GSU Instructional Innovation 2004

1. GSU Instructional Innovation 2004 • 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 J. Mack Robinson College of Business / Georgia State University

2. Impetus for innovation • Recognition in early 2000 that: • Concept and procedure mastery is inadequate for success in accounting. • Starting with sophomores would enable building on skills in later courses. • Developing higher-order skills requires different learning experiences. J. Mack Robinson College of Business / Georgia State University

3. The innovation • Confronting the long-standing assumption that sophomores are incapable of critical thinking • Sophomores learning from cognitive conflict tasks (CCT) after a 13-year run of intellective tasks in school • Instructors having support for staging and assessing cognitive conflict tasks: Meetings and Web site J. Mack Robinson College of Business / Georgia State University

4. 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 Task contrast Cognitive conflict tasks _____________________ Intellective tasks __________________ J. Mack Robinson College of Business / Georgia State University

5. 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 Task contrast: View of knowledge Intellective tasks __________________ Cognitive conflict tasks _____________________ J. Mack Robinson College of Business / Georgia State University

6. 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 Theory of situation model building Intellective tasks __________________ Cognitive conflict tasks _____________________ J. Mack Robinson College of Business / Georgia State University

7. Learning theory: Situation models • Gernsbacher. 1997. Two decades of structure building. Discourse Processes. • Graesser, Singer and Trabasso. 1994. Constructing inferences during narrative text comprehension. Psychological Review. • Zwaan and Radvansky. 1998. Situation models in language comprehension and memory. Psychological Bulletin. J. Mack Robinson College of Business / Georgia State University

8. Intellective version of task 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. J. Mack Robinson College of Business / Georgia State University

9. Cognitive conflict version of task • Context: • Business dilemma • Details • Requirement: Advise the entrepreneurs in a memo about the feasibility of the product after analyzing cost-volume-profit relationships. J. Mack Robinson College of Business / Georgia State University

10. Sources of cognitive conflicts • Players have different viewpoints because they: • Interpret the same information differently • Weight dimensions differently • Have different intentions • Assume different probabilities J. Mack Robinson College of Business / Georgia State University

11. Innovative aspects for students • Authentic accounting work with inherent cognitive conflicts that enable multiple approaches • Model building in Excel • Writing to advise the client • Learning in groups to generate ideas and resolve cognitive conflicts J. Mack Robinson College of Business / Georgia State University

12. Evidence of improved learning: Design Performance as juniors Learning as sophomores GSU studentswith CCT Junior accounting courses: Exam scores Transfer studentswith no CCT GSU studentswith no CCT Samples taken here J. Mack Robinson College of Business / Georgia State University

13. Junior financial accounting* * Least-squares means adjusted for overall GPA J. Mack Robinson College of Business / Georgia State University

14. Courses with little content overlap* * Least-squares means adjusted for overall GPA, accounting GPA, age, credit hours, and lag since principles J. Mack Robinson College of Business / Georgia State University

15. Interaction effect J. Mack Robinson College of Business / Georgia State University

16. Details including analysis 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 J. Mack Robinson College of Business / Georgia State University

17. Potential as model for others: 1 • 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 J. Mack Robinson College of Business / Georgia State University

18. Potential as model for others: 2 • Parameters of possible uses: • Disciplines: Those with naturally occurring controversies • Props: Narratives of dilemmas and digital accoutrements if germane to the tasks, e.g., transaction data, databases, designs • Level: Freshman through master’s, richer scenarios and datasets at higher levels J. Mack Robinson College of Business / Georgia State University

19. Potential as model for others: 3 • Examples of applications in later courses: • Acct 4010: Simulations for evaluating performance • SlowCooker: Assessing restaurant and server effectiveness • CampGeorgia: Evaluating staff and facilities • Acct 8630: Simulations for auditing (name = ac863 and password = Qd0319) • Threadchic: Auditing for inventory fraud • Orderbook: Assuring orderbook quality • Organofood: Auditing system development J. Mack Robinson College of Business / Georgia State University

20. Proof of potential: Development path • Process for developing cognitive conflict tasks: • Select learning outcomes requiring judgment • Develop narrative in which players take different views • Specify parameters of relationships • Construct data files if needed • Develop guidance for students and instructors • Prepare assessments of learning outcomes J. Mack Robinson College of Business / Georgia State University

21. The site 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. J. Mack Robinson College of Business / Georgia State University