This exercise offers instructors an active learning tool useful for introducing theoretical frameworks. Frequently, accounting instructors need to relay to students the basic foundations upon which the rest of the course will build. Since the students are novices, transfer of this information can sometimes be challenging. We explain an in-class activity which engages students with the framework early in the course. We present details for three areas useful for accounting instructors: 1. objectives of financial reporting, 2. Objectives of the tax law, and 3. Classical ethical theories. Students are prompted to consider their own ideas and predispositions in each of the independent exercises. It is designed for a class of approximately twenty students, but can be altered to fit the needs of any class size.

This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

Tracy Manly, University of Tulsa
Constance McKnight, University of Central Arkansas

Read Card-Sorting Activities for Introducing Theoretical Frameworks.