Ronald R. Tidd, Ph.D., CPA
Michigan Technological University
School of Business and Economics
1400 Townsend Dr
Houghton, MI 49931
Phone: 906.487.1877
Fax: 906.487.2944
Email: rrtidd@mtu.edu
Common and familiar desktop software is used to develop learning modules that reflect the constructivist paradigm of learning. Each module consists of 1) foundation materials that are discussed in a traditional classroom lecture and 2) web-based materials that students work on outside of the classroom. The web-based materials build on the foundation materials and allow students to develop cognitive skills that are consistent with the course learning objectives.
The development process involves first specifying those objectives and selecting the appropriate topics for meeting them. Each topic is then divided into its constituent elements, and each element becomes the topic of a learning module with its own learning objectives. Learning tasks are then sequenced to ensure that students acquire the skills and knowledge that enable them to progress to the next module and topic. In other words, students construct new skills and knowledge on their foundations of existing skills and knowledge.
The learning task sequence is explicitly organized by the components of an accounting research memorandum, so that students are repeatedly exposed to this paradigm for analyzing new accounting situations:
The modules use a combination of PowerPoint slides and Excel spreadsheets that are adapted from use in the classroom to use over the Web. Audio annotations supplement text on the slides and charts and graphs supplement calculations on the spreadsheets to help satisfy the preferences of different learners and emphasize key points. In addition, spreadsheets provide closed ended problems and more demanding open-ended simulations.
The guiding theory suggests that the modules should be effective. Students are engaged in an interactive learning experience in which they progress through modules that are small enough to readily assimilate. The sequence insures that students have the necessary enabling skills to advance to the next level or topic. In addition, the technology facilitates the use of multimedia that should satisfy the preferences of students with different learning modalities and styles.
The technology also facilitates development of a very flexible and scalable system. The web-based learning materials are accessible by anyone, anywhere, anytime, so they are appropriate as used in proximity learning or, alternatively, in distance education. While they were designed for a tax course based on the AICPA's Model Tax Curriculum, the modules can be re-sequenced, and the breadth and depth of the learning tasks easily adjusted to meet the learning backgrounds and objectives of diverse students.
This approach incorporates the tools and the techniques that students will use throughout their accounting careers. The tools used to develop, deliver, and use the learning materials are the same desktop and Internet applications that most accounting professionals use on a daily basis. The techniques put the students in charge of their learning process. Students choose when and where to learn and which materials to use, but they assume responsibility for doing so in a timely manner. Thus, this approach is one manifestation of the just-in-time learning that is to become a significant part of life long learning for accounting professionals.
Perhaps most importantly, the learning modules are explicitly organized and presented by the Facts-Issues-Authority-Conclusion format that accounting professionals use on a daily basis. Students are repeatedly exposed to that format, examples of how it is applied, and the thought process that accounting professionals use to analyze and document accounting issues. Students should be becoming more familiar, comfortable, and skilled with its application and developing the analytical skills necessary for professional success.
An introduction to and tour of a learning module is available at http://www.rrtidd.com/Modules.htm