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.     

On Becoming a Statistician—A Qualitative View

In this paper, we highlight some qualitative facets of the discipline of statistics and argue that a qualitative approach, in particular a qualitative methodology known as phenomenography, allows us to research important aspects of statistics pedagogy. We summarize several components of our recent research into students' conceptions of statistics, their learning of statistics, our teaching of statistics, and their perceptions of their future professional work. We have obtained this information on the basis of analyses of several series of interviews with students studying statistics, both as statistics majors and as service students. In each of these cases, the broadest views relate in some way to personal connection, growth, and change. In other words, they contain a strong ontological component—focusing on being or becoming a statistician—above and beyond the standard epistemological component—focusing on the knowledge required to do statistics. We discuss the importance of personal change in becoming a statistician, or an informed professional user of statistics, and investigate the pedagogical conditions under which such change is likely to occur.     

The experience of forming business relationships in tourism

This study examines the formation of business relationships among tourism organisations. A phenomenographic study conducted with 25 managers drawn from regional tourism organisations in Queensland, Australia revealed three qualitatively different but interrelated ways of experiencing relationships: as competition, co‐operation and collaboration. Differences among experiences were accounted for by the way managers defined the meanings of several dimensions common to each experience. The results suggest managers' experiences can be developmentally ordered on a continuum of relationships that demonstrate progressively more complex and inclusive approaches to forming relationships. Copyright © 2001 John Wiley & Sons, Ltd.     

Ways of Experiencing Leisure

This study used phenomenography to describe different experiences of leisure meanings and to interpret experiences in terms of the complexity in understanding. Four multi-dimensional experiences differing in their phenomenal, contextual, and temporal relations were described. Leisure as achieving fulfillment was judged the most complex understanding, followed by escaping pressure, exercising choice and passing time. More complex understandings resulted in fewer distinctions between leisure and other phenomena, higher levels of contextual diversity and inclusivity in meanings, and greater flexibility in temporal awareness of leisure. Results suggest meanings can be operationalized as a continuum of experiences that display a progression in understanding.     

Individual Civil Servants' Conceptions Of Accountability

Abstract

This article presents a preliminary study of how civil servants in the United Kingdom understand accountability characterized by its emphasis on individual performance and accountability. Using the interpretive approach known as phenomenography, we interviewed ten civil servants who as Senior Responsible Owners (SROs) were accountable for the delivery of IT enabled business change programmes. Our analysis revealed five attributes of accountability, each conceived at three levels in a hierarchy of increasing richness and complexity. These results challenge the notion that accountability is a unitary concept and that there is conflict between traditional and newer forms of accountability.