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Enhancing accounting students' problem-solving skills: the use of a hands-on conceptual model in an active learning environment

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  • Beth Kern

Abstract

This study documents and evaluates the effectiveness of using a hands-on conceptual model in an active learning environment in a first accounting class. A hands-on model that can be used to help students learn inventory cost allocations is described. The model's potential for enhancing student learning is assessed. Three learning scenarios are evaluated. The first is predominately a traditional lecture-oriented approach using numerical examples to illustrate concepts. The second adds the use of a model within a lecture setting. The third uses an active learning approach along with the model. Student performance and preferences are assessed. Students indicate they perceive that the model helped them understand inventory cost allocations better than solely using numerical examples. Results from an assessment instrument indicate that students who use the model in an active learning environment show enhanced problem-solving skills over that which can be attained in a lecture-oriented environment. There is no evidence, however, that the use of a conceptual hands-on model enhances conceptual recall over that which can be attained in a lecture-oriented environment.

Suggested Citation

  • Beth Kern, 2002. "Enhancing accounting students' problem-solving skills: the use of a hands-on conceptual model in an active learning environment," Accounting Education, Taylor & Francis Journals, vol. 11(3), pages 235-256.
    • Handle: RePEc:taf:accted:v:11:y:2002:i:3:p:235-256
    DOI: 10.1080/09639280210141680
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    Citations

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    Cited by:

    1. Kevin M. Baird & Venkateshwaran Narayanan, 2010. "The effect of a change in teaching structure on student performance," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 148-161, July.
    2. Mustafa AY, 2011. "Commercial High School Students Conceptual Structures of Accounting," Far East Journal of Psychology and Business, Far East Research Centre, vol. 2(2), pages 24-36, February.
    3. Butler, Maureen G. & Church, Kimberly S. & Spencer, Angela Wheeler, 2019. "Do, reflect, think, apply: Experiential education in accounting," Journal of Accounting Education, Elsevier, vol. 48(C), pages 12-21.
    4. Paul De Lange & Beverley Jackling & Anne‐Marie Gut, 2006. "Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 365-386, September.
    5. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.

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