R.Craig and J.Amernick

Case study 6

Using a resource-based, role-playing exercise to increase student interest and participation in accounting courses

Originators: Russell Craig and Joel Amernick
Reproduced with permission from Atrill, P., McLaney, E. and Gibbs, G. (eds.) Course Design for Resource Based Learning - Accountancy Oxford: Oxford Centre for Staff Development (1994)

Background

A recent government report refers to the 'disillusionment and boredom' of students caused by the '...stereotyped pattern of accounting teaching'

In recent years these have been calls by various government committees, professional accounting associations and associations representing accounting academics to adopt more innovative teaching methods. In Australia, a recent report commissioned by the Australian government (Report of the Review of the Accounting Discipline in Higher Education, 1990) was critical of the way in which university students were taught accounting and urged greater experimentation and innovation in delivery methods in order to overcome disillusionment and boredom among students on accounting courses. The resource-based role-playing exercise described below was developed in response to such exhortations.

Context

The role-playing exercise has been undertaken by students on four separate courses. The UT students (55 students) were studying undergraduate intermediate financial accounting; the ANU students were studying a postgraduate diploma in accounting (six students); and the UN students comprised two separate final-year undergraduate accounting classes (26 students and 30 students). The exercise was first used in May 1991.

Aims

The role-play exercise aims to help students appreciate the ethical, behavioural and political dimensions of accounting

The role-playing exercise was developed with the broad aims of stimulating student interest in accounting issues and increasing their involvement in the learning process. In addition, there were more specific accounting aims, which included:

• challenging some of the concepts, assumptions and techniques used in accounting;
• confronting students with the ethical dilemmas, interpersonal and political dynamics that can occur in using accounting information;
• gaining an insight into the way in which accounting choice and information can affect the welfare, lives and credibility of individuals.

It was felt that a role-playing exercise was ideally suited to the achievement of such aims.

Implementation

The briefing material contains colourful biographies and personality profiles for each character

The role-playing exercise was a joint development by staff at the UN (now at ANU) and UT. It is based on a dispute between a company and union representatives over the terms of a new contract of employment. The exercise centres on the public mediation hearings called to resolve the dispute. Students are allocated roles which they play out in the prescribed setting using information supplied to them together with any other information they might find useful to support their case.

Although in a 'traditional' case study roles may be assigned to, or assumed by students this is not usually done on a systematic or sophisticated basis. In this exercise the character roles and contextual settings were well defined and required students to treat the role very seriously.

Student induction

Students were encouraged to bring costumes and 'stage props' to the presentation to help create the right atmosphere and to help identify with the characters

The tutors felt that students undertaking the activity should have prior experience of more 'traditional' case study exercises before embarking on this role-playing exercise All the students in the four separate groups had been exposed to such case studies previously. Students were given a briefing session (see 'Operation', below) before undertaking the exercise.

Resources

The key resources are the case study and the tutors guide

Each student is provided with a case history to study before the role-playing exercise is carried out. This case history is embodied in a 34-page document written by staff involved with the activity. The document includes:

• profiles of the characters of each of the individuals who appear in the case;
• the background of each of the three groups (either 'union', 'company' or 'observers'), including the proceedings of meetings held by each of the three groups, before the role-playing time;
• a brief history of the company and of the collective bargaining between the company and the union;
• various items of information, such as the company's accounts and information on inflation rates;
• a schedule of recommended reading.

A room is required for a briefing session (one hour). A room set out in the appropriate manner for a tribunal is also required for four hours (i.e. two two-hour sessions). In addition, students must have access to library facilities in order to undertake the recommended reading.

The authors have produced, for tutors wishing to use the role-play exercise, useful information for guidance. This includes:

• notes for the role-play leader on the benefits of the exercise;
• a recommended weekly class schedule;
• a questionnaire for student evaluation of the role-play exercise;
• recommended reading on the role of accounting information in wage bargaining;
• a clear statement of learning objectives;
• 'solution' guidance notes to the role-play exercise.

This tutor guide covers the main issues well and runs to 28 pages. The guide should be particularly useful to tutors with little or no experience of conducting role-playing exercises.

Operation

The case history and associated materials were handed to students at the start of the activity. Students were briefed at the start of the activity in a one-hour lecture. The briefing session involved an outline of what was expected of the students and how the exercise was to operate, and dealt with any points of uncertainty raised by the students. During the session individual students were also allocated specific roles in the case. The students then worked on the materials, the recommended readings and any other sources of information they could identify. Their objective during this period was to prepare the arguments relevant to the particular role they were to play. During this preparatory period students were able to consult with the tutor on any issues they cared to raise.

Each student assigned a character role was required to make an oral presentation or prepare a report

In a two-hour session the union representatives and those of the company presented their cases. In a subsequent two-hour session the mediators and regulators presented their arguments. Thus, the case required single-group role-play (i.e. one group undertaking the role-play before an audience of fellow students) rather than two or more groups role playing simultaneously.

Though the tutor was present in both two-hour sessions, he took no formal part in the proceedings. The tutor's role was confined to providing occasional prompts for students and assessing their performance. A debriefing session after the role-play exercise focused on the main learning objectives; this was followed by class discussion.

Assessment

The assessment of student performance was based on notes submitted after the role-play exercise was completed.

Costs

The right balance between developing technical understanding and developing judgement and other competences through unstructured role play must be struck

Though staff found the exercise to be intensely satisfying, developing the role-playing exercise was extremely time-consuming. However, these set-up costs have now been incurred and the role-play document can be used by others, particularly as a tutor guide has been produced. Co-ordinating the role-play exercise and briefing the students probably requires more staff time than is normally required by a traditional case study. Character profiles, team settings and role-play operations have to be discussed with students in addition to the financial and other data normally found in traditional case studies. Time must also be spent on monitoring the role-play performances and debriefing students on their individual performances.

There was an opportunity cost involved insofar as that other topics had to be eliminated in order to fit the exercise into the accounting programme. However, in view of the interest aroused and the competencies gained from the role-playing exercise, this was seen as a worthwhile trade-off. Staff felt that an optimum size for this intensive role-playing exercise was probably around 20 to 25 students. There would be resource problems if class sizes were higher.

Evaluation

Following completion of the role-playing exercise, a questionnaire survey was undertaken to determine student attitudes towards the exercise. A ten-point Likert scale was employed to measure responses to ten questions posed, with a score of 1 indicating the least favourable response and a score of 10 indicating the most favourable response. The survey findings revealed a generally supportive and positive attitude towards the role-playing exercise. For each of the questions posed, mean scores for the combined student groups were high and fell within the range 8.3-6.4 points. The detailed results are shown [below].

Results of Student Survey*

* For a detailed analysis of the survey findings see R.Craig and J.Amernic [the authors of the case study], 'Role-playing in a conflict resolution setting: description and some implications for accounting', Issues in Accounting Education, vol.9, no.1 (Spring 1994), pp.28-44.

Many students found it 'fun and interesting' as well as being effective in developing a better understanding of the role and impact of accounting information 

Generally, the findings indicate that students felt the exercise was very useful in bringing the subject to life and in stimulating interest in the subject. However, students were generally less enthusiastic about using the role-playing exercise to develop conceptual understanding and as a means of understanding the subject matter at issue. This may imply that, to cover a topic fully, other learning strategies should be used to supplement the exercise.

Developments

Staff believe that the role of accounting in conflict resolution can be applied to other contexts. These include:

• disputes between auditors and clients concerning the application of particular accounting rules in preparing the financial statements;
• disputes between partners over the appropriate way of measuring profit for distribution purposes;
• disputes between purchaser and supplier about the way in which costs are determined in cost-plus contract arrangements.

Role-playing exercises based around such disputes would again be useful in helping students appreciate the social and behavioural impact of accounting information and the ethical issues raised.

Conclusion

This case study provides a successful example of how accounting can be brought to life for students. The adversarial nature of the role-playing exercise appears to be an important element in increasing student commitment to, and participation in, the learning process. It can also help students appreciate more readily the social and ethical issues surrounding the preparation and use of accounting information. In carrying out the exercise, accounting assumptions and rules have to be challenged; this helps in developing a more critical perspective in students.

The case history distributed to students was the key resource for students in this role- play exercise. However, the tutor guide plays a useful role in widening the appeal of the exercise for use in other institutions.