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Accounting Students’ Planning, Writing, and Performance on a Time‐Constrained Case Analysis: Effects of Self‐Talk and Prior Achievement

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  • Fred Phillips
  • Regan N. Schmidt

Abstract

When writing a case analysis, most students first allocate time to plan the content and structure of their response, and then proceed to write with differing degrees of urgency, the outcomes of which are case responses of differing quality. This study examines the extent to which planning time influences writing urgency and, ultimately, the quality of case responses in a time‐constrained setting. It also investigates whether these behaviors and outcomes depend on students’ frame of mind, by experimentally inducing differing types of pre‐examination self‐talk. Analyses show that planning time was negatively associated with writing urgency; students who spent more time planning subsequently wrote with less urgency. Writing urgency was positively associated with case response quality and, after controlling for differences in writing urgency, planning time was positively associated with response quality. Results indicate that different planning and writing behaviors can be induced by different forms of self‐talk prior to the writing task. Relative to interrogative self‐talk (“Will I …?”), exclamatory self‐talk (“I will …!”) caused higher‐achieving students to spend more time planning, but then write with less urgency and subsequently produce lower‐quality case responses. Conversely, after engaging in exclamatory rather than interrogative self‐talk, lower‐achieving students spent less time planning but then wrote with greater urgency and produced higher‐quality responses. These results indicate that (i) planning significantly affects writing and performance, (ii) students can influence their own planning behavior through pre‐task self‐talk, but (iii) pre‐task self‐talk can be beneficial or detrimental depending on students’ prior achievement. Lorsqu'ils rédigent une étude de cas, la plupart des étudiants accordent d'abord du temps à la planification du contenu et de la structure de leur réponse et procèdent ensuite à la rédaction avec différents degrés d'urgence, ce qui fait que la qualité des réponses varie. Les auteurs étudient la mesure dans laquelle la planification du temps influe sur l'urgence de rédiger et, en définitive, sur la qualité des réponses lorsque la durée de l'exercice est limitée. Ils vérifient également si ces comportements et ces résultats dépendent de l’état d'esprit des étudiants en procédant à une expérience dans le cadre de laquelle les étudiants sont invités à se livrer à différents types de monologues intérieurs préalablement à l'examen. L'analyse des résultats de cette expérience montre que le temps de planification est en relation négative avec l'urgence de rédiger ; les étudiants qui consacrent davantage de temps à la planification rédigent par la suite avec moins d'urgence. L'urgence de rédiger est en relation positive avec la qualité de la réponse et, une fois contrôlées les différences dans l'urgence de rédiger, le temps de planification présente un lien positif avec la qualité de la réponse. Les résultats de l'expérience révèlent que différentes formes de monologue intérieur préalablement à la tâche de rédaction peuvent favoriser des comportements de planification et de rédaction différents. Par rapport au monologue interrogatif (« Vais‐je… ? »), le monologue exclamatif (« Je vais… ! ») pousse les étudiants les mieux notés à consacrer davantage de temps à la planification mais à rédiger ensuite avec moins d'urgence, ce qui fait que la qualité de leurs réponses est plus faible. Inversement, après s’être livrés à un monologue exclamatif plutôt qu'interrogatif, les étudiants moins bien notés consacrent moins de temps à la planification mais rédigent ensuite avec une plus grande urgence et produisent des réponses de qualité supérieure. Ces observations indiquent que i) la planification a une incidence significative sur la rédaction et la performance, ii) les étudiants peuvent influencer leur propre comportement de planification grâce à un monologue intérieur préalable à l'exécution de la tâche, mais iii) le monologue intérieur préalable à l'exécution de la tâche peut être bénéfique ou préjudiciable selon le succès passé des étudiants.

Suggested Citation

  • Fred Phillips & Regan N. Schmidt, 2016. "Accounting Students’ Planning, Writing, and Performance on a Time‐Constrained Case Analysis: Effects of Self‐Talk and Prior Achievement," Accounting Perspectives, John Wiley & Sons, vol. 15(4), pages 311-329, December.
  • Handle: RePEc:wly:accper:v:15:y:2016:i:4:p:311-329
    DOI: 10.1111/1911-3838.12132
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