Marion McHugh is an Assistant Professor in the Business and Accounting Department at Furman University in Greenville, South Carolina. Prior to joining the Furman faculty in the fall of 2010, he held a visiting appointment in the Department of Accountancy at the University of Illinois at Urbana-Champaign. He has also been a member of the Accounting Department at Virginia Commonwealth University. In addition to academic posts, Professor McHugh has also as held positions at Deloitte and Touche (Costa Mesa, CA) and IBM (Atlanta, GA).

Marion resides in Greenville with his wife, Sunda, daughter Mae, and son Michael.

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Name Title Description

ACC-111

Financial Accounting Prncpls

Theory and practice of accounting as applied to the corporate form of business organization. Analysis of business transactions, valuation of assets and liabilities, determination of income, and preparation and interpretation of financial statements.

ACC-330

Auditing

An intensive conceptual and applied introduction to auditing and assurance in society. Emphasis on knowledge about assurance services as well as the skills and attitudes required for success in the accounting profession. Focus on financial statements audits as well as other assurance services.

ACC-350

Accounting Information Systems

Examining and analyzing of systems that process accounting information using transaction cycles in both manual and automated environments. Focus on design, development and implememntation of systems including relevant processes, controls and technologies.

The act of learning increases knowledge about the world and develops the competencies needed to understand the nature of phenomena yet to be examined. When knowledge increases, the degree of correspondence between an individual?s beliefs about a state of nature and its true state also increases. When an individual develops skills for understanding ?out of sample? phenomena, they are better able to cope with the many contextual and structural changes that they will surely face in the future. Thus, learning is development of an understanding of ?what is? today and a capacity for coping with ?what will be? in the future.

Both dimensions of learning, knowledge and skills, are relevant to the accounting and assurance professionals. Accountants measure and communicate states of nature, given their knowledge of principles and standards. Assurance professionals must evaluate claims about states of nature, given their knowledge of accepted criteria and procedures for making such determinations. To prepare students for operating in these fields, it is essential for them to develop knowledge about ?what is? in terms of the current principles and standards of the profession as well as to develop aptitudes for applying these frameworks in specific states of nature. Because it is difficult to foresee future reporting and assurance environments, and due to the judgmental nature of accounting and assurance, students of these disciplines must also develop critical thinking and reasoning skills.

Ultimately, learning occurs when the individual seeks understanding. The primary objective of teaching, therefore, is to help students in their quest for comprehension. An important assumption embedded in the teacher-as-learning-facilitator role is that learning is a voluntary process and the teacher assists those interested in learning. Thus, the teacher provides seekers of learning with engaging opportunities that enable the learning process. These opportunities should address both the knowledge and skill development components of learning. While few individual contexts can maximize both knowledge and skills, the teacher must fully address these dimensions when developing and implementing student learning itineraries.

  • McHugh, Marion E., III, and Paul W. Polinski. "Audit firm changes post-Sarbanes Oxley: impact on the market for public company audits." The CPA Journal May 2012: 24+. Business Insights: Essentials. Aug. 2013
Education
Ph. D.
University of Arkansas
M.B.A.
University of California, Irvine
B.A.
California State University, San Bernardino

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