Simulation enabled accounting tutorial system

• US 7,428,518 B1
• Filed: 02/08/1999
• Issued: 09/23/2008
• Est. Priority Date: 12/22/1998
• Status: Expired due to Fees

• Current Assignee: Accenture Global Services Limited (Accenture PLC)
• Original Assignee: Accenture Global Services GmbH (Accenture PLC)
• Inventors: Zorba, Alexander, Lannert, Eric Jeffrey, Wills, Kerry Russell, Rosenfeld, Eren Tolga, Bertrand, Benoit Patrick
• Primary Examiner(s): Vincent; David R.
• Assistant Examiner(s): Tran; Mai T
• Application Number:
  US09/868,698
• Time in Patent Office: 3,515 Days
• Field of Search: 706/47
• US Class Current: 706/47
• CPC Class Codes: G06Q 20/102 Bill distribution or payments
• CPC Class Codes: G09B 7/04 characterised by modifying the teaching programme in response to a wrong answer, e.g. repeating the question, supplying a further explanation

Abstract

A system provides the user with a simulated environment that presents a business opportunity to understand and solve optimally. Mistakes are noted and remedial educational material presented dynamically to build the necessary skills that a user requires for success in the business endeavor. The system utilizes an artificial intelligence engine driving individualized and dynamic feedback with synchronized video and graphics used to simulate real-world environment and interactions. A robust business model provides support for realistic activities and allows a user to experience real world consequences for their actions and decisions. An accounting tutorial system is enabled for providing active coaching on aspects of cost accounting including debit and credit processing, procedures for closing books, appropriate management of ledgers, assets and liabilities utilizing a t-account motif. Techniques for process sensitive help are also integrated into the system to provide contextual examples to guide a user in performing a task.

Claims

1. A method for creating a presentation, comprising:

(a) receiving an accounting goal, the accounting goal being indicative of an accepted accounting practice;

(b) partitioning feedback into a plurality of feedback levels, each feedback level corresponding to a severity level of a response error, the feedback being associated with the accounting goal;

(c) querying a student to determine characteristics of the student;

(d) integrating information based on the characteristics of the student that motivates accomplishment of the accounting goal;

(e) evaluating progress toward the goal and providing a determined feedback having a feedback category based on an appropriate level of feedback and an appropriate training component that further motivates accomplishment of the accounting goal, the appropriate level of feedback being selected from the plurality of feedback levels based on an error severity of an associated response from the student, the appropriate training component being selected from a plurality of training components and based on an amount of work contained in the associated response, and further comprising;

(e)(i) determining the type of the feedback category for the associated response;

(e)(ii) when the feedback category corresponds to an administrative category and when an actual amount of work completed by the student is less than an expected amount of work, instructing the student to provide a sufficient amount of work to assess a subsequent response, wherein the administrative category includes at least two of;

detection of the student cheating through a task;

detection of the student submitting no work and avoiding notice; and

detection of the student submitting minor changes to obtain a hint; and

(e)(iii) when the feedback category corresponds to an educational category, assessing the associated response in accordance with the educational category; and

(f) dynamically adjusting a selected level of feedback based on the progress of the student toward the accounting goal, the determined feedback providing at least one recommendation to the student for submitting a subsequent response to be in accordance with the accepted accounting practice.

2. The method as recited in claim 1, wherein debit processing material is integrated into the presentation.

3. The method as recited in claim 1, wherein credit processing material is integrated into the presentation.

4. The method as recited in claim 1, wherein closing material is integrated into the presentation.

5. The method as recited in claim 1, wherein ledger processing material is integrated into the presentation.

6. The method as recited in claim 1, wherein t-account processing material is integrated into the presentation.

7. The A method as recited in claim 1, wherein multiple account processing material is integrated into the presentation, and wherein the student is able to place one of a plurality of accounts on one of a plurality of targets.

8. The method as recited in claim 1, wherein asset processing material is integrated into the presentation.

9. The method as recited in claim 1, including adjusting an example based on student progress.

10. An apparatus that creates a presentation, comprising:

(a) a processor;

(b) a memory that stores information under the control of the processor;

(c) logic that receives an accounting goal, the accounting goal being indicative of an accepted accounting practice;

(d) logic that partitions feedback into a plurality of feedback levels, each feedback level corresponding to a severity level of a response error, the feedback being associated with the accounting goal;

(e) logic that queries a student to determine characteristics of the student;

(f) logic that integrates information based on the characteristics of the student that motivates accomplishment of the accounting goal;

(g) logic that evaluates progress toward the goal and provides a determined feedback having a feedback category based on an appropriate level of feedback and an appropriate training component that further motivates accomplishment of the accounting goal, the appropriate level of feedback being selected from the plurality of feedback levels based on an error severity of an associated response from the student, the appropriate training component being selected from a plurality of training components and based on an amount of work contained in the associated response, and further comprising;

(g)(i) determining the type of the feedback category for the associated response;

(g)(ii) when the feedback category corresponds to an administrative category and when an actual amount of work completed by the student is less than an expected amount of work, instructing the student to provide a sufficient amount of work to assess a subsequent response, wherein the administrative category includes at least two of;

detection of the student cheating through a task;

detection of the student submitting no work and avoiding notice; and

detection of the student submitting minor changes to obtain a hint; and

(g)(iii) when the feedback category corresponds to an educational category, assessing the associated response in accordance with the educational category;

and

(h) logic that dynamically adjusts a selected level of feedback based on the progress of the student toward the accounting goal, the determined feedback providing at least one recommendation to the student for submitting a subsequent response to be in accordance with the accepted accounting practice.

11. An apparatus that creates a presentation as recited in claim 10, wherein debit processing material is integrated into the presentation.

12. An apparatus that creates a presentation as recited in claim 10, wherein credit processing material is integrated into the presentation.

13. An apparatus that creates a presentation as recited in claim 10, wherein closing material is integrated into the presentation.

14. An apparatus that creates a presentation as recited in claim 10, wherein ledger processing material is integrated into the presentation.

15. An apparatus that creates a presentation as recited in claim 10, wherein t-account processing material is integrated into the presentation.

16. An apparatus that creates a presentation as recited in claim 10, wherein multiple account processing material is integrated into the presentation, and wherein the student is able to place one of a plurality of accounts on one of a plurality of targets.

17. An apparatus that creates a presentation as recited in claim 10, wherein asset processing material is integrated into the presentation.

18. An apparatus that creates a presentation as recited in claim 10, including logic to adjust an example based on student progress.

19. A computer-readable medium for creating a presentation and having computer-executable instructions to perform:

(a) receiving an accounting goal, the accounting goal being indicative of an accepted accounting practice;

(b) partitioning feedback into a plurality of feedback levels, each feedback level corresponding to a severity level of a response error, the feedback being associated with the accounting goal;

(c) querying a student to determine characteristics of the student;

(d) integrating information based on the characteristics of the student that motivates accomplishment of the accounting goal;

(e) evaluating progress toward the goal and providing a determined feedback having a feedback category based on an appropriate level of feedback and an appropriate training component that further motivates accomplishment of the accounting goal, the appropriate level of feedback being selected from the plurality of feedback levels based on an error severity of an associated response from the student, the appropriate training component being selected from a plurality of training components and based on an amount of work contained in the associated response, and further comprising;

(e)(i) determining the type of the feedback category for the associated response;

(e)(ii) when the feedback category corresponds to an administrative category and when an actual amount of work completed by the student is less than an expected amount of work, instructing the student to provide a sufficient amount of work to assess a subsequent response, wherein the administrative category includes at least two of;

detection of the student cheating through a task;

detection of the student submitting no work and avoiding notice; and

detection of the student submitting minor changes to obtain a hint; and

(e)(iii) when the feedback category corresponds to an educational category, assessing the associated response in accordance with the educational category; and

(f) dynamically adjusting a selected level of feedback based on the progress of the student toward the accounting goal, the determined feedback providing at least one recommendation to the student for submitting a subsequent response to be in accordance with the accepted accounting practice.

20. The computer-readable medium of claim 19, containing further computer-executable instructions for:

(g) monitoring answers to questions posed to evaluate the progress toward the accounting goal; and

(h) generating individualized coaching messages that further motivate accomplishment of the accounting goal.