Understanding Self-Regulated Learning and Its Implications for Accounting Educators and Researchers

Abstract

Recommendations by the AICPA (1998, 2000), AAA (1986), and AECC (1995) have focused on the need for the accounting professional to be a lifelong learner. Attributes and skills connected with lifelong learning may be promoted in accounting classroom instruction by drawing from the work of educational theorists and researchers interested in similar goals. This paper introduces the concept of self-regulated learning and its related attributes and processes that are being studied as a means to promote self-motivated, independent, lifelong learning. Research in education theory and psychology from outside the field of accounting has found that the classroom environment can support the development of self-regulated learning and stimulate active involvement in one′s own learning. This paper discusses the major findings of this research and provides guidance to accounting educators for classroom applications, and to accounting education researchers for studying the effectiveness of approaches to promoting self-regulated learning environment in the accounting curriculum.

Pengaruh Strategi Experiential Learning Terhadap Self Regulated Learning Mahasiswa

“…Motivasi merupakan hal esensial dalam SRL karena melalui motivasi seseorang mau mengambil tindakan dan tanggung jawab atas kegiatan belajar yang dilakukan (Smith, 2001). Motivasi biasa diartikan sebagai keadaan internal yang membangkitkan, mengarahkan, dan mempertahankan perilaku (Woolfolk, 2008).…”

“…Berbagai penelitian menunjukkan bahwa seseorang dengan orientasi tujuan belajar memiliki motivasi yang lebih tinggi daripada seseorang dengan orientasi tujuan kinerja (Barron & Harackiewics, 2001). Seorang self regulated learner lebih berfokus pada orientasi tujuan belajar dan bukannya berorientasi tujuan kinerja (Smith, 2001).…”

Understanding Concepts Through Inquiry Learning Strategy

“…Informal education, there is a clear objective, namely: to repair and renew skills, search for new knowledge, and solve problems in life. This is a capital that should be owned by the students to be able to develop the skills and selfregulation have been proven to provide a specific description of the various components that influence the success (Smith, 2001). Similarly, with the support of the good aspects of the personality of students, including attitudes, interests, as well as a positive self-concept acquisition is expected to support the achievement of learning which is understanding the concept of optimal.…”

Improving Financial Planning Graduate Employability Through Enterprise Education

“…In addition, Smith (2001) reports that external speakers are an effective way to show that the topics being taught are important and emphasise that the ability to learn is essential for to-day's professionals. Finally, Goetz et al, (2005, p242) state that when financial planning professionals are used as guest speakers "students hang on a professional's every word".…”