Carol W. Springer
Georgia State University
A. Faye Borthick
Georgia State University
Abstract: This paper presents results from an effort to elicit a developmental shift from knowing to thinking by immersing accounting principles students in a learning environment featuring accountantsÂ’ authentic work rather than just learning about accounting. Through business simulations, students experienced life in evolving businesses for which they developed business advice based on the application of accounting principles. The learning experiences featured building spreadsheet models, analyzing the effects of assumptions on decisions, resolving competing viewpoints, creating persuasive schedules to support advice, and developing communication skills. This research yielded two important learning effects for students taking principles of accounting as critical thinking: higher exam scores in a junior financial course and higher-achieving students enrolling in the first accounting major course. Contrary to earlier fears, critical thinking experience in accounting principles appears to advantage students relative to those with a more traditional principles experience based on learning concepts and procedures.
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