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...ducational method of lecture presented to previoussgenerations. The literature supports the position that additional teaching methods are needed insorder to effectively educate Generation Y students (=-=Prensky, 2001-=-; Brozik & Zapalska, 1999;sAlbrecht, 1995). Consequently, the primary goal of this dissertation is to examine the ability ofsGeneration Y students to achieve greater cognitive retention when the instr...

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...presented.sKurt Squire tested one game, Civilization III, as to students' ability to relateshistory with various regions and people groups as well as how all aspects of history relatesto one another (=-=Squire & Jenkins, 2003-=-). Squire determined from the research that thosesstudents who were given the opportunity to play the game were in a better position tosunderstand and relate the various aspects of history as opposed ...

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...to be ineffective.sBloom's Taxonomy, commonly thought of as a progression of learning (Atherton,s2005a; Atherton, 2005b), specifically defines cognition (Clark, 2007) and variousscognitive abilities (=-=Forehand, 2005-=-) that may be achieved during the learning process.sOften shown in a diagram as a pyramid (Huitt, 2004), Bloom's Taxonomy, has beensutilized to align teaching pedagogy with that of student learning (F...

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...rther reproduction prohibited without permission. Cognitive Retention 44sinformation and knowledge not by finding it in a textbook, but by connecting tosthe Internet. (Oblinger, 2005 as referenced by =-=Skiba & Barton, 2006-=-, p.5)sThe use of games and simulations will provide the students with the tactilesexperience believed to be an essential component of their education as referencedsin Matzo et al. (2003). Further, th...

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... learning.sLearning style is best defined as the way a person, particularly a student,s" ... concentrates on, processes, internalizes, and remembers new and difficult academicsinformation or skills" (=-=Shaughnessy, 1998-=-, " 1). Through the utilization ofa particularslearning style, a student should be able to recall information at some point in the futures(Lee, McCool, & Napieralski, 2000).sUndergraduate students wer...

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...thods as instructions and experiences will besboth heard and seen respectively. (Hicks, 2001b, pp. 12-13)sGames and simulations are not a new invention, nor are they new within theseducational arena (=-=Oblinger, 2004-=-; Keys & Wolfe, 1990). The use of technology withsgames and simulations however is a relatively newer concept. "It is only recently thatstechnology has been added to games, giving them a different cha...

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...s measured.sCognitive retention is primarily measured with an immediate test following thespresentation of information and a recall or retention test to evaluate the long-termsmemory of the subjects (=-=Folkard et al., 1977-=-; Oakhill, 1988; Ornstein, Merritt, BakerWard, Furtado, Gordon, & Principe, 1998). The immediate test is often considered asshort-term memory or cognition test, while long-term retention has been meas...

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...hat there is no statistical difference that today's students (i.e. Generation Y) cannot learnseffectively from the more traditional methods of lecturing or visual means of instructions(Bischof, 2004; =-=Arhin & Johnson-Mallard, 2003-=-) such as PowerPoint., or that a paradigmsshift is needed within the educational world in order to effectively and efficiently instructsour students (Allery, 2004).sReproduced with permission of the c...

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...that will enable thesstudent to prepare for life after their collegiate career is complete. With the predominatesstudent of a four year institution of higher learning being those within Generation Ys(=-=Haytko, 2006-=-), the task of the instructor then becomes how to best meet the specificslearning needs of this generation and therefore the most effective means of instruction insan age when technology has exploded ...

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...ather than continuing on a path that is shown to be ineffective.sBloom's Taxonomy, commonly thought of as a progression of learning (Atherton,s2005a; Atherton, 2005b), specifically defines cognition (=-=Clark, 2007-=-) and variousscognitive abilities (Forehand, 2005) that may be achieved during the learning process.sOften shown in a diagram as a pyramid (Huitt, 2004), Bloom's Taxonomy, has beensutilized to align t...

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...s and simulationsswithin the accounting discipline (Busta & Kimmel, 1993; Pillsbury, 1993; Burns & Mills,s1997; Tanner & Lindquist, 1998; Helliar, Michaelson, Power, & Sinclair, 2000; Hoffijan,s2005; =-=Murphy, 2005-=-; Johnson, 2007; Salzber& 2007; Stubbs, 2007; Turetsky, 2006;),ssuch as MonopolyTM, little empirical research has actually been conducted to determinesthe cognitive retention of Generation Y students ...

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...st effective and efficient methodsof instruction rather than continuing on a path that is shown to be ineffective.sBloom's Taxonomy, commonly thought of as a progression of learning (Atherton,s2005a; =-=Atherton, 2005-=-b), specifically defines cognition (Clark, 2007) and variousscognitive abilities (Forehand, 2005) that may be achieved during the learning process.sOften shown in a diagram as a pyramid (Huitt, 2004),...

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...as the cognitive retention ofsstudents within Generation Y is a concern for current educators as a result of the differingsattitudes towards education that may be found when researching Generation Ys(=-=Brownstein, 2000-=-).sThe results of the studied were analyzed using the statistical software packagesStatistical Package for the Social Sciences (SPSS), and specifically through the use of ttests and mixed ANOV As. A t...

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...r.sFurther reproduction prohibited without permission. Cognitive Retention 45sinitial post-test without a follow-up retention test (Azriel et ai., 2005; Becker & Watts,s2001; Brozik & Zapalska, 1998; =-=Bums & Mills, 1997-=-; Busta & Kimmel, 1993;sFrischmann, 1996; Haytko, 2006; Helliar et ai., 2000; Hofljan, 2005; Pillsbury, 1993;sSugar, 1987; Sugar 1990; Tanner & Lindquist, 1997). Consequently, there is an apparentsnee...

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... a greater cognitive retention. The information being coveredsduring this study related to different teaching methods (pate and Mateja) rather than ansaccounting course.sPierfy (1972 as referenced in =-=Pate and Mateja, 1979-=-) utilized games andssimulations within the study of geography with those students in the fifth grade.sRetention tests were given two weeks after the initial post-te~ and found those studentsswho part...

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... and theslargest segment within the current postsecondary school system (Haytko, 2006), and aresoften considered to have been born from 1979 through 1990 (Johnson, 2007; Salzberg,s2007; Stubbs, 2007; =-=Turetsky, 2006-=-). As this generation is different from previoussgenerations (Denham & Gadbow, 2002), there is a need to determine the most effectivesmethod for teaching Generation Y students that both enhances and p...

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...dicate eithersthat there is no statistical difference that today's students (i.e. Generation Y) cannot learnseffectively from the more traditional methods of lecturing or visual means of instructions(=-=Bischof, 2004-=-; Arhin & Johnson-Mallard, 2003) such as PowerPoint., or that a paradigmsshift is needed within the educational world in order to effectively and efficiently instructsour students (Allery, 2004).sRepr...

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...he significance of cognitive retention as well as possible means to achievingssuccess in this area. Unfortunately, despite the increased use of games and simulationsswithin the accounting discipline (=-=Busta & Kimmel, 1993-=-; Pillsbury, 1993; Burns & Mills,s1997; Tanner & Lindquist, 1998; Helliar, Michaelson, Power, & Sinclair, 2000; Hoffijan,s2005; Murphy, 2005; Johnson, 2007; Salzber& 2007; Stubbs, 2007; Turetsky, 2006...

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...nitive retention as well as possible means to achievingssuccess in this area. Unfortunately, despite the increased use of games and simulationsswithin the accounting discipline (Busta & Kimmel, 1993; =-=Pillsbury, 1993-=-; Burns & Mills,s1997; Tanner & Lindquist, 1998; Helliar, Michaelson, Power, & Sinclair, 2000; Hoffijan,s2005; Murphy, 2005; Johnson, 2007; Salzber& 2007; Stubbs, 2007; Turetsky, 2006;),ssuch as Monop...

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...tions(Bischof, 2004; Arhin & Johnson-Mallard, 2003) such as PowerPoint., or that a paradigmsshift is needed within the educational world in order to effectively and efficiently instructsour students (=-=Allery, 2004-=-).sReproduced with permission of the copyright owner.sFurther reproduction prohibited without permission. Cognitive Retention 3sPurpose of the StudysThe role of an instructor is to impart knowledge, w...

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...od of lecture presented to previoussgenerations. The literature supports the position that additional teaching methods are needed insorder to effectively educate Generation Y students (Prensky, 2001; =-=Brozik & Zapalska, 1999-=-;sAlbrecht, 1995). Consequently, the primary goal of this dissertation is to examine the ability ofsGeneration Y students to achieve greater cognitive retention when the instructional material issconv...

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...tko, 2006), and aresoften considered to have been born from 1979 through 1990 (Johnson, 2007; Salzberg,s2007; Stubbs, 2007; Turetsky, 2006). As this generation is different from previoussgenerations (=-=Denham & Gadbow, 2002-=-), there is a need to determine the most effectivesmethod for teaching Generation Y students that both enhances and promotes a student'ssability to learn and retain knowledge. According to Oblinger an...

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... eithersspecific events that have occurred during one's formative years, famous people and/orsproducts of that time period, or for character traits common among members of thatsparticular generation (=-=Fishman, 2004-=-).sGeneration Y students are of particular interest as they are the newest and theslargest segment within the current postsecondary school system (Haytko, 2006), and aresoften considered to have been ...

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...op knowledge.sDescriptions utilized in defining a specific generation can be different depending on whosis defining the generation, as definitions may change frequently as time passes (Fishman,s2004; =-=Guardo, 1982-=-). "Previously, generations were defined by centuries, such as thescurrent generation, one's father as the previous generation, and the grandfather as thesprevious generation to the father's generatio...

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...nitive Retention 12s"Prior to beginning a study of cognitive ability, one must first understand thesdefinition of a generation as well as the varying characteristics of the generation beingsstudied" (=-=Hicks, 2007-=-b, p. 1). The study of a generation, in particular Generation Y,sprovides guidance and a better understanding of the unique characteristics associatedswith this generation, and more specifically how t...

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...therton, 2005b), specifically defines cognition (Clark, 2007) and variousscognitive abilities (Forehand, 2005) that may be achieved during the learning process.sOften shown in a diagram as a pyramid (=-=Huitt, 2004-=-), Bloom's Taxonomy, has beensutilized to align teaching pedagogy with that of student learning (Forehand).sSimilar to Bloom's Taxonomy is the Dale's Cone of Experience (Dale's Cone).sDale's Cone not ...

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...of particular interest as they are the newest and theslargest segment within the current postsecondary school system (Haytko, 2006), and aresoften considered to have been born from 1979 through 1990 (=-=Johnson, 2007-=-; Salzberg,s2007; Stubbs, 2007; Turetsky, 2006). As this generation is different from previoussgenerations (Denham & Gadbow, 2002), there is a need to determine the most effectivesmethod for teaching ...

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... difficult academicsinformation or skills" (Shaughnessy, 1998, " 1). Through the utilization ofa particularslearning style, a student should be able to recall information at some point in the futures(=-=Lee, McCool, & Napieralski, 2000-=-).sUndergraduate students were considered those students who had matriculated to asfour year institution of higher learning and are pursuing their first degree.sImportance of the StudysEvery student i...

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...Becker & Watts,s2001; Brozik & Zapalska, 1998; Bums & Mills, 1997; Busta & Kimmel, 1993;sFrischmann, 1996; Haytko, 2006; Helliar et ai., 2000; Hofljan, 2005; Pillsbury, 1993;sSugar, 1987; Sugar 1990; =-=Tanner & Lindquist, 1997-=-). Consequently, there is an apparentsneed for research to be done as to the cognitive retention when games and simulations aresutilized, and specifically in accounting.sSummarysFurther research is re...

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...s Taxonomy is the Dale's Cone of Experience (Dale's Cone).sDale's Cone not only examines how one may learn, but also attempts to understand thesdegree of retention based on the method of instruction (=-=Thalheimer, 2006-=-; AlabamasReproduced with permission of the copyright owner.sFurther reproduction prohibited without permission. Cognitive Retention 4sDepartment of Education, 2001-2003). While not an exact science, ...

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...are the newest and theslargest segment within the current postsecondary school system (Haytko, 2006), and aresoften considered to have been born from 1979 through 1990 (Johnson, 2007; Salzberg,s2007; =-=Stubbs, 2007-=-; Turetsky, 2006). As this generation is different from previoussgenerations (Denham & Gadbow, 2002), there is a need to determine the most effectivesmethod for teaching Generation Y students that bot...

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...st (Azriel et ai., 2005; Becker & Watts,s2001; Brozik & Zapalska, 1998; Bums & Mills, 1997; Busta & Kimmel, 1993;sFrischmann, 1996; Haytko, 2006; Helliar et ai., 2000; Hofljan, 2005; Pillsbury, 1993;s=-=Sugar, 1987-=-; Sugar 1990; Tanner & Lindquist, 1997). Consequently, there is an apparentsneed for research to be done as to the cognitive retention when games and simulations aresutilized, and specifically in acco...

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... ai., 2005; Becker & Watts,s2001; Brozik & Zapalska, 1998; Bums & Mills, 1997; Busta & Kimmel, 1993;sFrischmann, 1996; Haytko, 2006; Helliar et ai., 2000; Hofljan, 2005; Pillsbury, 1993;sSugar, 1987; =-=Sugar 1990-=-; Tanner & Lindquist, 1997). Consequently, there is an apparentsneed for research to be done as to the cognitive retention when games and simulations aresutilized, and specifically in accounting.sSumm...

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...eans to achievingssuccess in this area. Unfortunately, despite the increased use of games and simulationsswithin the accounting discipline (Busta & Kimmel, 1993; Pillsbury, 1993; Burns & Mills,s1997; =-=Tanner & Lindquist, 1998-=-; Helliar, Michaelson, Power, & Sinclair, 2000; Hoffijan,s2005; Murphy, 2005; Johnson, 2007; Salzber& 2007; Stubbs, 2007; Turetsky, 2006;),ssuch as MonopolyTM, little empirical research has actually b...