Using Problem-Based Learning in Accounting

• Published in: Journal of education for business Vol. 81; no. 4; pp. 221 - 224
• Main Author: Hansen, James D
• Format: Journal Article
• Language: English
• Published: Washington Heldref Publications 01-03-2006; Taylor & Francis Inc
• Subjects: Accounting; Audit objectives; Business education; Communication Skills; Critical thinking; Curricula; Debt (Financial); Education; Educational Resources; Educational Strategies; Knowledge; Learning Processes; Long term debt; Medical schools; Problem Based Learning; Problem Solving; Storytelling; Student Motivation; Students; Teaching Methods; Teams; Thinking Skills; Writing
• ISSN: 0883-2323; 1940-3356
• DOI: 10.3200/JOEB.81.4.221-224

In this article, the author describes the process of writing a problem-based learning (PBL) problem and shows how a typical end-of-chapter accounting problem can be converted to a PBL problem. PBL uses complex, real-world problems to motivate students to identify and research the concepts and principles they need to know to solve these problems. Students work in teams to acquire, communicate, and integrate information. The goals of PBL are to help students (a) think critically, analyze, and solve complex real-world problems; (b) find, evaluate, and use learning resources; (c) work cooperatively in teams; (d) demonstrate effective communication skills; and (e) use content knowledge and intellectual skills to become continual learners. Appendix A provides an example of a Level 1 End-of-Chapter Long-Term Debt (LTD) Problem. Appendix B provides an example of a Level 2 Long-Term Debt (LTD) Problem. Appendix C provides an example of a Level 3 Problem-Based Learning (PBL) Problem.