Problem-Based Learning in a Multi-media Setting

Kevin Barrett
Appalachia State University

Executive Summary

In one its recent communications, the AICPA's model-tax-curriculum task force, while explicitly refusing to set forth pedagogy, firmly advocated the development of the following set of skills as part of the process of imparting knowledge: 1) oral and written communication skills; 2) critical problem solving skills; 3) use of technology; 4) interpersonal skills; 5) business and professional ethical considerations, and 6) team building. Ironically, since every pedagogical methodology creates a set of skills as a natural consequence of its use, the task force did in fact implicitly designate methodology identified the real quest and the real quest, how, not what, to teach.

During the past three years, I have created a unique pedagogy, Problem-Based Learning in a Multimedia Setting: A Skills-Based Approach to (Tax) Education, that fosters those skills. A series of tax cases with increasing levels of difficulty constitutes the central core of my problem-solving curriculum. Beginning with a very simple case in which students learn some very basic tax information and building each succeeding case to incorporate previously resolved issues as a review and more sophisticated and complicated issues, I expose students to the rich variety of tax issues that I encountered during my recent faculty internship.

The student's responsibility is to search authoritative sources for information leading to the resolution of the issues in the case at hand. That search is conducted using U.S. Master Tax Guide CD-ROM and CCH online tax services. Once the student locates an appropriate source, that documentation is saved electronically with password protection to a specified file on the university LAN. The typical class takes place in a state-of-the-art classroom and centers on tax issues in the case under consideration. Each student has the opportunity to show expertise in the topic under consideration based on the research he/she has done prior to class. Upon providing the class with pertinent information about a tax issue, the electronically available information is copied from the student's computer file and added to the class' master narrative solution of the case. As the class builds the narrative solution using a Microsoft Word file, it also builds a numerical tax formula solution using a Microsoft Excel spreadsheet. The group effort reflected in both the narrative and numerical solutions are available on the network for any student who needs to review, catch up, or prepare for the next case. Once the narrative and numerical solutions are done, groups of students work together to input the case into ProSystems, a tax return preparation software.

As an extra bonus, my paperless classroom reduces the amount of time wasted in class and out of class for handouts, grade communication, and personal questions/answers. It also requires my students to become proficient in the use of e-mail, CD-ROM texts, online services, Microsoft's Word and Excel software, and tax return preparation software.

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