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.     

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.     

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.     

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.     

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.     

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.     

Students' experiences of learning in a third-year management accounting class: Evidence from New Zealand

An extensive body of literature in higher education (for example, Marton and Säljö, 1984; Prosser and Trigwell, 1999) explores learning from the perspectives of students. Säljö (1979) formed the basis of Sharma's (1997) first study exploring accountancy students' conceptions of learning. Using an open-ended questionnaire administered to third-year management accounting students, this paper investigates accountancy students' conceptions of learning, and extends Sharma's (1997) study by examining the relationship between conceptions of and approaches to learning, and more specifically students' contextual experiences of learning in lectures and tutorials. Findings indicate that, while some students seek understanding as an outcome of their learning, the majority perceive learning quantitatively in terms of knowledge acquisition, reproduction and application. A new classification of the locus of responsibility for learning as perceived by students suggests that a more distributed concept of responsibility might result in enhanced learning outcomes.     

‘Lights,Camera, Action!’ Video Technology and Students' Perceptions of Oral Communication in Accounting Education

Abstract

This paper examines the influence of an authentic assessment item on three dimensions of oral communication in accounting education: skills, self-efficacy, and relevance. An explanatory mixed methods design is used to explore students' perceptions of their development. The results indicate that an elevator pitch assessment has a positive impact on all three dimensions. In particular, the employed video technology fosters greater self-awareness and a more accurate perception of skill levels, and enhances students' self-efficacy. The contextualised learning experience also enables students to better appreciate the relevance of oral communication to their future careers. The paper extends the literature on video technology, self-efficacy, and generic skills development in accounting education, and provides relevant stakeholders with evidence of an authentic activity that can assist with bridging the skills-expectation gap.     

Organizing tax instruction: Evidence regarding how students organize tax knowledge

An important part of accounting curriculum reform is a movement away from traditional methods of organizing accounting courses toward improved organization schemes. Two basic approaches to organizing the content of tax courses are a transaction-based scheme and an entity-based scheme. This paper reports the results of an experiment that investigates which scheme is more consistent with how incoming masters in tax students organize tax knowledge and how different schemes affect the manner in which graduating students organize tax knowledge. Ninety students drawn from two full-time masters in taxation programs participated in the study. Subjects individually completed three separate tasks that measured how they organize tax knowledge at both the start of their degree program and three semesters later at or near the end of their program. The results for all three tasks indicate that incoming tax students organize tax knowledge around the type of transaction involved. The results for two of the three tasks indicate that the students' transaction focus did not change during their graduate tax program, whereas the results for the third task indicate that the students' transaction focus increased during their graduate tax experience. The implications of these findings for improving tax instruction are discussed.     

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.     

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.     

Introducing a Learning Portfolio in an Undergraduate Financial Accounting Course

This paper evaluates changes made to the internal assessment component of a third year financial accounting course at a university in New Zealand. A learning portfolio was designed to supplement existing coursework. The aim was to engender in students a deep rather than a surface approach to learning. As a record of the students' learning, the learning portfolio was an attempt to produce an innovative development in the assessment of what was a traditionally taught financial accounting course. Within their learning portfolios, students were required to complete a number of tasks, each aimed at improving critical thinking skills and creativity. Students were also required to maintain a personal or reflective section aimed at personalising and deepening the quality of their learning.     

WORLDS APART: STUDENTS' EXPERIENCES OF LEARNING INTRODUCTORY ACCOUNTING

This paper argues that, whilst a substantial amount of educational research has been conducted within the introductory accounting curriculum, there is scope for alternative research founded on a particular view of learning, that of social constructivism. In this view, learning is seen to be a response to a student's perception of, or way of experiencing, his or her particular situation rather than the outcome of a particular personality trait or a conditioned biographical response. This argument is supported by the presentation of the findings of a phenomenographic study into students' experiences of learning introductory accounting within the United Kingdom undergraduate curriculum. This qualitative interview-based research reveals two contrasting worlds of accounting: for most students it is a world of detachment and for only a few is it a world of engagement. Drawing on these findings, the paper proposes that an awareness of the nature of the student experience may provide a new way of viewing the introductory accounting curriculum and a new agenda for future research.     

The influence of self-efficacy beliefs and prior learning on performance

This research examines self-efficacy beliefs and prior learning of accounting students to determine how useful these variables are for predicting academic success in accounting courses. Self-efficacy beliefs are the confidence one has in the ability to perform certain tasks or skills (Bandura, 1997). As Bandura (1977) argued, the results here showed that confidence in one's ability to succeed is the most powerful predictor of academic success. This research provides pathways for increased student success by indicating that a focus on enhancing student self-efficacy will lead to higher achievement. The implications of this research for accounting education practice is discussed.     

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.     

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.     

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.     

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.     

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.