Instructional Strategies & Methods Flashcards
7 cards from real AICPA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Instructional Strategies & Methods flashcards as text
Which technique involves presenting students with a realistic, complex accounting problem that has no single correct answer to develop professional judgment?
Answer: Ill-structured problem solving
Ill-structured problems mirror real-world complexity where multiple defensible solutions exist, developing professional judgment and critical thinking.
An online CPA review course uses short video segments of 6–10 minutes rather than one-hour lectures. This design decision is BEST supported by which learning principle?
Answer: Cognitive load theory and the segmentation principle
Cognitive load theory's segmentation principle shows that breaking content into shorter segments reduces extraneous cognitive load and improves retention.
In a CPA exam review context, 'interleaving' refers to:
Answer: Mixing practice questions from different exam sections rather than blocking by topic
Interleaving mixes different topics or problem types during practice, which research shows produces better long-term retention than blocked practice.
A CPA instructor provides feedback on a student's memo by writing 'You correctly applied ASC 842, but you need to justify your discount rate selection.' This feedback is BEST described as:
Answer: Specific and actionable formative feedback
Effective formative feedback is specific (identifies what was correct and what needs improvement) and actionable (tells the student what to do next).
Which of the following BEST describes the 'flipped classroom' model as applied to an accounting course?
Answer: Students learn foundational content at home and use class time for problem-solving and discussion
In a flipped classroom, direct instruction moves outside class (videos, readings) so in-person time is used for higher-order application activities.
When an accounting instructor creates a concept map linking GAAP principles, standards, and applications, which instructional theory does this MOST directly support?
Answer: Ausubel's Meaningful Learning / Advance Organizer theory
Ausubel's theory emphasizes connecting new knowledge to existing cognitive structures; concept maps make those connections visible and explicit.
A CPE provider designs a self-paced online ethics course where participants can progress only after demonstrating mastery of each module. This approach reflects which instructional model?
Answer: Mastery learning (competency-based progression)
Mastery learning requires learners to achieve a defined proficiency level before advancing, ensuring competency at each stage.