Abstract This paper reports on the use of Think Aloud Protocols (TAPs) to identify the concepts in consolidated financial statements that students may find difficult to master. Consolidated Financial Statements is a topic taught normally in Intermediate Accounting that is known to pose a challenge to students (Murphy & McCarthy, 2010). In this study, we use TAPs to capture a participant’s immediate thoughts while performing tasks related to consolidated financial statements. TAPs offer the opportunity to hear the student’s voice in their strategies to solve a question and provide a unique insight into concepts, terminology and parts of the consolidation process that students may experience as troublesome. These insights will be used to develop a future project of an adaptive learning resource to support student mastery of threshold financial accounting concepts. This paper extends our understanding of the use of TAPs in Accounting and the research methodology employed in this paper could be applied to other teaching innovations.

中文翻译：

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使用大声思考协议巩固学生的声音

摘要本文报道了使用大声思考协议（TAP）来识别合并财务报表中学生可能难以掌握的概念的情况。合并财务报表是中级会计中通常教授的一个主题，已知会对学生构成挑战（Murphy＆McCarthy，2010）。在本研究中，我们在执行与合并财务报表相关的任务时使用TAP来捕获参与者的即时想法。TAP提供了机会，可以在解决问题的策略中听到学生的声音，并提供对概念，术语和巩固过程中可能遇到的麻烦的部分的独特见解。这些见解将用于开发适应性学习资源的未来项目，以支持学生掌握阈值财务会计概念。本文扩展了我们对TAP在会计中的使用的理解，并且本文采用的研究方法可以应用于其他教学创新。