Manufacturing Cost Flow Diagrams as an Alternative Method of External Problem Representation - A Diagrammatic Approach to Teaching Cost Accounting and Evidence of Its Effectiveness

This paper introduces a new visually-based diagrammatic pedagogical approach that utilizes manufacturing cost flow diagrams as an alternative method of external problem representation. Statistical and graphical analysis of test scores indicate a significant improvement in the performance of undergra...

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Bibliographic Details
Published inJournal of higher education theory and practice Vol. 16; no. 2; p. 81
Main Authors Silvester, Katherine J, O'Neill, John C
Format Journal Article
LanguageEnglish
Published West Palm Beach North American Business Press 01.04.2016
Subjects
Accounting
Behavioral Objectives
Cognitive ability
Cost accounting
Inventory
Learning
Pedagogy
Students
Teaching Methods
Theory
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Summary:This paper introduces a new visually-based diagrammatic pedagogical approach that utilizes manufacturing cost flow diagrams as an alternative method of external problem representation. Statistical and graphical analysis of test scores indicate a significant improvement in the performance of undergraduate accounting students when this diagrammatic pedagogical approach is utilized. These results are consistent with previous findings in the cognitive science literature that the use of diagrams may allow students to process relationships and complex data in chunks, thereby processing more effectively.
ISSN:2158-3595