This document provides examples of teaching strategies and classroom techniques that address both technical accounting content and core competencies. It lists 13 strategies, including modified lectures, questioning and discussion, writing in class, problem-based learning using cases and guided design, group learning through teamwork and cooperative learning, debates, drama, visual and computer-based instruction, technology-based delivery of courses, fieldwork through service learning and accounting internships. The strategies are intended to teach technical accounting content while also developing students' core competencies.

1. Sample Teaching Strategies and Classroom Techniques that Address
the Core Competencies
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The following list includes examples of teaching strategies and classroom techniques that
may be used to teach technical content in accounting courses, but that also address one or
more of the core competencies or elements of core competencies.
Teaching Strategy (example) Brief Description
1) Enhanced (Modified) Lecture Traditional lecture modified to include active
elements including: pausing for discussion
among students, including immediate
mastery tests/quizzes over lecture material,
using demonstrations, responding to pre-
submitted student-generated questions
2) Questioning and Discussion Includes questioning students in a way that
helps them evaluate their own thought
processes by probing the thinking behind
their statements and questions. Also
includes asking students different types of
questions: knowledge questions,
comprehension questions, analysis
questions, synthesis questions, evaluation
questions
3) Writing in Class Writing for the purpose of learning and
thinking. Includes journals, one-minute
papers, responses to unstructured problems
or cases
4) Problem-Based Learning—Cases Students use knowledge, concepts, and
skills relevant to a course to solve realistic
business problems.
5) Problem-Based Learning—Guided Design A student team attacks a problem by
dividing it into a series of prescribed steps
(e.g. identify the problem, state the goal,
list constraints, etc.) to be resolved in
order; after each step, instructor provides
written "expert" analysis elaborating on the
various alternatives the students had
available during the previous step
6) Group Learning—Teamwork Students work together in teams,
collaborating to complete a problem or
project
7) Group Learning—Cooperative learning Students work together in small groups to
complete a problem or project. Based on
positive interdependence, individual
accountability, heterogeneous teams, group

2. processing, and social skills
8) Debates Students or groups of students debate
controversies structured by the professor.
9) Drama A representation of real-world event(s) in a
reduced, compressed form; role playing,
simulations, games, novels, experimental
market methods
10) Technology—Visual
and Computer-Based
Instruction
Tutorials
11) Technology—Based
Delivery
Courses delivered partially or wholly online
12) Fieldwork—Service
Learning
Accomplishment of tasks needed by the
community combined with intentional
learning goals, conscious reflection, and
critical analysis
13) Fieldwork—Accounting Internships Students get academic credit and real-world
experience working in industry, government
or public accounting
Copyright © 2005 by the American Institute of Certified Public Accountants, Inc., New York, New York.