Extending our Objectives: What Students Learn from Instruction and Practice

In response to growing dissatisfaction from employers, accounting educators have been called upon to broaden the knowledge and skills of their graduates. This leads us to consider how these objectives can best be achieved. This paper considers the relative benefits of various forms of instruction commonly employed by accounting educators. Facts and definitions, understanding rules, a worked example, and a worked example with integrated understanding rules are all considered in a single study which allows direct comparisons to be made as to their ability to meet specific learning objectives. The relative importance of practice and outcome feedback are also considered. The performance variables of interest are declarative and procedural knowledge, judgement performance, and knowledge transfer.