scholarly journals Students’ Perception on Pedagogical Approaches and its Relation to Exam Performance in Professional Accounting Education

2020 ◽  
Vol 16 (2) ◽  
pp. 116
Author(s):  
Nor Farizal Mohammed ◽  
Che Fatimah Che Kassim ◽  
Puteh Mariam Ismail
Keyword(s):  
Learning Environment ◽  
Best Practice ◽  
Accounting Education ◽  
Accounting Students ◽  
Exam Performance ◽  
Student Centered ◽  
Western Literature ◽  
Prior Literature ◽  
Pedagogical Approaches ◽  
Teacher Centered

With the Malaysian government’s aim to increase the number of Bumiputera professional accountants, it is important for institutions to search for efficient ways in delivering professional accounting education in order to improve the performance of students. Despite the suggestion from prior literature to adopt student-centered pedagogy, the issue is still not much explored in professional accounting education. Therefore, the aim of this study is to examine whether students’ perception on student-centered pedagogy and teacher-centered pedagogy are associated with the exam performance in professional accounting examinations. The approach of student-centered pedagogy is to promote students to actively take responsibility of their own journey of learning. This study gathered data from 88 professional accounting students in Universiti Teknologi MARA (UiTM). The results reveal that students prefer teacher-centered pedagogy. The results contrast the findings from western literature, and hence it reflects, the learning environment in Malaysia which is still passive. Additionally, the better perception of students on both pedagogies are positively significant with better exam performance, emphasizing the work of both students and teachers are essential for better exam performance. The emphasis on exam orientation in professional accounting education is seen as a limitation to implement student-centered pedagogy in professional accounting education. It implies that the classrooms in Malaysia are not adept into making a shift to empower students’ responsibility. This study adds value by highlighting the best practice that provides benefit to the professional accounting education in Malaysia. Keywords: Exam performance, Professional Accounting Education, Responsibility, Students-centered pedagogy, Teacher-centered pedagogy

An Empirical Test of Cooperative Learning in a Passive Learning Environment

2005 ◽  
Vol 20 (2) ◽  
pp. 151-165 ◽  
Author(s):  
Nen-Chen Richard Hwang ◽  
Gladie Lui ◽  
Marian Yew Jen Wu Tong
Keyword(s):  
Cooperative Learning ◽  
Learning Environment ◽  
Learning Outcomes ◽  
Empirical Test ◽  
Accounting Education ◽  
Accounting Students ◽  
Future Research ◽  
Traditional Lecture ◽  
Teaching Pedagogy ◽  
Passive Learning

This study examines whether cooperative learning can improve the learning outcomes of students in a passive learning environment. One hundred seventy-two accounting students who were attending a major Hong Kong university participated in this study. Using a 2 × 2 between-subjects experimental design, this study finds that students who were taught using a cooperative learning approach significantly outperformed those who were taught using a traditional lecture format. Moreover, the results of this study indicate that the students in cooperative learning sessions performed significantly better in answering indirect application-type questions than those in traditional lecture sessions. Overall, the results of this experiment suggest that cooperative learning is an effective teaching pedagogy for delivering accounting topics in a passive learning environment. The implications of this study for accounting education and the directions for future research are also discussed.

Designing Accounting Futures: Exploring Ambiguity in Accounting Classrooms through Design Futuring

2021 ◽  
Author(s):  
Nicholas McGuigan ◽  
Dr. Alessandro Ghio ◽  
Thomas Kern
Keyword(s):  
Design Methodology ◽  
Learning Strategy ◽  
Accounting Education ◽  
Accounting Students ◽  
Collaborative Communication ◽  
Student Centered ◽  
Critical Thought ◽  
Pedagogical Design ◽  
Innovative Process ◽  
The Future

A means in which to facilitate a broader, integrated, and student-centered education is to work across disciplines and embrace new forms of pedagogical design. ‘Design Futuring’, a creative design methodology, stimulates thought, negotiates futures, develops critical thinking, and collaborative communication. This learning strategy paper discusses the innovative process of design futuring using the Double-Variable Method in accounting education to help students examine and think about the future of the accounting profession. Illustrative examples and feedback are provided on how design futuring has been used effectively with accounting students to explore ambiguity and critical thought on the future of accounting and illicit new creative ways forward in accounting education.

Accounting Students' Metacognition: The Association of Performance, Calibration Error, and Mindset

2012 ◽  
Vol 27 (3) ◽  
pp. 707-732 ◽  
Author(s):  
Susan P. Ravenscroft ◽  
Tammy R. Waymire ◽  
Timothy D. West
Keyword(s):  
Accounting Education ◽  
Accounting Students ◽  
Exam Performance ◽  
Calibration Error ◽  
Self Awareness ◽  
Certified Public Accountants ◽  
Future Directions ◽  
Body Of Knowledge ◽  
Improved Performance ◽  
The Relationship

ABSTRACT In recognition of the evolving body of knowledge in the accounting profession, the American Institute of Certified Public Accountants (AICPA 2010) highlights the importance of viewing learning as a lifelong process that requires self-awareness and extends beyond the academic setting. Metacognition, the assessment and regulation of one's own learning, is a crucial element in lifelong learning. We draw upon judgment of learning research and introduce mindset theory to explore the relationship among (1) exam performance, (2) calibration error, measured as expected minus actual exam scores, and (3) mindset, a person's basic beliefs about learning and ability (Dweck 2000, 2006) in the accounting classroom. We find strong evidence that exam performance is inversely related to calibration error (Kruger and Dunning 1999). We also find modest evidence that a growth mindset is associated with improved performance and decreased calibration error. While the mindset results were not entirely consistent with prior research in educational psychology, we explore possible reasons and future directions for accounting education research.

PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

scholarly journals Conceptions of Learning and Teaching for Faculty Who Teach Basic Science

2021 ◽  
Author(s):  
Helena Carvalho ◽  
Francis C. Dane ◽  
Shari A. Whicker
Keyword(s):  
Active Learning ◽  
Teaching Methods ◽  
Basic Science ◽  
Teaching Experience ◽  
Approaches To Teaching ◽  
Conceptions Of Learning ◽  
Learner Engagement ◽  
Student Centered ◽  
Learning And Teaching ◽  
Teacher Centered

Abstract Introduction Conceptions of learning and teaching refer to what faculty think about teaching effectiveness. Approaches to teaching refer to the methods they use to teach. Both conceptions and approaches range from student-centered/learning-focused (active learner engagement) to teaching-centered/content-focused (passive learner engagement). This study explored how faculty teaching experience influenced faculty conceptions and their approaches to teaching. The authors hypothesized that more experienced educators appreciate and apply active learning approaches. Methods The authors used a cross-sectional survey to collect anonymous data from the Basic Science faculty at Virginia Tech Carilion School of Medicine (VTCSOM). The survey included the Conceptions of Learning and Teaching scale (COLT; Jacobs et al. 2012) and demographic information. They assessed instrument reliability with Cronbach’s alpha and examined relationships between variables with correlation and chi-square and group differences with ANOVA. Results Thirty-eight percent (50/130) of faculty responded to the survey. COLT scores for student-centered (4.06 ± 0.41) were significantly higher (p < 0.001) than teacher-centered (3.12 ± 0.6). Teacher-centered scores were lower (p < 0.05) for younger (30–39, 2.65 ± 0.48) than older faculty (50–59, 3.57 ± 0.71) and were negatively correlated with using multiple teaching methods (p = 0.022). However, 83% (39/50) reported using both traditional lectures and active approaches. Discussion Faculty conceptions about teaching showed appreciation for active learning, but a tendency to use traditional teaching methods interspersed with student-centered ones. Teaching experience was not related to faculty conceptions but was related to their teaching approaches. The amount of time dedicated to teaching was related to the appreciation of active learning, and young teachers were more student-oriented.

Counseling during Real Ear Measurements: The Clients' Perspective

2021 ◽  
Author(s):  
Angela Ryall ◽  
Lorienne M. Jenstad ◽  
John Pumford ◽  
Tami Howe ◽  
Garnet Grosjean
Keyword(s):  
Focus Groups ◽  
Hearing Aids ◽  
Visual Information ◽  
Best Practice ◽  
Qualitative Content Analysis ◽  
Hearing Aid ◽  
Added Value ◽  
Centered Care ◽  
Prior Literature ◽  
First Time

Abstract Background When dispensing hearing aids, audiologists must follow validated fitting and verification procedures to ensure that the hearing aids are properly fitted to the client's hearing. Real ear measurements (REMs) are best practice for verifying hearing aids. Prior literature regarding REMs has mainly focused on the clinicians' perspective. Purpose This study investigated informational counseling throughout REMs by gathering perspectives of first-time hearing aid users regarding the content and format of counseling. Research Design The study used an interpretive description approach with focus groups. Study Sample There were 16 adult participants (4 males, 12 females) who were first-time hearing aid users and who all had memory of REMs occurring during their own hearing aid verification. Intervention We investigated the addition of informational counseling during REM verification. Data Collection and Analysis Four focus groups were conducted to elicit feedback on a demonstration of informational counseling during REM hearing aid verification. The data from the focus groups were transcribed verbatim and analyzed using qualitative content analysis. Results Analysis revealed positive aspects, negative aspects, and suggested changes in relation to the verbal and visual information presented during the REM verification demonstration. These data fell into two broad categories: the interaction and transaction of informational counseling. Conclusion Most clients were interested in learning more about REMs if the information was accessible. Results provide recommendations for clinical audiologists and REM system manufacturers to make the information presented during informational counseling more client-friendly and individualized for client-centered care. To continue exploring this new inquiry, further experimental research is required to determine if there is any added value of incorporating informational counseling during REMs.

Ethics and accounting education: does teaching stand-alone religious courses affect accounting students’ ethical decisions?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim El-Sayed Ebaid
Keyword(s):  
Saudi Arabia ◽  
Business Ethics ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
T Test ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Credit Hours ◽  
Ethical Decisions

Purpose Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions. Design/methodology/approach A survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different. Findings The findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students. Research limitations/implications The findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession. Originality/value This study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.

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