Accounting Education 9 (3), 291–296 (2000)

Using short stories to teach critical thinking

and communication skills to tax students
D . L AR RY C RU M B LE Y* 1 and L . M U RP H Y SM I T H 2
1
Louisiana State University, Baton Rouge, USA and 2Texas A&M University, USA

Received: September 1999

Revised: March 2000
Accepted: July 2000

Abstract
Researchers and numerous groups stress the importance of incorporating communication skills
development into accounting curricula. Although a number of formal and informal techniques are
available to instructors to incorporate writing skills into the classroom, many students have both oral
and writing communication apprehension (CA). Short stories are a  exible teaching tool to
overcome boredom both inside and outside the classroom. This scenario approach combines
education and entertainment to make learning easier and interesting. Students can be required to
develop short stories where accountants are the key characters and heroes. The better short stories
may be placed on the Internet for future students to review. What may be wearisome and unexciting
information can become meaningful through mystery, intrigue, humour, and adventure.
Keywords: short stories, critical thinking, communication skills, educational novels, writing
communication apprehension, and scenario principle

Introduction
A number of researchers have covered the numerous groups, accounting Ž rms, and
organizations that stress the importance of incorporating communication skills develop-
ment into accounting curricula (e.g., Mohrweis, 1991; Ruchala and Hill, 1994). For
example, the Accounting Education Change Commission urged educators to redesign their
curricula to facilitate the development of communication, creative, and critical thinking
skills (1990, pp. 7–8). Many accounting and tax students do not believe that writing skills
are important for careers in accounting (Rebele, 1985; Inman et al., 1989).
A number of formal and informal techniques are available to tax instructors to
incorporate writing skills into the classroom. Term papers, reports, case developments,
letter writing, and other techniques can be helpful. Informal writing techniques such as
freewrites, journals, and letter correspondence also have been recommended (Wygal and
Stout, 1989). Cunningham (1996) indicated how an instructor can add seven techniques to
a course to promote critical thinking skills, and Dorocak and Purvis (1998) added Ž ctional
novels to the list. Requiring students to develop a Ž ctional short story in most tax and
accounting courses is another worthwhile technique.
Many students, however, from the television and video generation have both oral and
writing communication apprehension (CA), and CA can impact career success and

*Address for correspondence: Professor D. Larry Crumbley, Department of Accounting, Louisiana State
University, Baton Rouge, LA 70803–6304, USA.

Accounting Education
ISSN 0963–9284 print/ISSN 1468–4489 online © 2000 Taylor & Francis Ltd
http://www.tandf.co.uk/journals
DOI: 10.1080/09639280010017248
292 Crumbley and Smith

satisfaction (Ruchala and Hill, 1994). Fictional short stories may be used to overcome this
CA in students. Somerset Maugham (1963, Ch. 1, sec, I) said it succinctly: ‘It would be
Ž ne if we could swallow the powder of proŽ table information made palatable by the jam
of Ž ction.’ An instructor can provide the jam with short stories. Clearly short stories are an
excellent substitute for a practice set, and they are a  exible teaching tool to overcome
boredom both inside and outside the classroom.

Scenario principle
The scenario principle may be used to reinforce information and introduce writing skills
into the tax classroom. Short stories and educational novels are examples of this scenario
principle in action. Dorocak and Purvis (1998) have addressed the beneŽ ts of using novels
in the classroom. They used a tax novel in three advanced undergraduate tax courses. Their
‘observations and the students’ comments indicate interest piqued and that they acquired
more facility with technical terminology. Student comments to the instructor were
overwhelmingly positive, and some even expressed their favourable views to other
accounting and tax instructors.’ Students’ perceptions of alternative teaching devices are
often quite favourable (Crumbley et al., 1998).
In general, a ‘scenario’ presents information using characters performing activities in a
specialized setting. Previous research indicates that applications of the scenario principle
have enhanced students’ communication and interpersonal skills, stimulated students’
creativity, and enabled instructors to improve their teaching performance (cf., Brent, 1982;
Sharp, 1990; Crumbley et al., 1998). These beneŽ ts are due to the fact that students are
either reading about or portraying characters interacting, formulating solutions to
dilemmas, putting textbook information into practice and, hopefully, enjoying the
process.

Short stories as a pedagogical tool

Short stories combine education with entertainment to make learning easier and
interesting. Interested stories have the capacity to show how textbook information is
applied in the practice of business, including accounting tasks. An intriguing story line can
delve into the lives of business men and women as they use tax and accounting knowledge
and technology on the job.
The use of an imaginative story is an ultimate extension of the scenario approach. A
short story can be a series of continuous examples relating to a central theme instead of
just several unrelated examples put forth as separate scenarios. In addition, students tend
to relate to Ž ctional characters in action-packed adventures. The story, along with its
verbal pictures, jogs the memory more easily than grey pages of technical material alone.
Proven aids in learning include the element of surprise when a learner encounters an
unexpected phenomenon, and the retention of a new concept which appears in a dramatic,
unusual context.
Short stories have been used in English, literature, language, history, and law courses
extensively. In 1940 Cambridge University published George Gamow’s book of short
stories entitled Mr Tompkins in Wonderland. The hero in these short stories was a ‘little
clerk of a big city bank.’ The Ž rst book was followed by a sequel Mr Tompkins Explores
the Atom in 1945. In 1965, both books were combined into Mr Tompkins in Paperback,
Critical thinking and communication skills 293

resulting in 15 short stories explaining in layman’s language the basic ideas in physics.
According to Gamow (1965, p. xi):
The hero of the present stories is transferred, in his dreams, into several worlds of
this type, where the phenomena, usually inaccessible to our ordinary senses, are so
strongly exaggerated that they could easily be observed as the events of ordinary
life. He was helped in his fantastic but scientiŽ cally correct dream by an old
professor of physics who explained to him in simple language that unusual events
which he observed in the world of relativity, cosmology, quantum, atomic and
nuclear structure, elementary particles, etc.

Goals of using short stories

There are three primary goals of using short stories in the classroom. The Ž rst goal is to
reinforce and expand the student’s knowledge of technical tax matter. Complex taxation
material will be illustrated through the scenario unfolding in their stories. Information
becomes practical as human agents use it to solve problems. Tax and accounting-related
stories can provide students with a better understanding of the relationships among
taxation, business, and society. In addition, a student’s general tax knowledge may be
improved as well. Fictional stories typically incorporate current issues as well as cultural
and historical information into the context of the story line.
The second goal is based upon the assumption that the stories being written will contain
tax accountants who are the key ‘good guys’ in an interesting, work-related scenario. If so,
the story line can enhance the student’s image of the tax Ž eld. US evidence suggests that
most of the public, including many university accounting students, have a distorted and
shallow image of the professional accountant (Daidone, 1991). The general public often
thinks of accounting as simply number crunching. Accountants are often thought of as dull
introverts and are sometimes portrayed in Ž lms as being unethical.
Of course, the major goal is to get students to write an entertaining and competent term
paper. Often a student will become so involved in his/her story line that the initial
reluctance to write a long paper is forgotten. Also, an instructor will actually enjoy reading
most of the Ž nal products of the students, trying to uncover the clues in order to solve the
tax mysteries. Students can produce some exciting and enjoyable short stories when given
the opportunity. They will actually enjoy developing their communication, creative, and
critical thinking skills.

Implementation of short story tax writing

Implementation of writing short stories can vary based upon the wishes of a tax instructor.
For example, students may be asked Ž rst to read a Ž ctional novel about the particular
course. See Appendix A for a list of some novels and the appropriate course. A general
format which has worked for the authors is shown in Appendix B. However, an instructor
may substitute short stories from Gamow’s Mr Tompkins in Paperback in place of the
Berton Roueche articles in New Yorker.
Obviously, this approach works best in smaller classes, because reading 15–20 page
short stories can be time consuming (especially near the end of the semester). The quality
of the stories should be better in the second or third undergraduate tax class. Although the
294 Crumbley and Smith

graduate research course is the most appropriate forum at the graduate level, this short
story approach could be beneŽ cial in any graduate tax class (i.e., corporate, partnership,
estate planning, international).
The short story is graded by the instructor, typically assigning 20% of the course grade
to the project. An alternative step is to have each student prepare a 15–20 minute talk
about their short-story, emphasizing how they worked in the accounting subject matter
(e.g., how the character solved the murder using forensic accounting techniques). Students
may be allowed to evaluate each student’s short story presentation.
The better short stories may be placed on the Internet for future students to review. One
author has placed some short stories dealing with fraud on the Internet [www.bus.lsu.edu/
accounting/faculty/lcrumbley/fraud.htm]. Often, when students discover they will have a
chance to be published, they become more excited about the written project. Having the
students provide a computer disk of the short story makes placing the stories on the
Internet easier.

Conclusions
Dorocak and Purvis (1998, pp. 75, 84) suggest that accounting and tax faculty should
adjust their traditional instructional methods to the use of didactic Ž ctional novels in order
to develop students’ critical and creative thinking. An intermediate step would be the use
of short stories. This technique can be readily used in almost any tax, accounting, or
business course. Since tax personnel would comprise the key characters and heroes of
these stories, the Ž ctional pieces can bring a positive image to the accounting profession.
What may have been wearisome and unexciting information can become meaningful
through mystery, intrigue, humour, or adventure.

References
Accounting Education Change Commission (1990) Objectives of Education for Accountants:
Position Statement Number One. Bainbridge, Island, WA: AECC.
Brent, H. (1982) The novel in the social studies classroom: a curriculum approach, Social Studies
Review 21(2), 58–62.
Crumbley, D.L., Smith, K.T. and Smith, L.M. (1998) Educational novels and student role-playing:
a teaching note, Accounting Education: an international journal 7(2), 183–91.
Cunningham, B. (1996) Restructing a Course for Creative and Critical Thinking, Accounting
Education 1(1), 49–60.
Daidone, J. (1991) Gallup study Ž nds student attitudes on CPA career mixed, Journal of
Accountancy 170(2), 20–1.
Dorocak, J.R. and Purvis, S.E.C. (1998) Using Ž ction in accounting courses: why not admit it?
Advances in Accounting Education 1, 69–92.
Gamow, G. (1940) Mr Tompkins in Wonderland. Cambridge: Cambridge University Press.
Gamow, G. (1945) Mr Tompkins Explores the Atom. Cambridge: Cambridge University Press.
Gamow, G. (1965) Mr Tompkins in Paperback. Cambridge: Cambridge University Press.
Inman, B.C., Wenzler, A. and Wicker, P. (1989) Square pegs in round holes: are accounting students
well-suited to today’s accounting profession? Issues in Accounting Education 5(1), 29–47.
Mohrweis, L.C. (1991) The impact of writing assignments on accounting students’ writing skills,
Journal of Accounting Education 9(2), 309–25.
Critical thinking and communication skills 295

Rebele, J.E. (1985) An examination of accounting students’ perceptions of the importance of

communication skills in public accounting, Issues in Accounting Education 41–50.
Ruchala, L.V., and Hill, J.W. (1994) Reducing accounting students’ oral communication
apprehension: empirical evidence, Journal of Accounting Education 12(4), 283–303.
Sharp, D. (1990) Novels as teaching tools: ‘The Goal’ in an accounting class, Management
Accounting Campus Report (IMA) Spring, p. 3.
Somerset Maugham, R. (1963) 10 Novels and Their Authors. London: Mercury Books.
Wygal, D.E., and Stout, D.E. (1989) Incorporating writing techniques in the accounting classroom:
experience in Ž nancial, managerial and cost courses, Journal of Accounting Education 7(2),
245–52.

Appendix A: possible accounting novels

B A SI C AC C O UN T I NG
Collett, I.W. and Greenspan, J. (1995) Accosting the Golden Spire. Sun Lakes, AZ:
Thomas Horton and Daughters.
Lamb D. (1994) A Question of Preference. New York: Zebra Books.
Lamb D. (1995) Unquestioned Loyalty. New York: Zebra Books.

B A SI C T AXA T I ON
Crumbley, D.L. (1998) The Ultimate Rip-Off: A Taxing Tale, 3rd edn. Sun Lakes, AZ:
Thomas Horton and Daughters.
Dunlap, S. (1992) Death and Taxes. New York: Delacorte Press.

AU DI T I N G
Collett, I.W. and Smith, L.M. (1991) Trap Doors and Trojan Horses. Sun Lakes, AZ:
Thomas Horton and Daughters.
Loebbecke, J.K. (1998) The Auditor: An Instructional Novella. Upper Saddle River, NJ.

C O ST A ND M A NAG E R I AL
Collett, I.W. and Forgione, D (1995) Costly Re ections in a Midas Mirror. Sun Lakes, AZ:
Thomas Horton and Daughters.
Goldratt, E. and Cox, J. (1986) The Goal, rev.edn. Croton-on-Hudson, NY: North River
Press.

I NF O R M AT I O N S YS T E M S
Crumbley, D.L., Smith, M. and Battles, E. (1998) Computer Encryptions in Whispering
Caves. Houston, TX: Dame Publishing.

GO VE R N M E NT A L A C C O UNT I N G
Brown, R.E. and Brown, B.A. (1996) The Rose Engagement. Kent, OH: Kent Information
Services.
Crumbley, D.L., Giroux, G. and Myers, B. (1997) NonproŽ t Sleuths: Follow the Money.
Houston, TX: Dame Publishing.
296 Crumbley and Smith

I NT E R NAL A UDI T I NG
Crumbley, D.L., Ziegenfuss, D.E., and O’Shaugnessy, J.J. (2000) The Big “R:” An
Internal Auditing Action Adventure, Durham, NC: Carolina Academic Press.

Appendix B: short story assignment sheet

To become successful in the accounting profession (i.e., to become a manager or partner
in a large CPA Ž rm), not only must you be technically competent, you must also have
communication skills, an imagination, and be politically astute. Your term project is to
prepare a 20 to 30 typed page short story that teaches taxation (with a computer disk). I
suggest that you pick an area or topic you have already taken (i.e., corporate, partnership,
compensation, etc.) and try to teach the basic principles from the one area.
The Ž rst step is to prepare a one-page discussion of a short story written by Berton
Roueche, appearing in the New Yorker for a number of years. He is the author of medical
exposes, and you may pick one short story to read and write about.
Next comes the short story (mystery–detective–action) which covers taxation/account-
ing. You’ll need a plot with some characters (i.e., a CPA, IRS agent, tax preparer, or
possibly a lawyer or insurance agent). Don’t have too many characters and be careful with
your English. The taxation must be correct, and please eliminate any sex or offensive
words (i.e., give me a PG–13 or G rated story).
Warning: Don’t wait to the last moment. Start today, because you cannot do this work in
a couple of days. Remember to be a good tax person, you must be a good detective. Also,
your English professor may be a help.
The better short stories shall be placed on the internet for future students to review.
Also, a book of tax short stories may be developed. On your cover page please give written
permission if your edited story can be published.
Copyright of Accounting Education is the property of Routledge and its content may not be
copied or emailed to multiple sites or posted to a listserv without the copyright holder's
express written permission. However, users may print, download, or email articles for
individual use.