Learning Without Borders

by Evelyn Beck and Sharon M. Lightner

IS TODAY’S COLLEGE classroom flexible enough to include 20 students at four colleges in four countries attending the same class together each week? With the help of technology, this was the approach of an unusual class called Experiential International Accounting, which was attended by students from the United States, Hong Kong, Switzerland, and Spain.

The course was the brainchild of Sharon Lightner, an accounting professor at San Diego State University (SDSU). Lightner had long wanted to do an international class in this format that focused on worldwide differences in financial reporting standards, and what better way to approach such a topic than to make the class itself international?

“There has been a major push within the accounting discipline to internationalize the curriculum,” she says. “Universities have accomplished this by either adding an international component to the existing curriculum or by offering a separate international accounting course. But since the technology existed to have real-time discussions with individuals anywhere in the world, I thought it was time to have an international class that was truly international.”

With the help of renowned accounting expert Gerhardt Mueller, who contacted professors in other countries to fuel interest, and partial release time to develop the course, Lightner laid out the 13-week schedule and then concentrated on technical matters. She successfully solicited Onlive! Technologies (now defunct) and Honey Software to use their multi-person audio and video software for free, oversaw each participating university’s purchase of at least one camera and one microphone to attach to a computer, and then enlisted the technical expertise of an accounting student. The class was offered for the first time in Spring 1998.

Here are Lightner’s reflections on the ups and downs of teaching live across continents:

The Challenges

Time was an obvious challenge. The class met weekly at 11:00 p.m. Pacific Standard Time, meaning that students at San Diego State were ready for bed while those in Spain and Switzerland had just gotten up (8:00 a.m.) and those in Hong Kong were nearing the end of the workday (3:00 p.m.) But pity the poor guest lecturer from the Financial Accounting Standards Board (FASB) in New England who had to join everyone at 2:00 a.m. Confounding matters was the fact that daylight savings times started at different times in various countries.

Not only were the participating universities on different academic calendars, but students used to different educational systems had different expectations. For example, international students are not as accustomed to having weekly homework, completing work in groups, or having constant access to a professor.

There were technology differences between countries both in terms of Internet access as well as tech support for troubleshooting. Prior to the first class, we tested audio and video software with the professor in Spain and everything worked great. However, he was testing from home, and when Spanish students connected from the university, their connection speed was slower than the old 14.4 modems. After we figured out the problem was with the campus connection, the professor used the computer lab phone lines and dialed in through his private ISP. For future semesters they installed their own designated ISDN line.

There was also some confusion over how to charge students for such a class and how to enroll not as yet matriculated students into a regular class offered by the university. It doesn’t make sense for students to have to apply to a university and be matriculated to take one course.

The Benefits

Through team assignments, students were able to dispel cultural stereotypes in vivid and effective ways. For example, students in the U.S. were very surprised to hear that the Spanish students stereotyped them as selfish and considered American food hopelessly bland. Students in other countries spoke more languages than their U.S. counterparts, traveled to more countries and lived at home longer. This was so important for an understanding of cultural differences as a basis for dealing with differences in accounting standards around the world.

And when it came to accounting, the different perspectives enlightened all of us. Swiss students, for example, could not understand the justification for amortizing an asset, goodwill, over a 40-year life. The U.S. students accepted this rule and never really questioned it until their international counterparts asked them how they could think that any asset could have a 40-year useful life. As we now know, the FASB agrees with the Swiss students, and concluded goodwill has an indefinite life.

Perhaps as important was a kindling of cross-cultural curiosity. The Swiss students taught us how to yodel while the Spanish group helped the Americans practice their foreign language lessons. The Asian students would bring Oreo cookies to class and dress in caps and shirts with American logos. The students in all the other countries were amazed that Bill Clinton’s situation with Monica Lewinsky could lead to impeachment.

When I envisioned the course, I thought it would be challenging, fun and exciting. However, there were some things that resulted from the course that I really hadn’t anticipated. First, I was appreciative and excited about the level of participation by the professionals in the various countries. What I hadn’t expected was the candidness with which the standards setters and practitioners shared their thoughts and experiences. It was fun to listen to them argue and joke with each other. Everyone was engaged and learning, not just the students.

Another major impact that I hadn’t expected was the friendships that developed. As a result of the course, students traveled to other countries, stayed with each other, and sought to have exchange agreements established between the universities. A U.S. student attended class with the Swiss team, while a Swiss student attended class with the Spanish team. A formal exchange agreement was signed between SDSU and the University of Fribourg in Switzerland. And when students from both countries went on the exchange, they were met by people they already knew from the class and were helped with finding living accommodations, cars, and appropriate classes to take at the new university. Our desire to internationalize the curriculum succeeded not only in broadening academic perspectives but also in making the world seem a little smaller for our students.