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Teaching Accounting

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Business simulations for critical thinking. In spite of continual demands for higher-order thinking skills in accounting graduates, accounting educators have resisted emphasizing them in courses on the assumption that doing so would jeopardize students' grasp of traditional accounting knowledge.

Business simulations for critical thinking

We offer experimental results indicating that this fear may be unwarranted. We found that instruction developing higher-order skills was associated with a significant increase-rather than the feared decrease-in traditional knowledge. We obtained this result by comparing the exam scores in a junior financial accounting course of students who previously completed either traditional accounting principles courses or principles courses with higher-order learning objectives.

Teacher Suggestions & lessons

Start Here, Go Places. Accounting and Finance - Introduction to Bookkeeping.