An exploration of student failure on an undergraduate accounting programme of study

Academic failure creates financial and emotional issues for students, with associated resource and performance implications for higher education institutions. The literature reveals that much of the work on student performance is quantitative, restricting understanding of the deeper feelings and perceptions of students towards their studies. This paper explores undergraduate student performance from an experiential perspective, recognising the complexity and subjectivity of academic performance. Findings appear to highlight: the negative focus of reasoning underlying the choice of study; the impact of affect; the importance of the role of the tutor; the tutor expectations gap; levels of control and personal responsibility for learning; and patterns of participation as possible significant and important factors in understanding academic performance. Finally, the implications of the findings are discussed and further research outlined in terms of developing a predictive model that could offer early identification of students who are susceptible to academic failure and establishing appropriate, proactive support strategies for such students.     

Using student response systems in the accounting classroom: Strengths,strategies and limitations

A Student Response System (SRS), often referred to as a “clicker,” enables students to individually answer instructor questions on a real-time basis using individual mobile devices, and have the aggregate responses displayed as feedback to the class at the instructor’s discretion. A mobile device can be a proprietary, vendor-specific remote, or a multi-purpose item such as a smartphone or computer. While SRSs have been used in education for some time, we perceive the adoption rate in accounting classes as still being quite low. This paper is a “how to” and “why” guide for accounting faculty who are considering using SRSs, and for experienced users who seek to refine or expand their SRS use.     

Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork

Cultural intelligence (CQ) is an essential feature of the skills-set demanded of accounting graduates entering the worlds of modern business and professional practice. Accounting educators are challenged to be innovative pedagogically to equip their students with this skills-set. This paper, drawing on the theoretical framework of CQ, reports on the experiences of students and faculty in accounting and taxation, in the context of an action research study which introduced cross-cultural learning across two geographies, namely Ireland and a Southern US state. Two action research cycles were designed, adapted, and reflected upon. Cycle 1 results indicate students were successful in the behaviour and cognitive dimensions of CQ only. Key changes made for cycle 2 led to overall success for students in all four dimensions of CQ. Evidence suggests the motivation dimension of CQ functions more strongly as enablers of others. Results highlight the invaluable support of an international collaborator despite challenges around grading issues. This study demonstrates how moving the cultural experience outside of a mono-cultural setting serves to energise and enhance the overall learning experience for students and faculty alike. Future research agendas can expand into other accounting sub-disciplines and/or use sufficiently large sample sizes to enable more quantitative analyses.     

Beyond the ticket and the brand: imagining an accounting research future

This paper presents a reflective critique of the current university environment and the state of accounting research with a view to envisaging the latter’s forward trajectory, particularly in terms of emerging subject areas, theoretical perspectives and methodological traditions. It considers the contemporary fixation upon research performance indicators and warns of their associated impact on the role and orientation of academic researchers. The emergence of specialist interdisciplinary and qualitative research communities within the accounting discipline are presented as opportunities for the invigoration of the accounting project. Nonetheless, the pursuit of research esteem indicators is argued to risk disengaging researchers from policy and practice concerns. Future roles, responsibilities and intentions of scholars are visited in the light of these observations.     

Observations of supervisors and an actuarial research student on the qualitative research process

We report on lessons and insights concerning an interview-based, qualitative research thesis undertaken by an honours year university student in actuarial studies, who had no previous experience with qualitative research. Motivations and the need for research of this nature are provided in depth. Observations are presented on key areas of the research process, from the perspective of both research student and supervisors. This informs future students who may be considering qualitative research, who have not previously engaged in this approach. It also informs supervisors in predominantly quantitative disciplines who may be unfamiliar with some of the nuances of interview-based approaches.     

An agency perspective on the accounting costs used in various roles in the regulation of a state-owned natural monopoly: The British Gas Corporation 1972-86

This study describes and analyses the accounting costs reported in the financial statements of the British Gas Corporation (BGC) during its fourteen years (1972-86) as a state-owned natural monopoly. Evidence is provided of the various roles in which these accounting costs were used in the regulation of the corporation. The agency perspective developed by Whittington (1985) is used to provide an analytical framework for discussion of the effects of BGC's accounting costs on the allocation of burdens and rewards between gas consumers and taxpayers through being used in these various roles. Further analytical insights are drawn from developments subsequent to privatisation in 1986.