DOES THE LEVEL OF COMPLEXITY AFFECT RESULTS OF SELF- GENERATED ELABORATION PROJECTS IN THE STUDY OF INTERMEDIATE AND TAX ACCOUNTING TOPICS?

摘要

An active-learning elaboration project is investigated that requires intermediate/tax accounting students to participate in the learning process by obtaining and organizing lease/Sec. 123 I/tax depreciation data. The effects and student perceptions of the projects are analyzed using an exam and questionnaire. The study results indicate that the active-learning projects are effective in learning lease/Sec. 123 I/tax depreciation topics but are generally less effective for overly complex accounting topics.