Friday, October 24, 2014

Accounting Simulation for Critical Thinking

Taken from Business Simuation to Stage Critical Thinking in Introductory Accounting http://www.gsu.edu/~www301/principles/papers pp. 277-282 -- 2nd link from bottom.

By Springer and Borthick
Issues in Accounting Education
This article outlines an approach to teaching accounting skills, including critical thinking skills, through a simulation.

My observations: this approach takes a lot of planning to make sure that students learn both content and thinking skills -- especially in a higher-ed context where classes become so discrete and the variety of paths through the degree process proliferate. Science classes tackle some of this by having a lecture/lab/discussion combo -- it's more overall hours to spend, though. I've taken writing, history, language, and philosophy classes classes that combined clinic/workshop with lecture. It would be interesting to see this approach in all disciplines -- like math! Now I really want to teach/take a math class that has labs/discussion sessions combined with lecture! Proofs are perhaps a step in this direction? What about multi-subject labs, like a curriculum where you take a history class and a literature class and a combined problem/simulation session?

Article gives an interesting distinction between simulation and case study -- simulation is about proceeding with limited information and responding, cases include "all" the information and an analytical response. Both seem valuable.

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