Thinking Outside the Ledger: Visual Representation Projects for Accounting Students

• In Event: Teaching Resources: Financial Accounting

Abstract

This paper discusses an accounting project that challenged students to think “outside the ledger”. In other words, it asked students to critically address an accounting issue and communicate it using a visual representation of their own independent creation, interpretation or modification. This visual representation could be a diagram, concept map, picture or group of pictures, flow chart, process chart, visual cue, acronym, illustration, model or poster. This paper first discusses the theoretical arguments for such a student project. It then details how the project was disseminated and the student results. Finally, it summarizes how satisfied students were with the project assignment. In general, students indicated that they believed the visualization project would be useful to them in the future and more likely to be retained than most homework assignments, with 74% believing the project should be assigned to students in future audit classes. This paper is important to accounting and business educators because first, the premise of the visual representation project attempts to address vital needs in accounting and business education. Second, it provides business educators with fodder to discuss the pros and cons of learning experiences using visual representations.

Author

• Linda Marie McCann, Metropolitan State University