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Sample Teaching Strategies and Classroom Techniques that Address the Core Competencies

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The following list includes examples of teaching strategies and classroom techniques that may be used to teach technical content in accounting courses, but that also address one or more of the core competencies or elements of core competencies. 

 

Teaching Strategy (example)

Brief Description

1) Enhanced (Modified) Lecture

Traditional lecture modified to include active elements including: pausing for discussion among students, including immediate mastery tests/quizzes over lecture material, using demonstrations, responding to pre-submitted student-generated questions

2) Questioning and Discussion

Includes questioning students in a way that helps them evaluate their own thought processes by probing the thinking behind their statements and questions. Also includes asking students different types of questions: knowledge questions, comprehension questions, analysis questions, synthesis questions, evaluation questions

3) Writing in Class

Writing for the purpose of learning and thinking. Includes journals, one-minute papers, responses to unstructured problems or cases

4) Problem-Based Learning—Cases

Students use knowledge, concepts, and skills relevant to a course to solve realistic business problems.

5) Problem-Based Learning—Guided Design

A student team attacks a problem by dividing it into a series of prescribed steps (e.g. identify the problem, state the goal, list constraints, etc.) to be resolved in order; after each step, instructor provides written "expert" analysis elaborating on the various alternatives the students had available during the previous step

6) Group Learning—Teamwork

Students work together in teams, collaborating to complete a problem or project

7) Group Learning—Cooperative learning

Students work together in small groups to complete a problem or project. Based on positive interdependence, individual accountability, heterogeneous teams, group processing, and social skills

8) Debates

Students or groups of students debate controversies structured by the professor.

9) Drama

A representation of real-world event(s) in a reduced, compressed form; role playing, simulations, games, novels, experimental market methods

10) Technology—Visual
       and Computer-Based
       Instruction

Tutorials

11) Technology—Based
       Delivery

Courses delivered partially or wholly online

12) Fieldwork—Service
       Learning

Accomplishment of tasks needed by the community combined with intentional learning goals, conscious reflection, and critical analysis

13) Fieldwork—Accounting Internships

Students get academic credit and real-world experience working in industry, government or public accounting

Copyright © 2005 by the American Institute of Certified Public Accountants, Inc., New York, New York.