Choosing Teaching Methods Based on Learning Objectives: An Integrative Framework

This paper develops a comprehensive framework for choosing teaching methods in accounting courses. Since teaching methods vary as to the conditions they can create and different types of learning objectives require different conditions for achievement, the premise guiding the framework is that the choice of teaching methods should be based primarily on the type of learning objective. The development of the framework yields two important conclusions. First, a single teaching method typically cannot create all the conditions necessary for a given learning objective. Second, learning objectives involving complex skills require teaching methods that promote active learning on the part of students, while learning objectives involving simpler skills can be achieved with more passive teaching methods. In practical terms, an accounting instructor needs to carefully employ multiple teaching methods to achieve all the learning objectives of a given accounting course, since these objectives likely encompass the full range of types of objectives.