A Pedagogical Note on Leveraging Spreadsheets to Achieve Sticky Learning in Accounting

Educators define “sticky” learning assignments as those that result in long-term retention (Thompson, 2012). For spreadsheet assignments, sticky learning begins with having students solve accounting problems rather than simply going through the mechanics of utilizing spreadsheet tools. The most important element of this approach is the creation of gates for accounting spreadsheet assignments. Students “open the gate” by completing a basic accounting problem “by hand” before creating the spreadsheet solution. Ideally, teachers can play a buddy (mentor) role to guide each student through the processes of opening the gate and completing the spreadsheet assignment. Teachers further enhance sticky learning by adding reality through practitioner involvement and through escaping traditional accounting-curriculum expectations by requiring spreadsheet solutions derived across several courses simultaneously.