A quasi-experimental assessment of interactive student response systems on student confidence,effort, and course performance

The interactive student response system (SRS), commonly referred to as ‘clickers,’ is an alternative learning method that has the potential to improve student course (i.e., quiz/examination) performance. Prior SRS studies both within accounting and other academic disciplines have found conflicting results as to its influence on student course performance. This quasi-experimental study re-examines the relationship between the use of an SRS and course performance. We also investigate how using SRS influences student confidence and time spent studying outside of class. Unlike prior SRS related studies, we tested both our SRS class and our control class (with no SRS) in the same academic semester with the same instructor to provide a higher degree of experimental control. Through doing so, we compared the benefit of immediate feedback achieved by SRS to the delayed feedback of traditional assessment formats. Higher in-class performance on multiple-choice quiz items was found for students using SRS versus those who did not use SRS; however, no significant differences in examination performance or overall course performance were noted between the two groups. Students using SRS reported being more confident in their abilities and spent less time preparing for the course outside of class, while maintaining similar overall course performance when compared to those who did not use the SRS. We conclude our study by providing areas of meaningful future research related to the use of SRS.     

An assessment of the learning benefits of using a Web-based Learning Environment when teaching accounting

The impact and use of information and communication technology on learning outcomes for accounting students is not well understood. This study investigates the impact of design features of Blackboard¹ used as a Web-based Learning Environment (WBLE) in teaching undergraduate accounting students. Specifically, this investigation reports on a number of Blackboard design features (e.g. delivery of lecture notes, announcements, online assessment and model answers) used to deliver learning materials regarded as necessary to enhance learning outcomes. Responses from 369 on-campus students provided data to develop a regression model that seeks to explain enhanced participation and mental effort. The final regression shows that student satisfaction with the use of a WBLE is associated with five design features or variables. These include usefulness and availability of lecture notes, online assessment, model answers, and online chat.     

Achievement Goal Theory: The Relationship of Accounting Students’ Goal Orientations with Self-efficacy,Anxiety, and Achievement

Abstract

Students’ goal orientations are examined using two major frameworks for learning: achievement goal theory (AGT) and students’ approaches to learning (SAL). Previous student success research is extended, by examining goal constructs from the AGT framework to determine if they help explain the learning process in accounting. Data were gathered using an established instrument and used to examine how mastery and performance goals are related to students’ academic expectations, achievement, self-efficacy, and test anxiety. Cluster analysis was used to identify four motivation groupings (multiple-goal, mastery, performance, and low motivation). Pairwise comparisons of groups, for expected grades, self-efficacy, anxiety, final exam grade, and course grade, identified differences among some of the clusters. Results suggest that a combination of mastery and performance goal motivations, rather than a singular perspective, may provide better outcomes related to course grades, while reducing dysfunctional outcomes. Based on the results, suggestions are provided to help instructors influence student success.     

The impact of group formation in a cooperative learning environment

Research indicates that cooperative learning (CL) has the potential to increase accounting student satisfaction without impairing the learning of technical material (Lancaster, K., & Strand, C. (2001). Using the team-learning model in a managerial accounting class: An experiment in cooperative learning. Issues in Accounting Education, 16(4), 549–567). This study investigates whether instructor-formed heterogeneous groups produce a more effective CL environment than student self-selected groups by measuring individual academic performance and perceptions. Results indicate the presence of a treatment interaction, implying that the best group composition may not be the same for all students. In some circumstances, higher ability students had statistically higher performance in more homogeneous groups. Lower ability students did better (not significant) in heterogeneous groupings. The majority of students gave high ratings to the impact of CL on learning and development of team skills. Students were only mildly interested in increasing the time spent in groups, indicating that they value both traditional teaching methods and CL.     

Do hybrid flexible delivery teaching methods improve accounting students' learning outcomes?

This study investigates the association between the learning outcomes of students and two teaching models: a traditional face-to-face lecture/tutorial teaching model and a hybrid flexible delivery model. The hybrid flexible model is delivered using a combination of face-to-face seminars and electronic delivery and communication tools. It is found that academic performance is higher for students who studied under the flexible delivery model, achieved higher marks in prerequisite units, were female, or were younger. Evidence is provided that flexible delivery teaching models utilizing electronic delivery media can be used to achieve the benefits of small class sizes when teaching large student numbers. The results should be of interest to administrators and educators as they attempt to address the challenges of supplying tertiary education to an increasing number of students as well as meeting the perceived demand for flexible course delivery in a manner that can enhance students' learning outcomes.     

Experiential Learning – A Case Study of the Use of Computerised Stock Market Trading Simulation in Finance Education

Abstract

Finance is a popular programme of study in UK higher education despite it being a challenging subject that requires students to understand and apply complex and abstract mathematical models and academic theories. Educational simulation is an active learning method found to be useful in enhancing students’ learning experience, but there has been limited pedagogic research attention on its use in finance education within the UK. This paper, utilising an on-line survey, provides a snapshot of the current usage of finance-related simulations across the 97 UK universities offering finance programmes. The paper also reports the findings of a case study that offers insights into the effectiveness of introducing computerised simulation into a postgraduate finance course from both a student and tutor perspective. It highlights an enhancing learning experience for students through concrete experience and reflective observation, increasing their understanding of difficult and complex finance concepts.     

Implications of student‐generated screencasts on final examination performance

While educational technologies can play a vital role in students’ active participation in introductory accounting subjects, learning outcome implications are less clear. We believe this is the first accounting education study examining the implications of student‐generated screencast assignments. We find benefits in developing the graduate attributes of communication, creativity and multimedia skills, consistent with calls by the profession. Additionally, we find improvement in final examination performance related to the assignment topic, notably in lower performing students. The screencast assignment was optional, and the findings suggest a tailored approach to assignment design related to students’ developmental needs is appropriate.     

The association between cognitive style and accounting students' preference for cooperative learning: an empirical investigation

This paper investigates the use of cooperative learning in accounting education, in particular, the issue of whether an individual's cognitive style impacts upon their preference for cooperative learning techniques. The study extends the existing literature by using the Myers-Briggs Type Indicator to examine the association between all four dimensions of cognitive style and accounting students' preference for cooperative learning. Results show that preference for cooperative learning is significantly associated with the extroversion/introversion dimension [a result which extends the findings of Hutchinson, M., & Gul, F. (1997). The interactive effects of extroversion/introversion traits and collectivism/individualism cultural beliefs on student group learning preferences, Journal of Accounting Education, 15, 95–107.], and with the thinking/feeling dimension, which is a new result in the literature.     

The role of cognitive learning styles in accounting education: developing learning competencies

The potential for cognitive learning style (CLS) to develop students' learning competencies is limited by the variety of conceptualizations, constructs and instruments. This paper contrasts two models for operationalizing CLS: Furnham's [Furnham, A. (1995). The relationship between personality and intelligence to cognitive style and achievement. In D. H. Saklofske, M. Zeidner (Eds.), International handbook of personality and intelligence (pp. 397–413). New York: Plenum Press.] conceptualization of the roles of CLS, and Ramsden's [Ramsden, P. (1992). Learning to teach in higher education. London: Routledge.] contextual model of student learning. The origins of CLS, its fundamental dimensions, and methods of assessment are also reviewed. Five propositions suggesting ways accounting educators can make use of CLS and associated measures to help students ‘learn how to learn' are developed and recommendations for future research are offered.     

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.     

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.     

The interactive effects of extroversion/introversion traits and collectivism/individualism cultural beliefs on student group learning preferences

This paper examines the interactive effects of extroversion/introversion personality traits and collectivism/individualism beliefs on students' group learning preferences. The primary motivation for this study is the mixed results obtained with prior studies on the relationship between extroversion/introversion and student preference for different learning approaches. These divergent results may be explained by the failure of previous studies to account for the confounding effects of students' cultural beliefs. Seventy six final year students from two universities in Hong Kong were asked to complete questionnaires on the extroversion/introversion 10-item test (MBTI) and the collectivism/individualism 4-item scale. The results confirm the concerns raised in this study that an examination of the effects of extroversion/introversion on aspects of students' attitudes and performance should also recognise the confounding effects of students' cultural and other beliefs.     

Use of social media by university accounting students and its impact on learning outcomes

The proliferation in the use of social media, such as Facebook and Twitter, among university students is well documented. With many universities providing student resources in formats suitable for iPad, laptop, and mobile phone use, the use of social media for university activities has become easier. This study explores the use of social media by university accounting degree students to support their academic activities in an informal setting. It explores the impact these media have on learning outcomes. Our findings suggest that university accounting degree students use social media for a number of academic-related purposes. Students establish and maintain fluid mentor/mentee relationships around academic activities related interactions through the social media. We have found that the use of Social Media is significantly associated with students’ grades.     

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.     

Management control systems and strategy: A resource-based perspective

The aim of this study is to examine, from a resource-based perspective, the relationships between the use of management control systems (MCS) and organizational capabilities. More specifically, the study focuses on the diagnostic and interactive uses of one important aspect of MCS, namely performance measurement systems (PMS), and four capabilities leading to strategic choices (i.e., market orientation, entrepreneurship, innovativeness, and organizational learning). Three research questions are investigated in this study: (i) to what extent do the diagnostic and interactive uses of MCS contribute specifically to the creation and maintenance of capabilities leading to strategic choices? (ii) To what extent do the diagnostic and interactive uses of MCS act in combination to produce dynamic tension which contributes to the creation and maintenance of these capabilities? (iii) To what extent does the use of MCS contribute to organizational performance? The results suggest that an interactive use of PMS fosters the four capabilities by focusing organizational attention on strategic priorities and stimulating dialogue. Also, by creating constraints to ensure compliance with orders, the diagnostic use of PMS exerts negative pressure on these capabilities. Furthermore, some evidence suggests the influence of dynamic tension resulting from the balanced use of PMS in a diagnostic and interactive fashion on capabilities and performance.     

Enhancing the AIS curriculum: Integration of a research-led,problem-based learning task

Issues relating to student learning outcomes, retention and engagement, together with pressure to reinvigorate and differentiate higher education programs through integrating research-based material into the curriculum, are repeatedly in the spotlight. This paper reports on successful results from a case study of a student-centered, research-led, problem-based learning task that was incorporated into the curriculum of an Accounting Information Systems subject. Through engaging students with the learning experience, the curriculum changes addressed identified needs for improved communication, reflective appraisal as well as analytical and critical thinking skills in higher education graduates. The paper concludes with details of student perceptions of the task and learning outcomes, a review of academic performance, and reflection on the methodologies employed.     

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.     

The context-specific conceptions of learning in case-based accounting assignments,students’ characteristics and performance

The present study contributes to accounting education literature by describing context-specific conceptions of learning related to case assignments, and by exploring the associations between the conceptions of learning, students’ characteristics and performance. The data analysed consist of 1320 learning diaries of 336 students, connected with students’ characteristics and course grades. The results are in line with earlier studies in that most students in accounting describe reproductive conceptions of learning. However, instead of only increasing knowledge, case assignments seem to emphasise the application of knowledge to real life. Furthermore, the conception of learning seems to be associated with performance in the course and the age of the student. Since no positive development of the conceptions of learning is visible during the course, using case assignments as such does not seem to solve the problem of reproductive conceptions. Therefore, how case assignments are used in teaching needs to be carefully considered.     

Accounting instruction using the open learning approach

Open learning, with its focus on flexibility, user choice, and learner autonomy helps develop important personal and business skills, encourages learner involvement and personalises education. This paper reports on how open learning was used to teach introductory accounting in a Higher National Certificate programme at one UK university, over a 3-year period. The approach involved giving students a range of choices in the areas of course content, methods of study, and modes and timing of assessment. The open learning approach required a heavy front-loaded investment for teachers in preparing resources. Results were, however, positive in many respects. For example, examination performance improved over immediately preceding years, and evidence of more effective student learning was found. There was also some recognition, by initially skeptical students, of the benefits of open learning, although the approach continued to be seen as alien and unconventional.