Teaching Behavioral Aspects of Performance Evaluation: An Experiential Approach.
指出传统教学在讲授绩效评估行为层面存在不足，提出基于学生体验的教学方法，并介绍两个体验式练习，建议在会计教学中推广。
Abstract ABSTRACT: Based on a careful examination of the traditional approach to teaching behavioral aspects of performance evaluation, this paper concludes that there are some serious instructional gaps in teaching the topic. The paper argues that new pedagogical approaches based on student-generated experiences are effective in teaching behavioral aspects of accounting. Two experiential exercises developed by the author are also presented and discussed in the paper. Finally, the paper recommends development and wider adoption of experiential exercises in teaching behavioral aspects of accounting.