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.     

Power to business professors: Automatic grading of problem-solving tasks in a spreadsheet

This paper presents an innovative approach, based on Excel files and a detailed implementation guide, that allows a professor with proficient spreadsheet skills to develop individualized problem-solving tasks for assignments and examinations that test students on cognitive thinking processes beyond memorizing and drilling. The professor accomplishes this goal by requiring the students to model a business problem-solving task in a worksheet environment. Each student’s work is marked automatically by a generic “plug and play” Visual Basic for Application (VBA) algorithm. The scores and feedback provided are tailored to each individual student and address not only the problem-solving outcome but also the problem-solving process. The learning objective discussed in this work is implemented at a Norwegian university business school.     

Custom fabric ventures: An instructional resource in job costing for the introductory managerial accounting course

Job costing is a core foundational concept in the introductory managerial accounting course. The purpose of this instructional resource (IR) is to provide a thorough hands-on, active learning resource that will allow introductory students to experience a full set of accounting and management activities necessary to produce a job and assign production costs to it. For example, the IR requires students to analyze overhead costs, determine the optimal job size, schedule production, calculate the amount of materials to purchase, complete material requisitions, update raw materials records, analyze labor time records, complete a job cost record and address critical thinking questions. The IR was developed for use in a “flipped classroom” in which students work under the guidance of the instructor, but could alternatively be assigned as an unsupervised out-of-class assignment or on-line project. Since the IR was specifically developed as a learning tool for novice introductory managerial accounting students, adequate guidance is provided throughout the activity. However, to add realism and challenge students to think beyond the confines of simple mechanics, management and accounting issues are seeded throughout. Student feedback indicates that the IR not only helps students learn how a job costing system operates, but also helps students become aware of management decisions and accounting issues that impact the costs assigned to a job.     

Assessing the use of computer-based assessment-feedback in teaching digital accountants

Both assessment and feedback have a vital impact on students’ learning. Using computer-based assessment (CBA) with constructive and prompt computer-based feedback (CBF) reduces the attainment gap of the new generation of digital students. Action research methodology was employed to explore students’ view of utilising CBA and/or CBF in teaching and learning practice. A survey was administered to 537 undergraduate students in the Management School of a British university to collect data about their perceptions of using CBA and CBF to assess their progress. Findings from students’ survey show that students are generally appreciated the use of and benefits of CBA and/or CBF in teaching accounting modules. Findings also reveal that many participants valued working online compared to paper-and-pencil assessment and they also appreciated the timely and constructive feedback-feedforward they received. Information technology (IT), therefore, can provide an innovative type of assessment and feedback that students’ desire in an effective manner.     

Supporting Students' Learning: The Use of Formative Online Assessments

This paper investigates the impact of online multiple choice questions (MCQs) on students' learning in an undergraduate Accounting module at a British university. The impact is considered from three perspectives: an analysis of how students use the MCQs; students' perceptions expressed in a questionnaire survey; and an investigation of the correlation between MCQ usage and examination performance. The study reveals a number of interesting findings. First, students use the MCQs in different ways, indicating that MCQs are suitable for different learning styles. Second, the MCQs are perceived as being useful by virtually all students. Third, the statistical analysis shows a statistically significant correlation between regular MCQ usage and higher examination performance while controlling for a number of other confounding variables. These findings lead to the conclusion that MCQs are useful tools that can effectively support students' learning. Therefore the use of MCQs on other Accounting and Business modules is encouraged.     

Perceptions of the benefits of the A3 planner in facilitating project-based learning in accounting education

This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in terms of both the student and tutor experience. The study uses a mix of qualitative and quantitative data. Quantitative data assisting exploration of perceptions were collected through 100 undergraduate students. A series of focus group discussions were carried out to investigate students’ engagement and tutors’ teaching experiences regarding the adoption of the A3 planner. The results suggest that the A3 planner promotes active planning and effective management of a PBL group assignment. It makes students’ thought processes more visible thereby facilitating and enhancing the tutoring/mentoring process. Moreover a more interactive and transparent approach by doing assignment via the use of an iterative A3 planner has ensured more feedback points and action based efficiency in the doing approach for learners.     

Learning through writing in a first-year accounting course

More than any other activity at a university, the writing experiences of students are directly linked to their academic progress. This paper reports on the practical steps taken in restructuring the curriculum of a first-year accounting course at the University of Sydney to develop students’ writing skills within a broader skills-based program to enhance learning. Three dimensions of students’ writing skills are addressed: writing skills as prerequisites for learning, writing skills as a means of learning, and writing skills as an outcome of learning.The paper explains how the educational theory about learning to write and writing to learn contributed to a pedagogical framework for teaching practice and gives several examples as illustration of the pedagogy. Interactive reading guides, annotated model answers, analysis grids, and formative self and peer assessment are among techniques adopted to encourage students to reflect actively on their own learning through writing. The curriculum redesign project reported here was first introduced in 1994, and substantially modified in 1995 in response to feedback. In general, the quality of submitted assignments, examination performance, and feedback from both staff and students suggests that the innovations reported in the paper have helped students to improve their writing skills and enabled them to become more engaged with the learning of the content of the course. Quantitative feedback between 1994–1997 confirms these conclusions.     

促进大学生被动学习向自主学习转化的路径分析与探索

如何提高大学生的学习质量是高校人才培养改革中的首要问题。实践证明,主动学习是确保大学生学习高效性的重要途径。本文将以分析当代大学生学习特点为基础,探究导致其学习局限性的现实原因,进而从教师主体意识、教学方式创新、教育制度完善等方面提出促进大学生被动学习向自主学习转化的基本对策。     

Virtual Office Hours (VOH) in accounting coursework: Leveraging technology to enhance an integrative learning environment

For at least the past two decades, accounting educators have been faced with increasing demands to keep pace with imperatives from the profession and with changes in the practice environment. Rapid changes in information technology applications, both in accounting practice and in academe, have added to the complexity of accounting educator responsibilities. This paper reports on the development and use of a “Virtual Office Hours” (VOH) platform to enhance opportunities to engage students in their learning beyond the classroom environment. This approach has been developed as a result of instructor experience with adding technology applications in the accounting classroom to better reflect practice environment needs. VOH has been implemented in auditing and intermediate accounting courses to develop clear and assured lines of communication between the student and instructor, and to foster the use of information technologies as a normal and expected characteristic of the course learning environment. In so doing, the approach uses tools that students will likely apply in the practice setting to interact with clients and colleagues. This can be seen as an extension of the model conveyed by the AICPA in its Core Competency Framework to leverage technology for student skill building. Student feedback, insights from accounting course experiences with VOH, and suggestions on applicability to other accounting educators are considered in the paper.     

Enhancing accounting students' problem-solving skills: the use of a hands-on conceptual model in an active learning environment

This study documents and evaluates the effectiveness of using a hands-on conceptual model in an active learning environment in a first accounting class. A hands-on model that can be used to help students learn inventory cost allocations is described. The model's potential for enhancing student learning is assessed. Three learning scenarios are evaluated. The first is predominately a traditional lecture-oriented approach using numerical examples to illustrate concepts. The second adds the use of a model within a lecture setting. The third uses an active learning approach along with the model. Student performance and preferences are assessed. Students indicate they perceive that the model helped them understand inventory cost allocations better than solely using numerical examples. Results from an assessment instrument indicate that students who use the model in an active learning environment show enhanced problem-solving skills over that which can be attained in a lecture-oriented environment. There is no evidence, however, that the use of a conceptual hands-on model enhances conceptual recall over that which can be attained in a lecture-oriented environment.     

Global issues and futures: A theory and pedagogy for heuristic modeling

Most futures methodologies might be termed “heuristic”, that is a way to promote learning, discovery, and problem solving through trial and error. This paper describes one such approach, used primarily in teaching a Masters planning program class Global Issues and Futures in a class designed to raise awareness of a variety of global concerns. After explaining the underlying framework and concepts, and their foundation in previous futures studies, the core equations, data, and a classroom application are described. The method serves primarily to raise questions rather than answer them; to broaden the perspective that students will bring to their later careers.¹     

A MODIFIED VERSION OF THE KELLER PLAN IN AN ADVANCED FINANCIAL ACCOUNTING COURSE

This note provides an account of the introduction of a modified version of the Keller Plan in an advanced financial accounting course. The experiment involved (1) issuing detailed study guides which included a specification of behavioural outcomes; (2) abandoning large group lectures in favour of small group discussions and (3) measuring achievement by multiple choice testing. Although the degree of individualised learning was limited, most students felt that the changes made - especially the introduction of discussion groups - were of some improvement in their learning and development.     

Raymond J. Chambers—A Personal Reflection

This study compared the academic achievements of accounting undergraduates taught through three different study modes; on-campus lectures and tutorials, traditional distance education using print material and open learning using a mixed mode of TV lectures broadcast by the Australian Broadcasting Corporation, teleconferencing and print material. Significant differences in achievement were found between these study modes: on-campus lectures were associated with significantly higher overall pass grades. However, open learning was associated with significantly higher levels of achievement. Another interesting finding was the better performance of open learning students compared to that of traditional distance education students. Findings of the present study support the use of video technology as an effective teaching delivery mode. In addition, important questions relating to student screening procedures for entry to tertiary education are raised. The cost-effectiveness of the different modes is also discussed.     

Preparing underprepared students for higher education and beyond: the development and implementation of an integrated project

A current problem faced in South Africa is that university graduates are weak and underprepared for the work environment. The purpose of this study was to assist students in bridging the aforementioned gap and to ease the transition from theory to practice. The aim of the study was to critically analyse the development and implementation of the integrated project. This study targeted first-year (Extended Curriculum Programme) students, who had been identified as being underprepared for higher education. The factors that initiated the design and development of the integrated project were the South African Qualifications Authority, Critical Cross Field Outcomes and the University of Technology's National Diploma in Cost and Management Accounting exit level outcome, which promote lifelong learning. The integrated project was an authentic assessment which required students to transfer their theoretical knowledge obtained in the classroom to assist small businesses within the community. Academics should be encouraged to use authentic problems in the designing of assessments which will promote student-centredness and lifelong learning. With the continuous engagement of an integrated project, these first-year underprepared students will be better equipped to adjust and excel in the work environment.     

Creating interactive spreadsheets to provide immediate feedback

Features available with electronic spreadsheets enable accounting educators to create interactive spreadsheets that provide students with immediate feedback regarding the accuracy of their solutions. Providing immediate feedback using an answer-until-correct approach can help students acquire and retain knowledge. In this approach students open an incomplete spreadsheet and create formulas to complete the accounting problem. Correct solutions are denoted by a change in font color. Security features prevent students from locating the correct answers stored in an adjacent area. Problems illustrated in this paper relate to principles of financial accounting. However, interactive spreadsheets can also be used in other accounting courses such as managerial, cost, and intermediate accounting.     

Analysis of the learning context, perceptions of the learning environment and approaches to learning accounting: a longitudinal study

This study investigates student approaches to learning over the 3 years of an undergraduate degree course in accounting. The objective of the study was, first, to identify changes in learning approaches over the course duration. Second, the study examined whether any changes in learning approaches were consistent with changes in the context of learning as well as students' perceptions of the teaching/learning environment. The results show that students made greater use of sophisticated learning approaches over time linked to their more favourable perceptions of the teaching/learning environment as they progressed in their course. However, there were no significant changes in learning approach attributable to the learning context. Implications for accounting educators drawn from the findings are discussed.     

The impact of unstructured case studies on surface learners: a study of second-year accounting students

The empirical study described here uses the R-SPQ-2F questionnaire [Biggs, J., Kember, D., & Leung, D. Y. (2001). The revised two-factor study process questionnaire: R-SPQ-2F. British Journal of Educational Psychology, 71(1), 133–149] to test deep and surface approaches to learning in a university intermediate-level accounting class that uses business cases in group presentations. Statistical testing of results for learning style before and after group presentations indicates an increase in surface learning over time, with no detectable change in deep learning style. The type of business case used has no effect, in this setting. Course grades, however, are significantly less for students who did not participate in the group presentation activity at all. The results support the claim that students focus on what is required; they may adopt a strategic approach to learning. In a similar way, accounting academics and workload models may be reacting to incentives that discourage reflective and formative feedback. If deeper approaches to learning are desirable, assessments need to reward this behaviour.     

Accounting ethics education: Integrating reflective learning and virtue ethics

This paper explains the use of reflective learning techniques to create and deliver a new ethics course. Students apply virtue-based reasoning with reflective thinking to resolve conflicts faced by accounting professionals. Teaching techniques include class discussion, minute papers, reflection journals, role playing, and case analysis. Students express their thoughts orally and in written form, interact with other students, receive feedback during and after assignments, and demonstrate what they have learned. Reflective learning helps to transform existing ideas and understandings to come to a new understanding of a situation. As a tool for ethics education in accounting, reflective learning provides the link that may enhance ethical understanding and enable students to apply virtue and reflective thinking to a variety of situations discussed in accounting courses. For students, reflective learning slows down classroom activity giving them more time to process the material, linking it to prior ideas. Instructors benefit from frequent student feedback and greater involvement in the learning process.     

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.