for timely communication and optimal decision-making. Transparency is beneficial in facilitating communication and building trust.
I’m already gathering supplies and planning for this project to assemble treat bags in class and donate them to the Children’s Home. I do this every semester in managerial accounting to teach process costing concepts. During the Pandemic, this experiential project was not possible and I saw a decline in students’ understanding of these course concepts when they did not have the opportunity for hands-on active learning. The project takes planning, but it is worth the effort to not only support student learning but also connect Trinity students with the San Antonio community.
Another course I teach includes learning objectives to analyze cultural differences and critically compare concepts from a global perspective. A great way to address these objectives is to have Trinity students work with students from a non-U.S. university. Through a collaborative online international learning (COIL) project, students discuss issues and learn course concepts with international peers which facilitates learning about other cultures and differences in global perspectives. I learn so much by collaborating with a colleague from another university and students develop an appreciation for cultural differences.
I have a few suggestions for instructors who would like to incorporate active learning and experiential projects. First of all, reach out to instructors in your field who teach similar courses and use your network to brainstorm ideas. If there is a particularly difficult concept for students to grasp, reflect on ways in which you can teach the concept that gets students actively engaged. Reach out to The Collaborative, Katie Troyer and the team are awesome at making connections and providing resources for instructors. Reach out to your Library liaison, Anne Graf has been instrumental in helping me improve students’ active learning and engagement in a course research project. Brainstorm ideas with your students. They will appreciate your efforts to increase engagement.
Lastly, reach out to members of our community who have expertise in the area you are teaching. I’m currently working with a contact at the Nonprofit Council of San Antonio to create an experiential project for my students in Governmental and Nonprofit Accounting. Together we are working through what the project will entail.
With each project and each new group of students in a class that includes experiential learning, I am energized. Seeing students actively engaged in their learning and creating opportunities for me to expand my knowledge reminds me why I am here.
The Neidorff School of Business just held the third annual Financial Literacy Day event in November 2024. I’m the organizer of the event and believe that everyone benefits from knowing more about personal finances, budgeting, and planning for the future. As one of the Upward Bound students said, when they learn more, they can help their community. Trinity is involved in the San Antonio community in many ways and it is important to connect our students with the community to get them out of their comfort zones and raise awareness of the challenges that others face so that they build empathy and realize that they make a difference in the lives of others.
I have been privileged to have had mentors in my life who encouraged me and helped me along the way. Giving back to the accounting profession is one of the motivating factors that brought me to higher education. Here at Trinity, mentors have helped me to be a better teacher and member of our community. We have amazing faculty at Trinity who excel in their fields. I have learned so much through team teaching in an FYE, working with other faculty on university initiatives, participating in learning opportunities through the Collaborative, sitting in on other classes across campus, and building relationships through committee work. Each of us, faculty, staff, administrators, and our students have an influence on the communities in which we live and work. I feel that it is my responsibility to pass the torch and help others step into leadership roles. Through events such as Financial Literacy Day, we are developing future mentors who will continue to pass it forward and have a positive impact on the communities in which they live.
During my time at Trinity, I have learned that no matter how humble a beginning you have, following your passion and being a lifelong learner will lead you to work of purpose and joy. Growing up on a cotton farm and being a first-generation college student, I never dreamed I would become a Certified Public Accountant, have my own accounting practice, earn a Doctorate in Accounting, and now teach at a top liberal arts university. I like to say that education is magic, it takes you places you never dreamed of going.
Trinity allows faculty to play to our strengths. I’ve had the opportunity to teach an FYE course outside of my discipline, modify an existing course to include OVC, incorporate experiential projects, take students on field trips, develop mentorship opportunities for others, teach a class at Tecnológico de Monterrey (TEC), incorporate a collaborative online international learning (COIL) partnership between my students and students in a class at TEC, travel to Berlin and teach a class of Trinity students abroad, design and teach a new course focused on sustainability and corporate social responsibility, and work with colleagues at Trinity to create a new minor in sustainable business. Trinity provides an environment to foster learning and growth for everyone here.
What do I hope the future holds for me? The opportunity to continue learning and to pass the baton. Having prior students express their gratitude and share the impact that I have had on their careers and lives makes all the effort and struggle worthwhile. We will never know all of the effects that we have, but we can work each day to have a positive influence on our students and community.