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.     

The introductory financial accounting course: Its role in the curriculum for accounting majors

This paper reports a study that addressed two related research questions. The first concerns the proper emphasis in teaching introductory financial accounting in terms of the conceptual and procedural aspects of the subject. The second deals with the adequacy of introductory courses in preparing accounting majors for their intermediate and advanced accounting courses. Professors who had recently taught intermediate and/or advanced accounting responded to a questionnaire designed to answer the above questions. A recent study of the curriculum for accounting majors helped provide a framework for part of the questionnaire. The responses provide some evidence favoring a more conceptual emphasis, although it is not conclusive. There is a clear indication that these professors perceive the preparation received by accounting majors to be inadequate. A related finding is that more study of the accounting curriculum is needed, especially in terms of when the various topics should be taught.     

Teachers' Pedagogical Beliefs at Commercial Schools—An Empirical Study in Germany

Within the study of teacher training, it is generally accepted that a teacher's behaviour and success in the classroom is influenced by their personal beliefs. This paper discusses teachers' pedagogical beliefs, domain-specific beliefs and conceptions of teaching and learning. We outline empirical results from various studies which explore lecturers' and teachers' perceptions of vocational training in the field of accounting education; then present an empirical study in German commercial schools, conducted via surveys (n= 225 teachers in commercial schools) and in-depth follow-up interviews (n?=?21 teachers). Using cluster analysis we identify different teacher types or belief systems regarding teaching and learning in accounting education: predominantly constructivist or instructional. Of particular interest is a mixed type, which includes both paradigms and emphasises the importance of structured lessons and systematic teaching. Verbal data allow a more detailed analysis of the different pedagogical orientations. We established significant relationships between teachers' beliefs, including domain-specific beliefs, self reports on the organisation of classroom activities and teaching patterns. All in all, the findings show a dominance of instructional ideas and teacher-centred teaching practices in the domain of accounting.     

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 Case for Accounting Education Research

Pressures on the unit of resources within higher education are noted and the possible implications for assessment practice considered. There is a tension between low-cost and high-quality assessments, yet assessment appears to drive the students' agenda and requires careful thought if the programme design is to lead to high-quality learning outcomes. A theoretical framework is presented with the purpose of developing an assessment strategy which will enhance the quality of learning by the student. A case study of an introductory accounting module is described and issues of teaching, learning and assessment are explored. A message of hope is signalled; it may be possible to foster deep learning through assessments which engage the student actively with the subject, despite the apparent constraints acting upon academics.     

Improving the curriculum for aspiring management accountants: The practitioner's point of view

Although prior research has identified ranked lists of cost/managerial accounting topics that may approximate a common body of knowledge for management accounting, these topics must exist within a specific educational context. The context, or educational framework, could include attributes other than technical accounting topics. This study, which provides the practicing management accountant's point of view, focuses on those other attributes.     

Integrating empirical research into the study of introductory accounting

This article develops a pedagogical tool for integrating the questions and findings of empirical accounting research into the lecture topics typically covered in introductory accounting courses. The objective of synthesizing research into teaching is to create a more appealing framework for the nonaccounting major to understand the sometimes mundane topics which are presented at the introductory level by developing his or her understanding of the role of accounting in the economy. Five examples of this integration are outlined and discussed at a level which the introductory student should comprehend. The benefits of implementing this approach are also noted throughout the article.     

Tackling an accounting coursework assignment - action research on the student perspective

The study focused upon first year undergraduates' experiences and perceptions of a major coursework assignment in accounting. The context was a modular programme with several hundred students from many different courses taking a common first year, first semester introductory accounting module. In the role of a reflective practitioner, the author adopted an action research approach, and gathered various forms of evidence including in-depth interviews with four students at key points during and after completion of their courseworks. The main issues highlighted were: (1) the effect which the university, as a new environment, has on learning in the early weeks of a course, and the fractured nature of learning in a semesterized course; (2) the personal strategies which students adopt for scheduling time on coursework, and the way in which this may differ from the expectations of staff; (3) the variety of learning approaches represented within the student group. These issues are reflected upon and implications for both the author's practice and for other practitioners are considered.     

Constructing meaning in the service of power: An analysis of the typical modes of ideology in accounting textbooks

This paper provides an analysis of the typical modes of ideology in introductory financial accounting textbooks and training materials. Drawing on Thompson's [Thompson JB. Ideology and modern culture: critical social theory in the era of mass communication. Cambridge: Polity Press; 1990] schema concerning the typical linguistic modes through which ideology operates, this research suggests that the operation of ideology is apparent within educational accounting texts, with particular strategies being more evident than others: in particular, the strategies of universalization, narrativization, rationalization and naturalization. Given the predominantly technical nature of introductory financial accounting textbooks and training manuals, the modes of ideology identified in the texts were often quite subtle; more specifically, the ideological characteristics displayed in each of the six texts analyzed were often expressions of implicit or taken for granted assumptions.     

Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS

Professions typically develop disciplinary systems that allow them to caution, fine or expel members whose conduct falls below expected standards. The Institute of Chartered Accountants of Scotland (ICAS) has amended its disciplinary procedures following challenge under the UK's Human Rights Act 1998. This paper aims to explore the implications of the incorporation of a (human) rights’ framework on ICAS's professional discipline. Disciplinary procedures are located in the context of the nature of professions and professionalism. Human rights legislation relevant to professional discipline is examined and its impact in the context of the nature of rights in general, and human rights in particular, is explored. The ICAS disciplinary changes are discussed in the context of a Hohfeldian-type framework of a range of types of rights. ICAS's procedures are shown to be multifaceted and, when examined in terms of rights (and, where relevant, duties) provide added insight into the nature of accountancy's professional discipline, but deficiencies remain, with the public interest continuing to be subservient to the private interest of accountants and their professional body.     

An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative

Do international accounting standards require conservative accounting? The IASB's conceptual framework suggests that they should not, while the research literature is largely silent on the matter, typically presuming conservatism to be an outcome of private contracting rather than standardized, public, general purpose financial reporting. In this paper, we analyze the actual requirements of IFRS. We find multiple examples of recognition requirements that lead to unconditional conservatism, measurement requirements that lead to conditional conservatism, and also presentation/disclosure requirements that further support a conservative reporting environment. These findings complement, support and deepen existing evidence in the empirical literature that accounting is in practice conservative. We show, however, that the requirements for conservatism in IFRS conflict with, first, the IASB's stated position in its conceptual framework that accounting should not be conservative and, second, the private contracting explanation for conservatism that is generally accepted in the literature. What is missing, and lies behind both conflicts, is an acknowledgement and understanding of the role of an agency/contracting perspective in enhancing the decision‐usefulness of general purpose accounting standards, given the information/incentive asymmetry and uncertainty that characterizes the real‐world context in which those standards operate. From a policy perspective, such an understanding would reconcile the IASB's conceptual framework with the actual requirements of IFRS. From a research literature perspective, such an understanding would re‐position accounting standards as central to the practice of accounting conservatism, which would in turn require revision to the generally accepted theory of a private contracting explanation for the empirical evidence of conservative accounting practice.     

UK intermediate financial accounting courses: a survey

This paper reports the results of a survey carried out in 1991/92 inquiring into intermediate (usually second year) financial accounting courses, taught in UK accounting and/or finance degree programmes. The areas reviewed were: course objectives, syllabus, lecturers' perceptions of syllabus, textbooks used, other teaching aids (including computers), student contact hours, follow-on courses and assessment. The response rate was 79%. The courses tended to be integrated combinations of accounting theory and practice. The growing number of accounting standards did not prove to be a significant problem as most lecturers did not aim for comprehensive coverage. Over half the respondents used computers in teaching their course.     

Making accounting degrees fit for a university

This contribution is a commentary on the paper by Chabrak and Craig (2013) that calls for accounting pedagogy reforms that place accounting within its socio-economic context and enable students to formulate critiques and alternatives. It examines four areas pertinent to this: accounting curricula and pedagogy; accounting's relation within universities and to professional accounting institutions; student expectations; and accounting academics. The commentary concurs with the plea of Chabrak and Craig for curriculum and pedagogy reforms but notes the difficulties this faces in the UK (and possibly elsewhere) given the growing commercialisation of and competition between UK universities, and the influence of professional credentialing upon accounting academics who lack knowledge of accounting research. However, there is a public interest need, and a student and employer desire for curriculum and pedagogical reform and university teaching quality systems do not militate against this. The conclusion is that it lies with accounting academics to counter the drift of accounting degrees imitating from professional accounting courses.     

“Holier-than-thou” perception bias among professional accountants: A cross-cultural study

Theoretical conceptions of culture in accounting research are controversial, ranging from highly deterministic, quantified and componential perspectives (such as Hosfstede's five dimensional model) to those that suggest continual changes in cultural values brought about by forces of acculturation. This paper makes a contribution to cross-cultural accounting research by examining the influence of competing theoretical perspectives of culture and acculturation on “holier-than-thou” perception bias. “Holier-than-thou” perception bias leads to individuals perceiving themselves as acting more ethically than comparable others when confronted with ethically uncertain work-related behaviours. This study contributes to cross-cultural accounting research by surveying Australian and Indian professional accountants from big four accounting firms. We firstly seek to establish the prevalence of “holier-than-thou” perception bias in both cultural settings. Secondly, we examine the differential and competing influences of culture and acculturation on perceptions of accountants from the two countries on measures of this bias. Data was collected through a survey questionnaire administered to samples of senior accountants from the big accounting firms in Australia and India. The questionnaire comprised an auditor-client conflict and two whistle-blowing scenarios and used two questions to measure the magnitude of the bias. The results show that “holier-than-thou” perception bias exists among accountants within each of the two countries. However, the magnitude of the bias was not significant between the countries. The results support the theory of acculturation in big accounting firms. Our findings have implications for accounting research where the presence of “holier-than-thou” perception bias needs to be considered in cases where respondents are questioned on socially sensitive issues. The findings may be useful to accounting researchers, managers of multinational enterprises in general, and big-four accounting firms in particular. Our conceptual framework applied in this study is innovative and provides a template for assessing current controversies in cross-cultural accounting research.     

A Conceptual Framework for Learning Management Accounting

This paper demonstrates how Schoenfeld's ( 1985 ) conceptual framework for mathematics can provide an alternate framework for learning and thereby teaching management accounting. The four‐part framework—heuristics, resources, beliefs, and controls—is a refinement to problem‐based learning with three attributes in regard to management accounting. First, all aspects for teaching management accounting are integrated into a single framework or theory. Consistency among all parts of management accounting clarifies student and instructor roles in the learning process. Second, the framework's problem‐solving focus with linkages to explanatory materials or resources allows students to be rigorously informed about the functionality of management accounting heuristics. Third, transition or extension of relatively simple, standard problems to more complex nonstandard problems or cases is facilitated by introducing appropriate beliefs and controls. In effect, this approach enables management accounting, and particularly case analysis, to be taught with more structure.     

The hand that rocks the cradle: Disciplinary socialization at the American Accounting Association's Doctoral Consortium

Motivated by the current turbulence in academic accounting in the USA, this paper problematizes the disciplinary socialization that occurs beyond school-specific educational processes. Using data pertaining to the American Accounting Association's Doctoral Consortium, this paper illustrates that the most important lesson about academic accounting may have been the righteousness of the fields’ stratification hierarchy. In other words, learning one's place in the US academy may be more important than any theory or technique within academic accounting. The conduct of the Consortium casts doubt on a substantive socialization agenda.     

Modes of regulation in advanced capitalism: Locating accountancy in four countries

The paper presents a framework for examining how accounting practices are regulated within advanced capitalist societies. Through the critical use of Streeck & Schmitter's (Private Interest Government and Public Policy, Sage, London, 1985) exploration of models of social order, regulation is theorised as an expression of the combination of the organising principles of Market, State and Community. The analytical framework is then applied to compare modes of accounting regulation in the Federal Republic of Germany, the United Kingdom, Sweden and the United States of America. The paper highlights the significance of contradictions within and between the organizing principles of advanced capitalism and seeks to display the regulation of accounting as a medium and outcome of the articulation of these contradictions.     

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.     

CAPITAL ACCOUNTING, USER NEEDS AND THE FOUNDATIONS OF A CONCEPTUAL FRAMEWORK FOR PUBLIC SECTOR FINANCIAL REPORTING

This paper analyses the need for an adequate conceptual framework for financial reporting, particularly in the public sector, and examines several factors which may have worked against progress in the UK in developing such a conceptual framework in the past. The paper then analyses in detail the needs of potential users for capital accounting information in public sector financial reports, and the relevance of accruals accounting and different measurement bases in this context. Given the large amount of existing work outside the UK on the development of conceptual frameworks for financial reporting, the paper argues the need not for a new framework, but rather for a more focused analysis of several key conceptual issues that are relevant to meeting user needs.     

Australian not‐for‐profit sector views on the conceptual framework,accounting standards and accounting information

In this paper, we examine the conceptual framework, accounting standards and accounting information relevant to the not‐for‐profit (NFP) sector. Based on the responses of 242 Australian NFP managers, we find support for the inclusion of accountability in the conceptual framework, and for a common set of accounting standards across NFP and for‐profit sectors with additional standards or paragraphs to recognise NFP specific issues. Respondents also rated information within general‐purpose financial reports to be useful for decision making within their organisations. We offer suggestions as to what our findings mean for the development of accounting standards for the NFP sector.