This paper discusses student satisfaction and course experiences of first-year undergraduate students in an introductory financial accounting course where team learning was implemented during tutorials. Course experiences and satisfaction, as perceived by students in the team learning condition, were compared to those in a traditional lecture-based control condition. A post-experimental questionnaire, with open and closed-ended questions, was administered. Students reported significantly higher levels of satisfaction in the team learning condition and a more positive course experience compared to students in the lecture-based condition. The increased time spent on accounting in the team learning condition resulted in increased learning, as evidenced by higher grades on the final exam in the team learning condition. An analysis of open-ended questions revealed that both learning conditions fit for particular students. High pre-class preparation was considered a strength of the team learning condition, while the comprehensive explanation by the teacher was the most frequently mentioned advantage of the lecture-based condition. This paper further contributes to the practice of accounting education by illustrating a way to implement team learning in a large undergraduate accounting course.
PurposeThe purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global convergence in accounting education.Design/methodology/approachKolb's Learning Style Inventory and Hofstede's Value Survey Model for Young People were administered to 244 undergraduate students studying accounting in Japanese, Australian and Belgian universities.FindingsThe outcome of this research revealed that the student groups from Australia and Belgium tended to be more individualistic in their learning and were more willing to learn by doing, while Japanese students do not prefer to learn by doing, but prefer learning by watching.Originality/valueThe results might be of interest to accounting educators to assist them with the smooth introduction of the International Education Standards (IES) by the International Federation of Accountants (IFAC) and the International Accounting Education Standard Board (IAESB).
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