Month/Year of Graduation

5-2026

Degree Name

Bachelor of Science (B.S.)

Department

Accounting

First Advisor

Professor Edward Cochran

Abstract

Education is an ever-evolving field, and accounting education is no different. Introductory financial accounting is a required business course at universities that is characterized by high failure rates (Kealey et al., 2005). Evidence suggests that active learning and constructivist approaches improve comprehension of introductory financial accounting concepts as measured by exam performance. All methods studied produced statistically significant positive results on comprehension learning outcomes. Many professors' experiences support the studies' sentiment that active learning is important for teaching course concepts. The evidence reviewed in this thesis supports positive learning outcomes for comprehension of accounting concepts through active learning and constructivist theories to supplement traditional, lecture-based learning in introductory financial accounting courses.

This research contributes to accounting pedagogy by conducting a literature review with professor insights into the methods discussed in current literature to culminate the research comparing active and constructivist learning theories to traditional teaching methods to encourage students’ comprehension of accounting concepts as measured by exam performance and identify further areas of study in the field.

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