AICPA Instructional Strategies & Methods 3

Question 1

In andragogy (adult learning theory), which principle distinguishes adult learners from traditional students?

Accepted Answer

Adults are self-directed and draw on life experience to contextualize learning

Answer

Andragogy, developed by Malcolm Knowles, holds that adults are self-directed learners who leverage prior experience and seek relevance in learning.

Question 2

A CPA instructor uses 'muddiest point' cards at the end of a session on revenue recognition. What is this technique designed to assess?

Accepted Answer

The most confusing concept from the session as reported by students

Answer

The 'muddiest point' technique asks learners to identify their greatest point of confusion, giving instructors actionable formative feedback.

Question 3

Which instructional design model is widely used in professional accounting education for systematically developing training programs?

Accepted Answer

ADDIE model

Answer

The ADDIE model (Analysis, Design, Development, Implementation, Evaluation) provides a systematic framework for developing professional training programs.

Question 4

Which of Bloom's Taxonomy levels is demonstrated when a student can identify why a specific journal entry is incorrect?

Accepted Answer

Analysis (Analyzing)

Answer

Analysis requires breaking down information to identify components and relationships, such as diagnosing errors in accounting entries.

Question 5

An accounting professor assigns students to role-play as auditors conducting a client interview. What instructional method is being used?

Accepted Answer

Simulation-based learning

Answer

Simulation-based learning places students in realistic professional scenarios to practice skills in a safe, controlled environment.

(AICPA) Association of International Certified Professional Accountants Practice Test

(AICPA) Association of International Certified Professional Accountants Practice Test

AICPA Instructional Strategies & Methods 3