Illustrations in Financial Accounting Textbooks: Function and Placement Interact to Affect Student Learning

2011 ◽  
Author(s):  
Fred Phillips ◽  
Sarah Alford ◽  
Sarah Guina
Keyword(s):  
Student Learning ◽  
Financial Accounting

Form Over Substance: Learning Objectives In The Business Core

2010 ◽  
Vol 3 (11) ◽  
pp. 11 ◽  
Author(s):  
Leonard Stokes ◽  
Joseph L. Rosetti ◽  
Michelle King
Keyword(s):  
Active Learning ◽  
Student Learning ◽  
Learning Objectives ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Cognitive Level ◽  
Business Faculty ◽  
Technical Content

While members of the business faculty community have been advocating active learning in the classroom, it appears that textbooks encourage learning from a passive perspective.  A review of learning objectives from 16 textbooks used in Financial Accounting, Managerial Accounting, Finance, and Marketing demonstrates a focus on basically the same set of primary verbs at a low cognitive level. These low cognitive level verbs differ in substance from the expectations contained in the end-of-the-chapter materials.  In a world of assessment, the authors are concerned that the textbook learning objectives seem to focus on the form of technical content and not the substance of student learning.

Curriculum reduction, cognitive load and understanding of core principles

2019 ◽  
Vol 28 (1) ◽  
pp. 1-25
Author(s):  
Taryn Miller
Keyword(s):  
Cognitive Load ◽  
Student Learning ◽  
Core Curriculum ◽  
Error Rates ◽  
Financial Accounting ◽  
Content Type ◽  
Life Long Learning ◽  
Accounting Curriculum ◽  
Core Concepts ◽  
Assessment Results

Purpose The purpose of this study is to investigate whether the recent reduction in the volume and complexity of the financial accounting curriculum, which is examinable as part of the qualification process of chartered accountants in South Africa, has resulted in improvements in students’ understanding of core accounting concepts. The reasons for the curriculum reduction are to encourage life-long learning, reduce syllabus overload and focus on core principles. Design/methodology/approach A sample of 514 students completed an assessment designed to test core concepts. Approximately half the students had been exposed to the previous, larger and more complex curriculum; the other half had only been exposed to the reduced, simpler ‘core’ curriculum. Findings Although the assessment results of the two cohorts were not significantly different, the latter cohort made significantly less conceptual errors than the former cohort, even though the latter cohort was relatively novice. This finding supports the hypothesis that the reduced curriculum assists students’ understanding of core concepts. Furthermore, it aligns with Cognitive Load Theory (CLT) in that the reduction in examinable content reduces intrinsic load within cognitive load, thereby optimising student learning, as measured by assessment results and error rates. Originality/value The findings of this study have relevance for professional accounting bodies responsible for approving curriculum; accounting and other academics interested in the consequences of curriculum reduction on student learning and researchers applying CLT across other disciplines, specifically focussed on the relationship between intrinsic load and learning efficiency.

scholarly journals PENELITIAN TINDAKAN KELAS MODEL GROUP TO GROUP EXCHANGE

2019 ◽  
Vol 2 (1) ◽  
pp. 18-30
Author(s):  
Tanti Rahmawati ◽  
Fitri Nurlaili
Keyword(s):  
Student Learning ◽  
Teaching And Learning ◽  
Student Learning Outcomes ◽  
Learning Model ◽  
Financial Accounting ◽  
Learning Activities ◽  
Model Group ◽  
Learning Group ◽  
Improve Student Learning ◽  
Research Show

This research aims to know the application of cooperative learning model of type group to group exchange on subjects of financial accounting as well as knowing the results of learning students after teaching and learning activities using the learning model Group to group exchange.This research used classroom action research with two cycles and each cycles consist of four steps : planning, action, observing and reflection. The results of this research show that the model of the learning group to group exchange can improve student learning activities. The results of the observation activities of students in cycle 1 of 70% and cycle  2 of 90%. In addition, the results of this research also shows that the model of the learning group to group exchange can also improve student learning outcomes. In cycle 1, of 31 students in attendance who managed to reach the KKM of 61.29%, with average result 80,74 while on cycle 2 of 33 students in attendance who managed to reach the KKM of 89,19%.with average result 84,61.

scholarly journals Enhancing Student Learning: An Examination Of The Student Use Of Textbooks In Financial Accounting

2011 ◽  
Vol 4 (1) ◽  
Author(s):  
Jefferson P. Jones
Keyword(s):  
Student Success ◽  
Student Learning ◽  
Financial Accounting ◽  
Student Surveys ◽  
Traditional Notion ◽  
Textbook Design ◽  
Reading Textbooks ◽  
Prescriptive Advice

As accounting instructors, we provide our students with guidance that will assist them in more effectively and efficiently learning the required material.  Often, this guidance includes prescriptive advice on how to properly use their textbook.  However, little evidence exists as to whether students actually follow our advice on how to use their textbook.  Therefore, when student (and instructor) frustrations arise with regard to class performance, it is unclear whether students are simply not using the textbook effectively or if there are more fundamental problems with the textbook itself.  The purpose of this study is to provide evidence as to how students actually use their financial accounting textbooks.  Based on instructor and student surveys, the results indicate that students approach textbooks differently from the traditional notion that many instructors encourage.  Evidence suggests that students value textbooks, but that they primarily use textbooks as a source of examples and descriptions to help them complete homework.  In short, students do not appear to be reading textbooks, but referencing them.  The implications of this behavior suggest that textbook authors and publishers need to reconsider textbook design.  In addition, instructors, armed with the knowledge of how their students are using the textbook, can better design their course to encourage student success.

Illustrations in Financial Accounting Textbooks: Function and Placement Interact to Affect Student Learning

2012 ◽  
Vol 27 (4) ◽  
pp. 999-1017 ◽  
Author(s):  
Fred Phillips ◽  
Sarah J. Alford ◽  
Sarah Guina
Keyword(s):  
Content Analysis ◽  
Student Learning ◽  
Financial Accounting ◽  
Research And Practice ◽  
Education Literature ◽  
Text Readability ◽  
Introductory Accounting

ABSTRACT Prior research has documented that text readability varies among introductory accounting textbooks, but few studies in any discipline have documented the extent to which illustrations vary, and even fewer studies have explored how these variations might impact student learning. We report results of a content analysis of introductory financial accounting textbooks that reveal diversity in how illustrations are used, in ways that depart from normative recommendations in the education literature. We then conduct an experiment to test whether two of these variations, illustration function and placement, interact to affect student learning. We find that students learn more when decorational images precede rather than follow corresponding text and when conceptual images follow rather than precede corresponding text. Implications for research and practice are discussed.

Pengaruh Lingkungan Belajar Terhadap Hasil Belajar Mahasiswa Dalam Matakuliah Akuntansi Pemerintah

2019 ◽  
Vol 3 (2) ◽  
pp. 251-258
Author(s):  
Husni Mubarak ◽  
Karina Krisnanda
Keyword(s):  
Learning Environment ◽  
Student Learning ◽  
Learning Outcomes ◽  
Student Learning Outcomes ◽  
Financial Accounting ◽  
Transfer Of Knowledge ◽  
Study Program ◽  
Government Accounting ◽  
Accounting Courses ◽  
The Government

One of the functions of face-to-face lectures in class is as a transfer of knowledge from lecturer to students. The student learning environment is an external factor that influences student learning outcomes. Government Accounting Course I is a continuation of the Public Sector Accounting course. The purpose of this course is to provide knowledge to students of the Diploma 4 Public Financial Accounting Study Program that focuses on the process of financial recording and reporting to the government. This study was conducted to determine whether there are differences in learning outcomes in Government Accounting courses I between classes A and B. The test instrument used is the non-parametric Mann-Whitney test. The population in this study was 52 students in the fifth semester of Diploma 4 Public Financial Accounting Study Program. The results of this study showed that the learning outcomes or students' abilities in Government Accounting courses I between classes A and class B did not differ. Differences in the learning environment in each class do not affect student learning outcomes.

A Field Experiment Examining the Effects of Accounting Equation Emphasis and Transaction Scope on Students Learning to Journalize

2011 ◽  
Vol 26 (4) ◽  
pp. 681-699 ◽  
Author(s):  
Fred Phillips ◽  
Lindsay Heiser
Keyword(s):  
Field Experiment ◽  
Student Learning ◽  
Balance Sheet ◽  
Financial Accounting ◽  
Journal Entry ◽  
Complex Material ◽  
Income Statement ◽  
Learning Conditions ◽  
Initial Instruction

ABSTRACT Financial accounting textbooks introduce the journalizing process in varying ways. Some texts emphasize the accounting equation, others do not. Some begin with a restricted set of transactions affecting only balance sheet accounts, whereas others begin with an expanded set of transactions affecting both balance sheet and income statement accounts. Based on Scaffolding Theory, we examine the potential effects of these variations on student learning. We conducted a field experiment that randomly assigned students to one of six learning conditions that varied the requirement to document accounting equation effects (before or after each journal entry, or not at all) and the scope of transactions (restricted versus expanded). Analyses indicated that students were initially more successful in journalizing transactions if they explicitly considered accounting equation effects, but these benefits faded over a one-week period. Also, students initially introduced to a restricted scope of transactions were more successful in journalizing transactions that involved balance sheet accounts. These immediate benefits assisted students later when journalizing more complex transactions involving balance sheet and income statement accounts; improved initial instruction compensated for less practice with more complex material.

An Integrated Approach to Beginning Financial Accounting and Finance Courses

2011 ◽  
Vol 27 (1) ◽  
pp. 299-336 ◽  
Author(s):  
Victoria B. McWilliams ◽  
Michael F. Peters
Keyword(s):  
Student Learning ◽  
Integrated Approach ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Accounting ◽  
Business Curriculum ◽  
Financial Instruments ◽  
Business Decisions ◽  
Business Environments ◽  
External Pressures

ABSTRACT In response to external pressures for a business curriculum that recognizes how business decisions are made, the Villanova School of Business has a six-credit-hour, team-taught course that integrates the introductory financial accounting course with principles of finance. The class provides students with a better understanding of how the two disciplines relate, and students leave the course with a richer, more robust awareness of both topic areas and how they come together. One theme throughout the course is the use of financial statements and other financial information in valuation of financial instruments such as stocks and bonds. This course better prepares for most business environments, which increasingly requires professionals to complete tasks assuming skills from both disciplines. This manuscript describes the course, its benefits and drawbacks, the content, as well as examples of materials created for the course to facilitate student learning.

Collaborative Learning in the Speech-Language Pathology and Audiology Classroom

2008 ◽  
Vol 11 (1) ◽  
pp. 9-11 ◽  
Author(s):  
Carolyn S. Potts ◽  
Sarah M. Ginsberg
Keyword(s):  
Collaborative Learning ◽  
Student Retention ◽  
Student Learning ◽  
Student Learning Outcomes ◽  
Retention Rates ◽  
Speech Language Pathology ◽  
Traditional Lecture ◽  
Language Pathology ◽  
Improve Student Learning

Abstract In recent years, colleges and universities across the country have been called upon to increase the quality of education provided and to improve student retention rates. In response to this challenge, many faculty are exploring alternatives to the traditional “lecture-centered” approach of higher education in an attempt to increase student learning and satisfaction. Collaborative learning is one method of teaching, which has been demonstrated to improve student learning outcomes.

Redesigning Introduction to Communication Disorders

2010 ◽  
Vol 13 (2) ◽  
pp. 40-48 ◽  
Author(s):  
John Wm. Folkins
Keyword(s):  
Student Learning ◽  
Student Evaluation ◽  
Good Practice ◽  
Communication Disorders ◽  
Team Experience ◽  
Team Activity ◽  
Class Period ◽  
Written Assignments ◽  
Principles Of Good Practice ◽  
Overall Effectiveness

A class of 58 students in Introduction to Communication Disorders was divided into eight teams of approximately seven students each. The teams sat together all semester and participated in at least one team activity (team discussions, in-class written assignments, and team quizzes) in every class period. Teams also were used for taking roll and reviewing for examinations. There was no decline in student evaluation of the overall effectiveness of the course or in examination scores when compared to when this course was taught with half the number of students and no teams. Students evaluated the team experience highly and appeared to enjoy competition among teams. Using teams was successful in creating experiences that foster student learning as embodied in Chickering and Gameson’s principles of good practice.

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