Cogent Education

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Promoting college students’ computational

thinking: the use of constructionism-based
accounting spreadsheets designing activities

Binti Muchsini,   Siswandari,   Gunarhadi &   Wiranto

To cite this article: Binti Muchsini,   Siswandari,   Gunarhadi &   Wiranto (2023)
Promoting college students’ computational thinking: the use of constructionism-based
accounting spreadsheets designing activities, Cogent Education, 10:1, 2222866, DOI:
10.1080/2331186X.2023.2222866

To link to this article: https://doi.org/10.1080/2331186X.2023.2222866

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UK Limited, trading as Taylor & Francis
Group.

Published online: 13 Jun 2023.

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Muchsini et al., Cogent Education (2023), 10: 2222866
https://doi.org/10.1080/2331186X.2023.2222866

PROFESSIONAL EDUCATION & TRAINING | RESEARCH ARTICLE

Received: 09 June 2022
Accepted: 03 June 2023
*Corresponding author: Binti
Muchsini, Education Science
Department, Jl. Ir. Sutami No 36 A,
Sebelas Maret University, Surakarta,
Indonesia
E-mail:binti_muchsini79@student.
uns.ac.id
Reviewing editor:
Gustavo Cunha de Araújo,
Education, Universidade Federal Do
Tocantins, Brazil
Additional information is available at
the end of the article
Promoting college students’ computational
thinking: the use of constructionism-based
accounting spreadsheets designing activities
Binti Muchsini1*, Siswandari1, Gunarhadi1 and Wiranto1
Abstract: Computational thinking is seen as a basic and essential skill in the 21st
century, but its development issue in accounting education is still relatively limited.
Therefore, anchored in Wing’s (2006) computational thinking theory, this study
makes a case for developing problem-solving skills, which involve abstraction,
decomposition, generalization, evaluation, and algorithmic. Given the importance of
computational thinking in spreadsheets teaching, this classroom-based study aims
to investigate the use of constructionism-based accounting spreadsheets designing
activities to promote college students’ computational thinking in the accounting
spreadsheets design context. This study used a participatory qualitative approach to
investigate the phenomenon of constructing accounting spreadsheets design

ABOUT THE AUTHORS PUBLIC INTEREST STATEMENT

Muchsini Binti is currently a student in the
Doctoral Program in Education at Sebelas Maret
University, Indonesia, whose research interests
include computer literacy, computational think­
ing, accounting education, and digital learning
environments.
Siswandari is a Professor in the Accounting
Education Study Program at Sebelas Maret
University, Surakarta, Indonesia, with research
interests including financial literacy, entrepre­
neurship, accounting education, and statistics.
Gunarhadi is a Professor in the Education Studies
Program at Sebelas Maret University, Surakarta,
Binti Muchsini Indonesia, whose research interests include digi­
tal learning, special education, and learning
models.
Wiranto is a Doctor in the Informatics Study
Program at Sebelas Maret University, Surakarta,
Indonesia; his research interests include data
mining, intelligent systems, and humanized
computing.
Constructionism-based accounting spreadsheets
designing activities are a pedagogy intervention
that helps college students in developing com­
putational thinking by familiarizing them with the
mindset of abstraction, decomposition, general­
ization, evaluation, and algorithmic.
Spreadsheets are known as computational
thinking tools, but spreadsheets will not be able
to develop computational thinking if they are not
supported by relevant activities.
Constructionism-based accounting spreadsheets
designing activities are designed to encourage
college students to become active constructors
in building their knowledge of accounting
spreadsheets design. Constructionism demands
collaboration between group members. The
small group design aims to increase college stu­
dents’ engagement using computational thinking
in solving problems. This study explores the
accounting spreadsheets designing activities as
a pedagogy intervention to develop college stu­
dents’ computational thinking. The study opens
up further conversations about how certain
pedagogical interventions can help students in
developing their computational thinking as they
engage with various accounting cases and par­
ticipate in a variety of learning activities.

© 2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
This is an Open Access article distributed under the terms of the Creative Commons Attribution
License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribu­
tion, and reproduction in any medium, provided the original work is properly cited. The terms on
which this article has been published allow the posting of the Accepted Manuscript in
a repository by the author(s) or with their consent.

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between students and lecturers in the classroom. Thirty-eight Accounting education

majors were participants in the study. In this study, data were collected from
students’ work artifacts, classroom observations, and discussion notes from college
students. Referring to qualitative content analysis, findings show that construc­
tionism-based accounting spreadsheets designing activities help the college stu­
dents develop their computational thinking of spreadsheets errors or deficiencies
realities found in spreadsheets design they observed. This study shows that using
both constructionism activities and spreadsheets as a learning resource loaded with
critical, creative, systematic, and logical thinking has the potential to promote
student computational thinking in accounting spreadsheets classrooms. This study
gave two main recommendations to practicioner’ accounting education, (a) when
teaching the topic of accounting spreadsheets design, a lecturer must provide
college students with spreadsheets errors taxonomy, and (b) in terms of activity
design, spreadsheets learning should be directed to developing the college stu­
dents’ computational thinking.

Subjects: Computer Science (General); Classroom Practice; Educational Research; Higher

Education

Keywords: constructionism; computational thinking; spreadsheets design; accounting

education

1. Introduction
In recent years, computational thinking’ issues have been widely discussed and researched (Tang
et al., 2020), but its development issue in higher education is still relatively limited. Higher
education seeks to develop a way of thinking that is able to encourage students to solve problems
around them critically (Alfaro-Ponce et al., 2023). Computational thinking is seen as a basic and
essential skill in the 21st century (Voogt et al., 2015, Wing and Stanzione, 2016), it includes a wide
range of skills in “solving problems, designing systems, and understanding human behavior using
computer science concepts” (Wing, 2006: 33). Empirically, good computational thinking will
enhance 21st-century skills, such as creativity, algorithmic thinking, collaboration, communication,
critical thinking, and problem-solving (Durak-Yildiz & Saritepeci, 2018, Günbatar and Bakırcı, 2018,
Korkmaz et al., 2017, Saritepeci, 2019, Yağcı, 2018). In other words, the improvement of these skills
can be bridged through students’ development of computational thinking.

Computational thinking’s main focus lies in the partnership of human thinking and digital
machines so that digital solutions become part of a natural process such as using a pencil or
reference book to solve problems (Sanford, 2018). Many digital solutions can be utilized to assist
students in developing their computational thinking, such as Scratch, Blockly, Snap, CTSim, ViMAP,
Netlogo, Star Logo, StarLogo Nova, a simulation creation tool kit, C2STEM, iSENSE, and spread­
sheets (Ogegbo & Ramnarain, 2021). Spreadsheets are one of the digital solutions that are often
used in the accounting field to help college students develop computational thinking (Gero & Levin,
2018). Spreadsheets are an important tool for studying accounting and finance (Frownfelter-
Lohrke, 2017).

Several studies report that almost all companies use spreadsheets for financial reporting.
However, many studies also report high spreadsheets errors. Finally, the company must bear
significant losses. Schneider et al. (2017) present several examples of company losses caused
by spreadsheets design errors, such as (1) the incident in shareholder Tibco Software, Inc.,
losing $100 million, (2) in Australia, resulting in a loss of more than $1. billion dollars, and (3)
at the 2012 London Olympics, spreadsheet errors caused asynchronous reporting of tickets
sold (20,000 tickets) and tickets reported (10,000 tickets). Spreadsheets users including college

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students, often make spreadsheets errors because they have minimal programming skills and
do not use computational thinking in designing spreadsheets. For example, accounting educa­
tion college students are not accustomed to using computational thinking to solve problems
related to computer science (Lawson et al., 2009). In other words, it is very important to
develop college students’ computational thinking in order to minimize spreadsheets errors.
Given the complexity of using spreadsheets in the future, good spreadsheets design skills are
needed for financial reporting (Schneider et al., 2017) so that they can help college students
develop computational thinking.

Spreadsheets are a medium for developing computational thinking in the accounting field
(Gero & Levin, 2018), but spreadsheets will not be able to develop computational thinking by
themselves. Spreadsheets will be able to develop computational thinking if supported by
appropriate and good activities. For this reason, spreadsheets as a computing tool must be
supported by a pedagogical strategy to develop computational thinking optimally. Pedagogical
strategies that are oriented towards student involvement in the activity of designing spread­
sheets will enable students to develop computational thinking. One of the pedagogical strate­
gies to familiarize or involve students with a computational mindset through spreadsheets is
a constructionist strategy (Gero & Levin, 2018).

Constructionism in the spreadsheets classroom makes students active constructors in creating

spreadsheets design. Constructionism views the learner as an active constructor rather than
a receiver of information (Papert, 1980). In addition, in the constructionism learning environment,
learners actively share and reflect on artifacts collaboratively (Hay & Barab, 2001). Therefore, this
study offers designing spreadsheets activities referring to the distributed constructionism theory
developed by Resnick (1996). The notion of distributed constructionism is an expansion of the
constructionism proposed by Papert (1980). Resnick’s distributed constructionism theory (1996)
focuses on students’ active engagement in construction activities, namely discussing construc­
tion/artifacts, sharing construction/artifacts, and constructing artifacts collaboratively.
Constructionism strategies allow for students’ active engagement to use computational thinking
in designing spreadsheets activities.

Although there have been previous studies investigating constructionism and computational
thinking in the context of spreadsheets learning (Gero & Levin, 2018), there have been calls to
investigate pedagogical activities that help students majoring in non-computer science to famil­
iarize computational mindsets in producing accurate spreadsheets design (Yeh et al., 2011). An
accurate spreadsheets design for financial reporting is one of the spreadsheets learning targets for
accounting education students (Frownfelter- Lohrke, 2017, Schneider et al., 2017). In this digital
age, there should be more classroom-based research examining student engagement in co-
constructing and sharing artifacts (Resnick, 1996), such as investigating how paedagogic activities
and spreadsheets can develop computational thinking (Gero & Levin, 2018). To broaden this
horizon, this classroom-based study investigates how accounting education students’ activities
to design spreadsheets for financial reporting in a constructionism learning environment so that
their computational thinking can be maximally developed.

This classroom-based study was specifically geared to develop college students’ computational
thinking through constructionism-based spreadsheets design activities. It was guided by the
following research questions:

(1) In what ways do constructionism-based spreadsheets design activities develop accounting

education students’ computational thinking?
(2) What are the student’s responses to spreadsheets designing activities after they were
engaged in the activities?

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2. Literature review

2.1. Computational thinking in accounting education majors

The idea of computational thinking was first proposed by Papert (1980) and then developed by
Wing (2006). Wing (2006) emphasizes that computational thinking focuses on how to think by
utilizing computer science concepts to solve problems, create systems and understand a person’s
behavior. In computational thinking, the utilization of computer science concepts does not have to
utilize computers, but their development can be done using computers (Wing, 2008). The compu­
tational thinking concept is more emphasized in the mindset that computer scientists use when
facing problems (Grover & Pea, 2013). The main focus of computational thinking lies in the
partnership of human thinking and digital machines so that digital solutions become part of
natural processes such as using pencils or reference books to solve problems (Sanford, 2018). In
Accounting education, students are required to be able to use technology/digital machines,
because technological competence is one of the basic competencies of competency-based frame­
works that have long been applied in accounting education (Schneider, et al., 2017). Wolcott and
Sargent (2021) emphasized that technology is one of the basic competencies needed by all
accounting graduates.

One of the most needed and useful technological competencies for college students’ accounting
education is spreadsheets, especially Microsoft Excel. Several studies have shown that electronic
spreadsheets are effective and efficient for handling work-related accounting (Rackliffe & Ragland,
2016, Schneider, et al., 2017). In addition, the accounting profession emphasizes that accounting
education graduates must have the ability to operationalize and good spreadsheets design
(Frownfelter- Lohrke, 2017), such as utilizing functions to analyze and process data in the field
of accounting (Rackliffe & Ragland, 2016) and financial reporting (Panko, 1998). On the other hand,
spreadsheets are one of the computational thinking tools. Gero and Levin (2018) emphasized that
computational thinking can be developed through computational tools known as spreadsheets.
Spreadsheets have become widely known as programming tools (Ramakrishnan et al., 2006).
Computational thinking developed through programming activities includes various skills such
as, abstraction, algorithmic design, decomposition, evaluation, and generalization
(Román-González et al., 2017, Selby and Woollard, 2013, Tsai et al., 2020, Wing, 2006).

Abstraction, the thought process that focuses on important information to facilitate problem-
solving; decomposition, the thought process of how to manage and decompose complex problems
into small parts; algorithmic design, the thought process of planning the solution of the problems
with a gradual procedure; evaluation, the thought process of finding the best solution by compar­
ing available solution alternatives; generalization, the thought process in using the solution pattern
of certain problems on similar problems (Tsai et al., 2020). Thus, computational thinking in the
accounting spreadsheets classroom includes abstraction skills, algorithmic design, decomposition,
evaluation, and generalization that help college students to identify problems, plan spreadsheets
design, execute spreadsheets design plans, and test spreadsheets designs.

2.2. Constructionism-based accounting spreadsheets design activities

In the development of computational thinking, digital solutions become part of natural processes
such as using pencils or reference books to solve problems (Sanford, 2018). One of the digital
solutions that are often used to help students develop computational thinking is spreadsheets
(Ogegbo & Ramnarain, 2021). Of the various digital solutions, spreadsheets is one of the digital
solutions that are relevant to the accounting profession. Spreadsheets are widely applied in
accounting disciplines and also as a medium for developing students’ computational thinking
(Gero & Levin, 2018). The accounting profession demands that accounting education graduates
must have good spreadsheets skills because spreadsheets are an important tool for processing
accounting data (Frownfelter- Lohrke, 2017). For this reason, spreadsheets can facilitate account­
ing learning geared towards building and developing students’ computational thinking.

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Spreadsheets as a digital solution for computational thinking, however, it cannot develop college
students’ computational thinking by itself. Together with the paedagogical strategies in favor,
spreadsheets will be a medium capable of developing computational thinking. Gero and Levin
(2018) asserted that constructionism is one of the pedagogical strategies to familiarize or engage
students in computational thinking through spreadsheets. In a constructionist environment, stu­
dents become active constructors in designing spreadsheets. Papert (1996) argued that construc­
tionism facilitates the learners to be active constructors of information/knowledge. In
a constructionist learning environment, students collaboratively construct and share artifacts
(Hay & Barab, 2001). Thus, in a constructionism learning environment, college students’ engage­
ment in accounting spreadsheets designing activities is able to support the development of college
students’ computational thinking. The accounting spreadsheets designing activities are directed to
assist college students in processing accounting data, in this case, including (1) observing errors or
shortcomings in spreadsheets design shared by lecturers, (2) planning spreadsheets design, (3)
executing spreadsheets design planning, (4) evaluating and documenting spreadsheets design,
and (5) sharing spreadsheets design. These activities are implemented to establish the habitual
use of college students’ computational thinking in solving accounting cases.

3. Material and method

3.1. Research design

This study used a participatory qualitative approach. This approach was used to investigate the
phenomenon of constructing accounting spreadsheets design between students and lecturers in
the classroom. This reality was investigated using a case study design. This reality described the
computational thinking that arises when students engage in the accounting spreadsheets design­
ing activities. This study used a participatory approach to increase student engagement in the
classroom through discussion, collaboration, and sharing of accounting spreadsheets design.
College students were involved in observing, planning, executing plans, evaluating, and sharing
artifacts. Thus, researchers collaborated with participants and built dialectical relationships.

3.2. Participant
This study was conducted at a university located in the eastern part of Java, Indonesia. Thirty-
eight college students who enrolled in the Spreadsheets Design Course participated in this
research. College students were not majoring in computer science. Participants have taken
accounting principles and intermediate accounting courses. They have studied manually the
service and trade companies’ accounting cycles when taking the accounting principles and inter­
mediate accounting courses. In other words, participants are already experienced in compiling
financial reports manually. Participants were aged 20–21, meaning they belonged to the digital
native generation (Prensky, 2001) who were very fond of using technology in learning.

3.3. Instructional procedures

The theme of spreadsheets design for accounting was part of the Spreadsheets Design course. The
general goal of the course was to enhance college students’ accounting computer competence;
one of which was to develop college students’ computational thinking. In the course, the college
students were required to attend 16 class periods over 16 weeks. Particularly for the focus of
computational thinking, the college students carried out constructionism-based accounting
spreadsheets designing activities projects for eight weeks. One meeting takes 100 minutes (see
Table 1). One of the authors as a lecturer negotiated the intervention, constructionism-based
spreadsheets design activities as one of the course requirements. Negotiations with college
students were carried out to formulate learning objectives and outcomes because students were
research collaborators at a classroom level.

Both the college students and the lecturer agreed to do five activities: Observing, Planning,
Executing a plan, evaluating, and sharing (O-P-E-E-S) along with in-class group discussions. In the
constructionism-based spreadsheets designing activities project, the participants who went

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Table 1. Lecturer and students’ activities in constructivism-based spreadsheets learning

Stages Lecturer Activities
Observing spreadsheets design (1) Explain and share spread­
(two weeks) sheets designs with college
students, then ask them to
identify errors or deficiencies
in the design based on
spreadsheets error taxonomy.
(2) Assigning college students to
decipher errors or deficiencies
that have been identified into
small parts.
College Students Activities
(1) Observing and identifying
spreadsheets design errors or
deficiencies shared by lec­
turers in groups. They identify
errors or deficiencies based on
spreadsheets error taxonomy.
(2) Deciphering errors or deficien­
cies that have been identified
into small parts in groups

Planning spreadsheets design (two
weeks)
(1) Ask each group member to
find alternative solutions
through social media, then
discuss the solutions obtained
by each member of the group
(2) Ask college students to deter­
mine the best and most rele­
vant solution, then compile
the improvement steps in
stages and detail.
(1) Navigate and discuss alterna­
tive solutions obtained from
social media within the group.
(2) Choose the best and most
relevant solution.
(3) Make planning domain by
structuring the solution steps
in stages and detail.
(4) Make planning spreadsheets
by drawing up the solution
steps in stages and detail.

Executing spreadsheets design
plans (two weeks)
(1) Ask college students to input
a planned reports template
on worksheets
(2) Ask students to input formu­
las or coding in the report
templates available in work­
sheets as planned.
(1) Creating a needed reports
template in order to compile
financial statements on work­
sheets according to planning.
(2) Inputting formulas or coding
in report templates available
in worksheets as planned.

Evaluating spreadsheets design
(one week)
Sharing spreadsheets design (one
week)
Assigning college students to test
the completed design, then asking
them to create documentation of
the design process from scratch
Ask college students to present
their spreadsheets design video
Test and refine the design, then
create documentation of the
design process from scratch
Sharing videos containing the
planning process to testing the
design, and giving suggestions and
criticisms of other groups’ designs

through the O-P-E-E-S stages were involved in negotiation and change of the perspectives with
their peers. In the first stage (Observing Spreadsheets design, two weeks), the lecturer gave design
spreadsheets topics for trade companies. College students can choose the type of trading business
that is attractive to them such as selling food, clothing, computers, shoes, and other trading
businesses. They are asked to observe the spreadsheets design given by the lecturer and identify
errors or deficiencies that exist in the design given the lecturer. They analyzed the designs given by
the lecturers based on Schneider et al.’s taxonomy of spreadsheet errors. Afterward, each group
points out errors or flaws in spreadsheets design that were successfully identified in-class
discussion

In the second stage (Planning spreadsheets design, two weeks), the students were assigned to
plan spreadsheets design i.e. planning improvements to errors or deficiencies that have been
identified. In the third stage (Executing spreadsheets design plan, two weeks), the college students
execute the design plan into spreadsheets. In the fourth stage (Evaluating spreadsheets design,
one week), the students test the design of completed spreadsheets to obtain an accurate design of
spreadsheets. In the fifth stage (Sharing spreadsheets design, one week), the students share
spreadsheets design with other groups in order to get suggestions and criticisms from other
groups.

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3.4. Data collection and analysis

Empirical data were collected through the documentation of college students’ artifacts (design
spreadsheets and descriptions as well as college students’ reflective notes), classroom observa­
tions, and in-class discussion notes. College students’ artifacts were used to see what they design
spreadsheets accurately. This type of data helped the researchers see college students’ under­
standing of errors or flaws in the design of a spreadsheet. All college students’ artifacts are
documented in the form of a portfolio. Classroom observation aims to monitor what college
students discuss in the classroom. This data was used to obtain an overview of how students
observe and identify problems, plan, execute plans, and evaluate spreadsheets design that has
been generated. College students’ discussion notes were used to confirm the computational
thinking used to solve the problem. These student discussion notes were used to support data
obtained from artifacts and classroom observations and increase trust. Qualitative analysis in this
study was based on text interpretation.

4. Findings

4.1. Constructionism-based spreadsheets designing activities

This class-based research tried to develop college students’ computational through construction­
ism-based accounting spreadsheets designing activities. This study included five activities namely
O-P-E-E-S. Participants were divided into eight small groups, each group consisting of four or five
students.

4.1.1. Observing spreadsheets design

In the first stage, college students were asked to observe and identify errors or deficiencies in the
spreadsheets design shared by the lecturer. College students observed spreadsheets design
spreadsheets obtained from the lecturer, then identify important errors or shortcomings. The
lecturer reminded students about the spreadsheets planning errors taxonomy, in this study,
researchers refer to the spreadsheet errors taxonomy’s Schneider, et al. (2017). Next, college
students break down errors or flaws into small parts. These activities will have an impact on
familiarizing the use of computational mindsets in designing spreadsheets such as abstraction and
decomposition. In developing computational thinking, especially abstraction and decomposition.
Observing spreadsheets design stage was carried out in two meetings (see Table 2).

These activities guided college students to identify spreadsheets design errors or deficiencies
such as domain planning errors (errors in the field of accounting) and spreadsheets planning errors
(formula errors, design errors, and typos). In the observing spreadsheets design stage, college
students find errors or shortcomings, such as spreadsheets design that cannot be operationalized
properly and forms that support the preparation of financial statements were not completed. In
the case of inoperable spreadsheets design, students are required to have high accuracy in
analyzing errors because students have to pay close attention to the coding of VBA excel and
the utilization of built-in functions. Through this activity, college students were accustomed to
using an abstraction mindset, namely, they were guided to focus on finding important mistakes. In
addition, college students were also accustomed to using a decomposition mindset, that is, they
were guided to decompose the problems found into small parts.

4.1.2. Planning spreadsheets design

In the second stage, college students plan spreadsheets design including domain planning and
spreadsheets planning. The implementation at this stage consists of (1) students individually
accessing social media to explore alternative solutions (various alternative functions built-in
excel and coding), (2) the findings of each member were discussed in groups to determine the
best solution to correct mistakes or complete design deficiencies, (3) together with the team
compiled domain planning steps based on the best solution taken in step 2 in stages and detail,
and (4) together with the team to compile the spreadsheets planning steps based on the forms
that have been planned in step 3 in order and in detail. In developing computational thinking,

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Table 2. Observing spreadsheets design stage

Meeting College students
Activities
Week #1, Observing and identifying Abstraction
29 October 2021 spreadsheets design
errors or deficiencies
shared by lecturers in
groups. They identify
errors or deficiencies
based on spreadsheets’
error taxonomy.
Week #2, Deciphering errors or Decomposition
3 November 2021 deficiencies that have
been identified into small
parts in groups
Computational Quotes
Thinking
“Spreadsheets design
operationalized unfine
and the company’s
accounting cycle
presented in unfull.”
“When we input the
wrong sales transaction,
the delete button cannot
delete per item, there is
no purchase form, the
inventories list only
records the goods sold,
does not record the
goods purchased, and
there is no sales/
purchase column on
credit, there is no list of
customers and suppliers
for the purposes of credit
sales/purchases, there is
no general journal form
to record transactions
other than sales or
purchases, such as
returns of goods, no
income statement,
changes in capital,
balance sheets, and cash
flows.”

especially generalization, evaluation, and algorithmics. The planning spreadsheets design stage
was carried out in two meetings (see Table 3).

When students explored various alternative solutions, each group member was required to pay
close attention to the settlement patterns for cases that were almost the same as the cases
currently faced. College students were accustomed to using a generalization mindset also devel­
oped through the activity of exploring various alternative problem solving, finding alternative
formulas that can be used to design applicable applications, and finding application design ideas
that are different but relevant to the characteristics of the company. These activities were carried
out by utilizing excel functions and code based on previous experience and access to social media.
The evaluation was developed through decision-making activities to choose the best alternative.
Algorithmic thinking was developed through creating formulas activities based on the functions
used and according to spreadsheet design principles with detailed and sequential steps.

4.1.3. Executing Spreadsheets Design Plan

In the third stage, college students implemented spreadsheets design plans in excel software such
as creating templates of the necessary reports and creating formulas in the template and coding.
In addition, they also documented the design process from planning to execution. Documenting
the spreadsheets design process was useful for operating different transaction data and reminds
us how spreadsheets work. Activity at this stage was tried to develop computational thinking, in
particular algorithmic. Executing of spreadsheets design plan stage was carried out in two meet­
ings (see Table 4).

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Table 3. Planning spreadsheets design stage

Meeting College students Computational Quotes
Activities Thinking
Week #3, Navigate and discuss Generalization “Each member of our
10 November 2021 alternative solutions group is looking for how
obtained from social the process of coding VBA
media within the group. excel via Youtube”
Choose the best and Evaluation “Each member of the
most relevant solution group presents the
search results of the
Excel VBA coding process,
after which we select one
of the Excel VBA coding
processes that were
considered the best
taking into account the
advantages and
disadvantages of each
coding process.”
Week #4, Make planning domain by Algorithmic “Add the necessary forms
17 November 2021 structuring the solution with the arrangement of
steps in stages and sheet 1: company profile
detail. and accounting policies,
sheet 2: company initial
data, sheet 3:
transactions, sheet 4:
sales input form,. . . sheet
8: financial statements.”
Make planning Algorithmic “We prepare the
spreadsheets by drawing necessary formulas and
up the solution steps in coding in each of the
stages and detail. forms that we will use in
creating spreadsheets
design.”

Table 4. Executing spreadsheets design plan stage

Meeting College students Computational Quotes
Activities Thinking
Week #5, Creating a needed Algorithmic “Create the required
24 November 2021 reports template in order forms into worksheets in
to compile financial Excel according to the
statements on original plan”
worksheets according to
planning.
Week #6, Inputting formulas or Algorithmic “Creating formulas and
1 December 2021 coding in report coding on the necessary
templates available in forms such as coding the
worksheets as planned. cashier transaction sheet
and creating formulas on
other forms”

In this activity, college students were required to think gradually and in detail when making
report templates and data on the appropriate worksheets and enter formulas or coding on the
appropriate report template. In other words, through this activity college students were accus­
tomed to algorithmic thinking, namely working on the planned steps in stages and detail.

4.1.4. Evaluating Spreadsheets Design

In the fourth stage, college students evaluated the spreadsheets design that has been made to
ascertain whether the spreadsheets design can be properly operationalized. They tested the design

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Table 5. Evaluating spreadsheets design stage

Meeting College students Computational Quotes
Activities Thinking
Week #7, Test and refine the Generalization and “We did a trial and error
8 December 2021 design, then create Evaluation on our design and repair
documentation of the again because the cancel
design process from button worked unfine”
scratch

whether it was automated and whether the formula or coding created was correct. This activity
allows college students to debug the coding that has been created. In order to develop computa­
tional thinking, in particular generalization and evaluation. Evaluating spreadsheets design stage
was carried out in pne meeting (see Table 5).

In the evaluation spreadsheets design stage, college students were accustomed to using the
mindset of generalization and evaluation. When college students found mistakes during trial and
error, they must find alternative solutions and they must immediately decide on alternatives that
will be used to improve the design. In other words, college students’ computational thinking,
especially generalization and evaluations, can be developed through this activity.

4.1.5. Sharing spreadsheets design

In the sharing design stage, the lecturer shared a link with another group, it containing the design
process and spreadsheets design artifacts in the video form. Each college student submits criticism
and suggestions in writing to the design of other groups according to the instructions of the
lecturer. College students present weaknesses and solutions to overcome the design weaknesses
of other groups. Sharing spreadsheets design stage was carried out in 1 meeting (see Table 6).
Table 6 shows that these sharing activities of spreadsheets design try to develop computational
thinking, in particular decomposition and algorithmics. The decomposition mindset can be seen
when college students outline the weaknesses of other group spreadsheets design, while the
algorithmic mindset can be seen when students give suggestions in the form of corrective steps
for the design of the observed group.

4.2. College students’ responses to spreadsheets designing activities after they engaged in
the activities
All college students gave a positive response to the activity of designing spreadsheets based on
constructionism. The response given by students is based on the question “What competencies did
you gain during your time in the accounting spreadsheets designing activities?” The following is
a sample of student responses (representatives of each group) after being involved in the account­
ing spreadsheets designing activities.

CS1: “ . . . , become more critical in identifying problems, become more aware that all designs must
have advantages and disadvantages, . . . .”

CS2: “Can improve my critical thinking skills in identifying common problems to minor problems . . . .”

CS3: “ . . . I can make financial reports using VBA excel, determine formulas for journals to financial
statements, and try the VBA whether there was an error or can already run the VBA, . . . .”

CS4: “ . . . with the design task of this application gets new knowledge about VBA, can determine
sheets that are approximately not needed, become aware of features that can be used in Excel,
especially in the developer section, can get alternative knowledge of formulas that are easy to
apply for early adopters.”

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Table 6. Spreadsheets design sharing phase

Meeting College students
Activities
Week #7, Sharing videos containing
15 December 2021 the planning process to
testing the design, and
giving suggestions and
criticisms of other groups’
designs
Computational Quotes
Thinking
Decomposition “In my opinion, the
weaknesses of the group
design that I observed
are 1) when operated
there is still debugging
because there is a lack of
coding; . . . 4) cannot
delete one transaction on
the Cashier Transaction
sheet (if clicked Cancel it
will delete all
transactions that have
been inputted); 5) cannot
delete one Transaction
Data that has been
inputted (if click delete it
will be deleted all existing
transaction data); 6)
sheets of financial
statements have not yet
worked”
Algorithmic “In my opinion, the steps
in overcoming these
weaknesses include: 1)
continuing the
unresolved coding so that
the application can run
well; . . . 4) add coding in
order to remove a single
transaction and/or
transaction data; 5)
provide coding or links so
that the sheets of
financial statements can
run well; 6) conduct trials
and evaluations on
applications that have
been created

CS5: “Competence in understanding problems related to existing designs, finding solutions to these
problems and compiling VBA for spreadsheet, both functions from each coding used to under­
standing the design functions (form and text boxes) used.”

CS6: “(a) Become better able to think critically, innovatively, systematically, and logically in
analyzing and developing Excel designs, (b) Become better able to work together in groups
according to the agreed division of labor, . . ., (e) Become more capable of applying the correct
theories, concepts, and procedures in designing number processing applications.”

CS7: “Able to find the right solutions to problems found in Excel. Can analyze the right formulas for
use in creating the design.”

CS8: “The competencies that I got were how to design sheets in Excel well, choose to use efficient
formulas, easy to understand, and how to operate ready-made designs”

Based on the college students’ responses above, show that the development of a computational
mindset through the activity of designing spreadsheets based on constructionism can foster
students’ critical awareness of errors or deficiencies in the design of spreadsheets that they
observe (see CS1, CS2, and CS3). College students are also able to make innovations in the initial

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design, this shows an increase in student creativity (see CS6). The ability to work together can also
be improved through this activity. This can be seen from the responses of college students 1 and 2
(CS1 and CS2). The CS5’s response indicates the use of algorithmic thinking when compiling coding
through VBA excel. In addition, college students are also able to improve their problem-solving
skills (see CS4, CS7, and CS8). In other words, the development of computational thinking through
constructionism-based accounting spreadsheets designing activities has a positive impact on 21st-
century skills such as creativity, critical thinking, algorithmic thinking, cooperative, and problem-
solving.
5. Discussion
In this study, use of observing, planning, executing, evaluating and sharing activities in spread­
sheets design can be promote students’ abstraction, decomposition, algorithmic, generalization,
and evaluation. The results of this study show that constructionism-based accounting spread­
sheets designing activities support the development of college students’ computational thinking.
These findings are in line with Gero and Levin’s (2018) research which confirms that one of the
pedagogical strategies for familiarizing or engaging students with a computational mindset
through spreadsheets was a constructionist process. Students become active constructors when
designing spreadsheets. In addition, in a learning environment of constructionism, learners
actively share and collaboratively reflect on artifacts (Hay & Barab, 2001). In other words, con­
structionism encourages college students to be actively involved in using computational thinking
in accounting spreadsheets designing activities. The focus of constructionism lies in the active
construction of knowledge by building artifacts (Girvan & Savage, 2019).

The creation of artifacts or products, allows the learner to gain an understanding of the concept
studied in-depth (Ostashewski et al., 2011). The student response shows that they become more
critical, creative, think systematically and logically, and are able to work well together in completing
projects. This shows that the development of computational thinking through supportive activities will
have an impact on increasing creativity, critical thinking, systematic thinking, collaboration, and
problem-solving. College students’ involvement in using good computational thinking will have an
impact on increasing creativity, algorithmic thinking, collaboration and communication, critical think­
ing, and problem-solving (Durak-Yildiz & Saritepeci, 2018, Günbatar and Bakırcı, 2018, Korkmaz et al.,
2017, Saritepeci, 2019, Yağcı, 2018). Artifacts were objects for thinking together (Papert, 1980) and
provide learning when others see and give criticism to the resulting artifacts (Butler & Leahy, 2021). So,
collaboration is very important for college students who have a lack of understanding regarding
formula designing or coding. Students together were responsible for facing difficulties.

The utilization of built-in functions and VBA excel becomes a cognitively challenging computa­
tional thinking development activity. During formulating and coding, students have an excessive
cognitive load, but because students use the bricolage style, which is to continue to experiment
and try different patterns, the cognitive load becomes low. In this case, the lecturer must manage
the learning and thinking of students to adopt computational thinking. Butler and Leahy (2021)
asserted that learners are active builders of their knowledge through the involvement of con­
structing artifacts. Therefore, the college student’s bricolage style in experimenting will guide the
success of developing computational thinking.

The results of the study also showed that students learn from mistakes, Frownfelter- Lohrke
(2017) argued that learning from design mistakes will help students understand good spread­
sheets design principles. The ability to identify errors or shortcomings that exist required abstrac­
tion, namely focusing on the problem to be solved. The results of the abstraction will be elaborated
in small parts that are often called decomposition. After known spreadsheets design errors, college
students compile detailed and systematic (algorithmic) corrective steps. Provides several alter­
native solutions based on previously acquired experience in anticipation if the first solution applied
is irrelevant (generalization). The existence of several alternative solutions encourages students to
be able to choose the appropriate alternative (evaluation).

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6. Conclusion
This study has shown positive student responses to constructionism-based accounting spreadsheet
designing activities. It makes two main contributions. First, this study provides an empirical account
of how activity design plays an important role in building and enhancing college students’ computa­
tional thinking. O-P-E-E-S activities allow college students to engage in using the mindset of abstrac­
tion, decomposition, generalization, evaluation, and algorithmic. Second, this study extends Gero and
Levin’s (2018) work researching the implementation of Papert’s theory of constructionism to help
students develop computational thinking when constructing the difference equation in spreadsheets.
This study confirmed that learning activities in constructionism environments can develop computa­
tional thinking when college students constructed accounting spreadsheets design.

The findings of the present study gave two main practical implications. First, when teaching the topic of
accounting spreadsheets design, a lecturer must provide college students with spreadsheets errors
taxonomy. For example, lecturers can guide college students by identifying spreadsheets design’ errors
and flaws based on spreadsheets error taxonomy. This activity will allow college students to reflect on the
experience of designing spreadsheets while still at the vocational high school or nonvocational high
school level. They can share their experience of designing spreadsheets with other college students. For
this reason, looking at spreadsheets designs that have been studied at previous levels will allow college
students to explore the errors or shortcomings reality of spreadsheets designs that they have studied
before. Second, in terms of activity design, spreadsheets learning should be directed to developing the
college students’ computational thinking. Therefore, learning activities should be designed to provide an
authentic spreadsheets design constructing experience. College students were encouraged to partner
with people who have medium-sized trading or industrial ventures.

This study provided an interesting guide on the development of computational thinking through
constructionism-based accounting spreadsheets designing activities. However, this study has limitations
in terms of duration and intervention. First, the project accounting designing spreadsheets lasted for
eight weeks (100 minutes at each meeting) online due to the pandemic. Future longitudinal studies may
be needed to investigate college students’ involvement in designing spreadsheets online as well as
offline. Second, interventions when shared spreadsheet design online cannot run optimally due to
network constraints, such important moments make students unable to provide criticism and sugges­
tions directly, thus increasing the burden on students because they have to re-examine spreadsheets
design of other groups outside of lecture hours. In future studies, college students may be able to use
social media such as YouTube or relevant platforms as a means of shared spreadsheets design to
overcome network constraints. Despite these drawbacks, the study opens up further conversations
about how certain pedagogical interventions can assist students in developing their computational
thinking as they engage with various accounting cases and participate in a variety of learning activities.

Funding Citation information

The authors received financial support for the research and Cite this article as: Promoting college students’ computa­
publication of articles from the Institute for Research and tional thinking: the use of constructionism-based
Community Service of Sebelas Maret University in Indonesia. accounting spreadsheets designing activities, Binti
Muchsini, Siswandari, Gunarhadi & Wiranto, Cogent
Author details Education (2023), 10: 2222866.
Binti Muchsini1
E-mail: binti_muchsini79@student.uns.ac.id References
ORCID ID: http://orcid.org/0000-0002-6402-0583 Alfaro-Ponce, B., Patiñ, A., & Sanabria-Z, J. (2023).
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