Introduction

A three-hour accounting class does not need to be dull. Some group or individual activities can be arranged in the class to promote student involvement and learning effectiveness. The purpose of this article is to share the author’s experience of managing student involvement in a three-hour accounting class.

Teaching accounting principles to undergraduates who are non-accounting majors takes planning in order to make the class interesting. Most students perceive accounting to be a dry course before they even come to the first class (perhaps this is why they are not accounting majors). The author teaches non-accounting major students, mostly in the evening which has helped generate several ideas about organizing the accounting class in a setting where the time is not pedagogically the best (sometimes students are tired already, even before the instructor starts) and when the material is really principle-oriented (e.g. year-end adjusting and closing entries).

Motivation is the key, and the class is designed to enhance motivation. Students need to be motivated in the class. Therefore, the activities conducted are designed to promote students’ interest in the topics covered.

Class Activities

The main purpose of an activity is to get students to work together on the topic covered instead of merely having them sit and listen to the lecture. The following are some of the techniques used by the author in classes which usually have 25 to 35 students.





1. Class outline — "what to expect today?"

Before the class starts, students are informed of what will be covered in class that day. If the material is relatively easy, students are informed that class will finish early. If it is a relatively difficult topic, students are informed they will stay late. This way, students have some idea of the direction for the class before it starts.

2. Sharing Time

The first fifteen minutes of each class is devoted to "sharing the news or experiences." Students are urged to sign up for this activity for class planning purposes. Students then share with the class any news that is related to the material that was previously covered or will be covered in that class. Alternatively, they may share other experiences with the class such as newspaper articles, internet resources or job opportunities. Credits are assigned based on the students’ contribution and are part of their final grade.

3. Group Activities

In-class group activities play an important role in conducting a class. They can be incorporated into the classroom teaching methods. There are several advantages to group activities that are well-recognized. For example, they promote cooperation and planning skills and help prepare students for the "real world." Following are examples of some classroom experiences. Note that for any given class, only two or three of the activities described below are chosen:

a) Creative Thinking or Alternative Solutions

Either before or after each topic is covered, some difficult concepts and exercises are assigned to the entire class and then the best solutions or creative examples are used to explain the concepts. Extra credit is given to the group that provides a solution or shows creative thinking. The extra credit is an important incentive to encourage students to do the work.

b) Short Review for Prior Class

At the beginning of each class there is a short review. This review could be in the form of a series of questions and answers, showing a simple slide, or watching a short video related to the material.

c) Introductory Quiz or Questions

After the review of the last class’s lecture, a short "introductory" quiz or questions which are related to the topic to be covered that day is given. Students discuss the solution in groups and present it to the class. This creates a good lead—in to the lecture material for that day’s class.

d) Half-Solved Problem

Certain concepts are explained for about fifteen minutes. This explanation is followed by exercises which reinforce these concepts. When doing an exercise intended to explain the concepts, the instructor should solve the problems half-way — to a point where students can finish the problem in groups. Then a particular group is selected to give the solution. By doing this, students have a chance to digest the materials and complete the exercise, thus teaching the rest of the class before moving on to the next topic or concept.

e) End of Class Review and Review for Test

Normally, a review of the materials taught is provided at the end of each class as well as before a test. Students work in groups which are assigned to provide a review of what was covered that day. For the test review, each group is assigned a certain topic or chapter and is required to put the summary of that topic on one page for distribution to the class. The summary can be used as a reference to prepare the questions for tests. This way, the students have a chance to organize what they learned and share it with the class. Students are motivated to do this because they know that some of the questions in the test will come from their summary.

For all group activities students are allowed to form their own groups. It is essential for them to find somebody that they can work with both comfortably and effectively. The size of each group is limited to three or four members. Research indicates that five to seven members will function most efficiently on class projects. However, in-class group activities, generally, are best with only three or four people (Magnan, 1990).

f) Leading Group for the Week

It is important to note that some activities, such as end of class review, test review, etc., need to be assigned to groups at the beginning of the semester. Some activities are conducted on a voluntary basis. For example, sharing "best solution" of an exercise. Every group takes turns to be a "leading group" for that week’s class. Its major job is to coordinate planned activities and lead the discussion for the week. There may also be "back-up" groups that are responsible for answering certain assigned questions. Credits are assigned to the leading group which is evaluated based on their leadership.

4. On-purpose Mistake

Students are encouraged to pay attention to the class by giving extra credit if they can find mistakes made by the instructor in class. The instructor can plan for some mistakes before the class meets in order to draw students’ attention. The mistakes can be in the lecture, in solving exercises or in the discussion.

Class Management For A Three-hour Class

In general, the author uses the activities described above during a three-hour class in the following manner:

1) class outline — "what to expect today?" (1 to 2 minutes)

2) sharing time (15 to 20 minutes) — this activity may not occur each class, depending on whether any student signs up for time or if extra time is needed for that class. If used, this activity will include:

a) time for individuals to share class-related news and experiences; or

b) time for groups to present the "best solution" or "creative examples" for the assigned topics or assignment (approximately 15 minutes)

3) short review for prior class (5-15 minutes)

4) "Introductory" quiz or questions to be discussed in the group and presented to the class. (about 15 minutes)

5) Class starts

The material covered is broken into several 15-minute lectures accompanied by 5-10 minutes periods to solve exercises:

• First 15-minute lecture and 5-10 minutes solving exercises (the teacher can follow the half-solved problem approach described above) corresponding to concepts covered in the last 15-minute lecture.
• Second 15-minute lecture and 5-10 minutes solving exercises.

5) A short break (10 minutes)

6) Third 15-minute lecture and 5-10 minutes solving exercises. (note: the number of 15 minute lectures for the class will depend on the material for a certain topic).

7) Group provides end of class review.

8) Remind and announce next class activities. The time to conduct the activities and cover the material could range from 2 hours 20 minutes to 3 hours depending on the topics covered.

Conclusion

What the author has found using these classroom activity techniques is that involving non-accounting majors in sharing learning experiences, solving problems, and organizing and reviewing covered material makes them more committed to the class. Clear instructions need to be communicated to the students regarding "when we are doing what" and "who is doing what". The grading and evaluation systems also need to be carefully designed and communicated clearly to the students. These are essential factors in motivating students to perform in all the activities.

In addition, prior class planning, time control, and incentive provision (usually by extra credit) are three important factors that make the class successful. The instructor does not need to do all the work in the classroom. Instead, bringing the students together to do the work actually increases their learning interest and promotes learning effectiveness.

References

Magnan, R. (Ed) (1990). 147 Practical Tips for Teaching Professors. Atwood Publishing, Madison, Wisconsin, U.S.A. p.98.