Problem-based learning : does accounting education need it?

Problem-based learning (PBL) has been used successfully in disciplines such as medicine, nursing, law and engineering. However a review of the literature shows that there has been little use of this approach to learning in accounting. This paper extends the research in accounting education by reporting the findings of a case study of the development and implementation of PBL at the Queensland University of Technology (QUT) in a new Accountancy Capstone unit that began in 2006. The fundamentals of the PBL approach were adhered to. However, one of the essential elements of the approach adopted was to highlight the importance of questioning as a means of gathering the necessary information upon which decisions are made. This approach can be contrasted with the typical ‘give all the facts’ case studies that are commonly used. Another feature was that students worked together in the same group for an entire semester (similar to how teams in the workplace operate) so there was an intended focus on teamwork in solving unstructured, real-world accounting problems presented to students. Based on quantitative and qualitative data collected from student questionnaires over seven semesters, it was found that students perceived PBL to be effective, especially in terms of developing the skills of questioning, teamwork, and problem solving. The effectiveness of questioning is very important as this is a skill that is rarely the focus of development in accounting education. The successful implementation of PBL in accounting through ‘learning by doing’ could be the catalyst for change to bring about better learning outcomes for accounting graduates.

The outsourcing of accounting services and the subsequent accounting education implications

This paper examines the outsourcing of accounting services by Australian accounting firms. It considers what, if any, impact the outsourcing of accounting services may have on accounting graduates if entry level tasks normally completed by graduates are sent to offshore processing centres. This paper categorises the most important prerequisite skills requirements of new junior employees identified by accounting firms in Australia.

A humanistic approach to South African accounting education

Humanistic psychologist Carl Rogers made a distinction between traditional approaches and humanistic `learner-centred\' approaches to education. The traditional approach holds that educators impart their knowledge to willing and able recipients; whereas the humanistic approach holds that educators act as facilitators who assist learners in their learning processes. As a learning theory, humanism refers to the belief in the innate ability of humans to learn, and the creation of an environment in which students are given `Freedom to Learn\'. South African accounting education has, by and large, followed the traditional approach rather than the humanistic approach. This article attempts to expand on the existing references to a humanistic approach through a more detailed exposition and application of the educational theory of Carl Rogers in the context of South African accounting education. The prospects of a humanistic approach in accounting education are then discussed and some practical strategies provided in relation to a specific third-year undergraduate accounting unit offered in South Africa.

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.