Accounting Undergraduates’ Perceptions of Cooperative Learning as a Model for Enhancing their Interpersonal and Communication Skills to Interface Successfully with Professional Accountancy Education and Training

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.

Raiffeisenism abroad: why did German cooperative banking fail in Ireland but prosper in the Netherlands?

Why did imitations of Raiffeisen’s rural cooperative savings and loans associations work well in some European countries, but fail in others? This article considers the example of Raiffeisenism in Ireland and in the Netherlands. Raiffeisen banks arrived in both places at the same time, but had drastically different fates. In Ireland they were almost wiped out by the early 1920s, while in the Netherlands they proved to be a long-lasting institutional transplant. Raiffeisen banks were successful in the Netherlands because they operated in niche markets with few competitors, while rural financial markets in Ireland were unsegmented and populated by long- established incumbents, leaving little room for new players, whatever their institu- tional advantages. Dutch Raiffeisen banks were largely self-financing, closely integrated into the wider rural economy, and able to take advantage of economic and religious divisions in rural society. Their Irish counterparts were not.

Cooperative learning in science:Intervention in the secondary school

The use of cooperative learning in secondary school is reported - an area of considerable concern given attempts to make secondary schools more interactive and gain higher recruitment to university science courses. In this study the intervention group was 259 pupils aged 12-14 years in nine secondary schools, taught by 12 self-selected teachers. Comparison pupils came from both intervention and comparison schools (n = 385). Intervention teachers attended three continuing professional development days, in which they received information, engaged with resource packs and involved themselves in cooperative learning. Measures included both general and specific tests of science, attitudes to science, sociometry, self-esteem, attitudes to cooperative learning and transferable skills (all for pupils) and observation of implementation fidelity. There were increases during cooperative learning in pupil formulation of propositions, explanations and disagreements. Intervened pupils gained in attainment, but comparison pupils gained even more. Pupils who had experienced cooperative learning in primary school had higher pre-test scores in secondary education irrespective of being in the intervention or comparison group. On sociometry, comparison pupils showed greater affiliation to science work groups for work, but intervention pupils greater affiliation to these groups at break and out of school. Other measures were not significant. The results are discussed in relation to practice and policy implications. © 2011 Taylor & Francis.