Analysis of the learning context, perceptions of the learning environment and approaches to learning accounting: a longitudinal study

This study investigates student approaches to learning over the 3 years of an undergraduate degree course in accounting. The objective of the study was, first, to identify changes in learning approaches over the course duration. Second, the study examined whether any changes in learning approaches were consistent with changes in the context of learning as well as students' perceptions of the teaching/learning environment. The results show that students made greater use of sophisticated learning approaches over time linked to their more favourable perceptions of the teaching/learning environment as they progressed in their course. However, there were no significant changes in learning approach attributable to the learning context. Implications for accounting educators drawn from the findings are discussed.     

An empirical analysis of some factors affecting student performance

Many colleges and universities use instructor and course evaluation forms. Overall, however, contradictory evidence exists concerning the usefulness of these forms as measures of teacher performance. Among the business school disciplines, few studies on the effects or usefulness of the forms have been undertaken. Responses to a 34-item questionnaire (instructor evaluation form) were factor analyzed to identify salient dimensions of the classroom/ learning environment and then the factors were correlated with student performance. The results indicate that responses related to teacher factors in the principles area may not be related to student performance. However, in the taxation and cost accounting areas the responses might be somewhat useful in gaging instructor performance.     

A Critical Learning Outcome Approach in Designing,Delivering and Assessing the IT Knowledge Syllabus

Although the accounting profession has embraced a competency-based approach in the education and training of students, some educators struggle to adapt the delivery and assessment of their accounting programmes to bring them in line with these outcomes. The challenge for all educators is to seek ways to marry the curriculum, the design and delivery of the syllabus and assessment in such a way as to maximize students’ learning in relation to priority goals. The aim of this paper is to discuss how the IFAC curriculum on the general knowledge of IT (IEPS 2) could be analysed using an alternative approach based on critical learning outcomes to develop a syllabus that would enable educators to deliver and assess it in line with the learning outcomes and competency requirements. The newly-developed syllabus should direct educators to adopt a holistic approach in the delivery and assessment of the IT course. This approach should ensure that students understand how information technology can support them as accountants in producing information in the format required by users.     

A forecast of achievement from student profile data

A compelling case has been made by accounting leaders for the increased use of groups to enhance learning in the classroom. If an instructor wants to form groups based on achievement or skill levels at the beginning of an accounting course, the purpose of this paper is to show that achievement levels can be forecast from profile data obtained from students on the first day of class. Specifically, results of this study indicate that the intent of a student to major in accounting and the grade he or she made in Introductory Financial Accounting provide an accurate forecast of the achievement of that student in Introductory Managerial Accounting. Additionally, the study's findings suggest there is some basis for a template that can be applied to forecast achievement levels of students in other accounting courses.     

An active learning strategy for the classroom—“who wants to win … some mini chips ahoy?”

Skillfully presenting technical accounting material has been identified as an important dimension of effective teaching [Issues in Accounting Education (1993) 8(2), 436]. Faculty may more effectively present material by modifying the traditional lecture approach to incorporate visual-based instruction and increase student involvement through active learning exercises. One approach to presenting accounting material more effectively is described in this article. A “Who Wants to Win…?” game, similar to that seen on television, is constructed with the instructor in the role of master of ceremonies and one class member, a group, or the entire class in the role of contestants. The method described can be adapted and used to present a variety of accounting topics. Anecdotal evidence from two very different college classroom settings indicates a high level of student enjoyment, increased class participation, and an increased level of advance preparation on the part of the students. While a significant amount of material is presented in a concise, novel, and effective manner, the game provides a relaxed classroom atmosphere for the students and an enjoyable method of presentation for the instructor.     

Student perceptions about computerized testing in introductory managerial accounting

This study reports on the implementation of computerized testing in an introductory managerial accounting course. Students were surveyed about their perceptions of computerized testing after taking two major computerized exams. Results show that students perceived both negative and positive aspects about computerized testing, and overall perceptions tended to be more negative than positive. Clear differences in student perceptions existed when analyzing results by instructor, indicating that individual instructors can manage student perceptions about computerized testing. Suggestions for addressing negative student perceptions are provided for accounting educators who are considering the use of computerized testing in introductory courses.     

A course on the management of the systems development process with hands-on computing

A course on the development of accounting information systems from a managerial perspective that employed hands-on computing experience is described. Central to the course is a group term project that involves the design and implementation of computer-based accounting applications for actual businesses. The applications are developed in a microcomputer environment. A chronology of the course is described identifying the assignments, successes and problems of the course. The results of a student survey are also presented and analyzed. The lessons learned from the experience, for both student and instructor, and suggestions for improvements conclude this discussion.     

Integrating a CD-ROM database in the accounting curriculum

This paper presents a methodology for keeping students abreast of a new information technology by integrating the use of optical media for storage and distribution into the accounting curriculum. Two student projects are presented which build proficiency in locating and organizing data in a database and in using intellectual skills to analyze that data. The authors found that these projects made the course material more relevant and meaningful for both the students and the instructor.     

Ethics and professionalism: Bringing the topic to life in the classroom

Much attention has been focused in recent years on the benefits of enhancing student understanding of ethical perspectives and professionalism in the workplace. An ongoing challenge for accounting educators is the need to address ethics in a way that will hold student interest, especially when most students have yet to experience an ethical situation in a work setting. We have developed a classroom game that incorporates the Institute of Management Accountants’ (IMA’s) Statement of Ethical Professional Practice, a newly revised model of ethical conduct. In this game, students identify how the IMA’s standards and principles are either upheld or violated in mini-case scenarios from workplace settings. The game facilitates student reflective thinking – a learning process where an individual addresses a problem that has many reasonable solutions rather than just one answer. The approach was introduced in managerial and cost accounting courses and has been employed also in an intermediate accounting setting. Feedback suggests that the game holds student interest, fosters reflective thinking, and can be used across multiple courses.     

Computer-assisted teaching and learning in accounting: pedagogy or product?

The availability of cost-effective computer technologies is a dynamic that has the potential to dramatically change university accounting education. There are various motivations for university accounting departments to adopt computers and computer-assisted learning technologies, and a range of applications are available. The application of computer technologies has implications for student performance, efficiency and effectiveness within accounting departments, and course content—all of which should be considered. The possibilities for generating broad accounting education reform with computers are also significant.Computer technology should not be seen as a passive addition to the classroom. If driven by the desire to economise on the inputs to the educational process, or to expand the conventional content of accounting courses, such technology may have dysfunctional consequences.This paper examines the role of computer technologies in accounting education, the motivation for their introduction and use, and the impact they may have on the contemporary education of accounting students.     

Accounting education research: a retrospective over ten years with some pointers to the future

Abstract

This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating integrating Facebook into pedagogical practice are a recent addition to this research. However, there is a lack of disciplinary-specific guidelines to inform both accounting educators' and accounting students' use of Facebook as a learning resource. Indeed, Facebook's pedagogical affordances are a generally overlooked field of enquiry in accounting education research. The principles proposed in the paper are informed by the literature on Facebook and student engagement, and the concept of digital citizenship, which illuminates the importance of the responsible and professional use of Facebook by accounting students and the development of online practices and behaviours that enhance students' appeal to the accounting profession.     

Formative assessment in accounting education and some initial evidence on its use for instructional sequencing

Formative assessment (FA) provides instructors and students with feedback to improve learning. Across a variety of education settings FA is one of the most effective classroom interventions for improving student learning outcomes. Yet the accounting education literature is almost devoid of any work related to FA. One barrier for developing FA in accounting education is the significant background knowledge needed to implement FA successfully. The purpose of this paper is to provide some of that background. The paper includes conceptual discussion from the general education literature to explain how FA improves learning and discussion of research that has identified features that affect the efficacy of FA practice. One of these features is how instructors use FA data to adjust instruction. An empirical study illustrates that accounting educators can use FA data to inform a decision about instructional sequencing. Instructional sequencing principles have been used to develop new accounting curricula and courses, and accounting education research has used empirical data to inform an instructional sequencing decision. The current study tests, using a sample of introductory accounting students, alternate versions of two FA tasks to determine which version is better for identifying deficiencies in student learning outcomes. Results suggest that one version of each task is better for identifying deficiencies, but an adjustment to instructional sequencing may be needed to ensure efficacy of one of the tasks, depending on how the FA practice is implemented.     

Enhancing Students' Enabling Competencies: Student Perspectives and Recommendations for Educators*

Employers continue to express concern that accounting graduates lack the necessary competencies when they enter the workplace. These concerns have been addressed in part by periodic revisions to Chartered Professional Accountants of Canada's (CPA Canada) CPA Competency Map, which is used to define competencies for entry into the profession. The CPA Competency Map has recently been revised to include a new set of enabling competencies (often called generic or soft skills). However, the accounting literature highlights a concern that time and resources spent on the expanding set of enabling competencies could take valuable resources away from teaching technical accounting skills. In addition, the education literature indicates that student motivation plays a key role in learning. If students are motivated to learn enabling competencies, then educational efforts could be more efficient and effective. Conversely, a lack of student motivation could reduce student engagement and learning. To address these concerns, we investigated the student's perspective on the importance of enabling competencies as well as on how and where enabling competencies should be learned. We surveyed 380 students enrolled in the CPA Canada Professional Education Program (PEP). We investigated the three new enabling competencies that are most distinct from the previous set of competencies and that may be the most difficult for accounting educators to teach: adaptability and resilience; creativity and innovation; and active listening. We asked students about the importance of these new enabling competencies for their future careers and whether the competencies should be taught in PEP or in the workplace. Our results indicate that students believe that the new enabling competencies are important and should be learned in both the classroom and the workplace. Moreover, student responses to open-ended questions provide educators with suggestions on how to incorporate enabling competencies into the classroom by blending activities that could simultaneously enhance enabling competencies with technical competencies.     

Modelling Performance Improvement and Switching Behaviour in Team Learning

Accounting educators and agencies have sought to incorporate team learning activities into conventional learning methods. The readiness-assurance process (RAP) of team learning, in which students take quizzes first as individuals and second as members of student teams, has been shown to be effective in this regard. We analyse the RAP with a fixed-effects regression model to identify the factors that contribute to performance improvement and we use ordered logit regression to estimate, probabilistically, switching behaviour within student teams. A longitudinal study was conducted over the course of a semester in which 101 undergraduate accounting students, comprising 22 teams, completed six quizzes. Within-team knowledge disparity was shown to be a significant indicator of performance improvement, and individuals appeared more likely to switch their answers after the first quiz. There were no significant effects for either performance or switching associated with demographic measures of sex and English fluency. Implications for accounting educators are discussed.     

Heterogeneous student perceptions of accounting course importance and their implications for SET reporting and use

This research tests for an association between student perceptions of accounting course importance (PCI) and student evaluation of teaching (SET) ratings of satisfaction with instructor performance, course quality, and grading procedures. The study also investigates whether instructor rankings constructed from SET ratings vary across student groupings based on PCI. Using responses from students enrolled in introductory accounting classes at three AACSB-accredited accounting programs we find that SET ratings vary significantly with PCI. We also find that instructor rankings constructed from SET ratings vary with PCI. These findings suggest that, when heterogeneous perceptions are present, satisfying all students enrolled in a course may not be possible and that reliance on aggregated SET data may obscure important differences in student opinion. In this circumstance, disaggregating SET data by PCI and emphasizing the feedback of students holding higher (stronger) perceptions of course importance may enhance SET diagnostic value.     

Integrating a virtual learning environment into a second-year accounting course: determinants of overall student perception

Rapid acceptance of, and changes in, information technology are revolutionizing the way educators teach and students learn. This study reports on the use of Blackboard as a tool for creating a virtual learning environment (VLE). Responses from undergraduate accounting students in New Zealand provide data on the use of the VLE as a learning aid. Findings suggest that the students have openly embraced the VLE and support its adoption by faculty members in other courses. However, students appear unwilling to actively participate in two-way online activities. This has implications for faculty contemplating the adoption of a VLE in their courses.     

The budgetary interview: Intentional learning for students in governmental and non-profit accounting

Learning-to-learn skills are critical to the future success of accounting students. This paper reports on a budgetary interview exercise that helps students develop as intentional learners. Students select a government or non-profit agency to investigate, arrange an interview with an agency official to discuss the budgetary process, write a technical paper on what was learned, and record their reflections on the experience. The budgetary interview exercise was implemented with undergraduate students in governmental and non-profit accounting courses over four academic years (one course per year). Effectiveness of the exercise was assessed via content analysis of student papers and reflections. Results indicate the exercise was highly effective in helping students develop intentional learning skills. Furthermore, students successfully connected classroom material to “real-world” practice, and most students reflected on potential careers in governmental or non-profit sectors. Appendices provide materials that instructors may use to implement this exercise.