The effect of using crossword puzzles as a review method in Principles of Accounting on the achievement and attitude of students

This study was developed to examine the effect of implementing an active learning method, using crossword puzzles as examination reviews, throughout an entire semester in a college level second semester accounting course. Active learning puts the responsibility of organizing what is to be learned in the hands of the learners themselves and ideally lends itself to a more diverse range of learning styles. This study compares student overall accounting achievement, overall retention of material learned, conceptual understanding, procedural knowledge, problem solving skill and attitude toward accounting between students using a traditional review method and students using cross word puzzles as review material. Statistical results indicate that the use of an active learning tool for examination review is a viable alternative although the higher level of achievement was not sufficiently great to warrant statistical significance. Students in the experimental section did indicate a significantly higher degree of enjoyment of the class than did those students in the traditional review section. Further research is needed to examine these results in order to provide greater generalizability to various student populations. Replication of this research using other research methodologies may add clarity and more insight into the use of active learning in the accounting classroom.