Listening or Doing? Passive versus Active Learning of Risk and Control Concepts in Accounting Information Systems Education

• In Event: AIS Education Issues

Abstract

In this paper, we describe an assignment designed to enhance accounting students’ knowledge of risk and control concepts specific to information systems and technology. We implement the assignment under two active learning conditions (individual and cooperative), and then compare student outcomes to those from a passive learning environment that covered the same topic. Our objective is to address two concerns. First, despite the interconnectedness of accounting and information technology, questions remain about the adequacy of student preparation. Second, some research has raised questions about the effectiveness and efficiency of active learning. Our findings indicate support for active learning, measured through student performance on exam questions and student feedback on a questionnaire. However, we find improved performance only for students who work individually in an active environment, rather than in a cooperative active environment. Students in both individual and cooperative environments reported positive feedback. We conclude that active learning does enhance student outcomes, particularly for those who work individually. We also note that in contrast to the expectation that active learning places significantly greater demands on instructors than traditional lectures, the assignment presented in this study requires very little instructor involvement and minimal additional class time. Thus, we show that active learning assignments can be relatively simple, without placing significant demands on instructors.

Authors

• Jennifer Riley, University of Nebraska–Omaha

• Kerry Ward, University of Nebraska–Omaha