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Using an In-Class Simulation in the First Accounting
Class: Moving From Surface to Deep Learning
a
a
Mary E. Phillips & Timothy R. Graeff
a
Middle Tennessee State University, Murfreesboro, Tennessee, USA
Published online: 03 Jul 2014.
To cite this article: Mary E. Phillips & Timothy R. Graeff (2014) Using an In-Class Simulation in the First Accounting Class:
Moving From Surface to Deep Learning, Journal of Education for Business, 89:5, 241-247, DOI: 10.1080/08832323.2013.863751
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JOURNAL OF EDUCATION FOR BUSINESS, 89: 241–247, 2014
Copyright Ó Taylor & Francis Group, LLC
ISSN: 0883-2323 print / 1940-3356 online
DOI: 10.1080/08832323.2013.863751
Using an In-Class Simulation in the First Accounting
Class: Moving From Surface to Deep Learning
Mary E. Phillips and Timothy R. Graeff
Downloaded by [Tim Graeff] at 10:18 08 July 2014
Middle Tennessee State University, Murfreesboro, Tennessee, USA
As students often find the first accounting class to be abstract and difficult to understand, the
authors designed an in-class simulation as an intervention to move students toward deep
learning and away from surface learning. The simulation consists of buying and selling
merchandise and accounting for transactions. The simulation is an effective tool in building
student confidence, creating a more positive attitude toward accounting, and sustaining a
deeper understanding of accounting principles.
Keywords: active learning, cooperative learning, deep learning, simulations
Business students often complain that accounting is abstract
and difficult to understand, and the profession has long
called for a departure from the traditional lecture format in
accounting classrooms. To answer these calls for change,
we designed an in-class simulation exercise to coordinate
with the merchandise accounting material in the first Principles of Accounting class. The simulation incorporates roleplaying through actual buying and selling of products and
accounting for transactions. Following a traditional lecture
over the material, we surveyed students before and after the
simulation exercise. The simulation is an effective tool in
building student confidence, creating a more positive attitude toward accounting, and sustaining a deeper understanding of accounting principles.
The Call for Change
The Accounting Education Change Commission called for
a change in curriculum, specifically the use of cases in the
classroom and greater use of active learning techniques
(Libby, 1991). Although the case method has been validated as an effective learning tool, this method is potentially less effective in the principles classes since cases are
dependent on the amount of knowledge already mastered.
Correspondence should be addressed to Mary E. Phillips, Middle Tennessee State University, Department of Accounting, Murfreesboro, TN
37132, USA. E-mail: mary.phillips@mtsu.edu
Color versions of one or more of the figures in the article can be found
online at www.tandfonline.com/vjeb.
The American Institute of Certified Public Accountants
Core Competency Project (American Institute of Certified
Public Accountants, 2002) called for increased critical
thinking along with “leverage of technology, lifelong learning, communication, leadership, and teamwork” (Wu,
2008, p. 65). Students need a classroom learning experience
that is different from the traditional lecture format in order
to learn to think critically and solve problems. If students
are forced to think critically, construct their own knowledge, and arrive at a solution to a problem, they will have a
deeper understanding than if they try to memorize the solution to a similar problem.
Many students have a preconceived negative idea about
accounting, and their experience is colored by fear and
worry, resulting in a lack of motivation. They fail to see the
relevance of accounting to their personal lives and thus
minimize their efforts by trying to memorize enough material to merely pass the class. While accounting majors find
more enjoyment and relevance, many non-majors are anxious and focus only on passing exams. Accounting professors must develop ways to relate to all students in the
principles of accounting class in order to create a positive
learning environment.
How does this translate into choosing the right approach
in the classroom? Accounting professors need to leverage
technology and combine it with hands-on experience and
feedback. The Pentagon has been using simulations and
video games to train troops for over 20 years (Polimeni,
Burke, & Benyaminy, 2009). Also, KPMG has used simulation in its training, following a traditional lecture, to reinforce the concepts and keep students engaged in the process
242
M. E. PHILLIPS AND T. R. GRAEFF
(Polimeni et al., 2009). Simulations allow students to learn
by doing, as opposed to watching a demonstration or hearing a lecture.
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Deep Versus Surface Learning
There is a large volume of research related to students’
approach to learning (SAL), beginning with the seminal
work of Marton and Saljo (1976) which is based on the Craik
and Lockhart (1972) theory regarding levels of processing.
In the deep approach students utilize critical thinking skills
by looking for meaning in the course content and trying to
relate it to personal experiences and ideas (Duff & McKinstry, 2007). In contrast, the surface approach is marked by
rote learning, passive memorization, and anxiety (Ballantine, Duff, & Larres, 2008; Duff, 2004). Surface learners
rely on extrinsic motivation, while deep learners have an
intrinsic interest in the material and a desire to make personal sense of what is studied (Lucas & Meyer, 2005).
The deep approach to learning has been positively associated with performance (Byrne, Flood, & Willis, 2002;
Davidson, 2002; Duff, 2004). Surprisingly, Gow, Kember,
and Cooper (1994) found in their longitudinal study that
accounting students are more likely to adopt the surface
approach as they progress through their accounting program. However, with interventions in teaching methods,
researchers report increasing deep learning (English, Luckett, & Mladenovic, 2004; Hall, Ramsay, & Raven, 2004).
Good teaching should direct students to be deep learners by
emphasizing relevance, enthusiasm, and encouraging students to manage their own learning (see Figure 1). If lectures and tests are mere reiteration of facts, students will be
anxious surface learners who feel the course is irrelevant
and full of busy work (Cope & Staehr, 2005; Eizenberg,
1988; Fransson, 1977; Ramsden, 1979; Ramsden & Entwistle, 1981).
Active Learning
Prior research suggests several interventions to move students from a surface approach to a deep approach. Bonner
(1999) found that teaching complex skills requires active
learning, while simpler skills can be mastered with more
passive teaching methods. Since most students perceive
accounting as a complex skill, they should be active participants in the learning process and learn through doing and
working in groups, with technology leveraged when possible (Duff & McKinstry, 2007).
To encourage deep learning, the content of the class
should be of sufficient level to challenge students to think
critically. Lectures should include underlying theory and
problems with a variety of complexity in class demonstrations, not just simple problems. Exams should require students to explain concepts and to solve more complex
problems that require them to identify possible alternatives
(Davidson, 2002). Prior research has examined the case
method, peer learning groups, and simulations as intervention methods to move students along the continuum from
surface to deep learners.
Case method. There are several documented benefits
of using cases, including increased student motivation,
increased interest in the material, increased self-confidence,
improved oral and written communication skills, improved
problem-solving skills from group interactions, improved
judgment and understanding of real-world situations, and
improved ability to deal with ambiguity (Libby, 1991).
However, cases are used less in accounting classes due to
the technical nature of accounting as well as constraints on
time with so much material to cover. Libby and Ballantine
et al. (2008) found, contrary to expectations, that the case
method actually increased students’ surface approach in
undergraduate accounting and business students from three
universities. This confirms prior research findings that cases
are used more successfully in graduate programs where students have more previous technical knowledge (Libby,
1991).
Peer learning groups. To encourage thinking and
knowledge construction (Norman, Rose, & Lehmann,
2004), peer learning groups give students a chance to struggle with solutions as they construct their own knowledge,
Intervenon:
Surface Approach
Deep Approach
Acve learning
through cases,
group
simulaons, etc.
Passive
Memorizaon
Anxiety
Dissasfacon
Revised learning
orientaon:
Goal versus
Performance
FIGURE 1 Interventions from surface to deep learning.
Acve
Challenge
Achievement
Sasfacon
THE USE OF SIMULATION IN THE FIRST ACCOUNTING CLASS
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as opposed to passively listening to a lecture. Students can
ask questions, give explanations and opinions, admit if confused, and respond to questions from their peers (Norman
et al., 2004). Benefits from peer learning groups include
improvements in oral and written communication skills, in
interpersonal skills, and in the ability to work in diverse
groups, which are all valuable to students professionally
(Norman et al., 2004). Hall et al. (2004) found that group
learning activities lead to improved analytical and conceptual thinking skills.
Simulations. To offset the abstract nature of accounting, simulations provide a concrete experience in a realistic
setting, consistent with experiential learning. Simulations
help students to understand an entire business problem and
to develop skills in a problem-based environment (Marriott,
2004). Simulations differ from problem- and case-based
learning. Simulations present less text and other information compared to cases, and thus maximize student participation in selecting alternatives. Students must decide what
information they need and what actions need to be taken
(Springer & Borthick, 2004).
Prior research has studied the effects of business simulations on the higher levels of Bloom’s taxonomy of cognitive levels, extending beyond remembering and
understanding, to applying and then developing critical
thinking skills to analyze, synthesize, and evaluate (Bloom,
1956). Springer and Borthick (2004) found that students
exposed to simulations in the introductory accounting classes subsequently developed higher order thinking skills.
Fowler (2006), on the other hand, found no difference in
the lower and higher levels of Bloom’s taxonomy between
groups exposed to simulation versus a traditional lecture in
the first accounting class. One possible explanation that
243
Fowler offered is that his study was conducted at only one
point in time early in the curriculum. Yazici (2004) found
that collaborative learning enhances confidence in critical
thinking, and McEwen (1994) concluded that the best ways
to encourage critical thinking in business education are
through practical task completion, case studies, and argumentative essays. We combined task completion and collaborative effort in our simulation, and we hypothesized
that students would have increased confidence, a better attitude about accounting, and a perceived deeper understanding of accounting material following the simulation
exercise.
THE MERCHANDISE ACCOUNTING SIMULATION
We designed a merchandise simulation exercise to help students better understand some of the abstract concepts in the
first principles of accounting class. We chose the chapter
on merchandise accounting and designed a simulation
whereby students worked in groups and acted as either
buyers or sellers of merchandise.
We combine cooperative group learning with simulation. We surveyed students before the simulation, but after
a lecture on the merchandising chapter regarding their attitude toward accounting, their confidence, and their understanding of the concepts (see Table 1 for the survey
questions); all survey questions were answered on 7-point
Likert-type scales ranging from 1 (strongly disagree) to 7
(strongly agree). After the simulation, we repeated the survey on learning measures and also surveyed to assess how
students perceived the simulation activity and its effect on
their attitude toward accounting, their confidence, their
understanding of the concepts, and their understanding of
TABLE 1
Measures of Students’ Perception of Learning: Before and After the Active Learning Exercise
Item
Attitudes toward accounting
1. I like accounting.
2. Accounting concepts are easy to understand.
Student confidence
3. I feel confident that I could prepare the Balance Sheet and Income Statement for a retail business.
4. I have a concrete understanding of how a retail business prepares its Balance Sheet and Income Statement.
5. If asked to do so, I feel confidence that I could properly maintain the accounts for a retail business.
Understanding of accounts: I have a good understanding of how the . . .
6. Inventory account relates to the other accounts for a retail business.
7. Cost of Goods Sold account relates to the other accounts for a retail business.
8. Sales Returns and Allowances account relates to the other accounts for a retail business.
9. Sales Discounts account relates to the other accounts for a retail business.
10. Cash account relates to the other accounts for a retail business.
11. Accounts Payable account relates to the other accounts for a retail business.
12 Accounts Receivable account relates to the other accounts for a retail business.
13. Sales account relates to the other accounts for a retail business.
*p < .05. **p < .01.
Preactivity (n D 59) Postactivity (n D 56)
3.8
3.5
4.1
4.1*
4.6
4.6
3.8
4.8
4.8
4.5*
4.3
4.5
4.3
4.3
4.6
4.7
4.7
4.5
5.1**
5.0*
5.0**
4.9*
5.2*
5.3*
5.2*
5.1*
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244
M. E. PHILLIPS AND T. R. GRAEFF
some of the roles within a business entity (see Table 2). We
designed the simulation to be completed during a 1 hr
25 min class period. The classroom had approximately 10
chairs on each of seven rows, so we placed groups at either
end of each of the seven rows for a total of 14 groups. Each
row had buyers on one end and sellers on the other end to
facilitate easy movement between the two groups. Within
each group of buyers and sellers, we established the roles
of inventory clerk, accountant, treasurer, and runner. Students in each group established a role for each group member and wrote name tags accordingly. We distributed
packets to each of the groups containing instructions, a
check register and checks, inventory records, general journal, invoices, and name tags (all simulation documents are
available from the authors). We prepared a Microsoft
PowerPoint presentation that outlined five separate transactions that needed to be accounted for (e.g., on April 1 Mom
& Pop Candy Shop buys on account five cases of gum and
10 cases of suckers from Sugar Daddy Candy Distributors,
on April 5 Mom & Pop Candy Shop returns two cases of
gum to Sugar Daddy Candy Distributors).
Once students agreed on their respective roles in each
group, we gave them instructions to record beginning balances for cash and inventory. We distributed suckers and
gum as the products (e.g., one sucker D one case of suckers), since our buyers and sellers were a retail candy store
and a candy distribution company. We instructed students
to work together as a group to complete all tasks, but the
primary responsibility for each task was carried out by the
student with the appropriate role. Students wrote journal
entries and invoices (accountant), wrote checks (treasurer),
updated the inventory log (inventory clerk), and transported
products, invoices and checks between the two groups (runner). Students completed five transactions, including buying, returning, selling, paying, and receipt of payment.
After all transactions had been completed, students reconciled all accounts. Balances in all T accounts were computed, and the check register was completed and balanced
with the T account for cash. Also, the inventory log was
completed at the cost to each of the two companies (retail
and wholesale costs), and the inventory log was reconciled
with the actual inventory count.
Rather than grading the simulation exercise we chose to
review the solution together at the end of the simulation
and let students check their work and ask any questions
related to the simulation. We found students consulting
with each other as they calculated discounts and sales prices, recorded transactions, and wrote checks and invoices.
This simulation was conducted over the course of three
separate semesters. For the first two semesters data was
aggregated across students (between-subjects design).
However, to better measure the change in individual
students’ perceptions and attitudes, before and after surveys
from each student were matched in the third semester so
TABLE 2
Mean Student Ratings of the Activity and Their Increase in Learning from Participating in the Activity
Item
Attitudes toward the exercise
14. This exercise was fun.
15. This exercise helped me to better understand how the accounting
concepts that I am learning in this class are applied and used in the
real world.
Confidence
16. After completing this exercise, I feel confident that I could maintain
the T-Accounts for a retail business.
17. After completing this exercise, I feel confident that I could prepare
the Balance Sheet and Income Statement for a retail business.
18. This exercise helped to increase my confidence that if asked to do so,
I could properly maintain the accounts for a retail business.
Understanding: After completing this exercise, I have . . .
19. A good understanding of how a retail business maintains its
T-Accounts.
20. A good understanding of how a retail business prepares its Balance
Sheet and Income Statement.
21. A more concrete understanding of how a retail business prepares its
Balance Sheet and Income Statement.
Business roles: After completing this exercise, I have . . .
22. A better understanding of the role of an accountant in a business.
23. A better understanding of the role of a treasurer in a business.
24. A better understanding of the role of an inventory clerk in a business.
25. A better understanding of the relationship between the accountant,
the treasurer, and the inventory clerk for a business.
*p < .05. **p < .01.
Postactivity mean (semesters 1 and 2)
Postactivity mean (semester 3)
6.3*
6.0*
5.3*
5.3*
5.2**
4.8**
5.5*
4.9**
5.5*
4.8**
5.5**
4.8**
5.5*
5.1**
5.6*
5.1**
5.6*
5.8*
5.9*
5.9*
5.3**
5.0**
5.3**
5.1**
THE USE OF SIMULATION IN THE FIRST ACCOUNTING CLASS
that the data could be analyzed as a within-subjects
repeated measures design.
Downloaded by [Tim Graeff] at 10:18 08 July 2014
RESULTS
During the first two semesters we surveyed students before
(n D 59) and after (n D 56) the simulation. We asked questions measuring students’ attitudes toward accounting, their
confidence, their understanding of the material in the merchandising chapter, and their understanding of the individual accounts and interactions among the various accounts.
Table 1 presents a summary of the results of t tests for
differences in means for the measures of students’ perceptions of learning before and after the simulation activity.
Students’ attitudes regarding their understanding of
accounting concepts increased significantly as a result of
the simulation activity. Their liking for accounting
increased as well, although not significantly.
Regarding confidence, students increased significantly in
their confidence in maintaining the accounts for a retail
business, which was the focus of the simulation activity.
There was no significant change in student confidence in
balance sheet and income statement preparation or in their
concrete understanding of how a business prepares its balance sheet and income statement. Although not the focus of
this simulation, we do emphasize financial statement preparation in the first accounting course. It is thus reasonable to
expect a better understanding of these financial statements
as a by-product of better understanding of the accounts
used in a merchandising firm.
Regarding better understanding of the accounts, students
showed significant improvement in all accounts we surveyed. In summary, students responded as we hypothesized, indicating a better attitude toward accounting,
increased confidence, and a deeper understanding of the
accounts used in merchandising.
In addition to surveying about learning measures, we
also surveyed students about how they perceived the activity (see Table 2). Generally students had a favorable attitude toward the simulation activity itself. Students liked the
245
exercise and found it to be fun, and they perceived that this
exercise gave them a better understanding of how these
accounting concepts are applied in the business world.
Also, students felt more confident after the activity in their
understanding of how a business maintains accounts and
prepares a financial statement, as well as a better understanding of the different roles of the accountant, treasurer,
inventory clerk, and their interrelations.
During the third semester we identified students and
matched their responses to the before and after surveys to
test for changes within individual students’ learning and
confidence. To reduce the number of variables for the analysis we combined multiple items into five summary measures of learning.
Table 3 displays the tests for differences in mean scores
of students’ perceptions of learning from preactivity to
postactivity. Results show that students’ self-assessed
learning increased as a result of participating in the activity.
Students’ showed significant increases in their liking of
accounting, their perception that accounting concepts are
easy to understand, their confidence in preparing a balance
sheet and income statement, and (marginally) their understanding of how accounts work.
Using the within-subjects data we regressed students’
evaluation of the activity against these five summary measures of learning. Table 4 presents the standardized regression estimates for each independent variable. By comparing
these standardized estimates we can assess the relative
impact of each independent variable on the dependent variable. The degree to which students increased in their perceived concrete understanding of accounting had the
greatest predictive effect on their liking for the activity.
Students like activities that help them to increase their concrete understanding of abstract concepts, and this is what
we were trying to accomplish with this simulation.
In summary, the simulation exercise was an effective
active learning tool that served as an intervention to help
students move from a mere surface level understanding of
accounting to a deeper level of understanding and learning
regarding how accounting concepts are used in practice by
businesses. We found significant improvements in students’
TABLE 3
Mean Differences in Scores From Preactivity to Postactivity on Measures of Students’ Perception of Learning and Results
of t-Tests That the Mean Difference Is Significantly Different From Zero (Fall 2009)
Item
I like accounting (survey question 1)
Accounting concepts are easy to understand (survey question 2)
I have confidence in preparing BS and IS (survey question 3 and 5; pretest alpha D .74, posttest alpha D .82)
I have a concrete understanding of how a business prepares its BS and IS (survey question 4)
I understand how accounts work (survey questions 6–13; pretest alpha D .96, posttest alpha D .98)
Note: BS D balance sheet; IS D income statement.
y
p < .10. *p < .05. **p < .01.
Mean difference between preactivity
and postactivity measures
0.22*
0.25*
0.26**
0.02
0.20y
246
M. E. PHILLIPS AND T. R. GRAEFF
TABLE 4
Standardized Regression Estimates
Independent variable
Dependent variable
Activity was fun
I like
Accounting concepts are
I have confidence
accounting
easy to understand
in preparing BS and IS
.12
.14
.04
I have a concrete
understanding of how a business I understand how
prepares its BS and IS
accounts work
.30**
.07
p for
overall model
< .01
Note: BS D balance sheet; IS D income statement.
**p < .01.
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attitudes, confidence in being able to apply accounting concepts, and understanding of the material as a result of this
simulation exercise. Finally, students generally enjoyed the
exercise.
CONCLUSION
In response to calls for changes in accounting education and
a desire to help students in the first accounting class move
from surface learning to deep learning and engagement, we
developed a simulation exercise that provides a concrete,
real world experience of moving actual products and
recording and reconciling accounts. Students generally
enjoyed the activity and reported improvements in attitude,
confidence and understanding of the concepts.
We recommend that researchers develop similar simulations when teaching difficult concepts in the first principles
of accounting course and encourage professors to use our
merchandizing simulation. This article contributes to the
accounting literature by providing an exercise to promote
better understanding of abstract accounting concepts
through a concrete real world simulation. A limitation of
our study was our small sample sizes. Future researchers
should test simulations for improved learning in other areas
where students struggle to understand abstract concepts of
accounting.
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