Presenters:
Judith A. Sage, Indiana University Northwest
Lloyd G. Sage, Governors State University
Description:
This study investigates a self-generated elaboration technique that required the students to actively participate in the learning process by obtaining and organizing information on selected technical intermediate accounting topics (lessee and lessor). The long-term effect of this technique was analyzed by using an exam given several weeks after the discussion on the topics. There was further analysis by different types of exam questions (problem, short essay, and multiple choice). The student perceptions of the benefits of: (1) the self-generated elaboration project, (2) reading the textbook, and (3) reviewing the textbook examples in (a) understanding the topics, (b) doing the homework, and (c) preparing for the exam were investigated by obtaining student opinions from a questionnaire. The results of this study indicate that the self-generated elaboration projects were as effective in learning the lease accounting topics as either reading the textbook or reviewing the textbook examples. It appears that the elaboration project is a good alternative method of teaching these accounting topics that allows the students to organize information and gives them an opportunity to develop their writing skills.
