1 Active Learning in Introductory Accounting CoursesJeff Reinking University of Central Florida FAAE Conference October 15, 2016 1

2 Outline Developing our working definition of active learning (engaged learning, etc?) Reviewing our common methods of assessment Active Learning techniques are situational Active Learning Research Results Different techniques Peer instruction Taking notes Clickers Summary

3 My Interest in Active (Engaged) Learning

4 Common Results of just Lecturing…https://www.youtube.com/watch?v=XECyt6u_rSY Using that definition, we’re saying that active learning isn’t a cramming model, but memorization also gets a bad rep. There is a difference between recall and retrieval. (Math and chemistry examples) Memorizing isn’t active learning, how students organize and integrate that information is.

5 Active learning is a 90’s definition.As outdated as all of this is; so too can be some of the things associated with the term active learning. If we extend the metaphor, these technologies have been made better in some ways (iPhone). Some are fads that have gone away (troll dolls!). Others remain through time (if it isn’t broke, don’t fix it). Active learning as a concept has remained in higher education, but research has come a long way since.

6 Active Learning Research shows that learning is an active process whereby we guide and organize our perceptions; we select and elaborate on what is perceived based on our learning goals; and we make meaningful connections to prior knowledge and tangible applications to new contexts. Fiorella, Logan, and Richard E. Mayer. Learning as a Generative Activity: Eight Learning Strategies that Promote Understanding. NY: Cambridge UP, Print.

7 Common, but dated definitionsNot lecture Collaborative learning strategies “Involving students in doing things and thinking about what they are doing” All of these definitions fall under the umbrella of active learning, they don’t define it. Seminal pieces Hake (1998) – high school, college, and university students – interactive-engagement methods Bonwell & Eison (1991) – #3 definition is from this metastudy

8 Active Learning DefinitionDoes our definition include more of these? Student-to-student Student-to-faculty Student-to-content

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10 Student Quote Learning Outcome… The prof. was phenomenal in his approach to the learning process. It was done in such a way that material learned can never be forgotten.

11 Common Assessments of Learning Outcomes in AccountingActive Learning??? Common Assessments of Learning Outcomes in Accounting Homework Chapter Homework Problems versus McGraw Hill LearnSmart (Adaptive Learning) Class Participation In-class individual projects In-class group projects Take home group projects Excel Master Budgeting Model Discussion Board – reflection Guest Speakers Extra Credit Quizzes Exams

12 Active Learning Research (1)Research in STEM area: Active learning increases examination performance by just under half a SD and that lecturing increases failure rates by 55%. Results hold across all of the STEM disciplines and occur in all class sizes, course types, and course levels; Active learning is particularly beneficial in small classes and at increasing performance on concept inventories

13 Active Learning - Mediating VariablesActive learning techniques are situational and must be tailored to fit your particular situation Class Size Small In-class/take home individual project In-class/take home group project Participation Case Studies Large Clickers Class Mode Face-to-face Online Hybrid Lecture Capture – simultaneous F2F and online Cannot create an advantage for one audience over the other

14 Eric Mazur – Peer Instruction (2)History of Eric Mazur Peer instruction: The students are given 1 to 2 minutes to think about the question and formulate their own answers; They then spend 2 to 3 minutes discussing their answers in groups of three to four, attempting to reach consensus on the correct answer. This process forces the students to think through the arguments being developed, and enables them (as well as the instructor) to assess their understanding of the concepts even before they leave the classroom.

15 Sample Check-in’s for Lecture Capture ClassMy form of Peer Instruction in Lecture Capture Check-in #2: What is the accounting definition of reconcile? A.) restore friendly relations between. B.) cause to coexist in harmony; make or show to be compatible. C.) make (one account) consistent with another, especially by allowing for transactions begun but not yet completed. D.) Get back together with an ex-girlfriend or boyfriend Check-in #3: Correcting the error includes which of the following: A.) Debit to cash for $2,600, B.) Credit to cash for $2,900, C.) Debit to cash for $300, or D.) Credit to cash for $300.

16 The Pen is mightier than the keyboard (3)Results: students who took notes on laptops performed worse on conceptual questions than students who took notes longhand. We show that whereas taking more notes can be beneficial, laptop note takers’ tendency to transcribe lectures verbatim rather than processing information and reframing it in their own words is detrimental to learning.

17 ACG 2021 – Handouts and In-class Check-in’s (no points )These handouts are the exact same slides that are contained in the set of power points for each chapter What: For every Chapter, I will provide these handouts to be used to complete the in-class check-in’s (no points ) while in class or while watching the video. Please complete these individually or as a group during class or video watching. Why: Research has shown that if you are actively engaged with the course materials, you learn the materials quicker and more thoroughly (Remember the Learning Pyramid…). Evaluation: Discuss in class – (‘poll everywhere’)

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19 Lecture Capture – Handwritten Notes21% of my students self-report as face-to-face students, 74% online 58% of students report they frequently and/or always take notes during class or while watching online. Of the 58% taking notes, 75% take handwritten notes with an additional 10% reporting taking both handwritten and computer based notes. Statistical analysis reveals that higher levels of note taking (both handwritten and computer based) and higher levels of handwritten note taking were both associated with higher exam scores (p<0.03). However, the handwritten notes show a larger impact on exam grades.

20 Technology… Clickers UsesAssessing students prior knowledge B-4 starting a new subject Reconcile definition Checking students understanding of new material Reconciliation Error Starting class discussion on difficult topics Is accounting important if I am not an accounting major Administering tests and quizzes during lectures Class attendance and participation

21 Clicker Negatives Cost Attendance onlyInstructor not giving feedback after showing responses My First Experience with Clickers Synchronous only Asynchronous may be coming soon…

22 Clicker Research (4) Low Stakes - Clicker substituted for in-class Quizzes

23 Summary Our active Learning Definition Active learning is situationalActive Learning can improve performance Attempting to have students remember past the exams…

24 References: 1.) Freeman et al. (2014) Active learning increases student performance in science, engineering, and mathematics. PNAS 2.) Eric Mazur Peer Based Learning: 3.) Mueller, Pam A & Oppenheimer Daniel M. (2014). The Pen Is Mightier Than the Keyboard: Advantages of Longhand Over Laptop Note Taking. Psychology Science. 4.) Premuroso et al., (2011) Does Using Clickers in the Classroom Matter to Student Performance and Satisfaction When Taking the Introductory Financial Accounting Course? Issues in Accounting Education (26)4: 701 – 723.