Practice Makes Better: Using Immersive Cases to Improve Student Performance on Day 1 of the Common Final Examination*

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2023-08-27 DOI:10.1111/1911-3838.12345
Pascale Lapointe-Antunes, Barbara Sainty
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引用次数: 0

Abstract

In the context of an accredited CPA program, we investigate whether an immersive case delivered over several weeks in a team-based environment in the Performance Management elective module improves student performance on Day 1 examinations and whether all students benefit equally from the immersive case. Results show that using an immersive case prior to Capstone 1 significantly improves student performance on practice Day 1 examinations and Day 1 of the Common Final Examination (CFE). Although high-ability students and non-English-as-a-second-language (ESL) students with co-op experience perform better regardless of whether an immersive case is used, ESL students benefit from using an immersive case when evaluating performance on Day 1 of the CFE. In addition, spending six to eight weeks preparing extensively for the CFE after graduate classes end in July seems to contribute to closing performance gaps between students. This study benefits the education process by identifying a tool that educators can use to improve performance on the CFE. It provides insights that may prove useful to CPA Canada and accredited post-secondary institutions as they revamp their programs to align with Competency Map 2.0.

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熟能生巧:使用身临其境的案例来提高学生在普通期末考试第一天的表现†
在注册会计师项目的背景下,1我们调查了在绩效管理选修模块中,在团队环境中持续数周的沉浸式案例是否能提高学生在第一天考试中的表现,以及是否所有学生都能平等地从沉浸式案例中受益。结果表明,在Capstone 1之前使用沉浸式案例可以显著提高学生在练习第一天考试和普通期末考试(CFE)第一天的表现。尽管无论是否使用沉浸式案例,有合作经验的高能力学生和非英语第二语言(ESL)学生的表现都更好,但ESL学生在评估CFE第一天的表现时,从使用沉浸式病例中受益。此外,在7月研究生课程结束后,花六到八周的时间为CFE做广泛的准备,似乎有助于缩小学生之间的成绩差距。这项研究通过确定一种教育工作者可以用来提高CFE成绩的工具,有利于教育过程。它提供的见解可能对加拿大注册会计师协会和经认可的中学后机构有用,因为他们修改了自己的课程以符合能力图2.0。本文受版权保护。保留所有权利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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