The intersection of problem based learning and the MUSIC® model of motivation in principles of accounting

By Dr. Holly A. Caldwell-Taylor, CPA

Introduction

As accounting employers expect workers to be well versed in skills which are constantly changing due to the advances in technology, the implementation of problem-based learning in the classroom allows for the enhancement of communication, teamwork, critical-thinking, and decision-making. It is through the incorporation of problem-based learning in Principles of Accounting courses that students can sharpen these skills in order to be successful in learning accounting concepts and their application to real-world problems and scenarios.

The focus of this research pursuit was to address how the implementation of problem-based learning in Principles of Accounting can impact students’ motivation. Concerns have been expressed over Principles of Accounting courses in their focus on memorization of technical knowledge, rather than a focus on providing opportunities for students to be actively involved in understanding how to think and to be creative (Stivers, Onifade, Reynolds, & Alli, 2011). This overemphasis on the technical side of course material within the introductory accounting course can foster an environment which leads to students’ feelings of discouragement, failure, and having a poor perception of the accounting field (Jones & Fields, 2001). This points to the need for students to see greater connectivity between course material and real-world situations.

Connections between solving real-world situations with problem-based learning follow a similar sequence. Problem-based learning places students in an instructional sequence in which they are provided with a real-world problem to solve first and then learn the concepts necessary to solve the problem (Pennell & Miles, 2009). This type of learning is appreciated by Opdecam and Everaert (2012) as they value the inclusion of real-world situations to handle changes occurring in the accounting field. 

With the integration of problem-based learning, students are encouraged to be independent problem solvers which can encourage life-long learning (Calk & Carr, 2011). Some areas in which problem-based learning has been applied include: business communication (Pennell & Miles, 2009); engineering (Jones, Epler, Mokri, Bryant, & Paretti, 2013); medical field and safety students (Ramsay & Sorrell, 2007); leadership development (Brown, Garnjost, & Heilmann, 2011); production and operations management (Kanet & Barut, 2003); managerial economics (Chulkov & Nizovtsev, 2015); and teaching of international business in a multinational corporation (Zisk, Owyer-Hosseini, & DuBose, 2015).

In Becker’s (2011) research study on learning in an undergraduate accounting course, results indicated the scarcity of studies in business and accounting which focus on development of learning skills for lifelong learning and enhancement of academic performance. The resistance to research efforts for this development and enhancement is likely due to the concern that it will compromise the course content (Becker, 2011). Problem-based learning is a likely solution to bridge the gap of limited research performed in the development of skills for enhancement of learning and academic performance, as Hansen (2006) indicated that the inclusion of problem-based learning in accounting necessitates students to move into an order of thinking which is higher than the level required for the completion of problems located at the end of textbook chapters. The higher order of knowledge is facilitated with the introduction of a real-world problem which is not structured and not easily solved (Calk & Carr, 2011). 

Jones, Epler, Mokri, Bryant, & Paretti (2013) indicated that problem-based learning can contribute to the empowerment of students to self-direct their learning and to collaborate on problem-solving. Jones et al. (2013) highlighted how educators and researchers need a stronger understanding of how problem-based learning can enhance diverse contexts. The authors indicated this understanding can be developed through the incorporation of motivational theory to analyze students’ engagement in learning (Jones et al., 2013). 

Problem statement 

The problem addressed was how to provide opportunities for students in higher education to develop their motivation in accounting material. The Positions and Issues Statements of the Accounting Education Change Commission (1990) identified the importance of accounting education to provide students with the ability to solve real-world problems through the development of analytical and conceptual thinking, not in memorization of professional standards. The Accounting Education Change Commission (1990) acknowledged that graduates need to be taught skills and knowledge upon which a foundation in life-long learning can be based, while Dellaportas (2015) criticism lies in current focus on accounting education on technical orientation which contributes to students’ lack of understanding in how their decisions impact others.

The focus of this research study explored how students’ motivation is impacted by the inclusion of problem-based learning experiences. Jones et al. (2013) stated although there are clear intersections between problem-based learning and motivation, there exists very little empirical evidence for the intersections, thus creating need for additional studies on the role motivation plays in problem-based learning. Jones et al. (2013) highlighted how problem-based learning can contribute to the empowerment of students to self-direct their learning and to collaborate on problem-solving. The problem-based learning environment permits students to gain knowledge and skills desirable in the real-world and increase the likelihood of engagement in course material through the incorporation of motivational theory (Jones et al., 2013).  

The Accounting Education Change Commission (1990) recognized instructional methods for accounting should include opportunities to teach students how to learn on their own and to incorporate learning strategies which will continue beyond their college experience. Those instructional methods should include unstructured problems where students learn by doing and are encouraged to work in groups (Accounting Education Change Commission, 1990). This learning environment permits students to bridge their academic setting with professional experiences and understanding can be developed through the incorporation of motivational theory in order to analyze students’ engagement in learning (Jones et al., 2013). In this study, the intersection of problem-based learning with the components of motivation in the MUSIC® Model of Motivation expanded into a new context, accounting. 

Research process

This research project took place during Fall 2022 with two sections of Principles of Accounting I (Financial Accounting) at Bridgewater College. During the first 4 weeks of the course, students completed a consent form for inclusion in semester research project and were provided with foundational knowledge of accounting which included and understanding of accounting in society, introduction to financial statements, analyzing and recording transactions, adjusting process, and completing the accounting cycle. Upon completion of the foundational chapters early in the semester, the course moved into the problem-based learning approach. 

The initial class session on problem-based learning required students to perform individual research on the topic and to discuss their findings and understandings of what a problem-based learning classroom entail. It was important to set the foundation upon which the rest of the semester would be based and for students to have a clear understanding of the problem-based learning environment in which they would be immersed for the next 10 weeks. 
With the classroom environment moving away from lectures, students were now required to take a more active approach to their learning of accounting material in the completion of seven assignments over the remainder of the semester. Assignments were based upon the following topics:

• Merchandising Transactions
• Inventory
• Fraud, Internal Control, and Cash 
• Accounting for Receivables
• Long-term Assets
• Current and Long-Term Liabilities
• Corporate Accounting 

Placed into pre-assigned small groups of 3-4, students completed assignments on the abovementioned areas. They worked independently in small groups with little interaction from the instructor. For instance, one assignment required students to prepare an income statement given the calculated revenues from their created business along with anticipated expenses. In addition to determining revenues based upon sales, they were required to identify likely expenses and a typical amount for such expenses. In another instance, students were required to identify the assets used in their businesses, research the assets’ useful lives and then calculate expected depreciation. Further, in accounting for receivables, students had to identify the form of payment they were to accept from customers, determine if they were going to extend credit to customers, and determine the risks involved in such actions. The final assignment on corporate accounting required students to research the procedures needed in moving from a sole proprietorship or partnership to the corporate form of business. In all seven assignments, since all the calculations and responses were specific to each small group, solutions for one group would be different from others. Another benefit of problem solutions specific to each small group was the inability to search for the correct answer online.

To gauge how these assignments in problem-based learning impacted students’ motivation in their Principles of Accounting course, students were asked to complete the MUSIC® Model of Motivation Inventory (College Student version, present tense) at the beginning of the first assignment and the Music Model of Motivation Inventory (College Student version, past tense) at the end of the last assignment. Questions included in the inventory are shown in the table below with students rating each area on a scale of 1-6, where 1=strongly disagree, 2=disagree, 3=somewhat disagree, 4=somewhat agree, 5=agree, and 6=strongly agree.

The MUSIC® Model of Motivation is a model that can be used to design instruction, diagnose strengths and weaknesses in instructor instruction, and research relationships among factors crucial to the motivation of students (Jones, 2016 February). The acronym MUSIC identifies the five components crucial to motivating students: eMpowerment, Usefulness, Success, Interest, and Caring. These five components should be considered by instructors and are defined below:

• eMpowerment permits students to make decisions on parts of their learning experience.
• Usefulness requires students to understand how learning coincides with their short-term or long-term goals.
• Success indicates that students should succeed if effort is exerted.
• Interest requires students to be interested in some aspects of the content and instruction.
• Caring is the emotion that should be felt by the student from the instructor and is present within the learning environment.
  (Jones, 2016 February).

Results of the Fall 2022 MUSIC® inventory are shown below:

*Adapted from Jones, B. D. (2016, February). User guide for assessing the components of the MUSIC® Model of Motivation. Retrieved from http://www.theMUSICmodel.com.

Based upon the results shown above which evaluate the 5 components of the MUSIC® Model of Motivation, the component that increased the most from the beginning to the end of the semester was interest at 9.1%, followed by empowerment at 5.7%. Caring increased by 3.14%, while minimal change occurred in success and usefulness components with increases of 0.66% and 0.21%, respectively. In analyzing the two components that increased the most, interest and empowerment, the increase in interest can be related to the self-directed learning which took place, along with the depth needed to process and learn the course material. Students’ understanding of the problem-based learning environment permits them to transfer these learnings into preparation for their respective careers. By removing the simple regurgitation of facts and memorization, students are gaining an understanding of the material and a heightened interest in the course material.

Further, the student-centered learning environment created by problem-based learning permitted students to experience an increase in the motivation component of empowerment. This increase is likely due to the direct control students experienced in the completion of assignments to which the content was specific to their small group. Students were provided class time in which to complete assignments, and they had direct control over how to spend the time during class. Any work not completed during the class session required their responsibilities to reconvene their small groups outside of the class to complete by indicated due date. 

The caring component increased 3.41% throughout the problem-based learning environment. The greatest increase within this component was in students’ belief that the instructor cared about their feelings. The next greatest increase occurred in students’ recognition that the instructor was willing to assist if help was needed in the course. The final two components, success and usefulness experienced insignificant change during the time period of this study.

Opportunities exist for extending this type of research into other business courses to gauge students’ changes in motivation throughout the semester. Such opportunities include the creation of problem-based learning assignments for other business courses or the creation of simultaneous problem-based learning assignments which can be implemented in multiple courses (e.g., Principles of Accounting and Principles of Finance). This creates an understanding of the connectedness of content among business courses.

Dr. Holly A. Caldwell-Taylor, CPA, is the Blough associate professor of accounting and chair of the department of accounting at Bridgewater College in Bridgewater.

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