Re-Conceptualizing Instruction on the Statement of Cash Flows: The Impact of Different Teaching Methods on Intermediate Accounting Students’ Learning

McNellis, Casey J.

doi:10.1108/s1085-462220150000017017

Cited by 7 publications

(4 citation statements)

References 10 publications

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“…Outro tópico diz respeito à Demonstração dos Fluxos de Caixa -DFC. Evidências indicam que os estudantes têm melhor desempenho quando a DFC é ensinada de maneira mais espaçada, ou seja, revista conforme a abordagem de novos conteúdos, mas não ensinada em massa, com grande abordagem de conteúdos de uma só vez (McNellis, 2015). Por fim, na designação de tarefas sobre a relação custo, volume e lucro, observa-se melhor desempenho dos estudantes quando os problemas são apresentados em linguagem do cotidiano, em vez de linguagem contábil, e com fórmulas, em vez de sem fórmulas (Johnson & Sargent, 2013).…”

Section: Particularidades Em Disciplinasunclassified

Pesquisas experimentais aplicadas à educação contábil: panorama atual e oportunidades no cenário brasileiro

Suave

Altoé

Ferreira

2021

R. Contemp. Contab.

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Artigos científicos que adotem o método experimental na área contábil, no Brasil, são pouco frequentes. No campo da educação contábil são menos frequentes ainda. Nesse sentido, o objetivo do estudo foi descrever, a partir de revisão narrativa de literatura especificamente selecionada, estudos nacionais e internacionais no campo da educação contábil que utilizaram método experimental e quase-experimental e, adicionalmente, apresentar oportunidades de pesquisas nesse campo com o uso do método. Metodologicamente o estudo tem caráter bibliográfico. Após procedimentos de levantamentos junto a revistas contábeis, obtiveram-se 7 artigos nacionais e 76 internacionais, cuja metodologia usada foi experimento ou quase experimento. Como resultados percebeu-se que os objetivos dos estudos, nacionais e internacionais, são semelhantes, com foco na verificação de efeitos de diferentes metodologias sobre o desempenho e satisfação dos estudantes. Entretanto, a principal diferença reside na quantidade, que por ser superior no contexto internacional, resulta em maior variedade de temas estudados. A principal contribuição do estudo é no sentido de demonstrar oportunidades do uso de experimentos para a promoção de melhorias em práticas de ensino, de aprendizagem, de formação de professores e em políticas institucionais.

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Section: Particularidades Em Disciplinasunclassified

Pesquisas experimentais aplicadas à educação contábil: panorama atual e oportunidades no cenário brasileiro

Suave

Altoé

Ferreira

2021

R. Contemp. Contab.

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“…Another decade later, different yet interesting findings on instructional approaches to the cash-flows statement came from McNellis (2015). Although most prominent intermediate International Journal of Accounting and Financial Reporting ISSN 2162-3082 2021 financial accounting textbooks cover the statement of cash flows (SCF) in one chapter towards the end of textbook, which is called a massed presentation, he argued that "the SCF is a topic that is cross-sectional in nature, and is applicable to the textbook material on the accounting transactions that are spread throughout the texts."…”

Section: Literature Reviewmentioning

confidence: 99%

Finding an Easier Way to Explain the Statement of Cash Flows

Kim¹

2021

ijafr

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The statement of cash flows is one of the required financial statements of public companies, and thus is required of all accounting majors. After learning the other required financial statements in an introductory financial accounting course and, again, in the first intermediate accounting course, accounting majors learn how to prepare the statement of cash flows in the second or last intermediate accounting course. Most accounting majors find the statement of cash flows significantly more difficult to learn than any other financial statements. Especially, students find it most difficult to understand the indirect method of preparing the statement of cash flows. Preparing the statement of cash flows using the indirect method, students go through the most difficult time, specifically, doing the adjustments that are made to net income to reconcile to cash flows from operating activities.In this paper, presented is a different way to explain the principles of indirect method of preparing the statement of cash flows with a focus on the reconciliation of net income to cash flows from operating activities. Different from the explanations in the textbooks available in the market, the approach presented in the paper is preferred by all the students who were taught the statement of cash flows. Also, pointed out in the paper are a few things that students are easily confused of in learning the statement of cash flows.

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“…Hence, innovation is required in teaching accounting courses as the subject demands a variety of skills (Andersen et al, 1989), and participants possess numerous learning abilities and styles (Kolb et al, 1986). Several previous studies have investigated on curriculum design, innovative pedagogy in teaching accounting courses and their impact on course learning outcomes of the participants in developed country settings (Kullberg et al, 1989;Baldwin and Ingram, 1991;Burilovich, 1992;Knechel and Rand, 1994;Basu and Cohen, 1994;Albrecht, 1995;Friedlan, 1995;Cherry and Mintz, 1996;Burns and Mills 1997;Moncada and Sanders 1998;Wilson, 1999;Woodroof et al, 2003;Carson, 2006;Halabi, 2006;Chen and Jones, 2007;Nouri and Sahid, 2008;Bentley et al, 2009;Stout and Wygal, 2010;Baker, 2011;Chevis et al, 2011;Mostyn, 2012;McGowan, 2012;Dunn and Hooks, 2015;Entwistle, 2015;Grimm, 2015;McNellis, 2015;Spiceland et al, 2015;Blankley et al, 2017;Cordis and Pierce, 2017;Phillips, 2017;Tucker, 2017). Hardly, one could come across an article that addresses the theme from the developing/emerging countries' perspective.…”

Section: Introductionmentioning

confidence: 99%

What makes accounting interesting for learners? Viewpoint of a teacher from India

Narayanasamy

2020

AJAR

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PurposeThe article aims to share the viewpoint of the author on the impact of the innovative teaching pedagogy adopted by him in teaching the accounting courses on the satisfaction of the participants in a premier Indian Business School.Design/methodology/approachThe experiment was carried over by introducing an innovative teaching approach by the author among the first-year participants of the Management Program. At the end of the experiment, the participants were asked to rate the teaching approach on a five-point scale besides offering the qualitative feedback on the impact of the experiment on their learning outcomes.FindingsThe paper concludes that the participants were highly satisfied with the teaching approach adopted by the author.Originality/valueThe study contributes to the theory and practitioners on accounting education in many ways. First, it is offering evidence on the impact of teaching pedagogy on the satisfaction of the participants of the accounting courses of an emerging market business school. Second, the accounting educators of the emerging countries may replicate the experiment in their institutes. Third, the educators of other courses in the business schools may make an effort to measure the impact of the teaching approach on the feedback of their learners.

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Re-Conceptualizing Instruction on the Statement of Cash Flows: The Impact of Different Teaching Methods on Intermediate Accounting Students’ Learning

Cited by 7 publications

References 10 publications

Pesquisas experimentais aplicadas à educação contábil: panorama atual e oportunidades no cenário brasileiro

Pesquisas experimentais aplicadas à educação contábil: panorama atual e oportunidades no cenário brasileiro

Finding an Easier Way to Explain the Statement of Cash Flows

What makes accounting interesting for learners? Viewpoint of a teacher from India

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