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
Wednesday, August 10, 2005

Session 23
The Impact of Student Thinking Styles on Instruction and Student Comprehension of Diagrammatic Skills

Presenters:
Rose Marie Martin, California State Polytechnic University, Pomona
Hassan Hefzi, California State Polytechnic University, Pomona

Description:
The implementation of Sarbanes-Oxley (2002) has forced accounting practitioners to "dust off" and relearn their flowcharting skills. Other diagrams must be drawn as well. The emphasis on internal control evaluation brings the need for diagrammatic skills to the forefront of auditor knowledge. As educators we must ensure that our students can master these diagrams. Do all diagrams require the same approach and thinking style? To construct a diagram, students are required to utilize synergistic thinking skills and unstructured problem solving. Yet some diagrams are more procedurally based than others. We must understand the link between the student thinking style and learning ability.

To enhance the effectiveness of teaching diagrams, we are looking at flowcharting and data flow diagram test scores and the measurement of four thinking styles as defined by the Raudsepp Problem Solving Styles Model. We expect that significant differences between the two diagram types will be revealed.

Participants will learn how to measure the thinking styles of their students and to incorporate this knowledge into their presentation and curriculum evaluation. Guiding students to discover the steps can enhance their learning of unstructured diagrams. When we expect that different thinking styles will be effective and required, we can help our students develop and discover these skills and succeed.

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