GSU Instructional Innovation 2004

J. Mack Robinson College of Business / Georgia State University

Business simulation for critical thinking in introductory accounting

Carol W. Springer School of Accountancy, cspringer@gsu.edu

A. Faye Borthick School of Accountancy, borthick@gsu.edu

Impetus for innovation

J. Mack Robinson College of Business / Georgia State University

Recognition in early 2000 that:

1. Concept and procedure mastery is inadequate for success in accounting.

2. Starting with sophomores would enable building on skills in later courses.

3. Developing higher-order skills requires different learning experiences.

The innovation

J. Mack Robinson College of Business / Georgia State University

1. Confronting the long-standing assumption that sophomores are incapable of critical thinking

2. Sophomores learning from cognitive conflict tasks (CCT) after a 13-year run of intellective tasks in school

3. Instructors having support for staging and assessing cognitive conflict tasks: Meetings and Web site

Task contrast

J. Mack Robinson College of Business / Georgia State University

• Have correct answers

• Do not require inferences

• Yield little recall or reuse value

• Have no correct answer

• Require inferences to construct models

• Afford richer situation models

Intellective tasks

__________________

Cognitive conflict tasks

_____________________

Task contrast: View of knowledge

J. Mack Robinson College of Business / Georgia State University

• Knowledge assumed to be certain and obtainable from authorities

• Recall or well-defined procedures sufficient

• Knowledge constructed as the outcome of resolving conflicting viewpoints

• Construction of situation models required

Intellective tasks

__________________

Cognitive conflict tasks

_____________________

Theory of situation model building

J. Mack Robinson College of Business / Georgia State University

• Inferences not required

• Not making inferences results in impoverished long-term memory

• Learners enticed to make elaborations and inferences

• Making inferences prompts richer, longer-lived situation models in memory

Intellective tasks

__________________

Cognitive conflict tasks

_____________________

Learning theory: Situation models

J. Mack Robinson College of Business / Georgia State University

1. Gernsbacher. 1997. Two decades of structure building. Discourse Processes.

2. Graesser, Singer and Trabasso. 1994. Constructing inferences during narrative text comprehension. Psychological Review.

3. Zwaan and Radvansky. 1998. Situation models in language comprehension and memory. Psychological Bulletin.

Intellective version of task

J. Mack Robinson College of Business / Georgia State University

Context: Kris and Sandy want to auction tracking devices that record vehicle speed and route. They expect a selling price of $200 per device. The variable material costs per device are $156. The variable selling costs are $2.50 per item plus 5% of the selling price.

Requirement: Calculate the expected profit.

Cognitive conflict version of task

J. Mack Robinson College of Business / Georgia State University

Context:

1. Business dilemma

2. Details

Requirement: Advise the entrepreneurs in a memo about the feasibility of the product after analyzing cost-volume-profit relationships.

Sources of cognitive conflicts

J. Mack Robinson College of Business / Georgia State University

Players have different viewpoints because they:

1. Interpret the same information differently

2. Weight dimensions differently

3. Have different intentions

4. Assume different probabilities

Innovative aspects for students

J. Mack Robinson College of Business / Georgia State University

1. Authentic accounting work with inherent cognitive conflicts that enable multiple approaches

2. Model building in Excel

3. Writing to advise the client

4. Learning in groups to generate ideas and resolve cognitive conflicts

Evidence of improved learning: Design

J. Mack Robinson College of Business / Georgia State University

Performance as juniorsLearning as sophomores

GSU studentswith CCT

Transfer studentswith no CCT

GSU studentswith no CCT

Junior accounting courses:

Exam scores

Samples taken here

Junior financial accounting*

J. Mack Robinson College of Business / Georgia State University

CCT courses

(number)

Least-squares mean Contrast Significance

0 71.4 with CCT = 1

.407

1 73.6 with CCT = 2

.115

2 78.4 with CCT = 0

.000

* Least-squares means adjusted for overall GPA

Courses with little content overlap*

J. Mack Robinson College of Business / Georgia State University

Number of CCT courses

Acct 4010Accounting Information

LS mean

Acct 4210Cost Accounting

LS mean

0 65.1 69.7

1 73.9 79.8

2 73.7 75.7

* Least-squares means adjusted for overall GPA, accounting GPA, age, credit hours, and lag since principles

Interaction effect

J. Mack Robinson College of Business / Georgia State University

Predicted exam 1 score as a function of the number of critical thinking courses (CT)

55

60

65

70

75

80

85

2.50 3.00 3.50

Overall Cumulative Grade Point Average

Pre

dic

ted

Ex

am

1 S

co

re

CT = 2

CT = 1

No CT

Details including analysis

J. Mack Robinson College of Business / Georgia State University

Springer and Borthick. Forthcoming 2004. Business simulation to stage critical thinking in introductory accounting: Rationale, design and implementation. Issues in Accounting Education. Abstract

Springer and Borthick. 2003. Improving performance on intellective tasks with cognitive conflict tasks: Evidence for insisting on cognitive conflicts in introductory accounting. Abstract

Springer. 2004. Critical thinking courses in accounting lead to improvements in general academic achievement a year later. Abstract

Potential as model for others: 1

J. Mack Robinson College of Business / Georgia State University

Pervasiveness of use:

Since fall 2000, used in all sections of Acct 2101-2102 Principles of Accounting I and II

Over 12,000 enrollments

Sections of 25-45, 120, and 200 students

Instructors: Full-time tenure-track and non-tenure track faculty, Ph.D. students, and adjunct instructors

Face-to-face and online sections

Potential as model for others: 2

J. Mack Robinson College of Business / Georgia State University

Parameters of possible uses:

1. Disciplines: Those with naturally occurring controversies

2. Props: Narratives of dilemmas and digital accoutrements if germane to the tasks, e.g., transaction data, databases, designs

3. Level: Freshman through master’s, richer scenarios and datasets at higher levels

Potential as model for others: 3

J. Mack Robinson College of Business / Georgia State University

Examples of applications in later courses:

1. Acct 4010: Simulations for evaluating performance

SlowCooker: Assessing restaurant and server effectiveness

CampGeorgia: Evaluating staff and facilities

2. Acct 8630: Simulations for auditing (name = ac863 and password = Qd0319)

Threadchic: Auditing for inventory fraud

Orderbook: Assuring orderbook quality

Organofood: Auditing system development

Proof of potential: Development path

J. Mack Robinson College of Business / Georgia State University

Process for developing cognitive conflict tasks:

1. Select learning outcomes requiring judgment

2. Develop narrative in which players take different views

3. Specify parameters of relationships

4. Construct data files if needed

5. Develop guidance for students and instructors

6. Prepare assessments of learning outcomes

The site

J. Mack Robinson College of Business / Georgia State University

For access to the authors’ simulations and learning results:

www.gsu.edu/~www301/

Obtain the password and this PowerPoint file (for links) from the authors. The site contains grading guidance, which would be very valuable to students.