Accounting Failures in Schools:  What Went Wrong and How Do We Fix It?
By:  Jordan Whittecar

Project at a Glance :

High school Accounting students will learn about fraud and then research local fraud that occurred in schools specifically. They will also dive into ethical accounting and even what accounting actually is. Our school accountant will come in as well as an auditor from Plante Moran.
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Driving Question:

How can strong accounting practices prevent fraud in schools?        

Standards:

• Explain the role that accountants play in business and society. B1
• State and explain generally accepted accounting principles (GAAP) and explain how applying GAAP impacts the recording of financial transactions and the preparation of financial statements. A1
• Demonstrate the business and professional skills and competencies required to succeed in the accounting profession and/or in an accounting-related career. B3

Team / Culture Building:

• Group students randomly using index cards cut up into three pieces with accounting term, definition, and photo. (Teams of 3)  
• Build culture after the crime scene simulation the next day by having students complete a quick fraud detection activity.
• Then students will complete “Fraud or Fiction?” in small groups.

​​Entry Event:

• “You Be the Auditor” Crime Scene Simulation 
• Set-up: Stage a mock "crime scene" in the classroom: fake invoices,          suspicious bank statements, checks made out to personal names, and a news article with redacted names.
• Activity: Students must piece together clues and identify signs of fraud.
• Hook: End with, “This happened in a real Michigan school. Could you have stopped it?”​

Stakeholders:

• School finance team
• Teacher
• Board of Education
• Students
• Community members
• Law Firms

Empathy Building:

• Stakeholder Map​

• Pains & Gains
• Bring in law firm to talk about problem

Inquiry / Need to Knows:

• Interviews
• Question generating
• Research in Media Center
• Need to Knows
• Interview panel with school finance team
• Jigsaw
• Outside Inspiration
• Interview with JPS Tech Director

Incubation: 

• Encourage AI
• Debating
• Outdoor walk and talks
• Speed dating​

• Padlet
• Large whiteboards for each group then 3-12-3
• Lawyer debates
• Forensic accounting presentation with Plante Moran representative.

Presentation by Amanda Fletcher, Plante Moran

Checking in:

• Informal team check-ins daily with teacher
• Use Investigation FAST rubric to ensure on track 
• Task List with 3-2-1 daily quick review
• 3 things working, 2 challenges, 1 focus for today.

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Solution Building:

• Now, Wow, How
• Pitch posters
• Elevator Pitch

Critique and Revision: 

• $100 Test after elevator pitches
• Elevator pitches to a stakeholder or outside person to get feedback.​​

Authentic Audience:

• JPS Accountant and Finance Director​

Final Presentation:

• Students created Fraud Binders

Click here for teacher's full plan.

​Reflection and Feedback:

• FAST rubric will be used by both audience and teacher to assess
• Written student reflection on the project will be done together and then individually.​​

Click here for the teacher's Journey through PBL on Padlet . . .

Meet the Educator:

Jordan Whittecar teaches CTE Business and Marketing classes at Jenison High School in Jenison, MI, as well as serves on the Michigan Marketing Educators Board and is a DECA Advisor. 

     "Students find value in their education when they are doing something that means something, and that’s what PBL does."