TY  - CHAP
AB  - Purpose Anecdotal evidence indicates that one of the more difficult issues faced by accounting students is the understanding and preparation of the statement of cash flows (SCF). This study investigates the impact of different instruction methods for covering the statement on student learning outcomes. Currently, two prominent intermediate-level financial accounting texts cover the SCF primarily in one end-of-text chapter, a massed presentation. The current study argues that the SCF is a topic that is cross-sectional in nature, and is applicable to the textbook material on the accounting transactions that are spread throughout the texts. In accordance with the spacing effect (Dempster, 1988), instruction of SCF material across the major recognition and measurement topic chapters, a spaced presentation format, potentially yields enhanced learning outcomes in comparison to the massed presentation.Methodology/approach Across three semesters of an intermediate-level financial accounting course, the SCF delivery format and coverage were varied in a 1 × 3 between-subjects experiment. The subjects completed an indirect-method SCF preparation task, which I analyzed across the three conditions.Findings Students learning the SCF presentation of intermediate-level transactions in a spaced presentation earned higher scores on the task compared to those learning the material in a massed format. Furthermore, the students exposed to the massed presentation performed no better than those not instructed on the material.Research limitations/implications I base my findings on the results of one assessment of the SCF in one course. Future research should consider various tasks related to the SCF at different course levels and across a variety of instructional techniques.Originality/value The results imply that changes to the delivery of SCF material could potentially produce benefits to student learning.
VL  - 17
SN  - 978-1-78441-646-1/1085-4622
DO  - 10.1108/S1085-462220150000017017
UR  - https://doi.org/10.1108/S1085-462220150000017017
AU  - McNellis Casey J.
PY  - 2015
Y1  - 2015/01/01
TI  - Re-Conceptualizing Instruction on the Statement of Cash Flows: The Impact of Different Teaching Methods on Intermediate Accounting Students’ Learning
T2  - Advances in Accounting Education: Teaching and Curriculum Innovations
T3  - Advances in Accounting Education
PB  - Emerald Group Publishing Limited
SP  - 115
EP  - 144
Y2  - 2024/04/18
ER  -