Making
learning to learn a course goal means changing how the
course is taught and how the students learn. Desirable
course results will go beyond a fixed amount of
accounting material learned and demonstrated in problems
and exams. Course results will also include high levels
of attendance and participation, commitment to learning
goals, mutual effort and cooperation, conscious practice
of and reflection on learning strategies. Course results
may also include some noise and confusion, lots of
activity, and a sense of energy and involvement in the
classroom.
Evaluation of
course results will go beyond the usual measurement of
how much accounting content students learned and whether
they were satisfied with the workload and instruction.
Evaluation must be an ongoing activity to assess the
learning process, level of student activity and
involvement, student understanding, and learning needs.
Questions to consider might include: Are students asking
questions? Learning to organize knowledge? Seeing
connections in what they are learning? Are they thinking
instead of just memorizing? Are they engaged with the
subject? Involved with one another? Is there a sense of
common goals and mutual support in the class? Are the
students learning to learn and are they practicing the
attributes of intentional learning?
Classroom
Assessment Techniques (Angelo and Cross, 1993) is an
excellent resource for faculty who want to evaluate the
quality of the learning experience in their classes. The
book consists of three parts: a description of the
classroom assessment process, how to begin using it, and
twelve successful projects (including one from an
Intermediate Financial Accounting course); a section
describing fifty successful classroom assessment
techniques and how and when to use them; a brief
discussion of what has been learned from five years of
experience. This handbook is full of specific examples
and suggestions from many disciplines and a variety of
institutions.
Classroom
assessment is to be used throughout the term to evaluate
faculty and student learning goals. Some exercises could
be used to evaluate how much accounting a student has
learned, but focus is on evaluation to improve the course
as it progresses. The fifty classroom assessment
techniques are organized in the book according to the
kinds of teaching/learning goals they best evaluate, for
example, course-related knowledge and skills, critical
thinking, synthesis and creative thinking, problem
solving, learning and study skills. Each assessment
technique is presented with a description, purpose, list
of related teaching goals, examples, procedures, data
analysis, pros and cons and caveats. Indexes list the
techniques by discipline (two accounting, nine others in
business), by goals and alphabetically. Almost all of the
techniques could be adapted for use in accounting
classes. Many of the techniques are simple and would take
very little time to implement. A few examples that could
be particularly useful for accounting faculty will be
summarized here:
- The
Muddiest Point involves asking students to jot down
quickly a response to "What was the muddiest point
in..." the lecture, discussion, reading, etc. This
technique identifies learning problems and topics the
instructor needs to develop. It can be used in even
very large classes and it helps students to assess
their own problems in learning.
- Two
techniques that assess synthesis and creative thinking
are the one-sentence summary and approximate
analogies. The first requires students to answer "Who
does what to whom, when, where, how, and why" about a
topic and then to synthesize the answers into a
single, grammatical summary sentence. In the second,
students must complete the second half of an analogy
which the instructor has started, that is, A is to B
as ? is to ?. Both of these techniques require
students to see relationships and make connections and
to present them in a very few words.
- What's the
Principle? assesses problem solving skills. This
technique requires students to identify the principle
used to solve a particular problem. It assesses their
ability to relate the general and the specific and to
apply principles to new problems.
Faculty across
the country and in many disciplines have found classroom
assessment an effective way to improve their own teaching
and their students' learning. Faculty find that classroom
assessment increases student commitment to learning,
helps develop a sense of community in the class, improves
student satisfaction, and helps students assess their own
learning processes, that is, helps them learn to learn.
An accounting professor who uses the Minute Paper
technique finds that it forces his students to pay
attention to their own learning..."I find evidence of
focusing on learning in the fact that the quality of
questions I receive improves as the semester progresses.
That is, the later questions pertain more to accounting
techniques or important concepts and less to right
'answers' than the earlier questions did. Thus, students,
through self-assessment of learning in progress, appear
to gain maturity in their learning of accounting"
(Cottell, 1991, p.51).