ON THE ALLOCATION OF RESOURCES WITHIN UNIVERSITIES

The central concern of this paper is the allocation of resources between academic departments within universities. After discussion of the broad principles involved in allocating under alternative funding regimes, attention is focused on the use of performance indicators and, in particular, the use of cost per student as a criterion for allocating teaching resources. The difficulties in calculating and interpreting cost per student are explored, using data for UK universities for purposes of numerical illustration. An attempt is made to suggest improvements in the measurement of cost per student and in the standards of comparison which are used in its interpretation.     

民族学生大学数学教学改革研究

随着民族教育的迅速发展,少数民族地区各高校较多的专业都设有民族班和民族预科班,生源主要来自民族学生。大学数学作为高等院校大多数专业的必修基础课程,开展民族学生大学数学教育教学研究,具有重要的理论价值和实践意义。本文结合民族学生学习大学数学的实际,分析了当前民族学生的特点及大学数学教学现状,建设性的提出了民族学生大学数学教育教学改革的可行性与几点建议。     

教研关系与教研管理

对于教学相长大家已经形成共识,但对于教研相长却还没有达成一致意见。本文通过对4所二本院校的教师的采访,发现了这些学校教师在平时工作中对教学和科研关系的不同处理,其中两所大学的教师认为,教学和科研是相互促进的,而另外两所大学的教师认为教学和科研是相互冲突的,出现了两种相互对立的观点,作者通过进一步研究发现,与政府以及管理部门的管理方式有关,管理理念的不同,导致了教师对待教学和科研的不同态度。     

Chinese Students’ Perceptions of the Teaching in an Australian Accounting Programme – An Exploratory Study

ABSTRACT

This exploratory study is designed to elicit and understand the views of Mainland Chinese students concerning their learning experience in an Australian accounting education programme. The article contributes to the literature by investigating the issues and implications associated with international students’ perceptions of teaching, as little research has been undertaken in this context. Data were obtained from focus group interviews at two Australian universities, comprising students who had no prior experience of Western education. Based on an adaptation of Ramsden's 2003 model [Learning to teach in higher education (2nd ed.). London: Routledge], the data show that the students’ educational experience in China has a direct and negative influence on their perceptions of the teaching and learning experience in Australia. The negativity is particularly strong for entry-level students but dissipates to some extent with time. Issues concerning teachers’ enthusiasm, commitment, delivery skills and students’ expectations also emerged as important factors affecting student perceptions.     

Motivating students to prepare for class and engage in discussion using the hot seat

Accounting accreditation standards place a strong emphasis on student engagement in the learning process (1 and 14). However, budget constraints at many universities are creating larger class sizes, thereby complicating the student-engagement process in two respects. First, it is difficult for professors to motivate students to prepare for class when the students perceive a small probability of being held individually accountable for reading assigned materials. Second, it becomes harder for professors to have one-on-one interactions with students during class as enrollments grow (Litke, 1995). This lack of interaction makes it more difficult to engage students in the learning process. This article describes a teaching approach, called the “hot seat,” that overcomes these challenges by motivating students to prepare for class and engage in the learning process during class. Assessment data suggest that students valued the instructor’s commitment to high-quality instruction and that they believed the hot-seat approach accomplished its intended objectives of increasing student preparation, participation, and learning.     

Relationships between Vocational Interests and Learning Approaches to Advance the Quality of Student Learning in Accounting

Abstract

This study investigates the influence of vocational interests on the learning approach of accounting students at the undergraduate level. It brings together two theoretical models: vocational interests and approaches to learning, to investigate student learning in the accounting discipline. The research focus is supported by more general findings from the education literature which suggest that interest-oriented learning leads to superior approaches to learning. The research was tested using 917 tertiary accounting students across two universities. The associations between vocational interests and learning approaches provide support for the theoretical model linking vocational interests (e.g. conventional) with deep learning approaches in a tertiary accounting environment. There are practical implications for the teaching of accounting with particular reference to whether the current curriculum reinforces the values of those individuals with conventional interests.     

Editorial to Introduce the Bloom and Webinger Forum

Abstract

Undergraduate accounting students in Australian universities are dissatisfied with the feedback that they currently receive. Recent evidence from the Course Experience Questionnaire (CEQ, a national survey of Australian university graduates) suggests that the accounting discipline ranks poorly on assessment feedback when compared to other disciplines. This finding aligns with the results of local university data, which also shows that students appear dissatisfied with feedback. Similar results can be found in other jurisdictions, as noted by the Higher Education Academy in the UK. Given the importance of feedback to enhancing students' learning, these results are of concern to accounting academics and other stakeholders, including professional accounting bodies and graduate employers. To date, few studies have sought to understand in a comprehensive manner the relatively poor performance in feedback scores in the discipline of accounting. This exploratory study seeks to address this gap by investigating the reasons underlying students' dissatisfaction. We report on students' perceptions obtained from a large survey of Australian undergraduate accounting students across 12 universities. Over 2600 students responded to the survey. Our findings indicate that accounting students value feedback that is individualised, detailed, constructive and timely, and that currently they are not receiving feedback with these attributes.     

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.     

高校非经济类专业经济学课程教学中存在的问题及其对策研究

我国很多高等院校的非经济类专业也陆续开设了西方经济学课程,但教学的效果并不理想,这与功利心理的存在而导致非经济类专业的学生学习该课程时热情不高有一定关系,但其主要原因还是面向非经济类专业的西方经济学课程的教材、教学方式和考核机制方面存在问题,非经济类专业的西方经济学课的教学迫切需要改革。今后除了要加快适合非经济类专业的西方经济学课程教材的建设与引进外,还要逐步完善该课程的教学质量评价体系,以促进任课教师不断改进教学方法,并进一步调整针对非经济类专业学生的课程考核机制。     

Potential responses by on-campus university students to a university emergency alert

University campuses across Canada and elsewhere are developing and implementing emergency alert systems to warn campus community members about a variety of threats. In this study, focus group discussions were used to examine how undergraduate students living on campus may respond to an emergency alert. A focus group activity used tornado, fire and threatening message alert messages to provide a context for the focus group discussions. After reading the warning message, most students understood the warning message but there was uncertainty about the non-specified threat and how and where to evacuate. Many would believe a message sent by the university as long as it was sent via a phone number that they associated with the university. Personalization of risk varied, and students reported that they would confirm a warning message with a variety of sources including student colleagues, faculty and teaching staff, television and internet sources. Taking protective action by sheltering in place was deemed to be feasible, however evacuation off campus was found to be problematic. We found that the nature of short message service text messages, the characteristics of universities, and the students’ home being in an on-campus residence influenced how the students may respond to an emergency alert message.     

Making accounting degrees fit for a university

This contribution is a commentary on the paper by Chabrak and Craig (2013) that calls for accounting pedagogy reforms that place accounting within its socio-economic context and enable students to formulate critiques and alternatives. It examines four areas pertinent to this: accounting curricula and pedagogy; accounting's relation within universities and to professional accounting institutions; student expectations; and accounting academics. The commentary concurs with the plea of Chabrak and Craig for curriculum and pedagogy reforms but notes the difficulties this faces in the UK (and possibly elsewhere) given the growing commercialisation of and competition between UK universities, and the influence of professional credentialing upon accounting academics who lack knowledge of accounting research. However, there is a public interest need, and a student and employer desire for curriculum and pedagogical reform and university teaching quality systems do not militate against this. The conclusion is that it lies with accounting academics to counter the drift of accounting degrees imitating from professional accounting courses.     

Experiential Learning – A Case Study of the Use of Computerised Stock Market Trading Simulation in Finance Education

Abstract

Finance is a popular programme of study in UK higher education despite it being a challenging subject that requires students to understand and apply complex and abstract mathematical models and academic theories. Educational simulation is an active learning method found to be useful in enhancing students’ learning experience, but there has been limited pedagogic research attention on its use in finance education within the UK. This paper, utilising an on-line survey, provides a snapshot of the current usage of finance-related simulations across the 97 UK universities offering finance programmes. The paper also reports the findings of a case study that offers insights into the effectiveness of introducing computerised simulation into a postgraduate finance course from both a student and tutor perspective. It highlights an enhancing learning experience for students through concrete experience and reflective observation, increasing their understanding of difficult and complex finance concepts.     

Actuarial Science Summer Program for Women and Minorities

Drake University offered a 5‐day program focusing on the recruitment of women and minorities into actuarial science studies. A few universities offer actuarial science summer camps targeting high school students. Participants in this camp, however, came exclusively from community colleges. In this article, we provide an overview of the camp's activities, structure, and outcomes. We present a longitudinal analysis of student feedback, reflecting results from one survey administered before the camp began and another distributed very near the camp's end. Our results indicate the camp succeeded on many counts.     

Burnout among university accounting educators in Australia and New Zealand: determinants and implications

Increased teaching workloads combined with pressures to publish in limited outlets has intensified the burnout potential among accounting educators in Australia and New Zealand. However, amongst the few studies on tertiary accounting education, the focus has so far been only on burnout arising from student contact intensity. We broaden this literature by examining how other worklife characteristics contribute to burnout. Based on 158 responses from Australian and New Zealand accounting academics, we find evidence for emotional exhaustion due to high workload. However, professional efficacy continues to remain high. Qualitative responses offer deeper insights on how various burnout factors are interrelated.     

Does emotional intelligence matter to academic work performance? Evidence from business faculties in Australia

Using data collected through survey questionnaire across 15 universities, we examine the effect of emotional intelligence on academic work performance (in research, teaching and service) in Australian business faculties. We find academics’ ability to use emotion enhances performance across research, teaching and service, while ability to regulate emotion enhances performance for teaching and service only. We also find support for a process‐based model of emotional intelligence in which appraisal of emotion is a necessary antecedent to emotion’s use and regulation. The results have implications for management in appointment decisions and professional development programmes in business/accounting faculties.     

Accounting students’ perceptions of effective teaching and approaches to learning: impact on overall student satisfaction

This study is concerned with the ways to improve the quality of learning experiences of accounting students. Drawing on the effective teaching and student approach to learning literature, we hypothesise that effective teaching and students’ approach to learning (deep versus surface learning) are two important predictors of the quality of the learning experience. The hypotheses were tested using survey data of second-year undergraduate students enrolled in two core accounting subjects at an Australian university. The data were analysed using the partial least-squares structural equation modelling approach. The study aims to make a useful contribution to theory and teaching practice.     

Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

We are nearing the end of the United Nations' Decade of Education for Sustainable Development (2005–2014). There has been substantial rhetoric in education and business forums, and many universities have integrated sustainability into their accounting curricula, but what effect is accounting education having? This study considers whether the rhetoric of sustainability is manifest in a greater emphasis on environmental performance by students and practitioners. In an evaluation task using a balanced scorecard we found that third-year accounting students in Australia and Germany recognised lead performance indicators, and penalised poor environmental performance, more than did first-year students. Experienced accounting controllers, however, placed less emphasis on environmental performance than did third-year accounting students. This suggests that the rhetoric taught in universities regarding the strategic importance of environmental performance exceeds the reality of organisational priorities, at least for now.     

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.     

Accounting students’ choice of blended learning format and its impact on performance and satisfaction

Using online platforms to deliver educational content, some institutions have developed blended courses that combine the advantages of online instruction with traditional face-to-face (F2F) teaching. This study compares accounting student performance and satisfaction in two blended formats with similar content and design, i.e. F2F+ vs. Online+ courses. It also assesses the characteristics of students who choose the latter option over F2F+ courses. Students in four advanced accounting subjects were surveyed and their course performance was obtained. Results indicate that the main determinants of students’ decision to register for an Online+ course are retaking the course, increased weekly work hours, and belief that this type of blended course facilitates learning. Results show that students in advanced accounting courses with equivalent content and design perform similarly and have the same level of course satisfaction across course delivery formats, as hypothesized under equivalency theory.     

Effective teaching,student engagement and student satisfaction during the Covid-19 pandemic: Evidence from business students' qualitative survey evaluations

We investigate the influence of unanticipated prolonged disruption on effective teaching, student engagement and student satisfaction during campus lockdown due to COVID-19. Qualitative comments provided by undergraduate business students in the university end-of-semester survey were analysed using a variety of methods, including sentiment analysis. Our findings indicate that effective teaching through the characteristics of the instructor, can lead to enhanced student engagement and higher levels of student satisfaction in an emergency remote teaching environment. Our findings highlight the critical role of the instructor in providing cognitive and affective support to students, along with clear communication, during times of substantial change.