An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Judith A. Sage
University of Illinois at Springfield

Lloyd G. Sage
University of Illinois at Springfield

Abstract: This paper examines an active learning exercise (financial statement analysis case) used in intermediate accounting. This Case gave students an opportunity to experience teamwork, prepare written reports, make oral presentations, and evaluate peers. The results of Exam II (before Case) and the Final Exam (after Case) were used to measure the effectiveness of this active learning exercise. There was a significant difference of p = .01 between the mean scores on Exam II and on the Final Exam. Also, Survey I (after Exam II) and Survey II (after Case) were administered to obtain perceptions of the usefulness of (1) reading the textbook, (2) reviewing textbook examples, and (3) preparing and presenting the Case in understanding the financial statement analysis topics and preparing for the exam on these topics. The students indicated that the Case was significantly (p = .01) more helpful in understanding these topics than reading the textbook.

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