Contextual Problems: Too Big to Assign; Too Important Not To

• In Event: Emerging Research Discussion Session I

Abstract

This research focuses on identifying and implementing strategies to enhance student learning in college-level principles of accounting courses. It recognizes that accounting is an integrated, cyclical process that culminates in the preparation and interpretation of financial statements. It tests the premise that novice students whose learning experiences are based almost exclusively upon integrated contextual scenarios will achieve a deeper understanding and greater retention rate than students who primarily learn using a series of unrelated, single concept exercises.

Most principles of accounting textbooks and classes include one or more integrated capstone experiences to synthesize related concepts. However, there currently are not sufficient resources available - for either content or process – to offer these types of learning opportunities to students on a sustained basis. Therefore, this research is based on the implementation of a two-pronged project that has developed the required components: a collection of strategically designed problems and technology for delivering these longer, integrated accounting problems.

Strategically designed problems
The project includes new problems intended to capture the essence of the learning objectives for accounting principles topics. These include problems that extend multiple accounting cycles for continuity, problems that culminate in financial statements with one unknown, problems sequenced to layer levels of difficulty, problems that subdivide to create targeted exercises, problems that are interspersed with probing questions or calculations, and clarification documents.

Technology for integrated accounting problems
The second phase of the project involves an innovative use of technology that has been designed specifically for accounting education by an accounting educator. Its primary goal is to ensure a tight fit between content and process to engage students in meaningful active learning experiences. The technology is uniquely designed to accommodate the specialized formats and vast array of problem types that are typical in accounting courses. It is also is able to handle long, integrated problems in terms of space, load time, layout, design, workflow, and interconnectivity.

The study will involve two student test groups - one that uses traditional resources, approaches, and technologies; and one that uses this ongoing integrated approach and newly-developed technology – in order to determine if there is a significant different in performance and achievement of learning outcomes.

The researcher welcomes feedback from colleagues and experts in the field.

Author

• Christine Jonick, University of North Georgia