Accounting majors at Bucknell will often add half-credit courses each semester, when available, in order to graduate with sufficient course credits to meet professional certification requirements. Many courses concerning innovation attract students with a prior interest in innovation; however, accounting students’ unique course demands provide an opportunity to create a course concerning innovation (for one-half credit) targeted at a group that is less likely to have considered taking one.
The standardized formats of financial statements constrain their interpretation, regardless of their specific contents. This topic is rarely addressed in the academic literature. An interesting course might begin with speculation on how this occurs, that is, how human cognitive processes are unintentionally exploited to narrow the range of possible interpretations of the data. The course would then proceed to imagine how the same data might be presented in ways that target the other human senses – sculpture, music, and dance among them – thereby tapping into other parts of the brain and perceiving different patterns.