Mastering the Magic of Accounting ; “Giving voice to ethical values is my greatest passion” 

Claire Kamm Latham describes accounting as preparation, proficiency and reasoning — all required to make critical and ethical decisions within today’s dynamic, fast-paced business world. She describes her teaching style as a partnership with a personal trainer or coach. Each accounting course is designed for students to take a journey, taking care to understand the impact of critical steps on the business environment. Latham says she loves teaching and seeing the interest and excitement in students’ eyes as they discover the magic of accounting and its crucial role in viable businesses, non-profits and organizations in Southwest Washington.

Today’s accounting is much more than credits, debits and a spreadsheet with a bottom line. Latham’s students learn skills, interpret conditions and recommend options that make or break businesses. Her classes incorporate working with real business clients, borrow situations from the everyday world to gain insights, proficiency and reasoning skills while giving a voice to values and integrity. Students discover that accounting is a joint venture involving preparation and face-to-face time to explain their choices — both essential activities for class and for business decisions. Theory becomes practice with students identifying issues independently; then explaining their step-by-step reasoning to student peers similar to what they will do in a firm.

Latham and colleagues study instructions and interventions impacting ethical decision-making by students and professional accountants. Her greatest passion in research and teaching is the  ‘Giving Voice to Values’ (GVV) framework, created by Mary Gentile. GVV represents an action approach to assist individuals in addressing ethical challenges. As co-advisor for Beta Alpha Psi, honor society students conduct GVV workshops in the 200 level pre-business classes, also winning the 2014 Ethics Award sponsored by Grant Thornton. Claire’s experience as a professional auditor, currently mentoring and teaching continuing professional education for CPA’s in Oregon, complement both her teaching and research.

In 2012, Latham and colleagues organized a “boot camp” to help students build learning skills and confidence with the goal to improve performance on their first university exams. The buzz is that test scores improved while students reported less anxiety. Perhaps new students learned something about the discipline of learning that permeates the discipline of accounting while creating success and demand for graduates.

Courses Taught: Intermediate Accounting I/II; Auditing; Accounting Systems and Auditing