Changing Student Learning Approaches in Fundamental Accounting Education Through the Use of Graphic Organizers

The field of accounting has experienced dramatic changes in the past 20 years. Advances in technology and workplace requirements have changed the responsibilities in the accounting position of a historical recorder to a functioning manager within the organization. The curriculum used by accounting instructors has not changed or kept pace with redefinition of accounting competency. This study was designed to measure the effectiveness of graphical organizers in teaching accounting. Assessment was based on a deep versus surface approach checklist which was altered to reflect accounting terminology. Means testing was the primary comparison protocol. Two classes were selected in an Oregon community college which were instructed by the same instructor. One class used graphic organizers as a communication tool, and the other class did not. Results did not indicate or favor one method over the other. Other learning factors contributed to the lack of significance in this study.