SALY Reflects Lecture-Based Learning, But We Can Build from There

The transition from the higher education accounting classroom to the public accounting firm is not seamless. So often we are critical of staff that aren’t using their critical thinking skills, but failing to recognize that they may not know how. We question why they performed procedures the Same As Last Year (SALY) when so much has changed. At least one answer is quite simple. If we are only training to the level of Remembering & Understanding, then we are training them to SALY. 

If we want them to apply their knowledge to novel situations, analyze problems, evaluate options, and create solutions, then we must train to those levels. We must set the expectation of deep learning. With rare exception, lecture formats will not get them there. But practical application opportunities in a controlled environment can. 

They need to be exposed to the concept of metacognition. This means to really reflect, be aware of and understand their own thought processes. We should encourage them to employ metacognitive learning strategies. These strategies are all about regulating themselves according to what they know about how they think and learn. In short, it’s being strategic about their learning process. These types of strategies optimize learning no matter the content.

Here is an example of a metacognitive notetaking strategy that I employ to increase my retention and understanding of information presented in a lecture or presentation format:

1. Take notes as close to word for word as possible (written)
2. Within 2 days transcribe from written to typed – read as I transcribe (don’t do this mindlessly)
3. Reread the word for word transcription typed
4. Within 2 days of step 2, translate the transcription by replacing word for word entries with paraphrases utilizing my own wordings

For me, each step represents an investment in moving the information from short to long-term memory. I heard it, wrote it, transcribed it & read it, reread it, and translated it. When I complete this process, I’m quite unlikely to forget it. I’ve encountered the information multiple times and in diverse ways (hearing, writing, transcribing) over several days. I’ve cognitively processed the information and produced a new output that is more memorable to me (paraphrasing & translating to my own wording).

I don’t do this every time I take notes, but if I really need to learn something, you can bet that I do. Sometimes I employ a 5th step and schedule a meeting with a couple of my colleagues, or someone else who has exposure to the information, and participate in a more in-depth discussion to check my understanding against theirs. Often, their input will help to increase my level of understanding. 

The beauty of these strategies is that they are about the individual learner. I don’t necessarily recommend my strategy for other learners. I just recommend that they have one that reflects an understanding of how they learn best and how they prefer to learn.

It hardly matters what you’re trying to learn. Those who take a strategic approach to learning are usually more successful. Think about all the things you know how to do, but you don’t do them at a high level. The likely common denominator in those activities is that you don’t approach them strategically. For example, I know all the pieces and legal moves in the game of chess. However, because I don’t have an overall strategy for how I approach the game, I fail to deploy the right moves at the right times and for the right purposes. In other words, I understand it, but I’m not skilled enough to apply what I know to the unique challenges I face when playing the game. 

If you can make a habit of strategically approaching your learning, you will not only establish building blocks that allow you to reach higher levels of learning, but you’ll notice that the strategies you employ to learn in one context will also apply to others. Once you start learning at the level of application, you’ll hear less and less about SALY.

More information available at The Peak Performance Center.