Accounting education literature review (2016)

Apostolou, Barbara; Dorminey, Jack W.; Hassell, John M.; Rebele, James E.

doi:10.1016/j.jaccedu.2017.03.001

Cited by 91 publications

(76 citation statements)

References 84 publications

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“…Accounting education literature in recent years has also emphasised the need to create significant learning experiences through following a student-centred approach to the facilitation of learning (Boritz and Carnaghan, 2003;McWilliam, 2008;Miller and Woods, 2000;Apostolou et al, 2013). Given that they are part of accounting educators, taxation educators have to address the expectations of different stakeholders (being professional bodies, employers and students) to equip taxation graduates for the world of work in thetwenty-first century (Miller and Woods, 2000;Hesketh, 2011;Guthrie et al, 2014;Bayerlein, 2015).…”

Section: Introductionmentioning

confidence: 99%

“…However, despite higher education institutions' awareness of the call for change, there are a number of factors influencing the implementation of such changes. The mainstream teaching and learning methods in undergraduate taxation and accounting are still very much focused on a twentieth century environment (Boritz and Carnaghan, 2003;McWilliam, 2008;Miller and Woods, 2000;Apostolou et al, 2013).…”

Section: Introductionmentioning

confidence: 99%

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Implementing basic e-learning tools into an undergraduate taxation curriculum

Oordt

Mulder

2016

MEDAR

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Purpose -Educators in the accounting discipline are faced with the challenge of finding innovative ways to accommodate the flexible learning styles of Millennial students, using "in classroom/contact time" effectively and decreasing transactional distance between students and educators in large classes. In an attempt to address these challenges, this paper aims to describe the implementation of basic e-learning tools (podcasts, vodcasts and voice-over-PowerPoint) as supplementary and substitutional tools in an undergraduate taxation curriculum. The tools were implemented as part of a student-centred approach to the facilitation of learning, embedded in the Blended Learning Theory. The paper reports on students' use and experience of various basic e-learning tools, as well as the impact of the use of these tools on student performance. Design/methodology/approach -An action research methodology was followed, and data were collected by way of a voluntary, descriptive student survey and student class lists. A total of 387 students completed the survey. Findings -Students appear to have access to devices and data to use e-learning tools. They perceive these tools as helpful study aids and prefer synchronous, substitutional tools. Use of the tools does not have a significant impact on performance; however, it does appear to have a positive impact on the learning environment and student engagement. Originality/value -The results of the study may be of benefit to educators and curriculum designers who are responsible for reviewing and updating the content delivery methods of undergraduate taxation curricula in large classes with diverse student populations. These results add to the limited body of knowledge on the implementation of basic e-learning tools in a South African accounting education setting.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Implementing basic e-learning tools into an undergraduate taxation curriculum

Oordt

Mulder

2016

MEDAR

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“…Esta metodología ha sido aplicada en investigaciones relacionadas con la docencia universitaria en contabilidad (Apostolou et al, 2010(Apostolou et al, , 2013. Tras realizar una revisión de la literatura, encontramos dos líneas de investigación, que difieren en el objetivo a conseguir.…”

Section: Introductionunclassified

Herramientas de innovación docente en grupos reducidos: aprendizaje cooperativo y mapas conceptuales - [Teaching innovation tools in limited groups: cooperative learning and conceptual maps]

Civera¹,

Bó²

2017

La Innovación Docente Como Misión Del Profesorado : Congreso Internacional Sobre Aprendizaje, Innovación Y Competitividad

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Resumen-En este estudio se analizan los beneficios del uso de un combinado de técnicas docentes, La Tecnica Puzzle Aronson (TPA) y los Mapas Conceptuales (MC), en grupos reducidos de contabilidad financiera. Se han analizado dos grupos durante dos cursos académicos consecutivos; el experimental, en el que se ha aplicado el combinado de técnicas; y el de control, en el que se han aplicado clases magistrales. El objetivo del estudio es contratar empíricamente si los resultados académicos mejoran en el grupo experimental al introducir nuevas metodologías de enseñanza. En este sentido, para evaluar el nivel de aprendizaje se ha realizado una prueba escrita. Los resultados se analizan mediante los estadísticos descriptivos y contrastes paramétricos de diferencia de medias y varianzas. El análisis estadístico demuestra que no existen diferencias significativas en las medias de los resultado obtenidos por los individuos de los grupos experimentales, en los dos cursos académicos, al igual que en los grupos de control. Sin embargo, el grupo experimental mejora su rendimiento medio académico respecto al grupo de control, tanto individual con en su conjunto. Palabras clave: Aprendizaje cooperativo, Mapas conceptuales, Docencia en contabilidad financiera, Resultados de aprendizajeAbstract-This exploratory study analyzes the benefits of using a mix of different teaching techniques, the Aronson Puzzle Method (APM) and the Conceptual Maps (CM), in limited groups of financial accounting. Two groups have been analyzed during two consecutive academic courses; the experimental one, in which the techniques cocktail has been applied; and that of control, in which lectures (teaching method) have been applied. The target of the study is to hire empirically if the academic results improve in the experimental group on having introduced new education methodologies. In this sense, to evaluate the learning level a written test has been realized. The results are analyzed by means of the descriptive statisticians and contrasts parametric of difference of averages and variances. The statistical analysis demonstrates that significant differences do not exist in the averages of them turned out obtained by the individuals of the experimental groups, in two academic courses, as in the control groups. Nevertheless, the experimental group improves its academic yield with regard to the control group, so much individual with in its set. Keywords: Cooperative learnig, Conceptual maps, Financial accounting, Learning outcomes INTRODUCCIÓNEl proceso de enseñanza-aprendizaje en los estudios universitarios ha recaído tradicionalmente en el profesor y en su capacidad de transmitir conocimientos. Sin embargo, el actual contexto Europeo de Enseñanza Superior (EEES) ha promovido un cambio en el modelo de enseñanza, centrado en el estudiante y en su capacidad de aprendizaje. Ello ha llevado a que en la enseñanza universitaria, las tradicionales metodologías docentes deben complementarse con nuevas metodologías más centradas en los estudiantes.El aprendizaje coo...

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“…In recent years, accounting empirical study has developed into a mainstream field of accounting study in the world (Apostolou et al, 2017). However, the promotion and teaching of accounting empirical research methods are still weak, especially in China, such a country where accounting study is developing rapidly (McPeak et al, 2012).…”

Section: Introductionmentioning

confidence: 99%

Volume 13 Issue 10 Complete Issue

Office¹

2017

EURASIA J MATH SCI T

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Accounting education literature review (2016)

Cited by 91 publications

References 84 publications

Implementing basic e-learning tools into an undergraduate taxation curriculum

Implementing basic e-learning tools into an undergraduate taxation curriculum

Herramientas de innovación docente en grupos reducidos: aprendizaje cooperativo y mapas conceptuales - [Teaching innovation tools in limited groups: cooperative learning and conceptual maps]

Volume 13 Issue 10 Complete Issue

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