Fall 2022 Mako Magazine

12 We currently have two other apps that could evolve into a branded product line. The second one is a financial literacy game. It’s like the Game of Life where you must make decisions. Imagine you are a 22-year-old who gets married, gets a first job, and then loses that job. Is addi- tional education a next step? If so, how must the household budget evolve? Inquiring minds want to know. A broad range of age groups could benefit. A 16-year-old can learn about car costs and college loans. Anyone can learn about credit card debt and the advantage of an employer matching the investment in a retirement plan. The virtual-reality simu- lation can also help teach about the financial implications of having a child, purchasing a house, or dealing with an unforeseen expense. The third application is a 360-video capture with dynamic sound prompts. In this case, Steven Kramer, Ph.D., associate professor, uses technology to capture video vignettes of what’s happening in the field. As a result, you can put on a headset and find yourself in a warehouse where furniture is being assembled. It’s not a visual tour. The student or trainee is immersed in the environment. Somebody yells their name. The headset wearer turns, because the sound comes from behind thanks to technology. The same approach could facilitate process improvement for a hospital with advance ability to look at what’s happening in the ER waiting room. Sanitation and hazardous waste disposal assessments and checkout efficiency analysis are all possible. Within the simulation, you can easily see a three- or four-way interaction among the data. We’re talking multi- dimensional modeling of data, regression analysis with 5 or 10 data points, not 2. There are more dynamic data mining and feedback capabilities, as noted in our sidebar samples. Ultimately, virtual-reality training will make organizations want to hire our students first, and licensed training product revenue will support the university. o AUDITOR How do you fare when talking to a senior management officer about internal control weakness? Do you get intimidated or taken advantage of as you go through your checklist of questions? CHILD ADVOCATE How do you deal with a five-year-old who needs to be removed from a home? How do you conduct an interview if that child has no language skills because the child has been so severely mistreated? ARENA MANAGER How do you improve concessions? How do you improve operations and the fan experience? PERSONAL GROWTH How do you become adept at adaptive decision-making? How do you reinvent yourself? How do you proceed as an introvert, or an extrovert, and when dealing with various personalities? How do you strategize to avoid bias? HR MANAGER When you talk to different genders, does the amount of eye contact change? Does your tone become more condescending if a person is younger? SCENARIO LEARNING AND CONSULTATION POTENTIAL APPLICATION LEAD NOTES LINDA KIDWELL, PH.D. Associate Professor of Accounting Over the last two years, we created a computergenerated imagery (CGI) simulation of an inventory audit. After designing the warehouse and selecting product, we worked on a task of checking the inventory on the shelves against a digital report. In our beta test the first year, the task was simple and completed on an individual basis using randomized inventory lists. In the second round, a multiuser function permitted students to work in groups and complete a two-way test—list to floor and floor to list for the accountants out there. The trainer could also now track group dynamics through captured eye movement, sound, and entry activity. Students have enjoyed the experience, and it has helped me be creative in other ways in the classroom. In the future, I hope to add audit interviewing activities in the virtual boardroom within the app. CONTINUED FROM PAGE 11 EYES ON TRAINING

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