Warranty database querying

1
GSU Instructional Innovation 2004
Business simulation for critical thinking in
introductory accounting Carol W. Springer
School of Accountancy, cspringer_at_gsu.edu A. Faye
Borthick School of Accountancy, borthick_at_gsu.edu
J. Mack Robinson College of Business / Georgia
State University
2
Impetus for innovation

• Recognition in early 2000 that
• Concept and procedure mastery is inadequate for
  success in accounting.
• Starting with sophomores would enable building on
  skills in later courses.
• Developing higher-order skills requires different
  learning experiences.

J. Mack Robinson College of Business / Georgia
State University
3
The innovation

• Confronting the long-standing assumption that
  sophomores are incapable of critical thinking
• Sophomores learning from cognitive conflict tasks
  (CCT) after a 13-year run of intellective tasks
  in school
• Instructors having support for staging and
  assessing cognitive conflict tasks Meetings and
  Web site

J. Mack Robinson College of Business / Georgia
State University
4
Task contrast
Cognitive conflict tasks _____________________
Intellective tasks __________________

• Have no correct answer
• Require inferences to construct models
• Afford richer situation models

• Have correct answers
• Do not require inferences
• Yield little recall or reuse value

J. Mack Robinson College of Business / Georgia
State University
5
Task contrast View of knowledge
Intellective tasks __________________
Cognitive conflict tasks _____________________

• Knowledge constructed as the outcome of resolving
  conflicting viewpoints
• Construction of situation models required

• Knowledge assumed to be certain and obtainable
  from authorities
• Recall or well-defined procedures sufficient

J. Mack Robinson College of Business / Georgia
State University
6
Theory of situation model building
Intellective tasks __________________
Cognitive conflict tasks _____________________

• Learners enticed to make elaborations and
  inferences
• Making inferences prompts richer, longer-lived
  situation models in memory

• Inferences not required
• Not making inferences results in impoverished
  long-term memory

J. Mack Robinson College of Business / Georgia
State University
7
Learning theory Situation models

• Gernsbacher. 1997. Two decades of structure
  building. Discourse Processes.
• Graesser, Singer and Trabasso. 1994. Constructing
  inferences during narrative text comprehension.
  Psychological Review.
• Zwaan and Radvansky. 1998. Situation models in
  language comprehension and memory. Psychological
  Bulletin.

J. Mack Robinson College of Business / Georgia
State University
8
Intellective version of task
Context Kris and Sandy want to auction tracking
devices that record vehicle speed and route. They
expect a selling price of 200 per device. The
variable material costs per device are 156. The
variable selling costs are 2.50 per item plus 5
of the selling price. Requirement Calculate the
expected profit.

J. Mack Robinson College of Business / Georgia
State University
9
Cognitive conflict version of task

• Context
• Business dilemma
• Details
• Requirement Advise the entrepreneurs in a memo
  about the feasibility of the product after
  analyzing cost-volume-profit relationships.

J. Mack Robinson College of Business / Georgia
State University
10
Sources of cognitive conflicts

• Players have different viewpoints because they
• Interpret the same information differently
• Weight dimensions differently
• Have different intentions
• Assume different probabilities

J. Mack Robinson College of Business / Georgia
State University
11
Innovative aspects for students

• Authentic accounting work with inherent cognitive
  conflicts that enable multiple approaches
• Model building in Excel
• Writing to advise the client
• Learning in groups to generate ideas and resolve
  cognitive conflicts

J. Mack Robinson College of Business / Georgia
State University
12
Evidence of improved learning Design
Performance as juniors
Learning as sophomores
GSU studentswith CCT
Junior accounting courses Exam scores
Transfer studentswith no CCT
GSU studentswith no CCT
Samples taken here
J. Mack Robinson College of Business / Georgia
State University
13
Junior financial accounting
Least-squares means adjusted for overall GPA
J. Mack Robinson College of Business / Georgia
State University
14
Courses with little content overlap
Least-squares means adjusted for overall GPA,
accounting GPA, age, credit hours, and lag since
principles
J. Mack Robinson College of Business / Georgia
State University
15
Interaction effect
J. Mack Robinson College of Business / Georgia
State University
16
Details including analysis
Springer and Borthick. Forthcoming 2004. Business
simulation to stage critical thinking in
introductory accounting Rationale, design and
implementation. Issues in Accounting Education.
Abstract Springer and Borthick. 2003. Improving
performance on intellective tasks with cognitive
conflict tasks Evidence for insisting on
cognitive conflicts in introductory accounting.
Abstract Springer. 2004. Critical thinking
courses in accounting lead to improvements in
general academic achievement a year later.
Abstract
J. Mack Robinson College of Business / Georgia
State University
17
Potential as model for others 1

• Pervasiveness of use
• Since fall 2000, used in all sections of Acct
  2101-2102 Principles of Accounting I and II
• Over 12,000 enrollments
• Sections of 25-45, 120, and 200 students
• Instructors Full-time tenure-track and
  non-tenure track faculty, Ph.D. students, and
  adjunct instructors
• Face-to-face and online sections

J. Mack Robinson College of Business / Georgia
State University
18
Potential as model for others 2

• Parameters of possible uses
• Disciplines Those with naturally occurring
  controversies
• Props Narratives of dilemmas and digital
  accoutrements if germane to the tasks, e.g.,
  transaction data, databases, designs
• Level Freshman through masters, richer
  scenarios and datasets at higher levels

J. Mack Robinson College of Business / Georgia
State University
19
Potential as model for others 3

• Examples of applications in later courses
• Acct 4010 Simulations for evaluating performance
  
• SlowCooker Assessing restaurant and server
  effectiveness
• CampGeorgia Evaluating staff and facilities
• Acct 8630 Simulations for auditing (name ac863
  and password Qd0319)
• Threadchic Auditing for inventory fraud
• Orderbook Assuring orderbook quality
• Organofood Auditing system development

J. Mack Robinson College of Business / Georgia
State University
20
Proof of potential Development path

• Process for developing cognitive conflict tasks
• Select learning outcomes requiring judgment
• Develop narrative in which players take different
  views
• Specify parameters of relationships
• Construct data files if needed
• Develop guidance for students and instructors
• Prepare assessments of learning outcomes

J. Mack Robinson College of Business / Georgia
State University
21
The site

• For access to the authors simulations and
  learning results
• www.gsu.edu/www301/
• Obtain the password and this PowerPoint file
  (for links) from the authors. The site contains
  grading guidance, which would be very valuable to
  students.

J. Mack Robinson College of Business / Georgia
State University