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.     

Customized Assessment Group Initiative: A Complementary Approach to Students' Learning

Abstract

This study, conducted in a US setting, examines the importance of group dynamics that emphasize cooperative team building through the proposed grouping strategy called Customized Assessment Group Initiative (CAGI). CAGI is a student grouping strategy designed to operationalize the mutual accountability concept central to the definition of teams by Katzenbach and Smith [(1993). The wisdom of teams: Creating the high performance. Boston, MA: Harvard Business Press]. Spanning two semesters and using a sample of sophomore students in the Introductory/Principles of Accounting class, I implement CAGI in a five-stage process to show students’ performance differences between the conventional grouping technique and the CAGI grouping strategy, thereby highlighting the potential pedagogical value of CAGI in the classroom. The findings demonstrate that CAGI has the heightened capacity to enhance substantially and improve concretely students’ performances. I strongly believe that CAGI could be promising to accounting and other business school students at a university where emphasis is placed on ‘teamship’ and not just group membership.     

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' Perceptions of the Introduction of a Blended Learning Environment: An Exploratory Case Study

Virtual Learning Environments (VLE) provide the opportunity to deliver blended learning approaches that combine mixes of Information and Communications Technology (ICT) with various delivery methods and media. In 2008 and 2009, the University of Winchester in the UK redesigned a variety of accounting and financial management modules for presentation in a blended learning environment. An exploratory, qualitative case study investigated students' perceptions of the new approach. Through focus groups, students reported favourably on the blended learning approach and the views of students correlated with previous research, although there were some contrary findings. Focus groups raised issues concerning students' expectations, competence and engagement. Resources and institutional practices were identified as factors in students' attitudes towards blended learning. Issues about communication, student interaction and collaboration also emerged. Finally, some practical lessons from this case study are proposed.     

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.     

Thoughts on the Teaching Quality Assessment Based on Expected Learning Achievement and Its Track Exploration

在高等院校不断扩大招生规模的背景之下,高等职业院校的教学质量问题日趋突显,并将直接对高等职业教育的发展产生影响。尤其是在严峻的大学生就业形势之下,高等职业院校如何能够培养出受社会、行业、企业欢迎的劳动者,这是非常值得研究的问题。因此,为了准确地评估教学质量,有效地进行教学改革,就必须要思考新的教学质量评估理念并探索行之有效的教学质量评估路径。本文从预期学习成果的视角对教学质量评估的理念与路径进行了探讨,以期对教学质量的提高有所帮助。     

在大学英语网络教学中利用形成性评估促进自主学习

本文通过对形成性评估含义的分析,结合当前大学英语教学评估体系现状,阐述形成性评估与自主学习的关系,并提出形成性评估如何应用于大学英语网络教学中,最终达到提高学生自主学习能力的目的。     

Perceptions of the Usefulness of Virtual Learning Environments in Accounting Education: A Comparative Evaluation of Undergraduate Accounting Students in Spain and England

As the power of the virtual world continues to manifest itself in people's quality of life and capabilities (including learning), this paper aims to assess accounting students' perceptions of the usefulness of Virtual Learning Environments (VLE) to their learning experiences. It also considers the factors that may influence students' preferences for the VLE compared to face-to-face learning. The study administered a structured questionnaire to final-year undergraduate accounting students in two universities, one in Spain and the other in England, and applied t-test, correlation and factor analyses. Although the results show that students from both countries find VLE tools and techniques useful for their learning, within the frame of the contingency theory of education, the study found that students’ perceptions of the usefulness of VLEs are strongly dependent upon their country of study, due to the significant differences between Spanish and English students in five of the seven VLE contextual factors.     

审计与组织学习:国家审计建设性作用视角的分析

审计最初被赋予查错纠弊的监督职能,审计署成立初期国家审计主要扮演着国有资产保值增值的守护者角色。随着社会经济环境的变化和人们对审计本质认识的深化,国家审计许多潜在的功能逐渐被人们在实践中所发掘和发现。刘家义审计长提出审计是保障国家经济社会健康运行的免疫系统,突出了审计的建设性作用。本文首先回顾社会变革环境下中国国家审计功能及其演进,然后以组织学习理论和契约经济学理论作为审计建设性作用的理论依据,最后在理论分析的基础上提出基于组织学习的审计建设性功能制度创新。     

Applying the Principles of Soccer Training to the Design and Delivery of Classes in Introductory Accounting Courses

Accounting instructors face numerous challenges in structuring and teaching accounting classes. This paper describes the experience of redesigning classes in an introductory accounting course to follow the format of team training sessions in the sport of soccer. The soccer format includes six sections: warm‐up, balance/agility/coordination, skill/technique, simplified small game, game, and cooldown. We explain how the activities in each of these sections can be translated into parts of a class session. While adopting this format requires instructors to invest time in preparation and to be flexible and responsive when facilitating classes, informal results indicate that this class format is rewarding for both instructor and students and that it enhances student performance and experience. We suggest that elements of this class format could be successfully adopted for courses in other business subjects, and in nonbusiness disciplines.     

大学生班级归属感与英语自主学习能力的相关性研究

通过对149位英语专业的大二本科生开展问卷调查,旨在探究班级归属感与英语自主学习能力之间的相关性。研究结果表明：目前我国二本院校英语专业本科生具有良好的班级归属感,且具备了一定的英语自主学习能力;学习者的英语自主学习能力与其班级归属感呈显著的正相关关系;班级归属感在英语自主学习能力的发展过程中发挥积极的作用。     

研究性“学”与研究性“教”的有效策略探讨——以《计量经济学》课程为例

研究性“学”与研究性“教”是相辅相成,不可分割的统一体,其内在联系通过“研究”这一纽带得以体现。研究性“学”与研究性“教”的效果取决于课程性质和有效的实施策略。有效策略可以从建立平等合作的师生关系、学生的研究性学习方法激励、教学与研究结合的教师团队建设、课堂教学、学生研究技巧培训、课题研究过程管理、合理的评价体系与配套政策、研究性实验等八个方面予以实施,以充分保障研究性“教”和“学”的效果。     

研发开放度与企业创新绩效的关系研究：组织学习的中介作用

研发活动的开放水平与企业从外部环境中获取异质性知识的可能性密切相关。对知识进行系统的组织学习决定企业能否有效利用知识以获得创新产出。构建包含组织学习中介效应的企业研发活动开放度与创新绩效关系模型。考量基于湖南、广东和浙江等地312家企业数据的实证调查表明,企业提升研发活动开放程度和增强组织学习对创新绩效都产生了显著的积极作用,并且组织的探索式学习在研发开放度与企业创新绩效之间起中介作用。     

IFRS within the Multi‐GAAP Canadian Reality: A Teaching and Learning Imperative for Intermediate Financial Accounting

Intermediate accounting instructors need to be engaged in the specific complexities and challenges of the new international financial reporting standards (IFRS) reality within the Canadian multi‐GAAP environment. Intermediate accounting courses are directly affected because they represent substantive coverage of the corporate reporting environment. In this article I make the case that these courses should primarily reflect IFRS standards in order to entrench IFRS competencies in students who wish to pursue a professional designation, to prepare students for the global environment, and to concentrate IFRS expertise issues in a robust instructor group. The competency maps of each of the three Canadian professional accounting bodies clearly reflect IFRS. Students can analyze the implications of major areas of policy differences between IFRS and private enterprise GAAP (PEGAAP) through specific targeted course coverage, but also through active learning elements, particularly research elements. This commentary reflects some of the active debate occurring regarding postsecondary curriculum as Canada adapts to IFRS and PEGAAP, and encourages action.     

The Value Relevance of Oil and Gas Disclosures: An Assessment of the Market's Perception of Firms' Effort and Ability to Discover Reserves

The purpose of this study is to determine whether supplemental reserve disclosures contain value-relevant information by examining the extent to which they convey information regarding firms' effort and ability to discover reserves. Using Ohlson's (1995) model as a framework, two hypotheses were developed and tested. The empirical results indicate that both effort and ability to discover reserves are significant in explaining the market value of full cost firms. However, only effort is significant (marginally) in explaining the market value of successful efforts firms.     

Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008 Part 3: The Fifth Chief Accountant, 1996–2008

We present Part 3 of a historical review and analysis of the role played by the Ontario Securities Commission (OSC) in accounting and auditing from the 1960s onward. Part 1 dealt with the period from the 1960s to 1985 (Zeff and Radcliffe, 2010a). Part 2 reviewed the work of the first four chief accountants, from 1986 to 1996 (Zeff and Radcliffe, 2010b). This third and final part reviews the work of the fifth chief accountant, John A. Carchrae, from 1996 to 2008. It began with the reorganization of the OSC and the reassignment of functions. The chief accountant position was now that of a permanent employee, albeit still as head of a very small department. The second part of Carchrae's tenure was dominated by the need to respond to the financial crises of the early 21^st century with extensive regulatory change as well as addressing the shift to international accounting standards in Canada.