TEACHING TAX TOPICS USING AN ACTIVE-LEARNING EXERCISEAT FOUR UNIVERSITIES

摘要

An active-learning exercise related to selected tax topics in Tax I was investigated that required students to participate in the learning process at four types of state universities (urban, western regional, historic African-American, midwest regional). Short-term and long-term effects were examined. The self-generated elaboration projects, in which the students actively participated in the learning process, appear to be a good alternative method for teaching relatively complex tax topics. Furthermore, the projects permitted the students to learn how to organize information as recommended by the AECC [1990] and the AICPA [1999].