Initial Demonstration Versus Initial Trial-and-Error: Which is More Effective for Teaching Problems in Principles of Accounting?

• In Event: Pedagogical Issues

Abstract

The present study examined the role of effort in enhancing motivation and, as a result, improving performance in solving accounting problems. Specifically, the experimental tasks in this study compared the results of students motivated by their direct (active) engagement versus those only passively engaged in class proceedings. The quasi-experiment compared the solutions to an unfamiliar basic accounting problem to three groups. In the control group, the instructor provided a handout, explained the concept, and worked a problem. In the experimental groups, students were provided a handout and asked to attempt to solve the problem (without demonstration) individually (experimental group 1) or as a part of a group (experimental group 2). After the students’ work period, the instructor demonstrated the solution to the problem. Lastly, all three groups worked a second problem that was similar to the one their first encountered.
In the first attempt to run this quasi-experiment, the results suggested better performance from the experimental groups than the control group (though the results were not statistically significant). The researchers expect to find that greater performance by those students engaged in active learning.

Authors

• Jack Lee Winstead, University of South Carolina - Aiken

• Kathy F Otero, Truman State University