Applying the Principles of Soccer Training to the Design and Delivery of Classes in Introductory Accounting Courses†
Abstract
enAccounting instructors face numerous challenges in structuring and teaching accounting classes. This paper describes the experience of redesigning classes in an introductory accounting course to follow the format of team training sessions in the sport of soccer. The soccer format includes six sections: warm-up, balance/agility/coordination, skill/technique, simplified small game, game, and cooldown. We explain how the activities in each of these sections can be translated into parts of a class session. While adopting this format requires instructors to invest time in preparation and to be flexible and responsive when facilitating classes, informal results indicate that this class format is rewarding for both instructor and students and that it enhances student performance and experience. We suggest that elements of this class format could be successfully adopted for courses in other business subjects, and in nonbusiness disciplines.
Application des principes d'entraînement de soccer à la conception et à l'enseignement de cours d'introduction à la comptabilité Résumé
frLes enseignants en comptabilité ont maints défis à relever dans la structuration et l'enseignement des cours de comptabilité. Les auteurs décrivent l'expérience de réaménagement de l'enseignement dans un cours d'introduction à la comptabilité afin de l'adapter au modèle des séances d'entraînement des équipes de soccer qui comportent six phases : échauffement, équilibre-agilité-coordination, habiletés-technique, version simplifiée du jeu, jeu et refroidissement. Les auteurs expliquent comment les activités de chacune de ces phases peuvent être converties en éléments d'une session de cours. Bien que l'adoption de ce modèle exige des enseignants qu'ils consacrent du temps à la préparation des cours et fassent preuve de souplesse et de réceptivité dans leur enseignement, les résultats préliminaires révèlent que ce modèle est bénéfique tant pour l'enseignant que pour les étudiants et qu'il contribue à la performance et à l'expérience des étudiants. De l'avis des auteurs, les éléments de ce modèle d'enseignement pourraient être adoptés avec succès dans l'enseignement d'autres matières relevant de la gestion ainsi que d'autres disciplines.
Previous research on accounting education in post-secondary institutions has identified a number of challenges faced by instructors of accounting courses, particularly at the introductory level. Since accounting is a mandatory course in nearly every business program, enrollments in accounting classes are usually a mix of students who are interested in accounting and students who are in the course only because they are required to take it. This results in a wide range of student levels of motivation and interest within a single class (Jones and Fields, 2001). In some researchers' opinions, accounting classes have focused on rote learning and content coverage at the expense of in-depth examination of information and development of analytical skills (Muldoon, Pawsey, and Palm, 2007). This problem is exacerbated by the demands in more advanced accounting courses, and in the accounting profession, for not only the technical skills required to perform accounting functions but also conceptual and analytic understandings of the subject (Jones and Davidson, 2007). Students' perceptions of accounting and accountants may also be problematic. Students tend to perceive introductory accounting courses as difficult in comparison to other courses (Malgwi, 2006), and tend to perceive accountants as “structured,” “precise,” and “solitary” (Wessels and Steenkamp, 2009). Thus, introductory accounting is often identified as a “high-risk” course, with high withdrawal and failure rates (Jones and Fields, 2001; Jones and Davidson, 2007).
In attempts to address these challenges, some research in accounting education has explored different models of class delivery and instruction. These models have included restructuring in-class tasks to emphasize cognitive skills (Springer and Borthick, 2007); adding supplemental instruction using collaborative learning techniques to emphasize learning strategies and critical thinking (Jones and Fields, 2001); and making electronic tutoring available between classes (Johnson, Phillips, and Chase, 2009). However, the majority of these models focus on providing students with assistance and support outside of class time. Beyond the acknowledgement that a traditional lecture-based format may not be beneficial for all accounting students (Abeysekera, 2008; Buckhaultz and Fisher, 2011), there appears to be limited research on the effectiveness of alternative structures for class sessions in introductory accounting courses.
This paper describes an alternative method of structuring class sessions in an introductory accounting course—a method that, we propose, can also address some of the challenges of delivering this type of course. The structure uses a number of individual in-class elements that have previously been identified as effective methodologies in teaching introductory accounting, such as games (e.g., Mastilak, 2012), problem-based learning (e.g., Hansen, 2006), active learning (e.g., Brickner and Etter, 2008), and collaboration in small groups (e.g., Cheng and Chen, 2008). However, this structure uses these techniques in combination and in sequence, rather than in isolation and builds on the resulting synergies. The structure also addresses the suggestion that effective sport coaching and effective instruction in business courses are similar, in that both respond to identified student needs, facilitate skill practice, and provide continuous feedback (Snyder, 2009). The structure accomplishes this by drawing on the instructional techniques and session format used in coaching the sport of soccer. We propose that this structure has a great deal of potential to improve the experience of the introductory accounting class for both students and instructors.
Overview of the Soccer-Based Accounting Class Format
The format for introductory accounting classes described in this discussion is based on the individual session structure for soccer training developed by the British Columbia Soccer Association (BC Soccer Association, 2011) and the Canadian Soccer Association (Canadian Soccer Association, 2008). The first author of this paper is an accounting instructor and an experienced coach of competitive youth soccer players ranging in age from 5 to 14 years old. The format of soccer training sessions was adapted to his accounting classes based on his own experience of using this format in soccer coaching and the positive results it generated there. Some research has explored general applications of sports-based concepts to management education, such as using sport metaphors to explain business theories (Offstein and Neck, 2003) or using teamwork lessons from sports to influence the performance of classroom or workplace teams (Katz, 2001). But, surprisingly, there is no significant amount of published research on using sport training models as a model for the structure of class sessions—although it could be argued that academic classes are similar to sports training in that participants are continually being introduced to increasingly challenging skills and being encouraged to understand and apply them.
This particular soccer training format was developed as part of a larger response to challenges affecting the growth and improvement of Canadian soccer. The problems in Canadian soccer most relevant to this discussion are inconsistent player development; competition formats unsuited to players and geographic regions; and a lack of support for long-term player development and for lifelong participation in the sport. These problems can be paralleled to accounting instructors' problems of differing student attitudes, experience, and interest; class formats not meeting the instructional or development needs of students; and the experience of the introductory course discouraging students from completing the course or from taking other accounting courses. Experimenting with the structure of individual accounting classes will not necessarily solve all of these problems, just as experimenting with the structure of an individual soccer training session will not solve all the problems the sport of soccer faces in Canada; but we believe that the format described in this paper has great potential for addressing at least some of the classroom and course problems faced by accounting instructors.
The session format described here is used in the introductory accounting course in a four-year Bachelor of Business Administration (BBA) program. The three-credit course meets once a week throughout a 15-week semester, with each class session scheduled for two and a half hours of instructional time. Generally, the course has a full enrollment (36 students) in each section, with several sections offered every semester. The course is required in most of the business school's programs, and business students usually take the course in their first year of enrollment. Students enrolled in the course include not only students in programs in the business school but also students taking the course in preparation for admittance to a business school program, and students from other programs taking the course as an elective.
In the soccer-based format, the structure of each class session is based on four foundational principles. The content of each class is then delivered in six segments parallel to the six segments of a soccer training session: warm-up, balance/ability/coordination, skill/technique, simplified small game, game, and cooldown. While individual elements of each part of the soccer-based format have all been previously used in classroom settings (e.g., pop quizzes, notes with key points, group problem solving), the contribution that this format makes is in ordering and synthesizing these elements throughout the six segments, so that skills are progressively introduced, acquired, and tested to increase gradually students' knowledge and ability.
The following discussion will explain the framework of the format and its six operational segments as they are structured in soccer training and as they are applied to the design of the six segments of the accounting class. For simplicity, when comparing this structure in soccer and classroom settings, we will use the term “session leader” when collectively describing the soccer coach and the accounting instructor, and “session” to describe collectively an individual soccer training session and a class session of the accounting course.
The Foundational Framework
The framework underlying the design of the soccer training session, and the design of the soccer-based format in the accounting class, incorporates four themes.
Reducing Distractions
Soccer coaches keep the soccer balls away from the players until the players need to work with them. Powerpoint is not used in the accounting class, and students must turn off their cellphones and put them away. In both situations, participants' attention is not diverted and is focused on the session leader.
Adaptation
A soccer training session and an accounting class will both include participants with varying skill levels and learning styles. The session leader cannot deliver the material in an identical format or at an identical pace for every participant if all participants are to improve their knowledge or skill. The session leader must be able to determine the skill level of each participant and then to assign material structured to fit each participant's needs and help them be the best at whatever they are capable of.
Preparation and Organization
The session leader must have the structure of the session thoroughly planned in advance with all necessary resources at hand. In the soccer setting, this means planning the content of each part of the session and ensuring that resources such as training equipment and coaching assistants will be available as needed. The soccer participants are expected to arrive at practice on time, to be rested and ready to play, and to bring the equipment they will need. In the accounting class, the session leader prepares a “Coles Notes”-style one-page handout summarizing the key points of the class material; this handout is posted online in advance of the class. The students are expected to have read the handout and the relevant textbook sections, to prepare and bring to class any assigned material, and to arrive at class on time and ready to work. In some classes, students are also required, prior to the class session, to complete a series of online homework and assessment tools, which use algorithmic versions of textbook questions for additional skill practice.
Healthy Competition
Skill development is an important part of training and learning, but testing skills competitively, with everyone having a chance to win, reinforces the acquired skills. Creating competitors starts with creating a competitive environment in practice. Soccer coaches often apply a concept called the “competitive cauldron,” developed by American collegiate soccer coach Anson Dorrance, to foster competitiveness in athletes. For example, every time a player touches a soccer ball, they are graded in some way, and coaches then use those evaluations to build a report card on the player's performance for the season. If evaluations are posted for everyone to see, players are more likely to hold themselves accountable for their own performance. At the same time, competition should be structured so that it is healthy, fair, and fun. In the accounting class, students' work is regularly shared and discussed, so that students are able to assess changes in their own performance and to measure their own learning against the performance of the class as a whole.
In both the classroom and the soccer setting, the six segments of the session must seamlessly transition from one to the other. However, the session leader must also be sensitive to the general mood of the session participants and be prepared to accommodate that within the session structure as well. For example, allowing an unplanned 10 minutes of social time at the start of a session may seem like a waste of instructional or training time, but it may be worthwhile if it helps participants to be more focused and to work harder during the rest of the session.
The Six Segments
Warm-Up
In a soccer training session, the warm-up segment begins the session by getting the players physically and mentally ready to play. This segment gets the players moving so that they are ready for the drills that will follow and so that they avoid injury and are aware of the field and players around then. The segment starts slowly, and then increases in pace and intensity.
The accounting class starts with a story (usually drawn from the session leader's own professional experience) that demonstrates the practical importance of the skill or knowledge that the class session will focus on. The story is followed by an activity such as a pop quiz. The story entertains the students but, along with the quiz, also gets them thinking about the session topic. The quiz usually includes four to six basic questions and two or three fun questions; marks are also awarded for following the prescribed answer sheet format (on an 8 ½” by 11” sheet of paper, with full name and date included). The questions are very short, and the answer format is designed so that a quick visual scan of the quiz paper can quickly determine how many answers are correct. Students may be asked to mark each other's papers, or the session leader may mark the papers using an evaluation standard that does not require a complete review of each quiz paper (e.g., any three correct answers equals a pass). The session leader then posts the numbers of passes and failures on the board, along with the mark that is the cutoff point between passing and failing. This lets students know how their initial knowledge of the subject compares to the overall level of knowledge among the entire class. The marks for the quiz are calculated eventually into the participation component of the course grade, which gives students further motivation to understand the material.
Balance/Agility/Coordination
This segment of the soccer training session incorporates drills such as running patterns in and around rope ladders laid out on the field, rotating quickly through different activities in a circuit, and doing exercises with other participants to increase coordination and cooperation. The segment is designed to work soccer-specific muscles with proper mechanics, to improve participants' coordination with and response to the actions of other participants, and to engage participants in a range of activities that they may not be completely comfortable with.
In the accounting class, this segment begins with a short problem-solving exercise requiring a basic skill, such as using certain functions on a financial calculator. The students work on the problem individually; the session leader then chooses 10 students at random to give their answers, which are then posted on the board. There will likely be a range of answers to the problem. The session leader initially will not identify which posted answers are correct. Instead, the session leader will ask some of the selected students to describe how they arrived at their answer (ideally demonstrating the reasoning leading to both a correct and an incorrect answer) or ask other students to mark the selected answers. The session leader will then ask all the students to do a similar problem, or may change the original problem slightly and ask the students to recalculate their answers. Students may be asked to work in small groups or to help each other if some are obviously struggling with these problems.
The steps of assigning problems and then sharing the solutions generated by students are repeated until 95 percent of the class is arriving at the correct answer to the problem. This iterative process serves the function of developing all the class members' ability to the same general level, so that this collective skill level can serve as a basis for the learning activities in the rest of the class session. The structure of this process also emphasizes to students the importance of not only arriving at the correct answer, but also being able to demonstrate the reasoning and procedure that led to the answer.
Skill/Technique
In a soccer training session, this segment includes drills that develop specific skills used in a soccer game. The drills generally cover such skills as controlling possession of the ball, passing and receiving, shielding the ball, and moving the ball around the field. In this segment, participants also work on interacting with and responding to the actions of other players and anticipating how their strategic choices will affect subsequent play in a game. If participants are comfortable with executing a skill, they may be challenged to continue developing the skill through a higher level of complexity in the same drill; for example, if they are confident in passing a ball to another player, they may then be directed to pass using only their weaker foot.
The accounting class uses this same format in this segment by initially directing students to work on a smaller part of a bigger skill or question. For example, for working on part of a bigger skill, students could be asked to work on one part of an amortization table. After they have mastered how amortization works for one time period, they would then be assigned to do the same calculations for other time periods. If students complete the entire table early, they could be asked to prepare the journal entry for selected information in the table. If students are asked to answer one part of a bigger question, the question would be a large multifaceted question similar to a final exam question, and students would work through it in stages. The students are always aware that they are working on only one part of the skill or question, which helps them focus on developing familiarity with that particular segment to lead to the goal of being able to successfully complete the larger skill or question.
Simplified Small Game
At this point in the soccer training session, the participants engage in a short game simulation that the session leader designs to develop further the skills addressed in the previous segments and to give the participants more practice with any skills that may need greater attention. For example, if participants are struggling with the skill of controlling the ball, the session leader may set up a small game in one part of the field in which five attacking players must continually keep the ball away from two defending players. Participants may also switch roles and positions during these simulations so that they can develop strategies for responding to different types of plays. The session leader may also “freeze” the action during the simulation; for example, to explain strategic possibilities (or “coaching points”) in the small game situation or to emphasize positive decisions or actions on the part of the participants.
In the accounting class, during this part of the class the session leader chooses a question similar in format and complexity to an exam question and explains, using a whiteboard, how the question would be answered and how the answer would be marked. With that example left on the board as a template for students to follow, new groups of students are then assigned a similar question and asked to develop a collective solution. When the groups have completed their solution, they write their answers on the whiteboard, and each group has the opportunity to assign marks to the other groups' answers. If the student groups answer the question correctly, then a second, more difficult question is assigned. If the answers are mostly incorrect, then the session leader explains where the answers are problematic, and the student groups are assigned a similar or easier question to work on. All the questions and solutions are posted online after the class, so that students have examples of exam questions and marking standards to refer to when they are working on their own.
Game
The soccer training session then proceeds to a game, which may be slightly shorter or smaller-scale than an actual competitive game but which is operated as much as possible like a regular game, under game rules and with officiating. The objective of this part of the training session is to focus on using the skills addressed in the previous segments in a game situation.
In the accounting class, the session leader distributes a question or a set of questions on a handout that is formatted identically to an examination paper. The questions have a time limit for completion (similar to the time limits that will apply to upcoming exams and quizzes), and students must complete the questions before they are permitted to leave at the end of the class. Depending on the students' performance in the previous segments of the class, students may work on the questions individually or in teams. However, regardless of how many students are working on each question, time limits are strictly enforced for each question's completion. Students who complete an answer to a question before the time limit has expired must have their solution checked and approved by the session leader before they can work on the next question. This format gives students experience in using their skills and knowledge in a time-controlled situation similar to an exam, while also having access to immediate assistance and feedback to help their performance.
Cooldown
After the soccer game, the training session ends with light jogging and stretching for the participants’ joints and muscles to recover from the physical stresses of the game. While the participants are cooling down, the session leader verbally reinforces the skills that were introduced and/or developed during the entire session and explains how the content of this session relates to upcoming games and to previous and future training sessions. The session leader's emphasis is positive, focusing on improvements that were achieved during the session and on the next opportunities for participants to improve their skills or to acquire new, more difficult ones. If any metrics have been calculated in this session or across consecutive sessions (e.g., time to complete a certain number of repetitions of a skill or shots on goal during the small game simulation or the competitive game), these can be mentioned at this point to emphasize the participants’ progress or to highlight skills or activities where further attention and focus is needed.
The accounting class concludes with a debriefing on the skills or knowledge emphasized during the session, with a focus on how to best utilize these in an exam situation. The session leader emphasizes the theme that an answer to an exam question can include parts that will be “easy marks” but that it is important to master the “easy” parts of the question in order to successfully complete the more challenging parts of the question. The same theme is emphasized in encouraging students to read the relevant parts of the textbook and to study between classes. Students are encouraged to practice the easy parts of the material first and to be confident with those in order to succeed in addressing the more difficult material. The session leader also recommends additional questions or textbook problems on the session's material for students who feel they need more practice or who want to further develop their skills related to the material. The answers to these additional questions or problems are posted online after class.
The six segments of the class format, the content of each segment, and the time usually allocated for each segment are outlined below in Table 1.
| Soccer coaching format | Accounting class format | Time needed for segment of accounting class | |
|---|---|---|---|
| Warm-Up | Getting players moving and physically prepared | Introductory story and activity to demonstrate practical importance of skills and knowledge that class session will cover | 10 to 20 minutes |
| Balance/Agility/Coordination | Individual drills to work specific muscles with proper mechanics, improve coordination with other players, and expand players’ range of activities | Short problem-solving exercise with randomly chosen student answers posted on board; subsequent rounds of assigning questions and sharing answers until 95 percent of class can arrive at correct answer | 15 to 30 minutes |
| Skill/Technique | Team drills with the ball and with other players, to develop specific skills used in game and to develop ability to make strategic decisions | Students work on smaller part(s) of bigger question, to develop skills to be used in answering complete question | 15 to 30 minutes |
| Simplified Small Game | Participation in game simulation designed to build on skills used in previous segments; session leader structures game to improve players’ skills and strategies | Session leader works through question similar to exam question; students work through similar question(s) while receiving feedback | 15 to 30 minutes |
| Game | Game played under game rules and with officiating | Students answer questions on handout under exam conditions | 45 to 60 minutes |
| Cooldown | Participants jog and stretch while session leader verbally reinforces content of session and relates it to upcoming activities | Session leader debriefs skills and knowledge covered in class and recommends additional resources to review and prepare for next class | 5 to 10 minutes |
Benefits and Drawbacks for Students in the Soccer-Based Accounting Class Format
The soccer-based format directly addresses many of the problems identified in previous research on designing and effectively delivering introductory accounting classes. The flexibility and adaptability of the format can accommodate and address the needs of students with a wide range of skills, motivations, and interests. The emphasis on collaboration and interactivity in the class activities counteracts negative stereotypes of accounting and accounting classes, and the regular feedback and specialized support from the instructor may help retain students who otherwise might be discouraged by a traditional lecture format or by their perceived inability to master the course material. The students are not specifically made aware of the soccer-based format, but they are continually reminded of the skill progression inherent in the format and the applicability of the course content to exams and to real-life accounting practice—both of which build and sustain their interest.
From the instructor's perspective, using the soccer-based format in an accounting class is gratifying because during each class session it allows each student to improve at whatever they are able to do. Some students may still be struggling with relatively basic concepts, while others may be able to work on much more advanced assignments, but the flexibility within this structure, along with continual demonstration and feedback, allows each student to improve their own skills at their own level. The emphasis on active learning and on students’ continual participation also means much more engagement from the class than in a traditional lecture format. Another benefit of the soccer-based format is that the instructor can give students more focused feedback and assistance, since specific difficulties become apparent as students develop solutions to the assigned problems or questions. More advanced students are challenged with additional questions or more difficult material, which helps to keep them engaged and motivated if other students are still struggling to master more basic concepts.
Additionally, in the soccer-based format, students have the opportunity to learn not only from the instructor but also from other students or groups of students, especially since the emphasis in problem solving or in answering questions is as much on the process as it is on the outcome. Students are better prepared for exams because they have been introduced to exam-style questions in class under exam-like conditions, have seen how to develop answers and strategies to score well on those types of questions, and have been shown how the answers will be marked. Very few students ever perceive the actual exams in the course as unfair; and, anecdotally, the numbers of very low marks on exams has decreased in the classes using the soccer-based format.
Because of the collaborative nature of the session structure, the format lends itself potentially to greater learning for students with deficiencies in English language skills or mathematics skills. These students tend to be more comfortable working in small groups and being supported by their fellow students in interactive and progressive learning, rather than struggling to comprehend content delivered in a traditional lecture format. Also, students having difficulty with the material are encouraged to focus on what they are able to accomplish or learn and to use that knowledge to “fix” difficulties with the topics that they find more challenging. The instructor is available for consultation through email or in office hours and makes a point of contacting students with low marks to offer feedback on their problem areas. Anecdotally, these techniques have been very effective in encouraging low-performing students to continue in the class. These students may not achieve high grades, but they generally gain enough mastery of the material to be able to pass the course.
The major drawback for students in the soccer-based format is that lazy students do not generally perform well in the class or on exams. As indicated by some of the literature previously referenced, accounting classes, particularly at the introductory level, usually include students with many different motivations and reasons for being in the class. A student who is not interested in accounting and/or who is not willing to invest the effort needed to improve their skills will not be well served by this class format. However, such a student would probably not do well in any format of accounting class, if they are fundamentally disinterested in the subject and unwilling to practice skills in class or on their own. Students who fail the course in the soccer-based format are generally those having problems with the material who are not responsive to feedback or who are unwilling to put in the effort to address the problems in their performance.
One criticism of the soccer-based format might be that it “teaches to the test”—that the class sessions are focused on developing students’ exam-passing skills, rather than assisting them truly to understand the material. There are two responses to this criticism. One is that, although some instructors may not like to acknowledge this, many students define understanding the material as being able to pass the test. The soccer-based format builds on this tendency by using the exposure to the exam format and exam-style questions as the “hook” to get students interested in engaging with and understanding the material. The other response is that, while the soccer-based format emphasizes students being able to answer exam-style questions, the student–instructor interaction in the classes, along with the course materials (e.g., the textbook), emphasizes real-life skills that students will be expected to understand and use in the workplace. These skills include not only being able to answer questions correctly, but also being able to reason through the different dimensions of a problem and to make appropriate strategic choices in solving it. Thus, students know that understanding and engaging with the course material is essential not only for passing exams, but also for future employment and professional success.
Recommendations for Instructors in Adopting the Soccer-Based Format
The soccer-based format requires a significant investment of preparation time on the part of the instructor. The instructor must decide on the content of each class and then design the format of the class and the accompanying materials (e.g., “Coles Notes”-style handouts, serial question sets of increasing complexity). Exam questions usually must be written by the instructor, and the exams usually must be individually marked by hand, which can be time consuming. The format and style of the questions used in class are usually more complex and detailed than the questions made available with course textbooks (in the book itself or in test banks), so it is usually not possible to use pre-written questions from other sources for exam questions, and the instructor must write the questions themselves. The way in which marks are allocated for exam questions—based on the process of answering the question, as well as the actual answer—also makes it nearly impossible to use automated marking methods such as Scantron. The instructor must evaluate each individual answer for the appropriate use of reasoning and problem-solving skills, as well as for the accuracy of the answer, which can be a lengthy process.
Because it is difficult to predict accurately the pace at which students will go through exercises or questions in class, we recommend, for example, preparing twice as many in-class questions as the instructor anticipates may be needed, with the questions representing a progression of skill. It is also important for the instructor not to feel compelled to use every piece of material they have prepared for the class. A key feature in the success of the soccer-based format is adjustment, either during the session or throughout the semester, to the students’ rate of progress or their ability to comprehend the material. Thus, for example, if the class quickly completes an easy question, it may be more productive for the instructor to skip over some of the other easier questions and to move directly to one of the more challenging questions.
Because of the range of student ability in a typical accounting class, it is important that the material be at an appropriate level of difficulty. Generally, in the soccer-based format, the starting point in the material is at the lower end of the range. This allows the instructor to identify and support students having trouble with the material as well as those with higher levels of ability, and to ensure that more appropriately challenging material is directed toward the students with more advanced skills.
Instructors may also need to adjust their teaching styles to use the soccer-based format sucessfully. Taking a coaching instruction course, designed for coaching any sport, may help the instructor to understand the reasons for, and the use of, coaching concepts such as the following:
- Show, don't tell. Put the idea or concept into a single picture if possible.
- Show where you're going with a diagram, and prepare a list of steps of how you're going to build up to it.
- Use the training time appropriately. Prepare more materials than you think you will need for the session.
- Use the power of storytelling. Use stories from your own experience or from other real-life sources.
- Don't be afraid to work alongside the students. A coach must be able to show students how they would perform a skill. Sometimes this involves making a mistake in front of the students, but this can create coaching moments. You need to get out of the instructor–student role and more into a coach–player relationship, where, as a coach, you are able to perform tasks alongside students at their level.
Another adaptation that instructors should be prepared to make is to recognize that the soccer-based format puts more responsibility on students than a traditional lecture-based class. Students are encouraged to take responsibility for their learning; they cannot just work on material that they are comfortable with, but must be prepared to challenge themselves with more difficult material. The soccer-based format also puts a strong emphasis not only on students acquiring technical skills, but also on understanding how and why those skills are constructed and being able to use them appropriately. This emphasis, along with the requirements for students’ out-of-class preparation and effort, may require the instructor to have a certain level of confidence in the students’ ability and to invest the time and effort in supporting students who are struggling. However, the majority of students respond well to assuming this additional responsibility, both because it reinforces their own confidence and self-esteem and because they recognize the increase in their own learning that results from it.
Using the soccer-based format also requires an adjustment in the instructor's style of content delivery. The instructor cannot just stand at the front of the class and deliver content in a lecture style. There is minimal, if any, use of Powerpoint in this format. The instructor must possess a cooperative coaching personality and be willing to play more of a facilitation role than a traditional teaching role. While the instructor must be able to keep overall control of the class activities in order for the session to operate smoothly and effectively, the instructor must turn over some responsibility for the class to the students and rely on their commitment and willingness to contribute. The instructor must also bring their own energy and commitment to every class to model the behavior expected from students. However, it should be noted that instructor preparation, flexibility, commitment and energy—all of which this format requires if it is to be used successfully—are also among the qualities that award-winning accounting instructors associate most strongly with improved student learning (Stout and Wygal, 2011).
While the soccer-based format has been developed for use in a class of 36 students with a single instructor, the benefits of the format could also be realized in larger classes if teaching assistants or other individuals were available to act as assistant facilitators. In larger classes, the instructor would serve as the lead facilitator for the session, and each assistant would have responsibility for providing feedback and assistance, under the instructor's guidance, to specific groups of students. The format could also easily be adapted to classes that meet more than once a week by distributing the six class segments across the number of classes. For example, a class that meets twice a week could undertake the balance/agility/coordination and skill/technique segments in the first class of the week, and the simplified small game and game segments in the second class of the week with shorter warm-up and cooldown segments at the start and finish of each class session.
Future Directions
To date, there have been no formal quantitative evaluations of the success of the soccer-based format, such as pre- and post-implementation comparisons of student grades or instructor evaluations, nor comparisons of such measures between classes using and not using the format. It was not possible to collect such evidence for the purposes of this discussion because parts of the format were phased in gradually, and the overall format was adjusted and refined based on student feedback and performance as the implementation progressed. For example, take-home tests were initially assigned as out-of-class work, but the completion rate for these tests was low. Therefore, it was replaced with out-of-class computerized testing using an online product packaged with the course textbook. The computer-based testing format and the assistance available through the textbook's online site has resulted in higher test completion rates, better student performance on these tests, and students being better prepared for class.
Since there were no clearly defined pre- and post-implementation periods, there was no reliable basis for empirical comparisons of student performance in the traditional class format versus the soccer-based format. However, now that the soccer-based format has been more clearly structured and outlined, an obvious direction for future research or development would be to introduce the format in future course offerings and to collect pre- and post-implementation data to determine if there are statistically significant changes in student performance or course/instructor ratings. Such improvements have been observed anecdotally, but more rigorous evidence-based assessment would determine more accurately whether these effects occur or whether there are areas of instructor or student performance within the format that may need further attention.
Another area for future development and future research would be to explore the applicability or effectiveness of the soccer-based format to classes in academic subjects other than accounting. The soccer-based format may be more appropriate to primarily quantitative subjects, such as finance or physics, and to lower-level courses where the primary focus is the acquisition of technical skills and where predetermined methods can be employed to solve problems or questions. The format may be less appropriate in more qualitative subjects such as psychology or organizational behavior, which explore different yet equally valid methods of understanding or explaining events, or in upper-level courses that focus more on skill application and situational analysis. However, even in less quantitative subjects or in courses focusing more on critical thinking, there are elements of the soccer-based format, such as progressively more challenging sets of questions or problems and the sharing and refining of answers that could be used to improve student skills and increase student involvement in class sessions.
