Skip to content

This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Close
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • AI-driven spreadsheet tools — what CPAs need to know
    • Is spending on technology spinning out of control?
    • Using 3 Excel View tools to manage large spreadsheets
  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • Social Security Administration head to also serve in new IRS role
    • AICPA calls for fully staffed IRS regardless of shutdown length
    • Job cuts mean strong 2025 tax season may be hard to repeat, IRS watchdog warns
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • Social Security Administration head to also serve in new IRS role
    • AICPA calls for fully staffed IRS regardless of shutdown length
    • PCAOB publishes guidance related to Audit Evidence amendments
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC accepting Professional Accounting Fellow applications
    • SEC names new chief accountant
    • SEC ends legal defense of its climate rules
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • PCAOB publishes guidance related to Audit Evidence amendments
    • AICPA unveils new QM resources to help firms meet Dec. 15 deadline
    • 8 steps to build your firm’s quality management system on time
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Business outlook brightens somewhat despite trade, inflation concerns
    • AICPA & CIMA Business Resilience Toolkit — levers for action
    • Economic pessimism grows, but CFOs have strategic responses
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Extra Credit
Extra Credit Cover

A problem-based learning project for accounting classes

Students work in groups to refine a driving question.

By Iralma Pozo, CPA
May 14, 2019

Please note: This item is from our archives and was published in 2019. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

February 12, 2019

Why you should use metacognition in the classroom

October 9, 2018

Tips and ideas for teaching Excel

TOPICS

  • Accounting Education

To better prepare students for the innovative digital workplace of the future, educators should strive to improve students’ critical thinking and collaboration skills. One of the many ways to do so is by using problem-based learning in class. Here’s an example of a problem-based learning assignment that I’ve used successfully in my auditing classes, which could easily be adapted for use in other courses.

Description of the assignment

In an auditing class I teach, I base an assignment around the driving question: “How do artificial, cultural, and emotional intelligence affect accounting and auditing in general as stakeholders increasingly value social good, social responsibility, and sustainability?” I have students narrow the focus of the question and turn it into a semester-long group project culminating in a presentation and paper.

During the project, I ask students to meet in teams of five for 30 minutes four to five times during the semester. In the first session, students brainstorm about the question and develop it into a more specific one. I walk around the classroom and ask probing questions to guide them in coming up with a question that addresses a more specific issue but leaves enough leeway for developing a discussion, finding enough resources, and producing a presentation and paper. Each group of students has to get their idea approved by me and check in during the scheduled times.

Students have come up with some interesting topics to explore during this project, including Starbucks and sustainable coffee, the GlaxoSmithKline fraud case, the Metropolitan Transit Authority budget, ethics and artificial intelligence (AI), and using AI to transform the future of the profession. There has been great in-class group discussion on how students will tie their questions to auditing concepts.

This assignment has been successful in that it encourages students to think critically, collaborate, communicate, organize, and do research. Their in-class discussions and selected topics show they have been able to align auditing and accounting to topics and companies they engage with daily. The students have fun while engaged in learning. They come up with creative ways to present, such as using videos and visual aids. Their level of confidence and enthusiasm in the topic is elevated, as they are able to use problems to increase their knowledge and apply it to audit.

Instructions and timeline

These were the instructions I gave students:

  1. Read this question: How do artificial, cultural, and emotional intelligence affect accounting and auditing in general as stakeholders increasingly value social good, social responsibility, and sustainability?
  2. Work with your group to create a question about an issue to be addressed within the scope of this larger question.
  3. Discuss your question with the professor for feedback and approval.
  4. Discuss possible ways that the issue can be resolved/addressed.
  5. Prepare a six- to 10-minute presentation and a two-page report to show your results.
  6. Include an example of an actual or fictional company to explain the issue and possible resolution.
  7. Refer to the rubric provided for details on how your presentation will be graded.

Below is an example of a timeline I used to scaffold the project:

Advertisement

Session 1:        brainstorm

Session 2:        define your project and submit idea

Session 3:        start outline and annotated bibliography

Session 4:         submit outline and annotated bibliography

Session 5:        start paper and presentation draft

Session 6:        finalize paper and presentation draft

Session 7:        submit paper and presentation

Advertisement

Session 8:        submit peer evaluation

Iralma Pozo, CPA, is an independent consultant with more than 15 years of financial expertise, and she is an adjunct lecturer in accounting at John Jay College. To comment on this article or to suggest an idea for another article, contact Courtney Vien, senior editor, at Courtney.Vien@aicpa-cima.com.

Advertisement

latest news

October 7, 2025

Social Security Administration head to also serve in new IRS role

October 6, 2025

AICPA calls for fully staffed IRS regardless of shutdown length

October 3, 2025

PCAOB publishes guidance related to Audit Evidence amendments

October 2, 2025

Job cuts mean strong 2025 tax season may be hard to repeat, IRS watchdog warns

October 2, 2025

Is spending on technology spinning out of control?

Advertisement

Most Read

Why accountants need to master the art of reading the room
MAP Survey finds CPA firm starting pay on the rise
IRS finalizes regulations for Roth catch-up contributions under SECURE 2.0
Paper tax refund checks on the way out as IRS shifts to electronic payments
IRS shutdown plan: Employees stay on the job for first 5 workdays
Advertisement

Podcast

October 2, 2025

Car talk: M&A, AI and EVs changing the dealership landscape

September 25, 2025

Professional liability risks related to Form 1065, CPA firm acquisitions

September 18, 2025

‘We’re still the thinkers’ — a reminder for tax pros in the AI era

Features

AI-powered hacking in accounting: ‘No one is safe’
AI-powered hacking in accounting: ‘No one is safe’

AI-powered hacking in accounting: ‘No one is safe’

Building a better firm: How to pick the proper technology
Building a better firm: How to pick the proper technology

Building a better firm: How to pick the proper technology

Why accountants need to master the art of reading the room
Why accountants need to master the art of reading the room

Why accountants need to master the art of reading the room

How BI and analytics enhance management accountants’ partnering role
How BI and analytics enhance management accountants’ partnering role

How BI and analytics enhance management accountants’ partnering role

SPONSORED REPORT

Preparing clients for new provisions next tax season

Preparing clients for new provisions next tax season

As the 2025 filing season approaches, H.R. 1 introduces significant tax reforms that CPAs must be prepared to navigate. These legislative changes represent some of the most comprehensive tax updates in recent years, affecting both individual and corporate taxpayers. This report provides in-depth analysis and guidance on H.R. 1.

From The Tax Adviser

September 30, 2025

Current developments in taxation of individuals: Part 1

August 30, 2025

2025 tax software survey

August 30, 2025

Are you doing all you can to keep the cash method for your clients?

July 31, 2025

Current developments in S corporations

MAGAZINE

October 2025

October 2025

October 2025
September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
July 2025

July 2025

July 2025
June 2025

June 2025

June 2025
May 2025

May 2025

May 2025
April 2025

April 2025

April 2025
March 2025

March 2025

March 2025
February 2025

February 2025

February 2025
January 2025

January 2025

January 2025
December 2024

December 2024

December 2024
November 2024

November 2024

November 2024
view all

View All

http://JofA_Default_Mag_cover_small_official_blue

PUSH NOTIFICATIONS

Coming soon: Learn about important news

CPA LETTER DAILY EMAIL

CPA Letter Logo

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • X Logo JofA on X
  • facebook JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed rss feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2025 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.