1. April 9, 2014 Page 1 of 3
THOMAS S. PACCIORETTI, CTP, CIRA TEACHING PHILOSOPHY
Inspiration
“Mr. Donnelly,” I asked, “why do we need to learn about adverbs and sentence structure
– doesn’t seem very useful.” My 8th
grade teacher, a fit former hockey player, stopped
writing on the board, paused for two counts and then crisply turned to face the class. He
wore a white starched pocketed short-sleeve shirt, black Sansabelt slacks and polished
black wing-tipped shoes. He looked directly at me. I saw his blue eyes brighten, his
crew cut stiffen. His voice was energetic, but calm and firm. “Because it teaches you to
think.”
His response, those many years ago, has guided me throughout my career and life.
Regardless of topic, knowledge level or environment, professors and managers teach
students and employees to think. Nothing could be purer or more emotionally rewarding.
Looking back on the professors and managers I admire most, all taught in similar ways.
They used content and context, enthusiasm and engagement, and they challenged and
adapted.
Content and Context
In my experience, teaching the context of the content improves retention, stimulates
engagement and provides the structure needed to apply concepts to new situations. For
example, understanding the concept of insurance in the context of its beginnings – the
year 1680 in the Lloyd’s of London Coffee shop, where ship owners mitigated loss of
ships and cargo by sharing the risk - makes understanding the mind-sets of insurer and
insured easier. Shared risk, cargo and ships, Lloyd’s of London – the context frames the
content.
In my Tax for Entrepreneurs class, I utilized previously introduced Pareto’s Principle
(content) to understand business taxes (context). The pie chart of 2011 US Government
spending1
illustrates department spending and identified expenditures that were either
discretionary or non-discretionary. The students recognized that, while Defense
spending was 20% of overall spending, it was 60% of the non-discretionary total. Where
do you look for expense cuts to move the needle?
In my Analyzing Financial Statements class, I asked the students what their reaction
would be if Operating Income improved year over year from ($150,000) to $200,000.
The responses ranged from “whoopee” to being upset because the company had to pay
income tax. The best response? “It all depends.” Certainly, the example was an
improvement, but if your management team forecasted $550,000 in Operating Income,
then you would certainly be asking additional questions. Content and context.
Enthusiasm and Engagement
Enthusiasm comes from the heart and the soul. Learning is my hobby, since 1981 I
have taken 48 classes at UCLA Extension. But I get the greatest joy out of teaching. I
have taught classes from horticulture to distressed business acquisitions, and I have the
1
Information sources: National Priorities Project Congressional Budget Office and Center on Budget and
Policy Priorities.

2. April 9, 2014 Page 2 of 3
same enthusiasm and passion to engage an audience and see the light bulb go off
whether it’s about cash flow modeling or organic tomato seed propagation. I am thrilled
when a student applies newly learned concepts to a situation and is able to articulate her
thought process and resulting observations. She got it, applied it and will remember it.
I find that good questions are better than good answers. Good questions are those that
indicate the student has grasped the concepts, applied them to a new situation and has
discovered there are more questions to be asked, e.g. What does the data not show?
What does that mean for the other side of the table? What else do I need to know? The
student learns to understand the relevance of what’s there and to question what’s not.
I incorporate student presentations into every class. The ability to cogently present data
and information, demonstrate the underlying thought process, and come up with
recommendations, is a necessary business skill. It is best learned through practice and
evaluation within an encouraging yet critical environment. I ask a student to give a five-
minute presentation on a selected business topic. I then ask the student to leave the
room while the class openly discusses the presentation. When the presenter returns, I
summarize the class’s findings, and couch recommendations in a positive way,
encouraging change and teaching self-evaluation.
Retention and application of concepts improves when students are required to see and
represent issues from both sides. I engage students by having them put themselves in
another’s shoes (insurer vs. insured, buyer vs. seller) and ask that they support that
position. This provides the challenge of understanding a different viewpoint, and more
importantly, advocating a position that may be contrary to their own.
I encourage students to share their experiences. When beginning the mastery of a
subject, it is critical that students learn from many sources: the professor, authors and
fellow students.
Challenge and Adapt
At the Los Angeles County Sheriff Department’s Education Based Incarceration Program
(EBI), I have improved the Entrepreneurial Studies curriculum by organizing the subject
matter to reflect the development of a new business and have introduced advanced
subject matters, including taxation, niche marketing, insurance and ethics. I have
challenged students to apply advanced concepts in order to understand the reasons for
past business performances and to project the outcome of possible future scenarios.
Professors must adapt to the needs of their students. Experimentation requires
knowledge of the subject matter and the students’ needs. Not every experiment will
work, but each will begin to narrow down the possibilities. The better I am at identifying
what works, the more likely I’ll succeed, and so will my students.
Adult learners in business classes require projects that reflect real world requirements,
including working with unfamiliar colleagues to accomplish a goal defined by others.
This encourages students to analyze a problem and collaboratively respond to the
situation. This simulates the challenges of personal interaction, leadership, resource
allocation and conflicts that are present in all group dynamics. Students learn from each
other as much as from the professor and reading material.

3. April 9, 2014 Page 3 of 3
It is important to understand where your students are in terms of experience, culture and
education, meet them where they are, and then guide them to where they need to be.
This does not mean that I “dumb-down” the curriculum. It means I adapt my style and
methodology so that the current audience understands and learns the concepts.
Adaptation is about the professor, not the students.
Teachers teach students to think – nothing could be purer or more satisfying.
Contact information:
Office: 310-581-9702
Mobile: 310-710-5844
tsp@broadwayadvisors.com
tpaccioretti@gmail.com