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The role of practical accounting projects in achieving student learning objectives

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  • Robert W. Stone
  • Lori Baker-Eveleth

Abstract

The research investigates the influence of the System Understanding Aid (SUA), on students’ learning of accounting cycles and controls. The SUA requires students to enter 15 transactions and perform related accounting activities. The theoretical model uses Bloom’s Taxonomy and Scaffold method. The study’s objectives are to identify if SUA completion method (i.e. manual or digital) influences students’ SUA scores and if these scores influence performance on an end of the semester assessment regarding accounting cycles and controls. The data were collected from 274 students in a required accounting information systems course at an AACSB accredited accounting department across seven consecutive semesters. The data were analyzed using systems of linear equations and three-stage least squares estimation. The results provide evidence that SUA scores have a positive relationship to student learning of accounting cycles and controls. Supplemental analysis also indicates that digital completion of the SUA influences student scores.

Suggested Citation

  • Robert W. Stone & Lori Baker-Eveleth, 2023. "The role of practical accounting projects in achieving student learning objectives," Accounting Education, Taylor & Francis Journals, vol. 32(6), pages 694-712, November.
    • Handle: RePEc:taf:accted:v:32:y:2023:i:6:p:694-712
    DOI: 10.1080/09639284.2022.2102932
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