American Accounting Association

An International Meeting of
the American Accounting Association

2005 Annual Meeting

August 7–10, 2005
San Francisco, California

Come to the City by the Bay!


Effective Learning Strategies Forum
Tuesday, August 9, 2005

Session 15
Add an Active Learning Component to Your Classes: Let Students Put Controversial Accounting Topics "On Trial"

Presenter:
Sharon Green, Duquesne University

Description:
Is it an accounting class or a courtroom? The answer is simple: it's both. This session describes how students can put controversial accounting topics "on trial" as a course project.

The project is divided into three phases—Pre-Trial, Trial and Post-Trial—each with specific requirements. During Pre-trial, teams identify published articles supporting their position (for or against the controversial topic). "Discovery" takes place three weeks prior to the trials. Teams disclose witness lists to the opposition and provide copies of the articles from which their witnesses will testify. Three students testify as expert witnesses and two act as lawyers during the trial. One lawyer makes the opening statement and questions witnesses. The second cross-examines the opposition's witnesses and makes the closing statement. At the trial's conclusion, a verdict is rendered by a jury consisting of other students from class. Post-trial consists of written peer evaluations and a one-page juror's report where students reveal how they voted on the verdict and explain why they made their decisions.

This project provides a vehicle for students to develop research, critical-thinking, and presentation skills while mastering important course topics. Written requirements for each phase will be available for participants during the session.

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