Fostering deep and elaborative learning and generic(soft) skill development: the strategic use of case studies in accounting education

It is vital that accounting educators take responsibility for the development of students' generic (soft) skills in conjunction with, discipline-specific skills. Research indicates that the typical learning styles of accounting students are not suited to the acquisition of generic skills. In this paper learning theory is used to provide a framework to support the use of case studies as a tool to promote appropriate learning styles and thereby enhance generic skill development. The paper details a number of strategies that may be implemented with case studies to achieve these goals. The implications for accounting educators, which are significant, are discussed.

Approaches to the development and maintenance of professional values, ethics and attitudes in accounting education programs

IES 4, Professional Values, Ethics and Attitudes prescribes the professional values, ethics and attitudes professional accountants should acquire during the education program leading to membership of an IFAC member body.
The purpose of this paper is to support the development of IEPS 4.1, Approaches to Developing and Maintaining Professional Values, Ethics and Attitudes. This will assist and support IFAC member bodies to discharge effectively their responsibilities to ensure that candidates for membership of an IFAC member body are equipped with the appropriate professional values, ethics and attitudes to function as professional accountants.
The IAESB believes that this paper, and the findings of the independent research team, will be of interest and benefit to IFAC member bodies, accounting educators, and others seeking to implement ethics education programs for professional accountants.

Innovation in accounting education

An exploration of a distinctive inter-disciplinary, problem-based, team-based and student centred learning environment: the Inter-disciplinary Industrial Project. Goal-free evaluation shows the IDIP successfully prepares students for the workplace. Case study narratives and outcome oriented conceptual models elaborate a Grounded Theory of Team-based Problem Solving.

M-learning in an off-campus environment : using iPods in accounting education

The widening availability of the internet and the popularity of handheld devices such as Apple’s iPod are creating a generation of tech-savvy students who are becoming more demanding for innovative ways of accessing information. In this study thirty iPods were distributed to students studying an exclusively online graduate level accounting program at a mid-sized Australian university. The students were required to use their iPods as part of the course’s online learning environment. At the end of the semester students were given two questionnaires: (1) to illicit their opinions on the usefulness of the iPod as a learning tool, and (2) to establish their learning styles (using a VARK© questionnaire). The findings indicate that flexibility the perceived benefit of using iPods allowing more efficient and effective study time. In particular the mobility (m-learning) that allowed students to take advantage of what would otherwise be down-time such as travelling on public transport. Disadvantages related to the difficulty in reading text on a small screen and the ability to move to particular parts of a recorded lecture with precision. These comments were consistent for all demographics however students with a more visual learning style rated the iPod more important to their learning than other students. This study involved a small sample but the generally positive response to the use of iPods indicates that there would be value in further studies with larger groups.

Students' approaches to assessment in accounting education : the unique student perspective

In accounting education, most Student Approaches to Learning (SAL) research has investigated the relationship between students' performance and their approaches to learning. Relatively limited research has been conducted on how assessment practices influence the quality of students' learning from the students' perspective. This paper seeks to address this gap in the accounting education literature. The research is centred on a large Australian undergraduate accounting degree delivered in Australia, Singapore and Hong Kong. Focus group interviews were conducted with students across the three locations. The research results reveal that: (1) it is the English competency of students that has the most important impact on students' completion of set assessment tasks and thus their approach to learning; (2) it is the way in which assessment is designed and written and the way lecturers convey their expectations about how assessment will be undertaken that is crucial to how students from various countries perform in that assessment; and (3) students' approaches to assessment and their preferred assessment tasks are not homogeneously based on cultural background.

Quality in accounting education and low English standards among overseas students : is there a link?

Two studies of stakeholders in university education for accounting professionals in Australia provide evidence of a decline in the quality of accounting education as perceived by accounting academics. This decline may be linked to increasing enrolments of international students with poor English language skills. Some university lecturers indicate that the quality of students entering their courses has declined, as has the quality of those graduating. In an environment increasingly dominated by the need to publish or perish, assessment tasks such as essays, case studies, and research reports, designed to improve the English language and communications skills of graduates, may have been compromised. This may contribute to the fact that many employers of graduates are concerned about the low levels of English language and communication skills displayed by accounting graduates, particularly international students.

Expanding the horizons of accounting education : incorporating social and critical perspectives

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined. The pedagogy draws on the integration of humanistic and formative education (principally based on Gramscian and Freirean approaches) and deep and elaborative learning. Two key aspects of curriculum and pedagogy are analysed. First, a curriculum based on a broad conception of accounting and accountability as power-laden social processes, drawing on a range of research literature. Second, the adoption of an authentic, supportive, and collegial team teaching approach. Students’ feedback relating to identified issues is presented. The paper contributes to the renewal of the social and ethical worth of accounting education, concluding that deep accounting educational change encompasses both the content and practice of classroom activity and changes in the self-consciousness of staff and students.

Accounting education at a crossroad in 2010 and challenges facing accounting education in Australia

Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are Accounting Education at a Crossroad in 2010 and Challenges Facing Accounting Education in Australia. Both were released as collaborations of the leading academic organisation, the Accounting and Finance Association of Australia and New Zealand (AFAANZ) or professional accounting bodies in Australia including the Institute of Chartered Accountants in Australia (ICAA), the Institute of Public Accountants (IPA),1 and Certified Practising Accountants of Australia (CPA Australia). As their titles imply, the main thrust of these reports is to examine the challenges facing accounting education in Australian universities and, as such, they act as the input for this AE Briefing. The main challenges articulated in these reports portray a sector suffering from the combined pressure of a large international student enrolment, high student-to-staff ratios, an inadequate funding model, and an ageing academic staff profile. By way of commentary, we suggest that, if these gloomy circumstances continue to develop unabated, then the future for the sector will play out as a ‘perfect storm’2 with the sector suffering on-going troubled development.

Students' perceptions on using iPods in accounting education : a mobile-learning experience

Purpose – The purpose of this study is to assess the benefits derived from the application of mobile devices as part of the students’ online learning experience and the extent to which the perceived benefits are linked to student learning styles.

Design/methodology/approach – A small group of students enrolled in an exclusively online graduate accounting program were issued with iPods as part of their learning materials. Two data collection instruments were issued: a questionnaire to elicit students’ opinions on the usefulness of the iPod as a tool for learning; and a questionnaire to establish their learning styles (using a VARK© questionnaire).

Findings – The findings indicate that the primary advantage of iPods lies in its portability, which, in turn, facilitated efficient and effective use of time and study planning. The portability attached to iPods allowed students to take advantage of what otherwise have been down-time, such as commuting. Students with a preference for visual learning rated the iPod as being important to their learning.

Research limitations/implications – The generalizability of the findings is limited due to the low sample size (23) that constrains the robustness of the results.

Originality/value – The exploratory nature of this study provides preliminary evidence on the perceived usefulness of handheld devices as a learning tool.