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.     

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.     

Concept Mapping in a Financial Accounting Theory Course

ABSTRACT

This paper assesses the usefulness of concept mapping (an educational learning, assessment, and curriculum development technique developed by Novak, widely used in the natural sciences) within an accounting education context. It shows how an accounting-based concept map can be constructed by students and educators to provide a visual, conceptually transparent graphical representation of an individual's understanding of a particular knowledge domain. The method is firmly routed in Ausubel's theory of meaningful learning and its emphasis upon the hierarchical structure of concepts is particularly relevant to accounting. While concept mapping has been used extensively in many (particularly science) disciplines, it has received relatively little attention within accounting education. The paper's contribution is to extend its application within an accounting education context by focusing upon how concept mapping can enhance students' learning by evaluating student-prepared concept maps, showing how concept mapping can be used at different levels within a course (i.e. curriculum, topic and activity) and reporting feedback of its use with two cohorts of students, within a financial accounting theory component. The use of educator-prepared concept maps, with concepts omitted, proved popular as tutorial quiz exercises and increased the quantity and quality of participation. However, students were less willing to construct their own concept maps and engage in meaningful learning. While most students were able to build upon aspects of their prior knowledge, stronger students used a greater range of concepts, a richer set of linkages and more examples than weaker students did. Concept maps were useful in diagnosing students' and instructors' misconceptions. Many students found concept mapping relatively easy to use, provided a better understanding of complex issues, liked the visual representation and holistic view, and so supported their learning. However, educators need to become proficient in constructing maps and using appropriate software, not make the maps too complex, provide students with some initial training in the technique and consider the fit between using the techniques as a learning tool and as an assessment tool. While no significant differences were found in the usefulness of the method for students of different ages and gender, Asian students generally found the method to be more useful than did UK students.     

Expectations and Perceptions of Overseas Students in a Post-graduate Corporate Accounting Subject: A Research Note

This study examines the expectations and perceptions of overseas students undertaking the post-graduate corporate accounting subject taught at an Australian university. An understanding of students' perceptions and expectations in learning of the subject is important in assisting accounting academics to enhance their teaching programmes, and to manage the diverse student cohorts which are now a feature of university classrooms in Australia. The findings show that overseas students expected the post-graduate corporate accounting subject to be challenging and interesting. Moreover, they expressed a strong desire that the subject should emphasise the practicalities of accounting.     

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.     

Do students’ perceptions matter? A study of the effect of students’ perceptions on academic performance

Prior accounting education literature documents that students typically associate accounting subjects with negative perceptions, but there are also recent suggestions that the stereotype of the accountant has positive associations. These perceptions of accounting are likely to affect students’ attitudes towards learning and, consequently, influence their performance. We examine the relationship between students’ perceptions and students’ performance. The present study involved undergraduate and graduate students enrolled in management accounting subjects. Our findings indicate that students’ performance is negatively affected by the negative perceptions of accounting that students bring to the subject. Our findings also suggest that positive perceptions of accounting held by students at the end of the semester have a positive impact on students’ performance.     

Students' beliefs,attitudes and intentions to major in accounting

This study extends the literature that uses the theory of planned behaviour in examining the factors that impact on students' intentions to major in accounting and non-accounting disciplines. A survey of a sample of business students enrolled in an introductory accounting course in a New Zealand University was conducted to gather data about their intended academic majors, and their beliefs and attitudes towards majoring in accounting and non-accounting. The results show that three factors (personal, referents, and control) are determinants of students' intention to major in accounting or other business disciplines. Further analysis revealed that the students' major intentions are influenced by important referents' perceptions. In particular, parents appear to have a stronger influence on students' intentions to major in accounting. Comparisons of differential personal perceptions by accounting and non-accounting majors revealed that accounting majors hold positive perceptions of some of the qualities of the study of accounting and the accounting profession. Significant differences were also found in the control perception between accounting and non-accounting major students.     

Oral and written communication apprehension in accounting students: Curriculum impacts and impacts on academic performance

In the context of an accounting curriculum that has been significantly modified over the past decade in response to calls for skills development, this study investigates the impacts of curriculum on students' levels of communication apprehension. An emerging concern in accounting is that attempts made to improve students' communication skills may fail or be less effective for some students because such attempts do not improve, or may even exacerbate, students' anxiety about communicating, which in turn leads to poorer performance. The results from this New Zealand study show that students in their final year of study in which they are exposed to greater communication demands do not, on average, have higher levels of communication apprehension in earlier studies than their peers do. The levels of communication apprehension for final year students decline most markedly for those students starting with higher average levels of apprehension. The results fail to find any strong associations between levels of communication apprehension and students' abilities to advance in their studies or average levels of academic performance. One finding that opens up the possibility for further research, however, is that students' anxiety about communicating in interviews is not reduced.     

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.     

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.     

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.     

Impact of group exams in a graduate intermediate accounting class

Cooperative learning techniques have been found to be quite successful in a variety of learning environments. However, in university-level accounting courses, investigations of the efficacy of cooperative learning pedagogical methods have produced mixed results at best. To continue the search for a cooperative learning method that is effective in accounting education, this study examines the use of group exams in a graduate intermediate accounting class. We provide evidence of a number of positive effects. Average scores on group exams were consistently higher than average scores on exams taken in individual format. Students adapted to the new assessment format rapidly and effectively. Further, students found the experience positive and believed they had improved important skills such as communication, time management, and teamwork. While some evidence of a free-rider effect and negative behavior associated with it was found in the beginning, this behavior was apparently temporary.     

Computer Aided Learning (CAL) and its impact on the performance of non-specialist accounting undergraduates

This study examines the factors affecting students' performance on an introductory UK undergraduate financial accounting course and changes in students' attitudes and perceptions towards Computer Aided Learning (CAL) and accounting. It differs from previous research in that non-specialist accounting students taught using CAL are studied here. Questionnaire data was collected at the beginning and end of the module and is statistically analysed. Multiple regression analysis on student performance shows that age and attitude towards accounting are significant influences, but that attitude towards CAL and students' entry qualifications are not. Students' perceptions of CAL appear to be affected negatively by its use. The study shows that students are significantly more likely to perceive CAL as easy to use, but significantly less likely to view it as flexible, helpful or useful in improving computer literacy. Students' perceptions of accounting as a subject are also negatively affected. They are shown to be significantly less likely to choose to study accounting and significantly more likely to view accounting as a boring subject, following the completion of a CAL course. The negative impact on students' perceptions and attitudes towards CAL and accounting has implications for extending the use of CAL in order to efficiently redirect limited staff resources. However, given that there is no significant effect on performance this may warrant further consideration by higher education institutions.     

Performance in first year university accounting: Quantifying the advantage of secondary school accounting

Considerable research has been conducted into the relation between students' level of previous accounting knowledge and their subsequent performance in first year university-level accounting. This study considers variables for academic performance and previous accounting knowledge in an attempt to quantify the advantage that high school accounting gives students entering tertiary business courses. The results indicate that for students entering tertiary courses with similar academic ability, i.e., obtained the same entrance score, the first year tertiary accounting result obtained by a student who studied accounting previously is between one and two grades higher than that of a student who did not study accounting at high school.     

Continuing Professional Development – The IFAC Position1

Within the context of accounting education, this paper explores the impact of computer-aided learning (CAL) on students' learning experience, on teaching costs and on staff time available for research activity. The findings of two experiments are reported. The findings of the first experiment suggest that there was no significant adverse effect on the examination perfofmance of those students who opted to use CAL rather than attend lectures on management accounting. However, questionnaire responses from the students who opted to use CAL suggest that CAL had an adverse effect on their interest in accounting. The findings of the second experiment suggest use of CAL in a supplementary role did not improve student's examination performance in a course on financial reporting. The analysis in the paper suggests that CAL, when used in a supplantive role, has the potential, in certain circumstances, to reduce costs and to increase the staff time available for research activity. The paper concludes that if academic managers can be reasonbly confident that students' examination performance will not be affected adversely by the use of supplantive CAL they may consider its introduction in order to capture the benefits of reduced costs and the additional staff time available for research activity. However, in making such a decision, academic managers should bear in mind that saupplanbtive CAL can have an adverse effect on stuedents' interest in accounting.     

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.     

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.     

Academic Performance in Introductory Accounting: Do Learning Styles Matter?

Abstract

This study examines the impact of learning styles on academic performance using major assessment methods (examinations and assignments including multiple-choice and constructed response questions (CRQs)) in an introductory accounting course. Students' learning styles were assessed using Kolb's Learning Style Inventory Version 3.1. The results indicate that students' learning styles, after controlling for other variables, are associated with academic performance, particularly, in the final examination including both formats, multiple-choice questions and CRQs. Students who exhibit the ‘assimilating’ learning style appear to perform better in some of the assessments than students with ‘diverging’ or ‘accommodating’ learning styles. The findings have implications for designing assessments to ensure that they are not biased towards particular learning styles which would improve their validity and fairness.     

Popular television formats,The student-as-consumer metaphor,acculturation and critical engagement in the teaching of accounting

This paper discusses six television programme formats which were self-selected by Australian university students to facilitate their group-based presentations of accounting subject matter to fellow students in seminar and tutorial classes. This paper is a reflection upon the experiences of these formats (news and current affairs, game shows, tabloid television, soap operas, children's programmes and situation comedies) using an evaluative framework comprising the student-as-consumer metaphor, notions of ‘acculturation’ and a model of ‘critical engagement’. The television programme format appears to be beneficial in serving accounting students' psychological and emotional needs and in providing them with a shared cultural structure by which to address accounting issues. This shared structure facilitates students' critical and creative engagement with accounting.     

Evaluating Assessed Group-work in a Second-year Management Accounting Subject

Abstract

This paper discusses the perceptions on the part of a large cohort of Sydney-based second year university accounting students of the benefits of group-work in developing transferable skills in teamwork, self-management, and planning and organising. The Australian accounting profession and business employers have identified these skills as lacking in accounting graduates. A questionnaire was administered to obtain students' perceptions of assessed group-work and the results were compared with three other similar studies of smaller cohorts of students. Overall, students considered assessed group-work to be a positive experience and a vehicle to develop transferable skills. The paper elaborates on elements in effective group-work design and students' comments which raise the need to integrate and scaffold assessed group-work in the accounting curriculum.