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This study was conducted to determine the teaching strategies employed by instructors in accounting classes for non-accounting students. The researcher specifically focused on the teaching strategies employed by Accounting instructors for non-accounting students enrolled in basic accounting courses since most of the instructors in accounting subjects are non-education graduates. The schools with 500 or fewer populations offering Information Technology (IT) degree or IT related programs were included from the respondent-schools.

This study was carried out during the academic year 2012-2013 in the selected schools in Nueva Ecija. There were 291 students enrolled in an Accounting course under the Information Technology programs/degrees. Only ten instructor-respondents represented the ten schools under study because they offer only one accounting subject with three sections in the said schools.

A set of classroom activities geared towards enhancing learning strategies, which is hoped to result in effective instruction was developed. The activities are of uniform format but are generic that each may be applied to a specific topic in accounting that will enhance their critical thinking ability.

The activities may be used to supplement the currently used teaching strategy by the Accounting instructor. They may be used to give variation to the traditional and often used strategies by the teacher. The procedures are easy to follow and manageable.

Keywords: Teaching Strategies, Accounting, Classroom Activities


One of the most fundamental problems facing the non-accounting students for accounting subjects these days is critical thinking development. This analytical skill becomes increasingly important because comprehending this business subject depends upon their critical thinking ability. Without this skill, understanding this subject matter becomes a challenge (Lloyd and Abbey, 2009). Furthermore, most of the accounting subjects’ instructors are non-education graduates who took business courses and are working in the business world. Since they are not adept with different teaching strategies, their teaching efficiency for this subject might not be fully attained, especially if non-accounting students are involved.

Instructional strategies determine the approach a teacher may take to achieve learning objectives. Teachers use instructional methods to create learning environments and specify the nature of the activity in which the teacher and learner will be involved during the lesson. While particular methods are often associated with specific strategies, some methods may be found within various strategies. Teaching strategies are the conscious thoughts and actions that even accounting teachers must take to achieve a teaching and learning goal. The strategies are usually tied with students' needs and interests to enhance learning and are based on many learning styles (Ekwensi, 2006).

Additionally, effective accounting instructors must have mastery of the subject matter, even if they usually are Accountancy graduates. They also need the ability to let the learner understand the concepts. This means that the accounting instructors can present the lessons logically, systematically, and analytically. They can use strategies that they feel are effective for the type of students they have. Teachers should not confine themselves to the textbook's content, but they should relate the subject matter with the time's relevant issues (Zulueta, 2007).


There are varieties of teaching strategies that accounting instructors can use to improve student learning. These strategies can be expected to vary depending on the set of students he is teaching and the topic he is discussing. For example, in an accounting class where students are encountering first-hand notes about the accounting subject, in order for them to understand the idea of the subject, it is best if the instructor gives an overview about accounting and the relevance of why the subject is included in their curriculum. In this regard, teaching strategy is very important so that the instructor can motivate the students to love the subjects even if it involves critical thinking.

This study was anchored on Becker and Schneider's (2004) Motivating Students: 8 Simple Rules for Teachers. The principles of accounting have the reputation of being a "hard and boring" course. It is not easy to motivate students to invest the time and effort necessary to succeed. To meet this challenge, Becker and Schneider assembled a list of eight simple rules for keeping students focused and motivated. However, these rules are not exclusive, and they are not just for those who teach accounting classes. These suggestions apply to any course students find hard and tedious, and we think that makes them broadly applicable.

Following are the said rules: the first rule is to emphasize the most critical concepts continuously. Second, provide students with a "visual aid" when possible to explain abstract concepts. Third, rely on logic when applicable. Point out to students which information is a mere "fact" that must be memorized and which course material is based upon "logic." Rule number four is to use in-class activities to reinforce newly presented material. Rule number five is to help students create a "link" when teaching something new. The odds of learning the new material significantly increase if the student can "link" the new material to something already learned. The sixth rule is to recognize the importance of vocabulary in a course. The seventh is to treat students with respect. Lastly, hold students to a high standard.

While each of these rules can help motivate even the most lethargic student, rules 7 and 8 are the most important. The first six rules will have a lesser impact and might be an exercise in futility without students being treated with respect and held high standards.

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