Educators and employers alike have made repeated calls for developing graduates who are active, interdependent, and independent learners. While the use of business case studies has been a frequently promoted method for achieving this objective, there is a dearth of information about how best to use the case study method, i.e. should the method be student- or teacher-led? The findings from this study suggest that the choice is far from trivial. Teacher-led cases, which were associated with low levels of student involvement in and responsibility for the case study, resulted in poorly balanced learners. According to learning style theory, these students are less capable of carrying out plans and tasks and show less proclivity for becoming involved in new experiences. Such a finding reinforces Libby's (Issues in Accounting Education 6(2), 193-213, 1991) view that the presence of cases is not the panacea to enhancing generic learning skills. Rather, it is how the case studies are used and the level of student involvement that is of vital importance.case studies, learning styles, learning style inventory, experiential learning, active learning, accounting education,
Purpose -Public sector organisations have to respond to calls for accountability from both funders and recipients of the services, as well as report on operations within constrained financial resources. Given the absence of profit motives and the difficulties of performance assessment in public sector organisations, the purpose of this paper is to consider the role of benchmarking as a tool to help overcome some of the problems of performance assessment in the public sector. Design/methodology/approach -A review and discussion of current and recent trends and approaches in public sector benchmarking in New Zealand. The difficulties of establishing meaningful benchmarking exercises are discussed in relation to management accounting's approach to management control systems. Findings -In New Zealand, the pharmaceutical management agency (PHARMAC) is responsible for obtaining the best health outcomes that are reasonably achievable through the use of pharmaceuticals for eligible people, within the funding provided. The concepts discussed in the paper are applied to PHARMAC as an illustration. Proposes that a combination of internal benchmarking, process benchmarking and increased public documentation will enhance reporting systems in any public sector organisation. Practical implications -The methodology should facilitate organisations' responses to calls for accountability, from a diversity of interested parties. Originality/value -Highlights the role of benchmarking as a tool to help overcome some of the problems of performance assessment in the public sector.
The use of business case studies has been promoted frequently as a method for providing realistic learning scenarios and for developing accounting graduates who are active and independent learners. This article extends a recent study into the use of case studies (Adler et al. 2004, Accounting Education: an international journal, 13(2), 213-229). In the light of evidence that indicated that exposure alone to business case studies did not lead to balanced learning styles, the researchers replicated the study a year later, with two changes. The survey was administered at a later point in the particular accounting course, and the course itself occurred later in the academic year. This gave the opportunity to test for a longer treatment time, with students who had more experience of university study. The results of the second survey confirm and extend those of the first, namely, that a lack of active involvement in cases results in less balanced learning styles. Further, even when students have experienced the benefits of active participation, the suspension of such involvement also leads to an erosion of learning style balance. That is, not only is it important to consider how case involvement occurs, it is also necessary to maintain business case activity. The result of non-involvement is a stronger tendency to acquire information from theoretical bases rather than from concrete experience. The fact that the present survey occurred later in the management accounting programme had no discernible effect on the results.Case studies, learning styles, learning style inventory, repeated studies, active learning,
This paper investigates whether student engagement is influenced by the use of specific nudges to direct behaviours to achieve a desired outcome. Evidence already exists that the use of nudges may have a positive effect in the wider population, although little prior research has demonstrated if there are potential benefits in the 'choice architecture,' or design, of such educational tools. Using student cohorts studying core undergraduate accounting modules at United Kingdom and New Zealand universities, a number of measures of engagement, such as attendance and student opinions on the efficacy of certain nudges were investigated.The results do not appear to show a significant improvement in student engagement, although a closer examination of the evidence suggests that this is likely to be a consequence of the type of nudge used and the way that an individual student relates to the message that the academic is trying to convey.Despite no significant results, this paper is still able to provide a contribution to the important area of student engagement and nudge research. The lack of response may be interesting to others to build upon in this under-researched area.
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