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ERIC Number: EJ1069383
Record Type: Journal
Publication Date: 2015-Jul
Pages: 11
Abstractor: As Provided
ISSN: ISSN-1941-3394
An Example of the Use of Research Methods and Findings as an Experiential Learning Exercise in an Accounting Theory Course
Bublitz, Bruce; Philipich, Kirk; Blatz, Robert
Journal of Instructional Pedagogies, v16 Jul 2015
The purpose of this teaching note is to describe an experiential learning exercise used in a master's level financial accounting theory course. The experiential exercise illustrates how order effects can affect user's judgments, a long-standing research finding. This experiential exercise was used in an attempt to make students more cognizant of and accepting of behavioral accounting theories and/or concepts as they pertain to users of financial accounting information. This research-based experiential exercise was used in three separate yearly offerings of a financial accounting theory course. In-class use of this research-based experiential exercise resulted in greater student acceptance of behavioral accounting theories and concepts. While experiential exercises, in general, are more commonly used to illustrate practice-based methods and procedures, the purpose of this experiential exercise was to lend greater credence to the findings of accounting research to a student audience.
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A