Accounting Undergraduates' Perceptions of Cooperative Learning as a Model for Enhancing their Interpersonal and Communication Skills to Interface Successfully with Professional Accountancy Education and Training

To interface effectively with professional accountancy training, accounting educationalists should ensure that they turn out graduates who possess the interpersonal and communication skills required of today's accountant. Attainment of these skills is promoted by group work. However, little empirical evidence exists to help academics make an informed choice about which form of group learning enhances interpersonal and communication skills. This paper addresses this deficiency by comparing perceptions of skills enhancement between accounting students who experienced traditional or simple group learning and those who undertook cooperative learning. The findings reveal that the cooperative learning cohort perceived their learning experience to be significantly more effective at enhancing interpersonal and communication skills than that of the simple group learning cohort. This study provides evidence that cooperative learning is a more effective model for delivering interpersonal and communication skills than simple group learning, thereby creating a more successful interface between academic accounting and professional accountancy training.     

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.     

TEACHING RESOURCE Using MONOPOLY TM and Teams-GamesTournaments in accounting education: a cooperative learning teaching resource

A three-week financial accounting simulation was conducted using university accounting majors (n=36) in one section of a junior-level financial reporting issues course. The curriculum involved using the board game Monopoly as a teaching resource in cooperative learning teams. Findings indicate students' attitudes toward financial accounting and learning, mutual concern for fellow students and perceived achievement were very positive upon completion of this cooperative learning exercise. Additionally, gender and student ability were found to impact the level of some measures of student attitudes and perceived achievement.     

Final Year Accounting Undergraduates' Attitudes to Group Assessment and the Role of Learning Logs

Abstract

Group assessment now plays a significant role in higher education. Existing research has identified a number of benefits that derive from group assessment including the development of generic skills and the promotion of deeper learning. Despite its importance as a learning tool, there has been little research reported in the accounting literature, which has examined accounting students' attitudes towards the use of group assessment. This paper attempts to address this deficiency by exploring students' attitudes to the use of group assessment, in terms of group dynamics and generic skills development, in a cooperative learning environment within a final year undergraduate accounting module. In addition, the study analyses students' attitudes to maintaining a journal or learning log, which recorded the group's experience of completing the group assessment. Specifically, the study considers whether students' attitudes differ according to academic ability and it proffers explanations for the findings.     

Accounting education: a cooperative learning strategy

This paper reveiews the experiential learning and learning-styles literature and applies it to accounting instruction. The authors show that the majority of Sophomore accounting students display a learning style which is inconsistent with traditional teaching methods. An experiential teaching approach is presented which utilizes a cooperative learning environment. This method resulted in improved student performance.     

Determinants of Student Attitudes toward Team Exams

Abstract

We examine how student attitudes toward their group, learning method, and perceived development of professional skills are initially shaped and subsequently evolve through multiple uses of team exams. Using a Tobit regression model to analyse a sequence of 10 team quizzes given in a graduate-level tax accounting course, we show that there is an anchoring effect, in that in later rounds satisfaction on all dimensions rests on the foundation laid in the initial round. Subsequently, however, self-perceptions and the perception of others may influence satisfaction on a particular dimension. We also find that the satisfaction with one's group tends to increase when students make more correct switches but decreases when there is greater disagreement among the group. Furthermore, satisfaction with team exams tends to lessen, and to an increasing extent over time, as the number of errors a student has committed on the most recent quiz increases.     

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.     

Comparative evaluation of a teaching innovation in accounting education: intensive learning in a seminar format

This paper reports a teaching innovation involving intensive learning and the evaluation of that innovation. A review of the literature reveals a lack of research about how effective intensive programmes are in enhancing student learning. In this study the performance of students studying accounting during an intensive summer-school in seminar format was compared with those studying during the regular semester in a lecture and tutorial format. Performance was compared by reference to students' grades and the understanding and retention of a key concept in the subject. Student study habits and the experiences of staff and students who participated in the summer-school were also evaluated. This study concluded that summer-school students' performance was better than regular semester students in the accounting subject studied. Their performance was equivalent or better than the regular semester students in the three other subjects studied in first semester. Summer-school students demonstrated a more complete understanding of a key concept than did the students in the regular semester, with this difference sustained after two years. There was a positive response to the summer-school by those staff and students who participated.     

The Effectiveness of PowerPoint presentations in the Accounting Classroom

Abstract

The purpose of this paper is to provide empirical evidence regarding the effectiveness (or not) of using PowerPoint in an accounting classroom. The study focuses on the relationship between students' preferences regarding PowerPoint and their academic performance in the accounting classroom. The study was conducted using the survey method, in which the data was collected from a questionnaire administered to 189 undergraduate students in a medium-size Japanese university. The results of this study show a significant relationship between students' preferences regarding PowerPoint media and their academic performance as shown in their examination scores. Consequently, it was suggested that incorporating multimedia into the accounting classroom does not necessarily provide a simple solution to improving the effectiveness of students' learning outcomes.     

Students’ conceptions of learning in the context of an accounting degree

Students' conceptions of learning (CoL) play an important role in the learning process leading to the development of generic skills. This paper investigates whether CoL of accounting students can be developed by incorporating high-level cognitive skills progressively within the accounting curriculum. First, the study explored, using phenomenography, the variation in accounting students' CoL. The findings highlighted some nuances in accountings students' CoL and that lower-order CoL were prevalent among accounting students. However, more (less) third-year students than second-year students adopted higher- (lower-) order CoL. Upon examining the learning objectives, teaching methods and assessment of all units comprising the accounting major of the host university, evidence was found that CoL are progressively developed and shaped, albeit in a limited way, based on the levels of cognitive domain emphasised within the curriculum. The findings highlight the need for accounting educators to take a whole of the programme approach to developing higher-order CoL.     

The effects of frequent testing in an income tax course: An experiment

This study provides initial empirical evidence from an introductory income tax course of the effects of exam frequency on student learning throughout a course (original learning), on retention of material covered, and on student evaluation of the learning process. An experiment was conducted during the spring and fall semesters of 1991, in which a single instructor taught four sections of an introductory, senior-level income tax course at a large, state university. The experimental group (two sections) was given six periodic exams prior to a cumulative final; the control group (two sections) was given three periodic exams before the cumulative final. Near the end of the course, both groups evaluated the instructor and the course. Results indicate that the experimental group performed significantly better than the control group on the periodic exams given throughout the semester. Although the experimental group had a higher mean performance on the cumulative final exam, the difference was not statistically significant. The course and instructor evaluations by the experimental group were significantly better than those by the control group.     

Conceptions of Learning and Approaches to Learning—A Phenomenographic Study of a Group of Overseas Accounting Students from Sri Lanka

This study explores conceptions of learning (SCL) and approaches to learning (SAL) of a group of Sri Lankan students studying accounting in an Australian university. The focus is on how cultural background and home country learning experiences shape SCL and SAL of these students. This research is based on the phenomenographic method, and semi-structured interviews are used for data collection. The results indicate that the interviewed students have lower-order conceptions of learning, and show characteristics of surface learning. Although the social approval motive was dominant in these students, it was not manifested in an achieving approach. Students in this study embrace the pedagogical tradition of the West, and engage in deep learning when they are exposed to research or practice-based assessments. Remnants from years of secondary education and aspects of a collectivist culture play a vital part in the ways in which these students perceive and approach learning. In addition, preconceptions of accounting as a vocation and a discipline strongly embedded in practice, drive learning conceptions and learning approaches.     

The association between cognitive style and accounting students' preference for cooperative learning: an empirical investigation

This paper investigates the use of cooperative learning in accounting education, in particular, the issue of whether an individual's cognitive style impacts upon their preference for cooperative learning techniques. The study extends the existing literature by using the Myers-Briggs Type Indicator to examine the association between all four dimensions of cognitive style and accounting students' preference for cooperative learning. Results show that preference for cooperative learning is significantly associated with the extroversion/introversion dimension [a result which extends the findings of Hutchinson, M., & Gul, F. (1997). The interactive effects of extroversion/introversion traits and collectivism/individualism cultural beliefs on student group learning preferences, Journal of Accounting Education, 15, 95–107.], and with the thinking/feeling dimension, which is a new result in the literature.     

Developing critical reflection: An integrated approach

The increasing impact of globalisation and digitalisation on accounting reinforces the need for accounting education to develop students' core professional skills such as communication, analytical skills and critical thinking, as well as their ability to evaluate the relativity of their knowledge and acknowledge learning needs. This paper reports on a comparative study that explores outcomes from surveys of two separate student groups as they engaged with the elements and components of a task designed to develop their skills and ability to reflect on the currency of knowledge. Findings show merit in the design's integrated and interactive approach, including the transition of students' perspectives, with critical reflection developed through sequencing individual and cooperative learning, oral and written exercises, and formative and summative assessment. Survey responses from students indicate that they responded positively to the challenge of critically reflecting upon research and articulating the relativity of their knowledge.     

The probability evaluation game: an instrument to highlight the skill of reflexive listening

This paper describes the development of the Probability Evaluation Game (PEG): an innovative teaching instrument that emphasises the sophistication of listening and highlights listening as a key skill for accounting practitioners. Whilst in a roundtable format, playing PEG involves participants individually evaluating a series of probability terms and then calling out their evaluations amongst fellow players who have done the same. When listening to peers’ responses, any difference in evaluation of the same term confronts players with the knowledge that without skilled, reflexive listening conversations are dangerous playgrounds of miscommunication. The PEG presents a valuable learning opportunity where the potential impact of this issue for accounting and business world can be discussed. This paper details how PEG was developed, its format and how it has been used with students and accounting practitioners. Furthermore emergent, and often intriguing, learning points are discussed and related to accounting and the workplace more generally.     

An investigation into student satisfaction,approaches to learning and the learning context in Auditing

Arguably, the audit course is one of the most challenging as it links prior accounting knowledge with new audit knowledge that students are generally not exposed to. A mini‐audit group project was implemented at a New Zealand university, and a learning approach and learning experience survey instrument was administered. Responses from 98 students suggest that they perceived the learning experience positively and were encouraged to adopt a deep approach to learning. The findings have implications for accounting educators in the design and development of learning and assessment strategies in an audit course.     

The effects of group quizzes on performance and motivation to learn: Two experiments in cooperative learning

This study investigated the effect of group quizzes on accounting students’ performance and motivation to learn. While cooperative learning in accounting education has been studied in recent years, the effects on student performance have been mixed [Lancaster, K.A.S., Strand, C.A., 1999. Using the team-learning model in a managerial accounting class: an experiment in cooperative learning. Issues in Accounting Education 16(4), 549–568; Ravenscroft, S., Buckless, F., Hassall, T., 1999. Cooperative learning – A literature guide. Accounting Education 8(2) (1999) 163–176]. Thus, two experiments were conducted (one using an experimental design and the other using a quasi-experimental design) that examined student performance and motivation to learn. The first experiment used a quasi-experimental design to compare the performance and motivation to learn of students who took a series of group quizzes versus students in comparable classes in a prior semester that did not take group quizzes. Using a series of group quizzes in a mixed factorial design, the second experiment examined the performance of both: (1) long-term groups versus ad hoc groups and (2) self-selected groups versus instructor assigned groups. Findings revealed no performance differences across conditions in either the first or second experiments. However, student subjects in the first experiment (using group quizzes) reported a significantly greater motivation to learn and perception of learning than those in the second experiment (not using group quizzes).     

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.     

Accounting information systems and learning theory: an integrated approach to teaching

A background to the adoption of computing in accounting education is discussed. There has been considerable pressure by the accounting profession for information technology to be taught in tertiary accounting courses. While accommodating these expectations, accounting academics have been concerned that such teaching should focus on conceptual understanding, rather than training. Research on effectiveness of computers and the learning of accounting concepts has been considered and found to be inconclusive and conflicting. It has been argued that an understanding of learning theory is necessary to enhance the effectiveness of teaching computerized accounting. An approach to teaching computerized accounting information systems and integrating learning theories is presented via a practical example: the objectives of teaching computerized accounting and reasons for adopting the SYBIZ Rev L software package are presented. The chosen approach in developing the teaching and learning material is outlined and linked to learning theory. It is argued that computers in accounting education should not merely be treated as a fait accompli, but be recognized as a part of a process which we should understand and influence. Research needs to continue on a number of methodological fronts. Suggestions are given for more specific empirical research, as well as suggestions on how to incorporate the findings of other related disciplines.     

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.