Editorial

Technological change is altering the way educators deliver subject content. The phenomenal growth and widespread acceptance of the Internet has seen the creation of the Virtual Learning Environment (VLE) in higher education. For the ease of integration of VLEs in higher education, software companies have provided products such as WebCT and Blackboard. From a pedagogical perspective, new technologies must be evaluated in an effort to establish whether their introduction has had a beneficial impact on learning outcomes. To this end, this investigation examines the attitudes of undergraduate accounting students in relation to a number of design features and attributes of WebCT (e.g. bulletin boards, on-line assessment and chat room) as a VLE. Responses from 292 on-campus undergraduate students provided data which associates four factors with improved student motivation. This study found that student satisfaction with the use of a VLE is significantly associated with the provision of: lecture notes, bulletin board, on-line assessment and other tools (chat and video summaries). The diagrammatic representation of the variables identified in this study provides a useful reference point for those educators contemplating the implementation of a VLE.     

The effect of interactive on-line learning systems on student learning outcomes in accounting

We examine the association between student use of a unique, interactive, on-line learning system known as MarlinaLS™ and the learning outcomes achieved by students in a major second year undergraduate accounting subject over the period 2002–2003. Primarily, we explore the relationship between students’ use of MarlinaLS™, an on-line system developed specifically to enhance reciprocal learning, and the examination performance of those students. Our results show that students’ use of MarlinaLS™ is positively associated with their examination performance and also with the internal assessment result achieved. We also find that the extent of usage of the MarlinaLS™ system by students varies systematically based on a number of defined characteristics. The study enhances our understanding of the role of teaching strategies generally, and, more specifically, the role of interactive on-line learning systems in improving student learning outcomes.     

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 accounting students' problem-solving skills: the use of a hands-on conceptual model in an active learning environment

This study documents and evaluates the effectiveness of using a hands-on conceptual model in an active learning environment in a first accounting class. A hands-on model that can be used to help students learn inventory cost allocations is described. The model's potential for enhancing student learning is assessed. Three learning scenarios are evaluated. The first is predominately a traditional lecture-oriented approach using numerical examples to illustrate concepts. The second adds the use of a model within a lecture setting. The third uses an active learning approach along with the model. Student performance and preferences are assessed. Students indicate they perceive that the model helped them understand inventory cost allocations better than solely using numerical examples. Results from an assessment instrument indicate that students who use the model in an active learning environment show enhanced problem-solving skills over that which can be attained in a lecture-oriented environment. There is no evidence, however, that the use of a conceptual hands-on model enhances conceptual recall over that which can be attained in a lecture-oriented environment.     

Enhancing student engagement in large management accounting lectures

The education literature suggests a student-focused teaching strategy to improve students’ engagement in a lecture. However, in traditional accounting lectures students take the role of passive and anonymous recipients of knowledge. This paper reports on two cycles of an action research project, developing and refining a blended learning model, with the purpose of enhancing students’ engagement in the lectures of a large management accounting course. Results of our study find that engagement was enhanced with the implementation of this model. This study contributes to the accounting education literature through reporting evidence from action research and the effective implementation of a blended learning model that accounting educators can use.     

Expanding your accounting classroom with digital video technology

In the past, many activities of accounting professors were restricted or confined by their classroom walls. Bringing in guest speakers, taking students on field trips and teaching students off-campus (either locally or globally) were extraordinary efforts that required significant organization. Today, numerous technological advancements in communication infrastructure, equipment and online tools greatly facilitate such initiatives. Outside experts can now visit the classroom, students can explore or collaborate in distant places and professors can extend the geographical reach of their lessons simply via the means of digital video technology. Based on our 2010 Conference on Teaching and Learning in Accounting (CTLA) Master Class, we share our experiences in exploring the use of digital video in teaching accounting and explain how numerous accounting professors are taking advantage of the capabilities afforded by digital video technologies. Online video clips, student video projects, and online video lecture recordings hold great promise for accounting education. We have created a website that complements and demonstrates the teaching ideas presented in this article and that facilitates video integration into accounting courses. We discuss the pedagogical benefits of using video, including those from general education and accounting literature. The article concludes with suggestions for how accounting faculty can keep current with video technology, areas for future accounting research and a call to action for accounting educators. Our work with digital video technology has led to the 2011 American Accounting Association (AAA) Innovation in Accounting Education Award as well as the 2010 Canadian Academic Accounting Association (CAAA) Howard Teall Innovation in Accounting Education Award.     

Assessing the use of computer-based assessment-feedback in teaching digital accountants

Both assessment and feedback have a vital impact on students’ learning. Using computer-based assessment (CBA) with constructive and prompt computer-based feedback (CBF) reduces the attainment gap of the new generation of digital students. Action research methodology was employed to explore students’ view of utilising CBA and/or CBF in teaching and learning practice. A survey was administered to 537 undergraduate students in the Management School of a British university to collect data about their perceptions of using CBA and CBF to assess their progress. Findings from students’ survey show that students are generally appreciated the use of and benefits of CBA and/or CBF in teaching accounting modules. Findings also reveal that many participants valued working online compared to paper-and-pencil assessment and they also appreciated the timely and constructive feedback-feedforward they received. Information technology (IT), therefore, can provide an innovative type of assessment and feedback that students’ desire in an effective manner.     

Building a market simulation to teach business process analysis: effects of realism on engaged learning

The emphases of student involvement and meaningful engagement in the learner-centered education model have created a new paradigm in an effort to generate a more engaging learning environment. This study examines the success of using different simulation platforms in creating a market simulation to teach business processes in the accounting information systems course. Specifically, this paper details the use of virtual world simulation using Second Life^TM, Blackboard^TM discussion board simulation, and face-to-face simulation to test the relationship among students’ perception of realism, computer efficacy, and student-learning reflections. Results indicate perceived realism and computer efficacy positively contribute to learning reflections in the simulations. In addition, simulations in online course provide positive learning reflections when compared to face-to-face simulation in a traditional course setting. Additional analyses indicate that gender affects learning in online courses using simulations, but this effect goes away if students are more efficacious in using computers.     

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.     

Perceptions of the learning context and learning approaches: Implications for quality learning outcomes in accounting

This study analyses learning approaches, course perceptions and learning outcomes of a group of second year accounting students at an Australian university using qualitative data analysis techniques. The research method involves the development of a series of matrices linking types of motives and strategies used by students in their study, together with their perceptions of the learning context associated with learning outcomes. The study focuses on assessing the links between learning approaches and a qualitative assessment of students' conceptual understanding of aspects of financial accounting studied at the undergraduate level. The results confirm how individual differences in the perceptions of the learning context relate to study motives and strategies. The findings show how different forms of memorisation relate to study strategies and how the completion of accounting tasks link to students' perceptions of course requirements. There was also some evidence that, in terms of learning outcomes, students with sophisticated levels of understanding of concepts, tended to have consistent deep and achieving approaches to learning. This result was compared with students' academic performance as a measure of learning outcome. Discrepancies between these two measures of learning outcome are highlighted in the conclusions. The findings strengthen the case for further investigation of the use of measures other than academic performance in examining relationships between learning approaches and learning outcomes.     

The effect of cooperative learning on student perceptions of accounting in the principles courses

This paper describes an experiment that investigates the effect of cooperative learning techniques on introductory accounting students' perceptions of accounting. We administered identical survey instruments measuring students' perceptions of accounting to all accounting principles students at the beginning and end of a semester. Instructors used cooperative learning techniques in one-half of the sections (experimental), and a traditional lecture format in the other sections (control).We compared the pretest and posttest student responses for the experimental and control sections. For Accounting Principles I, 40% of the responses exhibited differences between experimental and control sections that were consistent with a cooperative learning effect. No effect was found for Accounting Principles II. An exploratory factor analysis of Accounting Principles I data showed that the factor “student interest in learning accounting” accounted for most of the differences that were consistent with cooperative learning effects. Also, students in the experimental sections of Accounting Principles I performed marginally better on a common final exam than students in the control sections.Overall, students began their introductory accounting courses with positive perceptions of accounting. Students in sections using cooperative learning techniques were, on average, more likely to maintain those positive perceptions than students in sections using the traditional lecture format.     

The use of on-line summative assessment in an undergraduate financial accounting course

According to the Quality Assurance Agency [QAA (2006). Section 6: Assessment of students, Code of practice for the assurance of academic quality and standards in higher education. <http://www.qaa.ac.uk/>. Accessed 14.03.2007] “Assessment describes any processes that appraise an individual’s knowledge, understanding, abilities or skills” and is inextricably linked to a course or programme’s intended learning outcomes. Assessment also has a fundamental effect on students’ learning where it serves a variety of purposes including evaluation, feedback and motivation. Assessment also provides a performance indicator for both students and staff. Computer-aided assessment (CAA) offers an option for “sustainable assessment” and provides opportunities for creating innovative assessment practices that help engage students and increase their motivation for learning. This paper reports the findings of a qualitative study where a series of on-line summative assessments were introduced into a first-year financial accounting course. Feedback from students obtained from an evaluative survey and focus group interviews indicates that assessment played a significant role in the teaching/learning process. That is, students perceived a beneficial impact on learning, motivation, and engagement.     

Gender differences in the first course in accounting: An achievement goal approach

We examine whether gendered patterns can be observed in first-year students' achievement goals in an introductory accounting course; a question largely overlooked by prior literature. This investigation is motivated by perceptions of accounting as a masculine field involving gender role stereotypes and business schools as competitive and performance-oriented environments. Our findings suggest that male students tend to adopt performance-approach goal, implying that they are more competitive than female students, and that their performance is thus driven by a desire to outperform others. Our findings further suggest that male students' expectations of learning accounting are higher than those of female students. The expectations explain the gender differences in the performance-approach goal. Finally, we find that this performance-approach goal mediates gender differences in course performance depending on the mode of assessment; male students received higher grades for exams but not for teamwork. Overall, our study highlights the importance of considering contextual aspects related to competitiveness, masculinity, and the mode of assessment on an accounting course when addressing students’ achievement goals and expectations of learning accounting. We thus contribute to the understanding of how learning environment, accounting pedagogy, and the broader field of professional accounting intersects with individual student attributes, creating differential learning outcomes.     

The impact of group formation in a cooperative learning environment

Research indicates that cooperative learning (CL) has the potential to increase accounting student satisfaction without impairing the learning of technical material (Lancaster, K., & Strand, C. (2001). Using the team-learning model in a managerial accounting class: An experiment in cooperative learning. Issues in Accounting Education, 16(4), 549–567). This study investigates whether instructor-formed heterogeneous groups produce a more effective CL environment than student self-selected groups by measuring individual academic performance and perceptions. Results indicate the presence of a treatment interaction, implying that the best group composition may not be the same for all students. In some circumstances, higher ability students had statistically higher performance in more homogeneous groups. Lower ability students did better (not significant) in heterogeneous groupings. The majority of students gave high ratings to the impact of CL on learning and development of team skills. Students were only mildly interested in increasing the time spent in groups, indicating that they value both traditional teaching methods and CL.     

Summary of “outcomes assessment”: American Accounting Association Teaching and Curriculum Section outcomes assessment committee

A number of state legislatures, or their boards of higher education, along with the major academic accrediting agencies are now requiring institutions of higher education to include outcomes assessments in their evaluation process. Because of the significant impact this will have on all accounting programs, the Teaching and Curriculum Section of the AAA established a committee to examine the issues of outcomes assessment, and to provide an overview on the expected continued developments of this recent advance. Outcomes assessment focuses on the outcomes of the educational process, rather than on the inputs or on the learning environment. These outcomes are student-based, and may include behavioral, affective, and cognitive characteristics. Many institutions are struggling with attempting to find measurement devices that reflect their programs' objectives. Some universities have developed their own instruments, while others are using commercially available instruments. This report presents an overview of the Committee's work, and stresses the key role that faculty must play in the continuing development of outcomes assessment.¹     

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.     

Ontology-based e-assessment for accounting: Outcomes of a pilot study and future prospects

This article reports on a pilot of a novel ontology-based e-assessment system in accounting that draws on the potential of emerging semantic technologies to produce an online assessment environment capable of marking students’ free-text answers to questions of a conceptual nature. It does this by matching their response with a “concept map” or “ontology” of domain knowledge expressed by subject specialists. The system used, OeLe, allows not only for marking, but also for feedback to individual students and teachers about student strengths and weaknesses, as well as to whole cohorts, thus providing both a formative and a summative assessment function. This article reports on the results of a “proof of concept” trial of OeLe, in which the system was implemented and evaluated outside its original development environment (an online course in education being used instead in an undergraduate course in financial accounting. It describes the potential affordances and demands of implementing ontology-based assessment in accounting, together with suggestions of what needs to be done if such approaches are to be more widely implemented.     

The role of cognitive learning styles in accounting education: developing learning competencies

The potential for cognitive learning style (CLS) to develop students' learning competencies is limited by the variety of conceptualizations, constructs and instruments. This paper contrasts two models for operationalizing CLS: Furnham's [Furnham, A. (1995). The relationship between personality and intelligence to cognitive style and achievement. In D. H. Saklofske, M. Zeidner (Eds.), International handbook of personality and intelligence (pp. 397–413). New York: Plenum Press.] conceptualization of the roles of CLS, and Ramsden's [Ramsden, P. (1992). Learning to teach in higher education. London: Routledge.] contextual model of student learning. The origins of CLS, its fundamental dimensions, and methods of assessment are also reviewed. Five propositions suggesting ways accounting educators can make use of CLS and associated measures to help students ‘learn how to learn' are developed and recommendations for future research are offered.     

Deep and surface approaches to learning within introductory accounting: a phenomenographic study

This paper reports the findings of a phenomenographic research study which sought to identify students' approaches to learning introductory accounting and their conceptions of accounting. The findings reveal that, in common with other disciplines, deep and surface approaches to learning can be identified. However, the main contribution of this study lies in two areas. First, it distinguishes those features that are characteristic of the deep and surface approaches within the discipline of accounting. Secondly, it identifies contextual features surrounding these approaches to learning and which are central to an understanding of them. The paper suggests how these findings can be used immediately to make changes within teaching and assessment practice through a phenomenographic pedagogy which: seeks to make students' conceptions of the subject matter explicit; provides diagnostic tools for the identification of distinctively different conceptions of the subject and approaches to learning; and addresses issues of preconceptions and relevance within teaching and assessment. The findings can also be used as the basis for further research into the identification of statistical variation in approaches to learning between students.     

Editorial: Special issue on tax education

In accounting education, most Student Approaches to Learning (SAL) research has investigated the relationship between students' performance and their approaches to learning. Relatively limited research has been conducted on how assessment practices influence the quality of students' learning from the students' perspective. This paper seeks to address this gap in the accounting education literature. The research is centred on a large Australian undergraduate accounting degree delivered in Australia, Singapore and Hong Kong. Focus group interviews were conducted with students across the three locations. The research results reveal that: (1) it is the English competency of students that has the most important impact on students' completion of set assessment tasks and thus their approach to learning; (2) it is the way in which assessment is designed and written and the way lecturers convey their expectations about how assessment will be undertaken that is crucial to how students from various countries perform in that assessment; and (3) students' approaches to assessment and their preferred assessment tasks are not homogeneously based on cultural background.