CFO Effort and Public Firms' Financial Information Environment
In: Contemporary Accounting Research, Forthcoming
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In: Contemporary Accounting Research, Forthcoming
SSRN
SSRN
Working paper
In: Issues in accounting education, Band 39, Heft 3, S. 83-97
ISSN: 1558-7983
ABSTRACT
An obstacle accounting educators face in facilitating learning effectiveness is the perennial student studying strategy—the dreaded "cramming cycle." We present a novel approach to help resolve this issue, based on W. Edwards Deming's Plan-Do-Study-Act (PDSA) cycle. This learning strategy is intended to reduce the need for cramming by providing a systematic approach to engage students in active learning, reflection, and continuous improvement processes. Following our implementation of this approach in undergraduate and graduate managerial accounting courses, our observations indicate the PDSA method increases student preparation for class, enhances participation during class, and boosts retention of material. We provide implementation guidelines that are easily adaptable to on-ground, online, and hybrid course delivery modes.