Active Learning Innovations In Introductory Financial Accounting

Advances in Accounting Education: Teaching and Curriculum Innovations

ISBN: 978-1-78743-344-1, eISBN: 978-1-78743-343-4

ISSN: 1085-4622

Publication date: 29 August 2017


Based on faculty comments and student survey results, the three active learning assignments appear to be more effective in developing many of the AICPA’s core competencies and real world skill sets valued by professionals, providing more value than traditional teaching methods. In addition, the passing rates in the course at the Youngstown State University increased by 12% after adopting the learning innovations.




Ultimately, scholarship is a social activity; this chapter represents not only the work of few authors, but also the prior work of other scholars and much feedback and inspiration, many ideas and discussions with supportive colleagues.

From this vantage point, we would like to acknowledge and express gratitude for the contribution of many colleagues and contributors. We thank David Stout for his support and input, most especially in how to apply meaningful statistics to our data. We thank also Tim Rupert (editor) and several anonymous reviewers for their challenges, their questions, and their encouragement—their critique has made our work better. Reviewers and participants at the Ohio Regional AAA meeting in 2016 provided additional comments and questions that helped us sharpen our thoughts and writing.

Although the first author started to apply the three assignments to the financial accounting classes at Youngstown State University, the faculty who taught those assignments helped tighten up the assignments, their assessment, and their placement in the course. We thank all the faculty who have adopted these assignments, taught them, and helped to continually refine them.

Finally, we thank the students at Youngstown State University and the American University of Sharjah who participated in the projects and replied to the survey. Their use of and response to the assignments validate these assignments as valuable tools to make financial accounting lively, interesting, and useful.


Huber, M., Law, D. and Khallaf, A. (2017), "Active Learning Innovations In Introductory Financial Accounting", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 21), Emerald Publishing Limited, pp. 125-167.

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