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Revitalizing Accounting Education: A Highly Applied Liberal Arts Approach

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Abstract

This paper critically assesses the potential of the liberal arts to contribute to accounting education in the USA. I argue that the contribution that these disciplines can make through current institutional structures is quite limited and highly conflicted. A proposal is made to extract the essential skills that are believed to be produced by the liberal arts. These could be re-embedded in an accounting education that featured the classic professionalism model as a conceptual centerpiece. Consequences of such an approach are extended and limitations are recognized.

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... The focus on developing listening during students' time at university is represented by the accounting graduate at the centre of the overlapping circles in Figure 1. Finally, by recognising the impact of lifelong learning on listening development, the integrated stakeholder approach emphasises that listening is a complex activity, incrementally developed by a range of life and work experiences (Vandergrift, 2004;Fogarty, 2010). The following sections discuss the proposed approach in detail, commencing with a discussion of the best practice listening initiatives from other disciplines. ...
... Consequently, it is the experience of many students that their communication skills development is unfulfilled during their university studies (Lucas et al., 2004). Fogarty (2010) eloquently summarises the impact of lifelong learning on students' and practitioners' skills. Accountants aspire to be professionals. ...
Chapter
Accountants and employers of accounting graduates consider listening to be among the most important communication skills that graduates possess. However, accounting education practices that develop students' listening skills are uncommon. Further, in the case of listening development, the current approach of prescribing that educators do more to rectify students' skill deficiencies overlooks barriers that prevent greater incorporation of listening instruction in the accounting curriculum. An alternative integrated stakeholder approach to develop students' listening skills is proposed. Informed by a broad range of education literature, the approach identifies cross-disciplinary listening development best practice and barriers to the widespread implementation ofsuch practices in the typical accounting programme, before determining and assigning interrelated listening development roles to key stakeholders who will benefit from improved student listening. While student listening development is feasible under the proposed approach, shared contributions by accounting students, the profession and educators are needed to achieve enhanced skills outcomes.
... The case was administered at a liberal arts Christian university that embraces the integration of faith and learning, so biblically based learning is unapologetically supported. Non-liberal arts universities may face more scrutiny for faith-based learning initiatives, but prior research recognizes the benefit of this type of learning (Fogarty, 2010). These universities can still consider analogies and cases that link prior experiences to new learning based on the social and cultural experiences of the students at the university and in specific programs. ...
Article
This paper presents an example of a creative instruction case for an auditing course that utilizes an analogy of the evidence of the resurrection of Jesus Christ. Following Belief Perseverance Theory (BPT), the case builds upon students’ prior knowledge and Christian worldview of the evidence of the resurrection of Christ to enhance and support the learning and discussion of audit evidence and professional skepticism in the accounting field.
... Critical thinking equips the individual to gain a more complicated understanding of the information provided (Fogarty 2010). Critical thinking involves application, analysis and evaluation of an issue presented. ...
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Background: Many accounting professional bodies, of which the South African Institute of Chartered Accountants (SAICA) is one, expect academics to develop integrated thinking skills in their students during higher education. Integrated thinking is, however, often confused with critical thinking, systems thinking and design thinking.Aim: This article aims to delineate the concept of integrated thinking by analysing the similarities and differences between integrated thinking, integrative thinking, critical thinking, systems thinking and design thinking.Conclusion: Integrated thinking is a higher-order thinking skill with a strong emphasis on the ability to think in a creative manner. Although there are differences between integrated thinking and other higher-order thinking skills, there are also similarities. This article sets integrated thinking apart from other higher-order thinking skills.Contribution: Limited research has been conducted to distinguish integrated thinking from integrative thinking, critical thinking, systems thinking and design thinking. This article endeavours to identify the true nature of integrated thinking by comparing it with other higher-order thinking skills. If lecturers at higher education institutions are to develop integrated thinking skills, it is important for them to have a clear understanding of what integrated thinking is, and how it differs from other thinking models. Without a grounded understanding of what integrated thinking is, it is nearly impossible to develop it in students.
... The MEP has been criticised for failing to: match the industry needs (e.g., Abayadeera & Watty, 2016;Borges et al., 2014;Gangaiah & Viswanath, 2014), meet students' expectation (e.g., Mahajan, Agrawal, Sharma, & Nangia, 2014;Nazeer, 2015) and equip graduates with modern competences required in the job market (e.g., Bunney et al., 2015;Sithole, 2015a;Rolla, 2016). These quality concerns are ascribed to several quality assurance factors including poor learning environment, infrastructure facilities and instructional resources (e.g., Arvindbhai, 2012;Oza & Parab, 2012;Mahajan et al., 2014), poor student engagement (e.g., Robinson, & Dostaler, 2016;Haug, Wright, & Huckabee, 2019), outmoded instructional pedagogies and service quality (e.g., Fogarty, 2010;Fouché, 2013;Nazeer, 2015;Rolla, 2016;Bush, & Glover, 2016), static skills and knowledge and theoretical nature of the programme etc (e.g., Albrecht & Sack, 2000;Bunney et al., 2015;Sithole, 2015a;Rolla, 2016). ...
Thesis
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Criticisms have been raised against the quality in Management Education Programme (MEP) for failing to produce competent graduates for the job market. This study examined the perceptions of lecturers and students on quality in the MEP in a HE. The study was rooted within TQM theory, Expectation-Confirmation Theory (ECT) and CIPP Model of programme evaluation. The study employed sequential explanatory mixed methods design within the pragmatism research philosophy. The population was Mangement lecturers and final year students in UCC. Census method was used to include 43 lecturers and 529 students and interviews were conducted among eight (8) lecturers and twelve (12) students. The data were collected using QUAMEP-Q and Follow-up Interview Guide (FIG) and processed via SPSS version 25.0, AMOS version 21.0 and PROCESS Macro version 3.3. Thematic analysis was employed for qualitative data. It was discovered that the lecturers and students perceived a moderate level of quality in the programme in terms of quality: learning environment (QLE), services (QS), teaching (QT), student engagement (QSE) and student competences acquisistion (SCA). They were, also, moderately satisfied (SAT) with the programme. These were as a result of large class size, low quality and inadequate facilities, learning resources, support systems, health and accommodations services, unfavourable learning environment, high workload and lack of practical delivery of lessons. Further, the study established that QLE and QS significantly influence QT. There was significant conditional direct and indirect influence of QLE on QSE as moderated by QT and QS. Also, SCA and SAT with the programme were significantly conditionally predicted by QLE, QS, QT and QSE. The age of students significantly influence their perceptions toward quality drivers in the programme. The study recommended that the Management of the University should continue to provide and strengthen quality culture by fostering continuous improvement in QLE, QS, QT QSE, SCA, and SAT with the programme. They should make every effort for the provision of quality instructional resources, learning climate and infrastructure facilities to help reduce the large class size. The lecturers should continue to highly engaged the students and not relent in equipping the students with the 21st century employability skills.
... There is a long tradition of accounting education being subject to criticism (Fogarty, 2010). The approach that has been adopted in undergraduate accounting programs, with its focus on developing technical accounting skills (Kimmel, 1995;Demski, 2007;Parker et al., 2011;Gendron, 2015) has been described as being too narrow and fails to develop important skills and competencies such as critical thinking and life-long learning (Webb and Chaffer, 2016;Parker et al., 2011;Diamond, 2005;Burnett, 2003;Albrecht and Sack, 2000). ...
... Review of literature demonstrates the high level of importance academics have assigned to the acquisition of relevant skills and student success in the undergraduate accounting program. (Abayadeera & Watty, 2014;Albrecht & Sack, 2000;Bunney, Sharplin, & Howitt, 2015;Borges, Santos, & Leal, 2014;Fogarty, 2010).Over the past decades researchers have sought to understand the linkage between accounting education and graduate skills. Albrecht and Sack (2000) stated that the way accounting is structured and taught is outdated and does not meet the employer expectations. ...
Article
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Technological changes and their associated impacts on businesses have necessitated a discussion on the contents of the undergraduate accounting degree curriculums. As a result of these changes various studies have suggested a wide range of changes to align the curriculums with the needs of the employers. This research investigates accounting graduates IT skills and knowledge relevant to their roles in providing competent and professional services. Data was obtained from employers on 10 IT skills and knowledge areas applicable to accounting graduates. Results of the survey research suggest that students are better trained in word-processing and knowledge of communications software skills, yet employers expect entry level accounting graduates to possess accounting packages knowledge and spreadsheet competencies. The results provide useful information for academics and administrators that are making changes to their curricula.
... For centuries a primary objective of a liberal arts education has been to develop general intellectual capacities of both a linear (e.g., mathematics, sciences, logic and critical thinking) and nonlinear (e.g., fine arts, rhetoric and persuasion, creative thinking) nature (Sangster, 2010;Fogarty, 2010;Hutton, 2006). And there has been increasing pressure from employers, governments, and accrediting organizations for undergraduate education to build upon the more regimented and rote learning excessively linear foundation of primary and secondary education and to demonstrably produce more balanced graduates who are capable in written and verbal communications, critical thinking, creative problem solving, interpersonal skills and working in teams, and able to initiate and respond to change (Rose, 2010;Badcock, Pattison & Harris, 2010;Crebert et al., 2004). ...
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This paper contributes by providing suggestions on how to analyze business ideas for exploitation in an entrepreneurial education context, and how the institution can provide support activities to enhance the chance of successful exploitation. Active learning has become the preferred choice of teaching entrepreneurship and external ideas are used to provide the students with business opportunities to exploit. An instrumental case study on the Norwegian University of Science and Technology – School of Entrepreneurship, however, finds challenges on collaborating with these external partners. By reviewing theory, ways to improve the analysis of business opportunities are found and presented. Additionally a structured idea search process and mentors are suggested as a mean of gaining access to sufficient business ideas and the experience and network necessary for a successful evaluation and exploitation process.
... We do not believe that this diminishes the paper's contribution to accounting scholarship and practice. Consulting happenings and perspectives from other disciplines can provide fresh insights that enrich accounting education (Fogarty, 2010;Stone, Lightbody and Whait, 2013). 2 The principles are presented and discussed in the penultimate section. Finally, we scope implications for accounting educators and offer future research suggestions which can progress the principles proposed in this paper. ...
Article
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.
... The majority of papers in this sub-topic discussed the development of accounting curricula in a specific country, with a number of papers focusing on the adoption of general accounting curricula and how culture influences the development of the curricula (Ahmad and Gao, 2004;Bolt-Lee and Foster, 2003;Devlin and Godfrey, 2004;Dixon, 2004;Gallhofer, Haslam and Kamla, 2009). Other approaches examined accounting curricula in the light of feedback from stakeholders, alumni and current students, and various other challenges facing higher education institutions (Bolt-Lee and Foster, 2003;Brown, 2003;Carr, Chua and Perera, 2006;Devlin and Godfrey, 2004;Fogarty, 2010;Hazelton and Haigh, 2010;De Lange and Watty, 2011). ...
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This paper describes the background to the establishment of Accounting Education: an international journal, as well as an outline of its distinctive characteristics, including the international focus of the journal both in relation to the composition of its Editorial Boards and its authorship since its launch in 1992. A thematic analysis of papers for the second decade of the journal is incorporated, together with insights as to the future directions in accounting education. As the 20-year milestone of the journal was reached Professor Richard M. S. Wilson completed his term of office as founding Editor, and a new Editor took over. The paper recognises Professor Wilson's efforts in establishing an international journal devoted to publishing accounting education research relevant to practitioners, academics, trainers, students, researchers and professional bodies.
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Teaching accounting ethics at a faith-based university requires a balance between professional guidance and the special mission of these universities. This paper reimagines the objectives on an undergraduate accounting ethics course and uses them along with insights from integration literature to develop a project of faith integration. The project incorporates the life and selected writings of Dietrich Bonhoeffer. The outline for the project, professor reflections, and student responses are included. In past years, this project has created a dynamic classroom, encouraged faith integration, and been well received by students. This paper contributes to the praxis of faith integration literature through an articulation of creative instruction.
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This study tests whether critical‐thinking skills can help explain the cross‐sectional variation in student performance in principles of accounting. Prior research has used such measures as academic aptitude and demographic factors to explain performance in the principles of accounting class. We argue that success in principles of accounting also requires critical‐thinking skills. We measured critical‐thinking skills by using a holistic scoring process to evaluate student essays. Our results show that even after controlling for academic aptitude, our measure of critical‐thinking skills contributes significantly to explaining the cross‐sectional variation in student performance in an accounting principles class. Understanding the relationship between critical thinking and success in accounting may contribute not only to reducing the failure rate in principles of accounting, but also to encouraging an emphasis on critical thinking in the preparation of accounting professionals.
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This study examines how accounting students' ability to assess their course standing mid‐way through the term is associated with their success in the course. Drawing on the paradigm of self‐efficacy, we explicitly assess mid‐way through the course how aware students are of (1) their exam performance, having taken an exam but before receiving feedback, and (2) their final course grade. Path analysis results for a sample of 214 students suggest that the more conservative a student's self‐efficacy (that is, the less optimistic or more pessimistic the self‐assessment), the higher the second exam score and final course grade. This relationship holds even after controlling for cumulative GPA in accounting courses, average exam performance during the term, trajectory of achievement, number of accounting classes already completed, and the extent of involvement in extracurricular activities. Path analysis results also support the notion that student characteristics are associated with performance, both directly an...
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This paper describes how the Resource‐Enriched Learning Model (RELM), an active student‐centered approach to faculty development and course design, delivery, and evaluation (Lavoie 2001), has been applied to develop an online Master of Science in Accounting Program. With its focus on the processes underlying quality teaching and learning, RELM provides faculty with a skill set learned in the same environment that they ultimately will create for their students. Having experienced active learning firsthand in the online environment, faculty are better prepared to create a similar learning environment for their students.
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This study examines the conceptions of learning of undergraduate and postgraduate accounting students at an Irish university. Students' written descriptions of what learning means to them are explored and evaluated relative to the six categories of description established by Saljo (197920. Saljo R 1979 Learning in the Learner's Perspective Reports from the Department of Education No. 76, Goteborg Goteborg University View all references) and Marton et al. (199314. Marton , F , Dall'Alba , G and Beaty , E . 1993. Conceptions of learning. International Journal of Educational Research, 19: 277–300. View all references). The study provides evidence of the variation of accounting students' conceptions of learning from the simplest conception of learning involving knowledge acquisition to the most complex perspective of learning as embodying personal development. However, reproductive conceptions are more commonly expressed than those which centre on understanding. The implications of these findings for accounting students and accounting educators are considered and the need for further research and the design of intervention strategies is explicated.
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Action research is a systematic investigative research method that educators can use to improve aspects of their educational practice. Originally adopted in school situations, action research is becoming increasingly used within higher education. First, the paper explains the action research process. Second, the action research process is applied to a small-scale project undertaken by the authors in order to assist in the development of students’ research skills by encouraging them to read primary documents for themselves. Finally, the paper discusses the use and appropriateness of action research within accounting education. Some possible implications for accounting academe are also identified. It is argued that action research, with its emphasis on continuous improvement and the promotion of scholarly activity, is consistent with the accreditation standards issued by The Association to Advance Collegiate Schools of Business (AACSB).
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Recent graduates from accounting doctoral programs were surveyed about their perceived preparation for specific teaching characteristics espoused by the Accounting Education Change Commission AECC (Accounting Education Change Commission). [(1993). Evaluating and rewarding effective teaching: position statement no. five. Issues in Accounting Education 8(2), 436-439.] Respondents also provided information on specific teacher training methods currently being used by doctoral programs, by academic employer departments, and by individual faculty. Overall, our results suggest that most faculty responding to the survey feel inadequately prepared in all AECC-espoused teaching characteristics. Further, most endeavors to develop skills reflecting these characteristics appear to rely on efforts of the individual, instead of from systematic efforts of doctoral programs or academic employers. That is, respondents generally indicate that training received in their doctoral programs is a relatively minor source of preparation for current teaching responsibilities, while investments in self-training have had the greatest impact on their preparation for teaching. Respondents also indicate that doctoral programs, academic employers, and individual efforts should share more equally in the responsibility to develop “teaching scholarship.”
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Recently, declining enrollments have dramatically impacted many undergraduate accounting programs. The apparent demise of the accounting major appears to be caused by labor market forces, student perceptions and the changing accounting profession. In response to these threats, the paper outlines a set of initiatives that educators can adopt as survival strategies. These strategies call for educators to work with members of the profession to heighten the awareness of students and parents about the value of accounting skills in the business world, the changing expectations of accountants' core competencies, and the importance of the increased rigor associated with recent curriculum changes.
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Motivated by concerns about the quality of accounting education and calls for a broader, more active approach to learning by numerous accounting educators and practitioners over the past 2 decades, the authors of this article sought to provide a framework and example materials to address those issues. The framework makes use of broad, economic contracting notions to supplement the traditional decision-usefulness approach to accounting. The contracting perspective more explicitly considers the incentives of all parties to the various contracts with the entity and the information environment in which decisions are made. The approach, which can be applied with any textbook in multiple settings, supports a "discovery" mode of learning focusing on the methods and skills of inquiry, analysis, judgment, and decision making.
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Degree courses are increasingly being designed to develop students' competences as well as their subject-specific knowledge. What competences do students perceive as being developed, and to what extent? Do work placements and academic studies have different patterns of competence development, and how well do these patterns match employers' priorities in selecting graduates? The study reported in this article addresses these issues, using data from a total of 269 second and final year students on retail and financial management degrees at five English universities, and 45 representatives of employers in the retail and financial sectors. Results indicate quite positive perceptions of development of a range of competences in academic work and even more positive perceptions of placement work. However, of the competences developed, most were not necessarily those that employers value most in selecting graduates, and this was true of placement work as well as academic work. It is suggested that current teaching methods and goals offer much scope for the development of a range of competences, but that attention could usefully focus on the further development of students' teamworking skills and on clearer distinctions between second and final year academic work in terms of competence development.
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Examines career centers' need to serve the next generation of job seekers. Discusses features of Generation X members and how the last of that generation is entering career centers. Looks at the new generation, the "millennials," and its distinguishing characteristics. Explores ways to provide for these upcoming clients. (RJM)
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The author is dismayed to find that the liberal-arts curriculum--the so-called "core"--is under attack, especially at two-year schools. It "is" under attack, from legislators with no understanding of the aims of higher education; from administrators focused short-sightedly on the bottom line; from chamber-of-commerce types who read "college" as "work-force development"; and even from some of one's own colleagues, advancing their narrow agendas. A certain amount of training is necessary in any profession. However, the liberal arts curriculum provides students with a solid foundation for their own thought processes, enabling them as they take in and process information on their own to benefit from the collective wisdom--and folly--of the ages. The author does not suggest that schools should devote students' entire four years of college to reading Aristotle. The author suggests that the system does not need to dilute, any more than it already has, the part of its educational system that's actually educational. Yes, students do need two math courses, at least, just as they need at least a couple of history courses, a couple of science courses, a literature course or two, an art course. Those are as vital to the personal and professional success of a future bank manager as any upper-division accounting course.
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In 1990, the Department of Accountancy in the Faculty of Business at RMIT undertook an experiment to combat the effects of reduced resources and increased pressures on teaching. It looked hard at what is known about good teaching and student learning and considered the ways in which an innovation that built on this knowledge might use education technology. This paper describes and evaluates an innovation that used videos, workbooks and a computer package to teach a component of management accounting. Overall, the innovation increased the level of critical and reflective learning by students and reduced considerably the formal student/staff contact time.
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Class discussion, especially case discussion, is a frequently used active learning strategy in business and accounting education. Prior research suggests that students' self-reported comfort with class discussion is positively related to students' self-reported learning. Pre- and post-course surveys concerning student perceptions and behavior about class discussion in an introductory management accounting course were gathered from sophomore business students at a large, private research university, and objective grade data were gathered from instructors of the course. Data were gathered from fourteen sections of the course taught by six instructors in two consecutive fall semesters. The analysis revealed interesting relationships among participation frequency, preparation, comfort with class discussion and objective learning measures. Consistent with Dallimore, Hertenstein & Platt (2006) results for graduate students, this study found that undergraduate student comfort participating in class discussion was positively and significantly related to familiarity with, level of preparation for, and frequency of participation in, class discussion. Further, the analysis showed that student comfort with participating in class discussion was also significantly and positively related to the perceived value of other students' comments for a student's own learning and the extent to which the course affected a student's own oral communication skill development. In addition, overall student learning was positively and significantly related to comfort with one's own participation in class discussion and beginning GPA. This finding is an important extension of literature concerning learning, as objective measures of learning were used rather than student self-reported perceptions about learning which have typically been used in prior research. The finding on the relationship between learning and comfort participating in the discussion suggests that instructors' efforts to create classroom environments that foster student comfort with class discussion - especially those efforts directed at increasing students' level of preparation, and at increasing the number of students participating and the frequency of their participation - should lead to increased student mastery of the course content.
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Research demonstrates that most college faculty lack a substantive concept of critical thinking, though they mistakenly think otherwise. This chapter spells out the implications of such a robust concept and emphasizes that success in bringing a substantive concept of critical thinking to college faculty requires well-planned, long-term professional development based explicitly on the multiple dimensions of a substantive concept of critical thinking.
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Literature on teaching and learning in college classrooms is reviewed and findings are discussed through a generational lens. From assumptions about generations of students, recommendations for enhancing student learning-especially for Millennial students-are provided.
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A longitudinal field survey was undertaken to investigate the effects of occupational reality shock on the organizational commitment attitudes, intentions, and behavior of professional accountants. Comparative data was collected over a one year period from a sample of accountants employed in the controller's division of a large (Fortune 100) industrial firm and from a sample of accountants employed by a “Big Eight” public accounting firm. The results portray reality shock as having a significant, asymmetrical impact on the work-related attitudes, intentions, and to a lesser extent behavior of accountants employed in both organizational settings.
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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.
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To interface effectively with professional accountancy training, accounting educationalists should ensure that they turn out graduates who possess the interpersonal and communication skills required of today's accountant. Attainment of these skills is promoted by group work. However, little empirical evidence exists to help academics make an informed choice about which form of group learning enhances interpersonal and communication skills. This paper addresses this deficiency by comparing perceptions of skills enhancement between accounting students who experienced traditional or simple group learning and those who undertook cooperative learning. The findings reveal that the cooperative learning cohort perceived their learning experience to be significantly more effective at enhancing interpersonal and communication skills than that of the simple group learning cohort. This study provides evidence that cooperative learning is a more effective model for delivering interpersonal and communication skills than simple group learning, thereby creating a more successful interface between academic accounting and professional accountancy training.
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Researchers and numerous groups stress the importance of incorporating communication skills development into accounting curricula. Although a number of formal and informal techniques are available to instructors to incorporate writing skills into the classroom, many students have both oral and writing communication apprehension (CA). Short stories are a flexible teaching tool to overcome boredom both inside and outside the classroom. This scenario approach combines education and entertainment to make learning easier and interesting. Students can be required to develop short stories where accountants are the key characters and heroes. The better short stories may be placed on the Internet for future students to review. What may be wearisome and unexciting information can become meaningful through mystery, intrigue, humour, and adventure.
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This study set out to test the relative merits and desirability of teaching tax principles and policy based either on a single textbook, or by using the more traditional UK social science method of wider reading and a more individualistic approach to learning. The method employed was to teach taxation using the two approaches on two parallel public finance courses and to assess the outcomes in the form of student course essays and examination answers together with a questionnaire survey of students' opinion. The balance of advantage appeared to lie with the single textbook approach.
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Many accounting academics have expressed interest in the possibility of including cooperative learning in their courses. The purpose of this guide is to introduce interested readers to cooperative learning literature. This guide is intended to provide an introduction for accounting educators interested in applying and/or researching cooperative learning techniques. We start this guide by providing a definition of cooperative learning. We then review the underlying theories supporting the use of cooperative learning. An annotated bibliography of some of the major articles dealing with cooperative learning are presented in the final section.
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This study compares the effects of two different teaching methods used concurrently on two comparable classes of accounting theory. The first method is the traditional lecture along with assignments and examinations. The second method is an application of the problem-based learning approach, the hypothesis being that such a method will produce better results in terms of acquisition of knowledge and aptitude to deal with problems in a long term perspective. The experimental group was submitted to this method and the control group was lectured as usual. Significant differences in the marks for the final examinations between both groups were found. The PBL group was associated with better marks to most questions. Another interesting finding was the perception of the PBL group to have acquired better and longer lasting knowledge.