Educating for Accounting Expertise: A Field Study

This paper compares the effectiveness of Project Discovery (PD) with the traditional accounting undergraduate program at the University of Illinois at Urbana-Champaign (UIUC). PD is a comprehensive program of instruction designed to implement an "educating for expertise" approach to accounting education. More specifically, PD emphasizes acquiring intellectual skills and improving attitudes without losing traditional accounting declarative knowledge. We compare the instructional processes used with, and learning outcomes of, the first class of PD graduates with samples of same-semester traditional program graduates. Our data include measures of course syllabi and students' demographic characteristics, declarative knowledge, intellectual skills, and attitudes. We analyze data on instructional processes using ANCOVAs and x2 anal

[1]  P. Suedfeld,et al.  Motivation and personality: Conceptual/integrative complexity , 1992 .

[2]  H. Gardner,et al.  Frames of Mind: The Theory of Multiple Intelligences , 1983 .

[3]  Gordon Diaper The Hawthorne Effect: a fresh examination , 1990 .

[4]  Joan S. Stark,et al.  Intentional learning : a process for learning to learn in the accounting curriculum , 1995 .

[5]  E. Worthington,et al.  The measurement of generalized self-efficacy: a study of construct validity. , 1984, Journal of personality assessment.

[6]  Jean Bédard,et al.  Expertise in auditing: Myth or reality? , 1989 .

[7]  Robert Libby,et al.  Modeling the determinants of audit expertise , 1994 .

[8]  Julian L. Simon,et al.  Basic research methods in social science , 1985 .

[9]  Dov Eden,et al.  Modeling Galatea : boosting self-efficacy to increase volunteering , 1991 .

[10]  Terry Winograd,et al.  FRAME REPRESENTATIONS AND THE DECLARATIVE/PROCEDURAL CONTROVERSY , 1975 .

[11]  D. Clark,et al.  Emerging competencies for the practice of accountancy , 1991 .

[12]  Melvin Blumberg,et al.  How Control Groups Can Cause Loss of Control in Action Research: The Case of Rushton Coal Mine , 1983 .

[13]  P. Schmidt,et al.  Limited-Dependent and Qualitative Variables in Econometrics. , 1984 .

[14]  T. Cook,et al.  Quasi-experimentation: Design & analysis issues for field settings , 1979 .

[15]  Jean Bédard,et al.  Expertise and Its Relation to Audit Decision Quality , 1991 .

[16]  John R. Anderson Cognitive Psychology and Its Implications , 1980 .

[17]  Jr. A. P. Mac Donald,et al.  Revised Scale for Ambiguity Tolerance: Reliability and Validity , 1970 .

[18]  Psychological foundations for instructional design theory: Cognitive complexity theory. , 1995 .

[19]  G. Marchant,et al.  Discussion of Determinants of Auditor Expertise , 1990 .

[20]  Robert W. Swezey,et al.  Complexity, managers, and organizations , 1986 .

[21]  Judith R. Gordon,et al.  Developing “Complicated” Understanding in Administrators , 1983 .

[22]  Robert J. Sternberg,et al.  Expertise and Intelligent Thinking: When is it Worse to Know Better , 1989 .

[23]  D. Ziebart,et al.  An Empirical Test of the Signaling Effect of Management's Earnings Forecasts: A Decomposition of the Earnings Surprise and Forecast Surprise Effects , 1995 .

[24]  Christopher H. Achen The Statistical Analysis of Quasi-Experiments , 2023 .

[25]  Jan Kmenta,et al.  Elements of econometrics , 1988 .

[26]  Robert Libby,et al.  Judgment and decision-making research in accounting and auditing: The role of knowledge and memory in audit judgment , 1995 .

[27]  E. Brunswik Perception and the Representative Design of Psychological Experiments , 1957 .

[28]  C. Bonwell,et al.  Active learning : creating excitement in the classroom , 1991 .

[29]  Cam-Loi Huynh,et al.  Placebo, Hawthorne, and Other Artifact Controls: Researchers’ Opinions and Practices , 1989 .

[30]  Paul L. Walker,et al.  The effects of instruction and experience on the acquisition of auditing knowledge , 1994 .

[31]  D. Campbell,et al.  EXPERIMENTAL AND QUASI-EXPERIMENT Al DESIGNS FOR RESEARCH , 2012 .

[32]  Robert Libby,et al.  Accounting and human information processing : theory and applications , 1981 .

[33]  John R. Anderson Language, Memory, and Thought , 1976 .

[34]  Leonard S. Cahen,et al.  Educational Testing Service , 1970 .

[35]  Timothy J. Fogarty,et al.  Governmental Auditors and Their Tolerance for Ambiguity: An Examination of the Effects of a Psychological Variable , 1993 .

[36]  Robert H. Ennis A taxonomy of critical thinking dispositions and abilitities , 1987 .

[37]  Catherine S. Jarjisian The Unschooled Mind: How Children Think and How Schools Should Teach , 1992 .

[38]  R. W. Rogers,et al.  The Self-Efficacy Scale: Construction and Validation , 1982 .

[39]  Marvin C. Alkin A Guide for Evaluation Decision Makers , 1985 .

[40]  R. Rogers,et al.  A Study of Construct Validity , 1984 .

[41]  Phillip Wolff,et al.  Instructional Design: Implications from Cognitive Science , 1991 .

[42]  Susan R. Rhodes,et al.  Problems with Reactive Instruments in Field Research , 1979 .

[43]  J. G. Adair,et al.  The Hawthorne effect: A reconsideration of the methodological artifact. , 1984 .

[44]  R. Gagne Learning outcomes and their effects: Useful categories of human performance. , 1984 .

[45]  Ernst R. Berndt,et al.  The Practice of Econometrics , 1991 .

[46]  D. Ziebart,et al.  The effect of self-selection bias on the testing of a stock price reaction to management's earnings forecasts , 1995 .

[47]  M. Chi,et al.  The Nature of Expertise , 1988 .

[48]  D. Rubinfeld,et al.  Econometric models and economic forecasts , 2002 .

[49]  L. Delbeke Quasi-experimentation - design and analysis issues for field settings - cook,td, campbell,dt , 1980 .