AAA Spark Meeting of Regions

Directed, Reflective Journaling in Introductory Accounting Courses: Overcome Preconceptions and Foster the Development of Lifelong-Learning Skills

• In Event: Effective Learning Strategies Poster Session B
  In Poster Session: Poster Sessions B: Room 1

Abstract

Given the high levels of inclusion of introductory financial and managerial accounting as core courses in business degree programs, a need exists to engage students already interested in the profession as well as those who career interests lie across multiple other disciplines. Students of both types may hold specific, but different, preconceptions of accounting. Additionally, at the introductory level, many students are still developing skills such as curiosity and transfer of knowledge from one context to another that contribute to lifelong learning as well as critical thinking.

Reflective journaling is a technique used to facilitate learning by helping students explore topics, create or clarify meaning, and assume ownership of their educational and career goals. By utilizing a directed assignment structure that consists of a four-part journal entry, instructors will be able to encourage deep, rather than surface, reflection while providing practical research and writing experience. The four required parts of each journal entry lead students to identify a topic, conduct research via at least one independent source of information (and cite source(s) appropriately), document the facts learned, and reflect on the meaning in areas such as course progress, current or target job, personal financial management, etc.

The directed reflection approach is effective because it can be adapted to multiple courses, student levels, and formats (e.g., online and traditional). The four-part assignment structure, which has been used in bachelor-level introductory courses as well as a pre-masters foundational knowledge course, supports engagement because it enables students to focus on topics that are relevant to each’s individual learning journey such as difficult concepts or areas of interest such as entrepreneurship, specific industries, or other career fields. From an instructor perspective, the content of journal entries can also be evaluated at a high-level to help identify gaps in course learning activities and/or resources. Student appreciation of this assignment has been demonstrated via comments in course-level evaluations and journal entry submissions.

Author

• Rebecca Bogie, Louisiana State University Shreveport