What question did this study set out to answer?

The study aims to compare two teaching methods and two homework strategies to assess their impact on student performance and perceptions.

March 18, 2026

Teaching the Statement of Changes in Financial Position: An Empirical Study.

Key Points

The study aims to compare two teaching methods and two homework strategies to assess their impact on student performance and perceptions.
Conducted an empirical classroom laboratory study.
Compared direct teaching and add-back teaching methods.
Analyzed effects of cash-basis and working capital-basis homework assignments.
Measured student performance, time spent on assignments, and attitudes.
Students exposed to direct teaching performed better on exams.
Direct teaching led to increased homework time and perceived understanding.
Cash-basis homework resulted in higher student satisfaction with the instructor.
No significant interaction effects between teaching methods and homework strategies were found.

Abstract

Abstract ABSTRACT: This classroom laboratory study compares the effects of two methods of teaching the Statement of Changes in Financial Position and two homework assignment strategies on student performance, time spent, and attitudes. The results indicate that students exposed to the direct teaching method scored higher on objective examination questions, spent more time on homework problems and examination problems, and perceived greater levels of understanding than students exposed to the add-back teaching method. Also, students assigned cash-basis homework problems showed higher levels of satisfaction with their instructor than students assigned working capital-basis homework problems. No interaction effects were significant.

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Teaching the Statement of Changes in Financial Position: An Empirical Study.

Key Points

Abstract

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