Students' experiences of learning in a third-year management accounting class: Evidence from New Zealand

Abstract

An extensive body of literature in higher education (for example, Marton and Saljo, 1984; Prosser and Trigwell, 1999) explores learning from the perspectives of students. Saljo (1979) formed the basis of Sharma's (1997) first study exploring accountancy students' conceptions of learning. Using an open-ended questionnaire administered to third-year management accounting students, this paper investigates accountancy students' conceptions of learning, and extends Sharma's (1997) study by examining the relationship between conceptions of and approaches to learning, and more specifically students' contextual experiences of learning in lectures and tutorials. Findings indicate that, while some students seek understanding as an outcome of their learning, the majority perceive learning quantitatively in terms of knowledge acquisition, reproduction and application. A new classification of the locus of responsibility for learning as perceived by students suggests that a more distributed concept of responsibility might result in enhanced learning outcomes.Learning conception, lectures, learning approach, deep/surface learning, responsibility, teaching method, role of lecturer,

Students' Approaches to Learning

“…We know that the majority of accounting students' conceptions of learning are rather limited (Sharma 1997;Lord and Robertson 2006). Lucas ( , 2001 provides some perspective on this, identifying that some students hold a negative stereotype of accounting, viewing it as a subject to be feared.…”

“…Other accounting educators (Birkett and Mladenovic 2002;Hall et al 2004) have suggested that, in accounting, lower-level strategies such as rote learning and paraphrasing are needed to take place before students can apply knowledge and successfully evaluate and reflect on the appropriateness of accounting techniques, treatments, and methodologies. Lord and Robertson (2006) replicate Sharma's (1997) investigation in Australia by examining third-year accounting students' conceptions of learning and extend it by comparing SAL to students' contextual experiences of learning in lectures and tutorials. Almost half of the 77 students conceived of learning primarily as acquiring knowledge and reproducing it in response to assessment requirements.…”

Learning Accounting in Italy: An Empirical Inquiry into Student Voice

“…Könings et al, 2014;Mitchell, Bradshaw, & Leaf, 2010). In the context of accounting education, researchers have principally demonstrated interest in student voice in the academic context (Hoque, 2002;Lindquist & Olsen, 2007;Lord & Robertson, 2006;McVay, Murphy, & Yoon, 2008;Weil, Oyelere, & Rainsbury, 2004). Most previous research focuses on the use of specific techniques or methods whose efficacy students are asked to evaluate.…”

The Diffusion of Performance Evaluation Measures: An Empirical Study in Jordanian Banks

“…A way of changing and developing management accounting education is to change the skills that management accountants have to acquire; analytical(interpretive), broad business knowledge, team work, oral communication, integrating financial and non-financial information, information technology knowledge, professional ethical, presentational and finally interpersonal (Burns , Hopper et al, 2004;Siegel, 2000;Lord & Robertson, 2006). Likewise Palmer, Ziegenfuss et al (2004) indicated that accounting information is continually changing and recommended that educators have to design international knowledge, skills and abilities of auditors and accountants, such as communication skills, interpersonal skills, general business knowledge, accounting knowledge, problem-solving skills, information technology, personal attitude and capability, and computer skills…”