Date of Award
2002
Document Type
Dissertation
Degree Name
Doctor of Education
Department
Programs for Higher Education
Keywords
accrual accounting, accounting, accounting concepts, accounting curriculum, accounting education, accounting professionals, accounting program, accounting students, advanced accounting, assessment measures, assumptions, chairman, College of Business & Economics, complex thinking skills, concept mapping, conceptual framework of accounting, constraints, course content, curriculum planning, customized templates, data analysis, Department of Accounting, disclosures, disaggregated information reporting, discipline-specific assessment rubric, empirical study, evaluation methodology, faculty, financial core courses, financial reporting, formative evaluation, graduate profile, implementation plan, income measurement, Inspiration 6.0, instructional technology, intermediate accounting, knowledge, learning outcomes, learning tools, literature review, matching principles, nontraditional assessment, objectives of financial reporting, personal trainers, portfolio analysis, principles, principles of accounting, qualitative characteristics, qualitative evaluation, research questions, revenue recognition principles, self-study tutorials, student learning, summative evaluation, teaching pedagogies, technology solution, templates, Towson University, visual learning tool, web-based instrument, web-based tutorials
Abstract
The purpose of this applied dissertation proposal was to integrate concept mapping into the accounting curriculum at Towson University. The problem was the need for innovative teaching pedagogies and learning tools that explicitly support the development of accounting students' complex thinking skills. These issues were perceived as essential elements for future accounting education and critical needs for future accounting professionals.
A technology solution was proposed, using the visual learning tool Inspiration 6.0®. A qualitative evaluation methodology was be used to collect and analyze data on the course content and topics essential to develop accounting students' complex thinking skills. The results of the qualitative study guided the development phase, where the form and content of customized Inspiration 6.0 templates were created in the accounting domain.
There were three research questions: (1) "What accounting concepts in the financial core courses are essential to develop accounting students' complex thinking skills?" (2) "What are the form and content of the Inspiration 6.0® templates essential to develop accounting students' complex thinking skills?" (3) "What is an appropriate plan for implementation and evaluation of the outcomes from this new methodology?"
Seven procedures were used to complete the study. First, a review of the literature was completed. Second, formative and summative committees were formed. Third, drawing upon the findings in the literature, a state-of-the art web based qualitative evaluation instrument was designed and validated, to gather information on course content and topics. Fourth, based on the interpretation of the data collected, the form and content of the technology component was developed and validated. Fifth, drawing on the findings in the literature and the expertise of the formative committee, strategies for implementing the new methodology into the accounting program and the evaluation of the outcomes were explored and developed. Sixth, strategies for implementing and evaluating the new methodology into the accounting program were presented to the summative committee for validation. Seventh, the new methodology, including the plan for implementation and evaluation, was presented to the chairman of the Department of Accounting and the faculty who teach the accounting courses.
Three conclusions were reached. First, of the 22.5% of faculty who responded to the qualitative study, the researcher's evaluation of the data concluded that the three most important topics for the development of accounting students complex thinking skills were "accrual accounting/income measurement" (principles of accounting), "conceptual framework of accounting" (intermediate accounting), and "disaggregated information reporting" (advanced accounting). Second, the form and content of the Inspiration 6.0® templates included the following: (1) for principles of accounting, the main idea was "accrual accounting/income measurement" and subtopics "revenue recognition principles" and "matching principles," (2) for intermediate accounting, the main idea was "conceptual framework of accounting" and subtopics entitled objectives of financial reporting, qualitative characteristics, assumptions, principles, and constraints, and (3) for advanced accounting, the main idea was "disaggregated information reporting" and subtopics issues entitled issues relevant to the reporting process, defining reportable segments, disclosures for reportabl segments, and other required disclosures. Each template included instructions to complete a visual set of concepts and linking words that illustrated the set of required elements, based on a student's perceived understand of the subjects. Third, an implementation plan projected the integration of the new methodology into the accounting program over a two-year period, in three different stages. Traditional assessment measures were included in the proposed evaluation process, including formative and surnmative evaluations. Nontraditional assessment measures wefe also included, such as the use of concept mapping as an assessment tool, portfolio analysis, and a discipline-specific assessment rubric to evaluate the level of students' composite complex thinking skills.·
Four recommendations were made regarding this study. First, it was recommended that the technology solution be incorporated into the accounting program, using empirical study to further validate its effect on students' learning outcomes and complex thinking skill development. Second, it was recommended that the technology solution be shared across other majors in the College of Business & Economics, incorporating its concept into the knowledge, skills, and attitudes described in the graduate profile. Third, it was recommended that concept mapping be made more accessible for student learning, through its use in accounting textbooks, accompanying study guides and in emerging web-based self-study tutorials and personal trainers. Fourth, it was recommended that further qualitative evaluations be conducted to continue to refine the research in this area and to continue to build a rich source of data for future curriculum planning in accounting education.