An active learning approach to teaching variance analysis to accounting students

This article looks at an activity that breaks the normal classroom teaching pattern (where students are often content to be reluctant, inactive participants in the learning process) with an activity that is likely a new experience for most students - letting the students create and solve their own p...

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Bibliographic Details
Published ine-journal of business education & scholarship of teaching Vol. 8; no. 2; pp. 69 - 75
Main Author Pollard, William B
Format Journal Article
LanguageEnglish
Published Sunnybank Hills Australian Business Education Research Association 01.07.2014
Subjects
Accounting
Accounting education
Active Learning
Business Administration Education
Classrooms
College Students
Cost accounting
Costs
Critical thinking
Educational Environment
Educational objectives
Financial management
Learner controlled teaching
Learning Processes
Learning Strategies
Management accountants
Outcomes of Education
Postsecondary education
Problem Solving
Questionnaires
Student Attitudes
Student Centered Learning
Student Participation
Students
Teaching
Teaching Methods
Textbooks
Thinking Skills
University students
University teaching
Variance analysis
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Summary:This article looks at an activity that breaks the normal classroom teaching pattern (where students are often content to be reluctant, inactive participants in the learning process) with an activity that is likely a new experience for most students - letting the students create and solve their own problems. This is done within a problem structure that allows students to see the framework for the needed information (regardless of the actual numbers) and then allows students to insert their own numbers into the framework and then solve the problem. Not only did this activity create a more interactive, active learning atmosphere during class time where students were much more responsive than usual, students also had more after-class questions than usual since they were asking questions about their own personally-developed problem as opposed to one developed by someone else. While applicable to many subject areas, the topic of standard costing variance analysis is used in this article. In addition, an example from using this active learning approach in a principles of accounting class is presented. [Author abstract]
Bibliography:Refereed article. Includes bibliographical references.
e-Journal of Business Education and Scholarship of Teaching; v.8 n.2 p.69-75; 2014
ISSN:1835-9132
1835-9132