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  • 标题:Using cooperative learning structures to enhance pedagogical effectiveness in accounting.
  • 作者:Gupta, Sanjay ; Ostapski, S. Andrew
  • 期刊名称:Academy of Educational Leadership Journal
  • 印刷版ISSN:1095-6328
  • 出版年度:2004
  • 期号:May
  • 语种:English
  • 出版社:The DreamCatchers Group, LLC
  • 摘要:The business environment of corporate America is changing rapidly and has necessitated a change in accounting education to keep pace with the needs of the business world. Accounting educators are being urged to reevaluate the curricula and focus on improving students' critical thinking, communication and interpersonal skills, and active participation in the learning process. Businesses need more speed, flexibility, and integration to operate successfully in both the local and global economies. They are finding that the flow of information across business functions is critical to achieving good decision-making. To facilitate the flow of information, companies are developing various types of work teams. The purpose of this study is to discuss the proposed changes in accounting education, provide an overview of the use of teams in the workplace, introduce THE GAME, a structured and collaborative exercise designed to increase student participation in the learning process, and develop some short activities that students work on collaboratively. These exercises contribute to active learning, critical thinking, problem solving, and interpersonal skills, which are attributes critical for success in the accounting profession.
  • 关键词:Accounting;Collaborative learning;Curriculum development;Curriculum planning;Education;Educational reform;Group work in education;Teaching methods;Team learning approach in education

Using cooperative learning structures to enhance pedagogical effectiveness in accounting.


Gupta, Sanjay ; Ostapski, S. Andrew


ABSTRACT

The business environment of corporate America is changing rapidly and has necessitated a change in accounting education to keep pace with the needs of the business world. Accounting educators are being urged to reevaluate the curricula and focus on improving students' critical thinking, communication and interpersonal skills, and active participation in the learning process. Businesses need more speed, flexibility, and integration to operate successfully in both the local and global economies. They are finding that the flow of information across business functions is critical to achieving good decision-making. To facilitate the flow of information, companies are developing various types of work teams. The purpose of this study is to discuss the proposed changes in accounting education, provide an overview of the use of teams in the workplace, introduce THE GAME, a structured and collaborative exercise designed to increase student participation in the learning process, and develop some short activities that students work on collaboratively. These exercises contribute to active learning, critical thinking, problem solving, and interpersonal skills, which are attributes critical for success in the accounting profession.

BACKGROUND

The transformation of the business environment has accounting educators facing pressure from the accounting education change movement, especially from the American Accounting Association (AAA, comprised of accountants and accounting professors), the Accounting Education Change Commission (AECC), and the American Institute of Certified Public Accountants (AICPA). Most recently, the AICPA (1999) endorsed a Core Competency Framework for Entry into the Accounting Profession. This framework specifies interaction, leadership, communication, and project management, among other competencies, that students need to develop for entry into the accounting profession.

The AECC (1990) espoused effective teams as the most important interpersonal skill that accounting students should obtain. The AECC objectives go beyond the traditional lecture, textbook and exam paradigm. Slavin (1983) showed that group assignments do lead to increased learning. He notes that students in teams can address higher level learning tasks, such as analysis and synthesis. Michaelson et al. (1993) states that educators can benefit from industry's experience with high performing teams. He says that the key to success of a student or work group lies in the way in which teams are formed and managed, and the strength of tasks that they are expected to accomplish.

TEAMS IN THE WORKPLACE

Companies need more speed, flexibility, integration and innovation to operate successfully in both the local and/or global economy. Because of the rapidly changing economy and the diverse workforce, accounting educators are being challenged to advocate group work, improve students' communication skills, and encourage students to think critically (Cottell & Mills, 1993). Companies are finding that the flow of information across business functions is critical to achieving good decision-making. To facilitate the flow of information, companies are developing various types of work teams. For instance, Retail Financial Services (RFS) senior management accepted its employees' recommendation that company centers should be organized around teams, with no managers at all (Ashkenas, 2000). When the teams were given the same levels of authority that prior managers had held, improved customer satisfaction and reduced costs resulted.

Another example of the benefits of work teams is Fidelity Investments. Management designed a cross-functional team to reduce direct mail costs and increase customer usage of automated services. Ashkenas (2000) notes that, in addition to reaching their primary objectives, employees also learned to be team players.

Siegel (2000) notes "... three-fourths of management accountants work in companies where they and their colleagues are members of cross-functional teams." According to a Caterpillar accountant, many accountants would prefer not to lead a team, but the accounting person usually assumes a leadership position. The business advisor role encompasses the need to create business strategic options, participate in decision-making, and create processes that measure and monitor success. Because of their extensive company know-how, management accountants serve as the professionals who provide a reality check for the management team.

THE GAME

To encourage more accounting professors to use student teams in the classroom setting, it may be helpful to compile the experiences of accounting professors currently using student teams. If professors know "what works" in forming and managing student teams, then more professors may be willing to utilize them. Studies overall appear to show that there are more benefits than costs from student teams, but this outcome is dependent upon the professor's ability to establish an appropriate environment, develop effective team exercises, and create an understanding of how team activities can improve the learning process.

For many different reasons not to be fully considered here, educators may encounter lack of participation or sometimes lack of interest from their students, who ideally should participate in the learning process. Experiential learning offers a way to go "outside of the traditional learning box" and allow actual experiences to serve as learning tools.

THE GAME provides a "fun" method that motivates students away from apathy and redirects them to seek knowledge in an exciting way. THE GAME is more than just fun because it reflects real life challenges such as the importance of knowledge, documentation, teamwork and timing. And, as in "real life," despite one's best efforts, the results may not always seem fair.

I. GOALS

THE GAME is just like an energetic quiz show that rewards participants who are both knowledgeable and lucky. The goals of THE GAME include, but are not limited to, the following:

A. encourage students to read actively their textbook, with all of its supplementary features, in preparation for class.

B. teach students the importance of organizational structure and how responsible individual contributions to group goals may establish team building, insure organizational strength, and promote success.

C. require students to utilize web-based technology to communicate among themselves and to find solutions outside of traditional research methods.

D. show students how the rules of THE GAME are similar to the technical requirements of statutes or other detailed public or private regulatory efforts.

E. demonstrate the importance of record keeping.

II. PROCESS

THE GAME is very structured and yet, at the same time, without parameters. THE GAME is the name for knowing how law or any set of regulations effects business activity. Everyone is in THE GAME regardless of choice. THE GAME begins in class as soon as the rules are read.

Students should divide themselves into three more or less equally numbered teams: THE RED, THE WHITE, and THE BLUE within two minutes. After the time elapses, the instructor randomly assigns those participants still without a team to one of them so that everyone is a member of a group. Now, each team must elect a leader and a co-leader within two minutes. After the time elapses, the instructor will randomly select a leader or co-leader for any team that has failed to select one. Leaders can be removed and their replacements elected at any time by majority decision of members within the individual group. The teams are responsible for determining their own work assignments. Teams, through their elected log keepers, must keep a concise record of their activities.

Each team, through its leader or representative, enters THE GAME by selecting a turned over card, which may be any of the following:

THE PROJECT CARD: Due on the assigned date, a project on a given topic is assigned by the instructor. After it is presented, the instructor rates this effort on a scale of 1 to 10.

THE TEN QUESTIONS CARD: The group with this card creates ten objective questions on the assigned reading, to be approved by the instructor, for those teams that have selected the O or the X cards. If 31% of the test takers get below 70% on the test, then the team producing the questions gains a total of ten points from the sole group taking the test or five points taken from each group, if both teams are involved. It is possible for a team to have a negative number of points.

THE X CARD: The group selecting this card can challenge the project presentation and deliver a better product at the next class meeting. In the discretion of the instructor, the X group can take some or all of the points awarded to THE PROJECT team. As test takers in answering THE TEN QUESTIONS, the team will be given the average test score from one to ten, expressed in whole numbers.

THE O CARD: Members who hold this card can take the TEN QUESTIONS test but are powerless to do anything else. The average test score in whole numbers will be assigned to the group.

THE WILD CARD allows the team to chose within two minutes what role it will play from the remaining cards. If a choice is not made within two minutes, the instructor will make the choice for the group.

Absent special circumstances, THE GAME will be played whenever possible. Extra credit points to the final grade may be awarded by the instructor to the teams in relation to the final score among them.

III. THE GAME: THE FINAL CONFRONTATION

Lessons learned throughout the term are put to the test during the final phase of THE GAME. The instructor will ask a question drawn from the pool of Ten Questions used during the course of the term. Any member from any team may answer. The first person to reply gets the opportunity to respond. If answered correctly, the WINNER's team earns one point and the WINNER gets a reward. If answered incorrectly, the person, giving the wrong answer, will be a LOSER and held in the PIT, isolated from the team. The LOSER can no longer participate until released. If the LOSER's team subsequently answers a question correctly, then the LOSER will be released but no points will be earned. The team may elect to leave the LOSER in the PIT and accumulate points instead. The same question may be repeated until it is correctly answered. If a team is completely eliminated, then the remaining two teams may continue to compete until (1) all the questions in the pool have been asked, (2) only one team remains, or (3) the instructor decides to end the game.

IV. GRADED ACTIVITY

The importance of documentation cannot be understated. The team log, both hard-copy and on disk, along with each student's documented contributions may be used as the basis for a regular test grade, which is recommended to be at least 20% of the final grade. In a survey of 215 students enrolled in upper-division speech communication and business policy courses at two major universities, Fiechtner and Davis, 1992, found that at least 20% of a grade must be cooperative for goal interdependence to occur and for students to report a positive group experience.

As an added reward to motivate students, the overall point standing among the teams may also be used, in the instructor's discretion, to distribute extra credit points to the final grade of team members. A suggested distribution could be as follows. Third place would earn no points. Second place would result in one extra point. The winning team would earn two extra points to each member's final grade.

V. GROUP SIZE

The class is divided into three approximately equal sections. Sections may consist of three (3) to sixteen (16) members. Group size reflects the kinds of issues, which similarly sized businesses encounter. Smaller group sizes are usually easier to manage but the group member's workload is usually greater. In larger groups, the participant's direct involvement decreases but leadership, communication, and management of human resources become much more important concerns.

VI. TIME REQUIRED

Presentation of THE PROJECT should be limited to twenty (20) minutes. The TEN QUESTIONS test should last no more than ten (10) minutes. When both exercises are done, the total time commitment should be about thirty (30) minutes. Administrative issues concerning THE GAME, such as discussion of the rules, may consume an additional five (5) to eight (8) minutes. The term's FINAL CONFRONTATION, the activity that reviews all the TEN QUESTIONS used throughout the term, should stop after one hour or until all the questions have been answered correctly.

VII. PHYSICAL SETTING

Ordinarily, a regular classroom should be sufficient for conducting THE PROJECT or THE TEN QUESTIONS exercises. For the FINAL CONFRONTATION, a lecture hall would facilitate a stadium effect, which would segregate each team into competitive sections. Exiled team members would then congregate in THE PIT, until their release is won by their teammates.

VIII. MATERIALS

A computer station with appropriate software and Internet access would be most useful in the classroom. If unavailable, an overhead machine or handouts for each student would be adequate substitutes.

IX. PROJECTS

Issues should be presented clearly to avoid confusing students. If the situation appears practical, then the students' interest may be naturally aroused. Students may even relate an exaggerated hypothetical to a potentially real situation in their lives. Some suggested examples follow:

PROJECT 1 (OVERVIEW OF ACCOUNTING)

John, a very bright and hard-working student, is a sophomore enrolled in the college of business at a large state university. He is completing his junior core and is undecided about his major. He has heard that the accounting profession offers good salaries and that jobs are plentiful. After talking to several faculty and relatives, he has learned that there are several areas within the accounting discipline, i.e. tax, audit, financial, managerial, governmental, and information systems. He also has been told, by his uncle who is a CPA employed with a local accounting firm, that the benefits of a professional certification are tremendous. John is unaware of any other professional certification other than the CPA, and is unsure of the benefits of having a professional certification. You are John's advisor and he has approached you with several questions to help him decide upon a major.

Give John an overview of the accounting profession and the various areas within accounting. Also, explain to John the basic differences between financial and managerial accounting. Finally, give John more information on the various professional certifications in accounting and the advantages of having one or more certification.

PROJECT 2 (STANDARDS OF ETHICAL CONDUCT)

Sam is a division manager with Extrusion, Inc. and has seven workers under him. His company has recently implemented a new budgeting system where all division managers are required to submit a semi-annual report about worker productivity. Extrusion operates in a very competitive business environment and has to continually improve on business efficiency to ensure its survival. On completing his report, Sam realizes that six of his seven workers have been very productive and have met or exceeded company budgets. The seventh worker, Jerry, however, has the lowest productivity and falls far short of company budgets. Jerry is Sam's nephew and was hired by Sam because of family pressure. Sam is aware that Jerry could lose his job when he submits his productivity report to the Vice-President and has even considered window-dressing the numbers to conceal Jerry's poor performance. Sam is in an emotional quandary and has approached you, his good friend for several years, for advice.

Provide Sam with an overview of the Standards of Ethical Conduct for management accountants and the implications of violation of these standards. Also, explain to Sam specifically which standard he would violate if he were to "fudge" the numbers.

PROJECT 3 (COST CLASSIFICATIONS & BREAKEVEN ANALYSIS)

Patrick is planning on opening his very own DVD-rental business in town. He has already done some groundwork and has collected information on store rental rates and some possible store locations. He has also obtained information on DVD rental rates from other stores in town and has contacted some whole-sellers, who supply DVDs to retail video stores, about the purchase price of DVDs. Patrick has also compiled a list of possible costs that he will incur on a monthly basis such as rent, electricity, water, telephone, salaries for 2 store employees, advertising, purchase of 3 computers, 2 printers, and some furniture for displaying and storing the videos. After gathering all this data, Patrick is unsure how to determine the viability of this business venture and has sought your help. You are Patrick's neighbor and a successful business owner with more than 10 years of business experience.

Provide Patrick with information on the various costs he may incur and classify the costs as fixed or variable. Also, based on the data collected, explain to Patrick how he can use this information to determine breakeven analysis, potential net income on predetermined sales, and effect of changes in cost information on his projections and decision to open this store.

PROJECT 4 (CAPITAL BUDGETING)

Cindy Westover owns a miscellaneous office services business, Speedy Copy. Services provided include mail, fax, computer use rentals, and photocopying. Since her business has expanded considerably in the past two years, Cindy is considering investing in an additional state-of-the-art photocopier. She has identified two leading brands, Jensen and Systems Plus, and has gathered the following information on each of these brands.
 Jensen Systems Plus

Installed Price $14,500 $15,500
Estimated maintenance & usage/year $2,300 plus $4,050
 $0.01/copy
Estimated salvage value $1,500 $2,500
Estimated useful life 5 years 5 years
Minimum required rate of return 16% 16%


Speedy Copy expects to charge customers $0.05 per copy with annual sales of about 140,000 to 200,000 copies. Cindy has handed this information to you, the office manager, for your evaluation and recommendation about which brand should be purchased.

What capital budgeting methods could be applied in this situation to make a decision? Discuss the advantages and disadvantages of these methods. Cindy does not understand the significance of the minimum required rate of return of 16% or how it is computed. Please explain. Also, your recommendation should include different decisions for estimated volumes starting from 140,000 copies/year to 200,000 copies/year, in increments of 5,000 copies. Cindy is confused about why the decision is different at different volumes. Please explain.

PROJECT 5 (COST ALLOCATION)

Auto Serve, a local auto shop, offers a variety of specialty services such as transmissions, brakes, electrical, and body-work. Each of these services is treated as a separate division and has a supervisor in charge, with each supervisor having three mechanics reporting to him. While mechanics work on a salary, the supervisor gets paid a salary as well as a bonus that is linked to the profitability of his division. Bonuses are typically a large part of the division supervisor's remuneration. As a result, the supervisors attempt to run an efficient division, keeping a close eye on costs and the productivity of the mechanics. Ben is the division manager of brakes and has had a very busy year. Since Ben runs a very efficient division, he expects to earn a fairly substantial bonus and is extremely disappointed and confused when he receives his year-end report from Spence, the accounting manager. Agitated, he questions Spence, "What is this $63,000 charge from Auto Serve for allocated services all about? This deduction has almost wiped out my division's profitability for the entire year! What did we do to have all these costs allocated to us?"

Explain to Ben the sources for these charges. Describe the various methods available to allocate costs and discuss the rationale behind cost allocation.

PROJECT 6 (BUDGETING)

Jim is the production supervisor for Filers Doors Inc. and is responsible for preparing the production budget for his company. He has received from the marketing manager the following forecast of filing cabinets sales for 2003:
January 50,000
February 40,000
March 60,000
April 70,000
May 60,000
June 50,000
July 40,000
August 50,000
September 60,000
October 70,000
November 80,000
December 60,000


Beginning Finished Goods inventory on January 1, 2003 is expected to be 15,000 cabinets. Company policy states that minimum ending inventory for finished goods is 15,000 cabinets and that the maximum is half of the following month's sales. Maximum productive capacity is 65,000 cabinets per month. Jim also has to keep in mind that the company wants a fairly constant production output so a constant workforce can be maintained. Jim has passed this task on to you, the staff accountant.

Prepare a production budget stating the number of filing cabinets to be produced each month. Also, explain to Jim the various budgets that the company would have to prepare and how they relate to each other. Also, discuss the various roles that budgets can play and elaborate on some of the key points you observed when preparing the production budget.

PROJECT 7 (RELEVANT COSTS)

Photon manufactures cell phones. The casing for the cell phone has been manufactured in house so far but because of the exponential increase in the demand for cell phones and a shortage of workers, the company is considering outsourcing the manufacture of the casing. Prior to obtaining bids from several vendors, Photon would like to determine the relevant cost of manufacturing the casing in-house so it can use that information as a benchmark to determine if outsourcing is a cost effective alternative. Matt, the CFO, has assigned Jeremy, the recently hired accountant, the responsibility of providing him with feedback about the costs involved in producing the casing and to determine a maximum price per casing Photon should be willing to offer a vendor if it decided to outsource. Jeremy has collected the following information:
Direct material cost per casing $4.80
Direct labor cost per casing $1.60
Fixed factory overhead cost per casing $3.45
Variable factory overhead cost per casing $2.75
Total cost per casing $12.60


Based on this information, Jeremy has recommended to Matt that the maximum price Photon should be willing to offer a vendor is $12.60. Do you agree with Jeremy? If not, discuss the flaw in Jeremy's calculation and determine the correct maximum price the company should be willing to offer a vendor. Discuss the concept of relevant and irrelevant costs and provide at least three examples for each category of fixed and variable factory overhead costs.

PROJECT 8 (OPTIMAL UTILIZATION OF SCARCE RESOURCES)

Robert Hegel is the sole proprietor of Sandals Ltd., which specializes in the manufacture of primarily two lines of casual footwear. Sandals is located in a small town, Verdova, about 150 miles south of San Francisco. While the demand for his footwear has been steadily growing, Robert has been having trouble attracting new employees and retaining existing ones, because of the town's small size. Robert is unwilling to move since he has grown up in Verdova and has strong family ties to the area. Due to this labor shortage, Robert is considering discontinuing one of the two footwear lines. He has collected the following data and has hired you, a local CPA, to recommend what he should do.
 Strap-On Buckle-It

Unit selling price $60 $85
Unit variable costs $28 $40


You have asked Robert to provide additional information regarding the total number of available labor hours per month and the number of labor hours it takes to manufacture each of the two lines of footwear. Robert provides the following information but does not understand why and how this information is relevant: total number of labor hours available per month is 520 and it takes 1.8 hours to manufacture one Strap-On and 2.9 hours to manufacture one Buckle-It.

Determine which of the two product lines is more profitable. Explain to Robert the definition of contribution margin and why that is not the criterion determining the more profitable product.

X. DEBRIEFING AND ASSESSMENT

At the conclusion of the Final Confrontation, the instructor should solicit student comments concerning THE GAME. What were the lessons learned, the values taught, and the nature of the experience? The players should also honestly assess themselves, each other, and their leadership. All of these matters should point to how the experience parallels real life and all of its complexities.

XI. CONCLUSION

THE GAME, as developed above, has been applied to an Accounting course format but may be altered easily to be discipline specific. The spirit of competition will encourage students to learn from themselves and from each other. Debriefing the nature of the experience is just as vital as undergoing the experience itself.

USING THE GAME IN AN ACCOUNTING COURSE

THE GAME was incorporated in two sections of Cost Accounting (an upper level accounting course required for accounting majors) during the fifth week of the spring semester in 2003.

THE GAME began in class as soon as the rules were read. Students divided themselves into three more or less equally numbered teams: THE RED, THE WHITE, and THE BLUE within two minutes. Each of the two sections had approximately 25 students, which meant that when the students were divided into the three teams, each team had approximately 8 students each. Then, each team was given two minutes to elect a leader and a co-leader. Finally, each team was given two minutes to elect a log keeper.

THE GAME began with each team, through its leader, selecting a turned over card. In the first section, THE RED team drew THE PROJECT CARD and was tasked to PROJECT 1 (Overview of Accounting). They had four days to prepare for their presentation. Log records indicated that team members were efficient in allocating various responsibilities to individual team members. Each team member was asked to collect information on a specific accounting area (i.e. tax, audit, information systems, etc.). The team leader and co-leader volunteered to put the information together and make the presentation. The entire team met the day prior to the presentation to do a trial run. The presentation was professional, had quality visual slides, and excellent content. Each team demonstrated good teamwork in roles assigned to individual team members and in answering questions. At the end of the presentation, THE BLUE team conferred and decided to challenge the presentation. Similar to THE RED team, it was given four days to prepare its presentation. The basic premise of their challenge was that THE RED team did not directly address the basic objective of THE PROJECT, which was to help John decide his major. THE BLUE team did a better job of describing the salient features of the accounting profession from a more general point of view. It also provided a more detailed look at the various professional certifications available and the benefits of obtaining each certification.

In the second section, THE BLUE team drew THE TEN QUESTIONS card. The team's task was to create ten objective questions on the assigned reading, to be approved by the instructor. The team initially submitted ten questions of which the instructor approved only seven. On the second attempt, the team submitted five more questions of which the instructor approved an additional three. Questions were rejected on the basis of irrelevance to material covered. THE BLUE team decided to allow 5 minutes to the other two teams to answer the ten questions. At the end of the allotted time, THE BLUE team collected and graded the answers. The leader of THE BLUE team went over the correct answers for the ten questions.

The primary objective of incorporating THE GAME in an accounting course was to observe the perceived benefits of cooperative learning. Cooperative learning is defined as the instructional use of small groups so that students work together to maximize their own and each others' learning. Cooperative learning is characterized by five basic elements: positive interdependence, face-to-face promotive interaction, individual accountability, collaborative skills, and group processing.

Positive interdependence exists when students believe they are linked with the other group members in a way that one member cannot succeed unless the other members of the group succeed. Students had to work closely together to ensure team success. In the second section, for example, THE BLUE team created a ten-question exam, which was to be answered by members of the other two teams. If 31% of the test takers scored below 70% on the exam, then the team producing the questions gained a total of ten points from the sole group taking the test or five points taken from each group, if both teams are involved. The achievement of this attribute is demonstrated by some quotes from students found in their logs. "I learned a lot about teamwork while playing THE GAME. I now further understand the importance of each member of a team. One cannot assume that if they do well the team will also do well. One bad apple can bring down the success of a group." "From THE GAME I learned the importance of teamwork. It became evident that if one member was lacking in any area the whole team is affected. The synergism of team involvement was a major theme in this activity."

Face-to-face promotive interaction occurs when group members discuss concepts and strategies and teach their knowledge to their group members. This aspect was observed during several instances during the implementation of THE GAME. In particular, in the first section, the team that challenged the initial presentation, engaged in a healthy debate among team members to evaluate the risks of challenging and arriving at a group consensus.

Individual accountability occurs when an instructor ensures that the performance of each individual in the group is assessed and results given back to the group and the individual. The instructor spent about fifteen minutes in each section following the presentation and the ten-question exam assignments, in evaluating the performance of each team and each member. Results, in the form of extra credit points, were also announced in the class immediately following the assignments.

Collaborative skills are leadership skills, decision-making skills, communication, and conflict management skills. Students were required at the outset to divide themselves into three more or less equally numbered teams: THE RED, THE WHITE, and THE BLUE within two minutes. Then, each team was to elect a leader and a co-leader within two minutes. Each of the three teams in both sections demonstrated good decision making and communication skills in selecting a leader and a co-leader. During the working of the assignments, there were numerous instances where team members were required to make a collaborative decision, e.g., choice of final ten-questions and time to be allotted to the other teams to take the exam. As one student commented, "I found that it was very useful. It taught basic leadership and teamwork skills. Also, I found that it allows many to discover whether they are leaders or followers when given a task."

Group processing involves a group discussion of how well the group is achieving its goals and how well it is maintaining effective working relations among group members. This characteristic was indicated by the logs of each team submitted at the end of THE GAME. There seemed to be an overwhelming consensus that there was effective group discussions leading to the achievement of each team's goals and objectives. One inspired students aptly remarked, "I feel that this was a good exercise in teamwork. I wish that we could do it the whole semester so we could have a better idea of how a team environment really works."

CONCLUSIONS AND SUMMARY

Cooperative learning is based on structuring learning environments and experiences to encourage and promote student interaction and improve student learning. The AECC has urged accounting faculty to develop instructional methods where students become active learners rather than to follow the traditional lecture format where students are passive learners. Through appropriately structured cooperative learning exercises, students not only learn the technical subject matter but also improve their interpersonal communication skills and learn how to manage group interactions effectively (Peek et al., 1995). Research findings also indicate that more learning takes place in a cooperative setting than an individual one (Ravenscroft et al., 1995). Cooperative learning exercises stress the value of teamwork and shared responsibility, and prepare students for the accounting profession. Cooperative learning researchers and practitioners have shown that working together with fellow students, solving problems together, and talking through material together are essential to success in college. Isolation and alienation, on the other hand are the best predictors of failure. As an added bonus, cooperative learning is enjoyable for both students and faculty.

Eventually, however, faculty members must take into account the knowledge, skills, and abilities that students need to best prepare them for the constantly changing workplace. Faculty should also recognize that using teams can be a double-edged sword. A well-structured team concept that utilizes effective team assignments can facilitate the learning process; whereas, an improperly structured team system that utilizes inappropriate team assignments can magnify problems and create new problems that discourage the learning process.

REFERENCES

Ashkenas, R. (2000). How to loosen organizational boundaries. The Journal of Business Strategy, 21(2), 11-12.

Cottell, P.G., Jr. & B. Mills. (1993). Cooperative learning structures in the instruction of accounting. Issues in Accounting Education, 8(1), 40-59.

Fiechtner, S.B. & E.A. Davis. (1992). Why Some Groups Fail: A Survey of Students' Experiences with Learning Groups. Sourcebook for Higher Education, University Park, PA: National Center on Postsecondary Teaching, Learning, and Assessment, 59-74.

Michaelson, L.K., C.F. Jones & W.E. Watson. (1993). Beyond groups and cooperation: Building high performance learning teams. To Improve the Academy, 12, 127-145.

Peek, L.E., C. Winking & G. S. Peek. (1995). Cooperative learning activities: Managerial accounting. Issues in Accounting Education, 10 (1), 111-125.

Ravenscroft, S.P., F.A. Buckless, G.B. McCombs & G.J. Zuckerman. (1995). Incentives in student team learning: An experiment in cooperative group learning. Issues in Accounting Education, 10(1), 97-109.

Siegel, G. (2000). Management accountants: The great communicators. Strategic Finance, 82(6), 75-77.

Slavin, R.E. (1983). When does cooperative learning increase student achievement? Psychological Bulletin, 94, 429-445.

Sanjay Gupta, Valdosta State University

S. Andrew Ostapski, Valdosta State University
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