Does Reading Case Responses and Using Argument Maps Enhance Accounting Students’ Case Analyses?

34 Pages Posted: 3 Jan 2013

Date Written: January 3, 2013

Abstract

This study investigates whether reading case responses and using argument maps can assist students in developing case analysis skills, such as identifying supporting arguments and counterarguments in analyses of financial accounting policy choices. The results of an experiment indicate that students who studied an exemplar case response were better able to identify supporting arguments in a subsequent case analysis. In contrast, students who used an argument map to visualize elements of the exemplar case response were better able to identify the absence of counterarguments, which provide support for alternative accounting choices, in a subsequent case analysis. The effects of these pedagogical tools were apparent not only when students evaluated others’ case analyses but also when they generated their own analyses of a subsequent case. These results are significant because they suggest that short (11-minute) instructional interventions can help students perform key steps in critical thinking: identifying and generating relevant arguments and counterarguments.

Keywords: critical thinking, financial accounting, instructional cases, concept maps

Suggested Citation

Phillips, Fred, Does Reading Case Responses and Using Argument Maps Enhance Accounting Students’ Case Analyses? (January 3, 2013). CAAA Annual Conference 2013. Available at SSRN: https://ssrn.com/abstract=2196211 or http://dx.doi.org/10.2139/ssrn.2196211

Fred Phillips (Contact Author)

University of Saskatchewan ( email )

Edwards School of Business
25 Campus Drive
Saskatoon, Saskatchewan S7N 5A7
Canada
306-966-8401 (Phone)
306-966-2514 (Fax)

HOME PAGE: http://edwards.usask.ca/faculty/Fred%20Phillips/index.html

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