ABSTRACT This paper examines whether answering questions that are interspersed within a reading versus presented as a block after a reading produces different learning outcomes for different readers. In an initial study, financial accounting students who read with interspersed (blocked) questioning earned higher exam scores if, in other courses, they typically read before (after) class. A follow-up study randomly assigned students to either interspersed or blocked questioning when reading about business viability. Interspersed questions led to greater delayed recall by stronger readers, whereas blocked questions led to greater delayed recall by weaker readers. A third study randomly assigned type of questioning (interspersed or blocked) and reading conditions (mind-wandering induced or not) to students learning the revenue recognition model. Test scores were higher when interspersed questions were asked of students not induced to mind-wander and when blocked questions were asked of students induced to mind-wander.

With increasing calls for a greater connection between management education and practice, teaching cases play a vital role in the business curriculum. Cases not only allow instructors to expose students to practical problems but also let educators contribute to the scholarship of teaching and learning. An important reason why faculty members may refrain from writing cases is they perceive it is difficult to develop publishable cases that are also novel. Reviewers of the journals that publish teaching cases are increasingly asking authors to place the case in the extant literature and explain what makes their case unique. To overcome some of the challenges encountered when attempting to write and publish novel teaching cases, this article presents a useful framework-Design Thinking-for tackling the "wicked problem" of developing novel cases and provides experience-based tips to implement the framework. By introducing the concepts and language of design thinking, we provide case writers with an iterative approach that leads to the development of novel cases by identifying and innovatively addressing instructors', students', and editors' demands. We argue that by applying a design-thinking approach, case writers can produce novel and publishable instructional cases.

Prior accounting education research claims learning outcomes are improved by grouping together similar accounting practice problems rather than presenting such problems in an interleaved order. The present study revisits this prior research by asking whether making initial problem solving easier inadvertently leads to less durable longer-term learning. The evidence in the present study confirms that grouping practice problems helps students complete problem-solving practice in less time and with greater accuracy; this performance improvement is evident on a test given immediately after problem-solving practice. However, grouping together similar practice problems significantly reduces longer-term learning, as measured by a delayed test given one week after problem-solving practice. Further, the present study shows the efficient problem-solving experience created through grouping practice problems fools students into thinking they will be able to successfully solve similar problems in the future, and it also misguides them into believing they will need to study less when preparing for an upcoming test involving similar problems. This study raises the possibility that initial instruction is most effective when it does not simplify but rather presents learners with a desirable level of difficulty.

ABSTRACT This paper describes an online system that facilitates peer assessment of students' course work and then uses data from individual case writing assignments in introductory financial accounting to empirically examine associations between peer assessment and case writing performance. Through this description and empirical analysis, the paper addresses the following questions: (1) Why use peer assessment? (2) How does online peer assessment work? (3) Is student peer assessment reliable? (4) What do students think of peer assessment? (5) Does student peer assessment contribute to academic performance? Three key findings from this study are that students at the sophomore level were able to generate reasonably reliable feedback for peers, they valued the experiences involved in providing peer feedback, and giving quality feedback had a more significant and enduring impact on students' accounting case analyses than did receiving quality feedback, after controlling for differences in accounting knowledge and case writing skills.

When writing a case analysis, most students first allocate time to plan the content and structure of their response, and then proceed to write with differing degrees of urgency, the outcomes of which are case responses of differing quality. This study examines the extent to which planning time influences writing urgency and, ultimately, the quality of case responses in a time-constrained setting. It also investigates whether these behaviors and outcomes depend on students' frame of mind, by experimentally inducing differing types of preexamination self-talk. Analyses show that planning time was negatively associated with writing urgency; students who spent more time planning subsequently wrote with less urgency. Writing urgency was positively associated with case response quality and, after controlling for differences in writing urgency, planning time was positively associated with response quality. Results indicate that different planning and writing behaviors can be induced by different forms of self-talk prior to the writing task. Relative to interrogative self-talk ("Will I ...?"), exclamatory self-talk ("I will ...!") caused higher-achieving students to spend more time planning, but then write with less urgency and subsequently produce lower-quality case responses. Conversely, after engaging in exclamatory rather than interrogative self-talk, lower-achieving students spent less time planning but then wrote with greater urgency and produced higher-quality responses. These results indicate that (i) planning significantly affects writing and performance, (ii) students can influence their own planning behavior through pre-task self-talk, but (iii) pre-task self-talk can be beneficial or detrimental depending on students' prior achievement.

This study investigated the effects of providing (versus withholding) formulas when first introducing financial statement analysis. In an experiment, students were randomly assigned to a formulas-given condition in which students were given formulas for two commonly used financial measures, a reasoning-explained condition in which a narrative explanation of the computational reasoning was given, or a control condition. The formulas-given condition outperformed the reasoning-explained condition on an unaided test given immediately after instruction, but then scored significantly worse on an unaided test given one week later. The control condition scored worse than both conditions except when given a formula sheet to use as an aid on a delayed test. Implications for financial education are discussed.

When writing a case analysis, most students first allocate time to plan the content and structure of their response, and then proceed to write with differing degrees of urgency, the outcomes of which are case responses of differing quality. This study examines the extent to which planning time influences writing urgency and, ultimately, the quality of case responses in a time-constrained setting. It also investigates whether these behaviors and outcomes depend on students’ frame of mind, by experimentally inducing differing types of pre-examination self-talk. Analyses show that planning time was negatively associated with writing urgency; students who spent more time planning subsequently wrote with less urgency. Writing urgency was positively associated with case response quality and, after controlling for differences in writing urgency, planning time was positively associated with response quality. Results indicate that different planning and writing behaviors can be induced by different forms of self-talk prior to the writing task. Relative to interrogative self-talk (“ Will I … ?”), exclamatory self-talk (“ I will … !”) caused higher-achieving students to spend more time planning, but then write with less urgency and subsequently produce lower-quality case responses. Conversely, after engaging in exclamatory rather than interrogative self-talk, lower-achieving students spent less time planning but then wrote with greater urgency and produced higher-quality responses. These results indicate that (i) planning significantly affects writing and performance, (ii) students can influence their own planning behavior through pre-task self-talk, but (iii) pre-task self-talk can be beneficial or detrimental depending on students’ prior achievement.

Prior accounting education research claims learning outcomes are improved by grouping together similar accounting practice problems rather than presenting such problems in an interleaved order. The present study revisits this prior research by asking whether making initial problem solving easier inadvertently leads to less durable longer-term learning. The evidence in the present study confirms that grouping practice problems helps students complete problem-solving practice in less time and with greater accuracy; this performance improvement is evident on a test given immediately after problem-solving practice. However, grouping together similar practice problems significantly reduces longer-term learning, as measured by a delayed test given one week after problem-solving practice. Further, the present study shows the efficient problem-solving experience created through grouping practice problems fools students into thinking they will be able to successfully solve similar problems in the future and it also misguides them into believing they will need to study less when preparing for an upcoming test involving similar problems. This study raises the possibility that initial instruction is most effective when it does not simplify but rather presents learners with a desirable level of difficulty.

ABSTRACT This case requires students to evaluate financial reporting practices adopted by a small apparel company. The company's owner/manager has recently taken the business in a new direction, and is asking for help in determining whether the company's existing financial accounting policies continue to be appropriate and how alternative policies would affect the reported financial results. This case will require students to apply knowledge of financial accounting and financial statement ratios to judge the appropriateness of selected accounting policies. This case is designed for use in introductory and intermediate financial accounting courses that aim to develop students' critical thinking skills.

The following three cases require you to identify and evaluate alternative accounting methods that can be applied to independent case scenarios. In the first scenario, you will evaluate alternative accounting methods relating to revenue recognition for a theatrical production. In the second scenario, you will evaluate alternative accounting methods relating to capitalizing or expensing costs associated with renovations at a golf course. In the third scenario, you will evaluate alternative accounting methods relating to capitalizing or expensing the cost of a signing bonus paid to a professional athlete.

The following three cases require you to identify and evaluate alternative accounting methods that can be applied to independent case scenarios. In the first scenario, you will evaluate alternative accounting methods relating to revenue recognition for a theatrical production. In the second scenario, you will evaluate alternative accounting methods relating to capitalizing or expensing costs associated with renovations at a golf course. In the third scenario, you will evaluate alternative accounting methods relating to capitalizing or expensing the cost of a signing bonus paid to a professional athlete.

ABSTRACT This study investigates whether reading case responses and using graphic organizers can assist students in developing case analysis skills, such as identifying supporting arguments and counterarguments in analyses of financial accounting policy choices. The results of an experiment indicate that students who studied an exemplar case response were better able to identify supporting arguments in a subsequent case analysis. In contrast, students who used a graphic organizer to visualize elements of the exemplar case response were better able to identify the absence of counterarguments, which provide support for alternative accounting choices, in a subsequent case analysis. The effects of these pedagogical tools were apparent not only when students evaluated others' case analyses, but also when they generated their own analyses of a subsequent case. These results are significant because they suggest that short (11-minute) instructional interventions can encourage students to adopt two key aspects of critical thinking: identifying and generating relevant arguments and counterarguments. Data Availability: The data and experimental materials used in this study are available on request from the corresponding author.

ABSTRACT: Designed to be used in an undergraduate or Master's auditing course, this Case asks students to evaluate work performed on the financial statement audit of a private wholesale merchandiser. Through this evaluation, students can uncover issues relating to gaining knowledge of a client and its environment, risk assessment, materiality, audit strategy, and specific audit procedures for the revenue/receivables/receipts accounting cycle. The Teaching Notes provide support both for instructors who ask students to prepare the Case in advance of class and for instructors who instead assign the Case for analysis in real-time during class, whereby the Case is read aloud paragraph-by-paragraph and issues are discussed as they are detected.

In the role of financial analyst for a venture capital firm, you are assigned the responsibility of evaluating two online retailers who have applied for financing to build a distribution center in western Canada. Based on your developing knowledge of Canadian accounting standards for private enterprises (ASPE), you evaluate the financial reporting policies and financial results of the two companies to identify the company that is best suited for your firm's support. Through this case, you will refine your understanding of ASPE and you will exercise your reasoning and analytical skills.

ABSTRACT This instructional case requires students to provide advice to a client who is currently the sole owner of a for-profit company that reconditions and sells used electronics. The client is considering purchasing a similar company with the vision of expanding into the sales and service of emerging technologies. The target company's unaudited financial statements contain questionable accounting choices and judgments that appear to enable the company to meet external financial reporting constraints. In their role as financial advisers, students are expected to use critical thinking skills to identify and evaluate questionable choices in the target company's financial statements. This case is suitable for use in introductory and intermediate financial accounting as well as introductory auditing and assurance courses, and can be used as a context for in-class discussion, as a basis for exam questions, and/or as a writing assignment. Assessment rubrics and Teaching Notes accompany the case for use by instructors.

This article describes a new pedagogical tool, text-to-video animation software, that accounting instructors can adopt to easily generate quality videos that address a variety of accounting learning objectives. Although this tool can be used to enhance traditional pedagogical methods, such as case analysis and discussion, it can also be used to address accounting learning objectives not currently addressed by traditional pedagogical methods. This article outlines the benefits of adopting and using this tool in financial and managerial accounting courses, and encourages further study of its effectiveness.