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Graphical organizers in tax education

Author

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  • Adkins, Nell
  • Charlene Henderson, B.
  • Key, Kimberly G.

Abstract

The purpose of this teaching note is to share with tax instructors several graphical organizers developed by the authors for use in teaching topics typically covered in undergraduate and graduate tax courses. Their use may be motivated by studies documenting improvements in student learning through improved text comprehension and memory when such displays are used, and also by studies concluding that students exhibit decreasing reliance upon textbook information and increasing reliance upon instructor provided communications in their learning and study processes. Additional motivation stems from the graphical organizers’ desirable attributes as instructional resources: ease of use, presentation efficiency and flexibility, and a facilitated ability to highlight cause-and-effect based conclusions inherent in tax law.

Suggested Citation

  • Adkins, Nell & Charlene Henderson, B. & Key, Kimberly G., 2012. "Graphical organizers in tax education," Journal of Accounting Education, Elsevier, vol. 30(1), pages 2-21.
    • Handle: RePEc:eee:joaced:v:30:y:2012:i:1:p:2-21
    DOI: 10.1016/j.jaccedu.2012.06.011
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    References listed on IDEAS

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    1. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    2. Davis, Larry R., 1989. "Report format and the decision maker's task: An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 495-508, October.
    3. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    4. Hassell, John M. & Philipich, Kirk L., 2008. "Introduction to and overview of SFAS No. 158: A visual presentation," Journal of Accounting Education, Elsevier, vol. 26(1), pages 30-33.
    5. Purvis, S. E. C., 1989. "The effect of audit documentation format on data collection," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 551-563, October.
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.

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