Using the Team-Learning Model in a Managerial Accounting Class: An Experiment in Cooperative Learning

Abstract

This paper reports on an experiment at one university where the professor changed two lecture-based managerial accounting classes to cooperative learning classes based on the Team-Learning Model advanced by Michaelsen (1998). For the professor who would like to implement cooperative learning, we provide a description of our experience with the Team-Learning Model. In addition, we investigate academic performance and student perceptions regarding the cooperative learning format. Although we do not find academic performance or student attitudes to differ significantly between the two learning environments, we document additional insights on cooperative learning, which extend the literature regarding this pedagogical method in accounting education.

The effects of group quizzes on performance and motivation to learn: Two experiments in cooperative learning

“…Research specific to accounting indicates that CL has the potential to increase student satisfaction. Furthermore, the learning of technical accounting material is at least as good under various implementations of CL as under traditional methods (Ravenscroft et al, 1997;Lancaster & Strand, 2001). However, most accounting professors are likely not trained in cooperative learning.…”

A course for clinical trial personnel in clinical study designs, randomization, allocation schedules, and interactive response systems

“…Further, data-oriented and active learning-based courses in statistical concepts, methods, and theory have been constructed targeting the more mathematically inclined students who may eventually become teachers of statistics in subjects such as mathematics, economics, the sciences, engineering, and statistics [25]. Statistics is not the only discipline to take advantage of active learning strategies as success with these strategies has been reported for the teaching of a range of subject matters, including engineering [26,27], accounting [28], and medicine [29,30]. Implementing some combination of active learning strategies is especially important when statistical concepts are being presented to non-statisticians.…”

Accounting education literature review (2000–2002)

“…This result indicates that performance in a cooperative-learning environment can be enhanced with better sharing and less free riding when group incentives are offered. Lancaster and Strand (2001) compared exam performance and attitudes of students in two types of managerial accounting classes: (1) lecture-based courses that included several team activities (control group, 82 students), and (2) cooperative learning classes in which student grades had individual, team, and contribution-toteam components with classes structured to involve team participation. Performance was measured by scores on a common final exam.…”