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

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.Hands-ON Learning, Active Learning, Conceptual Models, Problem-SOLVING, Inventory Cost, Allocations,

Accounting education literature review (2000–2002)

“…Suggestions to adapt the program in different settings are offered. Kern (2002) investigates the differences in problem-solving and conceptual recall between three groups of introductory accounting students whose exposure (i.e., learning scenario) to inventory cost allocation was experimentally manipulated: (1) lecture only (n=20), (2) lecture plus instructor-manipulated conceptual model (n=21), and (3) lecture plus student-manipulated conceptual model (n=27). Problem-solving ability and conceptual recall were measured by a student's response to nine multiple-choice questions (five and four, respectively).…”

Metodologias ativas e a aprendizagem significativa: um quase-experimento com alunos da disciplina Análise de Custos

“…A rejeição da hipótese para o GE é um indicativo de que o uso das metodologias ativas tenha efeito significativo na aprendizagem dos alunos. Tais resultados encontrados corroboram aqueles encontrados na Primeira Etapa desta pesquisa, bem como os achados de Kern (2002).…”

“…Tal resultado corrobora parcialmente os resultados do estudo quase-experimental conduzido por Kern (2002) com alunos de Contabilidade.…”

“…Tomando como fonte a literatura educacional contábil, estudos descrevem o uso de diversas metodologias ativas, bem como evidenciam que elas proporcionam benefícios para o processo de ensino-aprendizagem, desde melhorias no desempenho acadêmico até o desenvolvimento de competências profissionais (BREMSER;WHITE, 2000;BRICKNER;ETTER, 2008;COSTA et al, 2018;KERN, 2002;KROM;WILLIAMS, 2011;LIGHTBODY, 2002;MILEY, 2009;STEWART;DOUGHERTY, 1993;SUWARDY;PAN;SEOW, 2013;TAYLOR et al, 2018;VENDRAMIN, 2018).…”

“…Para alcançar o primeiro objetivo específico, foi examinado se o uso de metodologias ativas contribui para uma aprendizagem significativa. Corroborando o estudo de Kern (2002), ambas as etapas quase-experimentais deste estudo demonstraram, por meio de testes de hipóteses, que houve aumento significativo do desempenho acadêmico dos alunos dos GEs nos Testes de Conhecimentos. Esse achado permite inferir que, estatisticamente, o uso de metodologias ativas contribui significativamente para a aprendizagem dos alunos.…”