Bringing active learning into the accounting classroom

2018 ◽  
Vol 26 (4) ◽  
pp. 576-597
Author(s):  
Satoshi Sugahara ◽  
Steven Dellaportas
Keyword(s):  
Active Learning ◽  
Business Students ◽  
Accounting Education ◽  
Academic Major ◽  
Lower Percentage ◽  
Control Group ◽  
Full Potential ◽  
Learning Methods ◽  
Content Type ◽  
Undergraduate Business Students

PurposeThe purpose of this study is to investigate the effect of an accounting education pedagogy incorporating active learning approaches designed to engage first-year undergraduate business students and to aspire them to continue accounting as their academic major and entry into the accounting profession.Design/methodology/approachData were collected from a questionnaire with a pre-/post-test design of 24 undergraduate business students enrolled in a course titled Accounting Active Learning Seminar (AALS) (test group) and 33 students who did not participate in the AALS (control group). The AALS incorporates various types of active learning methods designed by the authors to inspire students to continue with accounting as a career choice.FindingsThe findings show that participation in the AALS improved student’s motivation in accounting education and the likelihood of choosing accounting as their academic major. The active learning methods implemented in the AALS were effective in improving students’ confidence, of which degree contributed to students’ stronger works aspiration towards accounting professions. Further it was found that students who did not participate in the AALS tended to have lower attention dimensions of motivation, which was also significantly associated with lower percentage of students’ choice of academic major in accounting.Originality/valueThis is one of the few studies to empirically examine active learning on student engagement and performance with a focus on accounting. While the evidence shows that active learning has pedagogical benefits, the full potential of active learning is more likely to be realized when accounting educators design active learning carefully to address the “attention” and “confidence” attributes.

A shift towards self-transcendence: can service learning make a difference?

2019 ◽  
Vol 27 (1) ◽  
pp. 5-11
Author(s):  
Irina Petrovskaya
Keyword(s):  
Service Learning ◽  
Business Students ◽  
Control Group ◽  
First Year ◽  
Control Groups ◽  
Content Type ◽  
Post Test ◽  
Self Transcendence ◽  
Undergraduate Business Students ◽  
Test Control

Purpose This paper aims to answer a question whether a course that combines in-class teaching and the out-class elements of service learning can shift students’ values from self-enhancement to self-transcendence. Design/methodology/approach The study employed a pre-test-post-test control group research design. Two groups of the first year undergraduate business students who took the course served as the experimental groups (N = 79), and two groups of the second year students served as the control groups (N = 73). Schwartz’s Portrait Values Questionnaire (PVQ-40) was used to measure values, and a t-test was applied to compare value scores at the beginning and the end of the course. Findings A statistically significant value change toward self-transcendence was found in one of the two experimental groups, and no change was registered in the control groups. Analysis of the course activities and participation suggests that the change was brought about by the variations in the volunteering experiences. Originality/value This study contributes to the research that focuses on the outcomes of service learning. The research on how service learning affects values, especially pro-social ones, is currently limited. The present study suggests implications for further research and discussion on the possible ways to promote the values of self-transcendence through educational activities.

Developing business students’ intercultural competence through intercultural virtual collaboration: a task sequence implementation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Luana Ferreira-Lopes ◽  
Iciar Elexpuru-Albizuri ◽  
María José Bezanilla
Keyword(s):  
Intercultural Competence ◽  
Business Students ◽  
Cultural Knowledge ◽  
Learning Potential ◽  
Task Sequence ◽  
Virtual Collaboration ◽  
Intercultural Relationships ◽  
Pedagogical Strategies ◽  
Content Type ◽  
Undergraduate Business Students

Purpose Allowing for interaction with foreign cultures without the need to travel, intercultural virtual collaboration represents a potential tool to develop business students’ intercultural competence. This study aims to explore students’ perceptions towards the implementation of a research-based task sequence in a project in which undergraduate Business students from Spain collaborated virtually with undergraduate business students from The Netherlands during a semester. More specifically, this paper investigates what intercultural competence indicators were mostly developed by the sequence implemented; how much each task from the sequence in question developed different intercultural competence indicators; and how much students enjoyed participating in each task. Design/methodology/approach Data was collected through after-task reflection questionnaires. A quantitative analysis of Likert-type questions was carried out and open-ended responses were used to illustrate findings. Findings Results reveal that the task sequence developed different dimensions of students’ intercultural competence and, particularly, fostered a positive attitude towards intercultural relationships, increased students’ cultural knowledge and awareness and equipped students with skills to work in diverse teams. It also showed that as complexity grew along the sequence, the average students’ perception of their intercultural competence development tended to decrease. The majority of students’ very much liked participating in the different tasks. Originality/value Designing telecollaborative projects can be very challenging and understanding the learning potential of different pedagogical strategies for virtual collaborative environments can help teachers to take better-informed decisions.

scholarly journals Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kelum Jayasinghe
Keyword(s):  
Active Learning ◽  
Qualitative Methods ◽  
Management Accounting ◽  
Accounting Education ◽  
Constructivist Teaching ◽  
Learning Approaches ◽  
Content Type ◽  
Radical Constructivist ◽  
Innovative Learning ◽  
Management Accounting Education

Purpose This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist” foundation to guide active learning? Then, in which ways can management accounting educators use qualitative methods to facilitate “radical constructivist” education? Design/methodology/approach The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of “radical constructivism”, to engage students with “externalities” at the centre of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data. Findings The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mindsets of the management accounting students as it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) and educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles. Originality/value The paper provides proof of the ability of accounting educators, as change agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.

Teaching for creativity and entrepreneurial intentions: an empirical study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thuy Thu Nguyen ◽  
Diep Ngoc Do
Keyword(s):  
Active Learning ◽  
Emerging Economies ◽  
Structural Equation ◽  
Methodological Approach ◽  
Entrepreneurial Intention ◽  
Entrepreneurial Intentions ◽  
Learning Methods ◽  
Content Type ◽  
Structural Relationships ◽  
The Impact

Purpose This study aims to investigate the structural relationships between pedagogy methods, creativity and entrepreneurial intentions. This study theorizes that work-integrated and active learning methods positively influence personal creativity, which in turn positively influences entrepreneurial intention. Moreover, entrepreneurial inspiration moderates the impact of creativity on entrepreneurial intentions. Design/methodology/approach A sample of 701 valid questionnaires from university students is used to investigate the proposed research model empirically. As the methodological approach, structural equation modelling with multigroup analysis is used. Findings The statistical results confirm the positive impacts of work-integrated and active learning methods on individual perceived creativity and of creativity on entrepreneurial intentions. Further, inspiration towards entrepreneurship moderates the link between individual creativity and entrepreneurial intentions. Originality/value This research fills the gap in the realm of examining the structural relationship among learning methods, creativity and entrepreneurial intentions in an emerging economy context. Specifically, this study confirms experiential teaching methods as important predictors of the development of students’ creativity capability and the moderating role of entrepreneurial inspiration in the relationship between perceived creativity and entrepreneurial intention. These results add to the academic literature on entrepreneurial intentions in emerging economies and provide new insights into how universities in emerging economies can foster the entrepreneurial intentions of their students.

SMEs project: a method to encourage interpersonal skills among pre-service accountant

2019 ◽  
Vol 12 (5) ◽  
pp. 883-895
Author(s):  
Gaffar Hafiz Sagala ◽  
Tri Effiyanti
Keyword(s):  
Group Dynamics ◽  
Interpersonal Skills ◽  
Thinking Skills ◽  
Project Based Learning ◽  
Accounting Education ◽  
Accounting Students ◽  
Control Group ◽  
Social Loafing ◽  
Evaluation Instrument ◽  
Content Type

Purpose Accounting Education Change Commission reveals that accounting professionals are required to have interpersonal skills. For this reason, higher education requires the dynamics of learning that can foster critical thinking skills, analysis, communication, negotiation, cooperation and argumentation. Therefore, studies in the field of accounting education have led to a project approach to provide students with complex learning experiences to develop various supporting skills in addition to learning outcomes. Interestingly, the methods have its own dilemma with social loafing in groups. Therefore, a lecturer must be able to match it with an appropriate evaluation instrument. The purpose of this paper is to examine the effect of implementing peer evaluations and project-based learning (SMEs project) on improving the interpersonal skills of accounting students. Design/methodology/approach The population of this research is Accounting students at Medan State University, while the sample is students who are undergoing Cost Accounting courses taken with purposive sampling. The within-sample of field experiment method was conducted in the current study. Furthermore, data analysis was performed using one-way ANOVA analysis assisted by SPSS 19. Findings The results of this study showed that students had an increase in interpersonal skills in their board, and peer-evaluation design resulted in learning satisfaction and fairness in students. Originality/value The results of this study produce practical recommendations for lecturers to innovate their learning activities with actual project design and control group dynamics with accommodative evaluation designs. This study provides new insights in building a comprehensive instructional design, so it can strengthen the concept of instructional and evaluation designs which are integral parts that should match between one another.

Impact of cooperative learning on teamwork competence

2019 ◽  
Vol 32 (1) ◽  
pp. 93-106 ◽  
Author(s):  
Melany Hebles ◽  
Concepción Yaniz-Álvarez-de-Eulate ◽  
Mauricio Jara
Keyword(s):  
Cooperative Learning ◽  
Collective Efficacy ◽  
Business Students ◽  
Control Group ◽  
First Year ◽  
First Year Students ◽  
Content Type ◽  
Five Dimensions ◽  
Complex Dimensions ◽  
The Impact

PurposeThe purpose of this paper is to analyze the impact of a classroom application of the cooperative learning (CL) methodology on nine dimensions of business students’ teamwork competence (TC).Design/methodology/approachThe authors used a quasi-experimental pre-post design with a previous cohort as control group (first-year students from the year prior to treatment application), applying treatment to a sample of 228 first-year students in a School of Economics and Business at a Chilean University (114 as treatment and 114 as control).FindingsThe authors’ results show that CL had a positive, significant influence on five dimensions of TC: collective efficacy, planning, goal setting, problem solving and conflict management.Research limitations/implicationsThis paper upholds the importance and effectiveness of CL in developing TC. However, the evidence suggests that the effectiveness of the CL methodology was limited to development and improvement of less complex dimensions of TC. More complex dimensions require a longer period of time to be developed.Practical implicationsThis research is an important contribution to the design and implementation of appropriate methodologies for developing a widely needed area of competence in the workplace, considering its multidimensional nature, whether in academia or business.Originality/valueThis is the first study to seek empirical evidence that would link the CL methodology with TC. In addition, it fills a gap in the literature on the development of TC in its multiple dimensions. It particularly addresses the training of business professionals.

scholarly journals Simulation-based first aid training of students of health sciences

2018 ◽  
Vol 48 ◽  
pp. 01042
Author(s):  
Brigita Marc ◽  
Eva Dolenc ◽  
Damjan Slabe
Keyword(s):  
Active Learning ◽  
Learning Process ◽  
First Aid ◽  
Health Sciences ◽  
Control Group ◽  
Learning Methods ◽  
Practical Test ◽  
First Aid Training ◽  
Simulation Based ◽  
Experimental Group

To achieve desired goals in the first aid training, we can use different learning methods. We can choose simulation, which represents one of the active forms of learning. Within the simulations, we can select simulated scenarios to bring more reality into the learning process. With our research we wanted to evaluate the effectiveness of scenario-based first aid training. We included 65 students of Faculty of Health Sciences, University of Ljubljana. The experimental group was unlike the control group exposed to scenario-based learning during one-week first aid training. We collected the data with a questionnaire and evaluation paper, which enabled us to assess the students during the practical test. Our research has shown that pre-training with simulated scenarios improves provided first aid in case of a simulated accident. Keywords: scenarios; teaching; active learning; first aid

Criteria for Selection of an Academic Major: Accounting and Gender Differences

1994 ◽  
Vol 75 (3) ◽  
pp. 1169-1170 ◽  
Author(s):  
Dana R. Lowe ◽  
Larry S. Lowe ◽  
Kathleen Simons
Keyword(s):  
Selection Criteria ◽  
Business Students ◽  
Academic Major ◽  
Academic Majors ◽  
Intrinsic Rewards ◽  
The Common ◽  
And Gender ◽  
Undergraduate Business Students ◽  
Criteria For Selection ◽  
Selection Of

An instrument for selection of academic majors was administered to 638 undergraduate business students to assess selection criteria for accounting majors and to compare criteria with nonaccounting majors, including marketing, management, and finance. Analysis supported the common stereotype that accounting majors were more motivated by extrinsic rewards than nonaccounting students; female accounting majors were more influenced than male accounting majors by intrinsic rewards.

scholarly journals Impact of COVID-19 on undergraduate business students: a longitudinal study on academic motivation, engagement and attachment to university

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rita Pasion ◽  
Eva Dias-Oliveira ◽  
Ana Camacho ◽  
Catarina Morais ◽  
Raquel Campos Franco
Keyword(s):  
Extrinsic Motivation ◽  
Academic Motivation ◽  
Business Students ◽  
Significant Group ◽  
Content Type ◽  
Post Test ◽  
Negative Effect ◽  
The University ◽  
Academic Year ◽  
Undergraduate Business Students

Purpose This study aims to explore whether the COVID-19-related circumstances hindered these academic-related variables. Design Methodology Approach The authors surveyed two groups of undergraduate business students (42% male) who completed the questionnaires at the beginning and at the end of the semester. One group of students attended only face-to-face classes in the 2018/2019 academic year (n = 126) and the other group transitioned to online classes because of the COVID-19 outbreak in the 2019/2020 academic year (n = 99). Findings The findings show no statistically significant group differences between the pre- and post-test in students’ intrinsic and extrinsic motivation, feelings of attachment to the university and engagement dimensions of absorption and vigour. Nevertheless, a moderate negative effect was found in the dedication engagement dimension. Practical Implications The authors discuss the main results in terms of some practices that may contribute towards attenuating the effects of future emerging pandemics in the higher education setting. Originality Value The COVID-19 pandemic imposed a rapid transition to online instruction in education institutions worldwide. However, it remains unclear to date how students’ engagement, motivation and attachment to the university were negatively affected by the first COVID-19 outbreak.

Factors influencing academic performance in quantitative courses among undergraduate business students of a public higher education institution

2017 ◽  
Vol 10 (01) ◽  
pp. 12-30 ◽  
Author(s):  
Darwish Abdulrahamn Yousef
Keyword(s):  
Regression Analysis ◽  
Academic Performance ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
English Language ◽  
Business Students ◽  
Teaching Style ◽  
Content Type ◽  
Language And Communication ◽  
Undergraduate Business Students

Purpose This paper aims to investigate the impacts of teaching style, English language and communication and assessment methods on the academic performance of undergraduate business students in introductory quantitative courses such as Statistics for Business 1 and 2, Quantitative Methods for Business, Operations and Production Management and Operations Research in a non-Western setting. Design/methodology/approach Data was collected from 750 undergraduate business students in third- and fourth-year classes at the UAE University (UAEU). Descriptive statistics were used to gain some insights into the demographic and educational characteristics of respondents and their opinions regarding the importance of the three factors of concern to their understanding of quantitative courses material, along with multiple regression analysis that was used to test the hypotheses of the study. Findings The results of the present study indicate the importance of the teaching style in terms of the way the lecturer speaks and the pace of presenting the material, in addition to the structure of the lecture in understanding quantitative course material. Additionally, availability and contents of the material on the course website play an important role in helping undergraduate business students understand the subjects of quantitative courses. The study revealed that the UAEU undergraduate business students are, to some extent, uncomfortable in reading printed textbooks and writing reports on quantitative topics in English. The results of multiple regression analysis revealed that both teaching style and English language and communication have a great influence on the academic performance of UAEU undergraduate business students. Research limitations/implications The paper has a number of limitations. For instance, the sample was taken only from students in a single university. Moreover, this study focuses on the business students and in turn, it excludes students of other colleges. On the other hand, it has a number of implications for administrators, instructors and researchers. Administrators should pay special attention when setting admission standards. Instructors teaching quantitative courses should prepare well-structured lectures and deliver them at a reasonable pace to allow students the time to understand them. They should also pay attention to the way they speak. For researchers, this study will indicate the need for further research to confirm or refute the results of the present study. Originality/value The present study is the first attempt to investigate the impacts of the three factors of concern on the academic performance of undergraduate business students in introductory quantitative courses in a public university setting in the UAE context.

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