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Accounting Educational Novels and Student Role Playing

Dr. D. Larry Crumbley,
Louisiana State University
Dr. L. Murphy Smith,
Texas A&M University


Executive Summary

Drs. Crumbley and Smith have collaborated on three accounting educational novels and have conducted considerable research on the impact of their innovative instructional approach. They have also developed a student role-playing assignment that ties in well with the use of an accounting novel. Following use of an accounting novel and the role-playing assignment, feedback from faculty and students has been very positive.

In a recent article in Accounting Education ("Educational Novels and Student Role-Playing: A Teaching Note," Vol. 7, No. 2, 1998, pp. 183-191), the use of educational novels and student role-playing are shown to be effective ways to facilitate learning and infuse student enthusiasm. The article relates the following: (1) the authors' experiences in using educational novels and student role-playing, (2) how they can be implemented as an instructional tool, and (3) the perceptions of students, educators, and others such as professional journal editors. Use of educational novels and student role-playing as teaching devices has the following goals:

  1. Reinforce and expand the student's knowledge of the subject matter;
  2. Enhance the student's image of the accounting field;
  3. Present current accounting issues, such as ethics;
  4. Improve the student's interpersonal and teamwork skills;
  5. Improve the student's written and oral communication skills;
  6. Make class more enjoyable and educational.

Both of these teaching devices are relatively simple to implement and have produced positive feedback from both students and accounting educators who have used them. The most recently published accounting novel, Computer Encryptions in Whispering Caves, [has been submitted] with this executive summary. Additional information about accounting educational novels is available on the Web (http://acct.tamu.edu/smith/books/novels.htm).

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