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thank it and discard it. Now, a professor want them to be lifelong learners who compromising their capacity to learn
cannot approach content like clothes, can solve problems and learn content content that will be important for their
asking, “Does this content bring me as needed, even if they did not learn it careers and assist in preparing them to
joy?” That can lead to trouble. For in school? pass the CPA Exam. ■
example, the author of this column
learned in school a commonly taught Authentic preparation
concept in partnership taxation but Maintaining the status quo in ac-
never saw it in practice. This rule is counting education is a dead-end
fun to teach, and it does highlight a proposition. The study described above
partnership theory, but students are un- that tested the application of 4C/ID Contributors
likely to encounter it in practice. In this principles in an upper-level tax course
Patrick Walsh, CPA, Ed.D., is a profes-
case, professors might keep the lesson demonstrates the importance of explor-
sor at Brigham Young University–Idaho
because they are attached to it. Or they ing instructional design theories that
in Rexburg, Idaho. Annette Nellen,
may fear that even though they did not can prepare accounting students for
Esq., CPA, CGMA, is a professor in the
use it in practice, one of their students today’s technology-enhanced environ-
Department of Accounting and Finance
might. These two concerns can prevent ments without sacrificing their ability
at San José State University in San José,
professors from eliminating content to learn the content. The study is only a
Calif., and is a past chair of the AICPA
that students are unlikely to use. Pro- first step in applying one instructional
Tax Executive Committee. For more
fessors are making a choice: Do they design model in accounting higher
information about this column, contact
want their students to be regurgitators education. The results nonetheless in-
thetaxadviser@aicpa.org.
of facts but unable to apply a concept dicate that 4C/ID can prepare students
in a real-world setting? Or do they to solve authentic problems without

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