Cover Sheet Lee, Chrisann and Bisman, Jayne (2006) Curricula in introductory accounting: The ‘old’ and the ‘new’. In Proceedings Accounting & Finance Association of Australia & New Zealand Annual Conference, Wellington.Accessed from: http://eprints.qut.edu.au
Current author contact details:
[email protected]
Curricula in introductory accounting: The ‘old’ and the ‘new’ Chrisann Lee & Jayne E. Bisman Charles Sturt University
A paper for presentation at the Accounting & Finance Association of Australia & New Zealand Annual Conference 2006, Wellington, New Zealand, July
Ms Chrisann Lee Associate Lecturer School of Accounting C2-1 Charles Sturt University Bathurst NSW 2795 AUSTRALIA Ph. 61 2 63384427 Fax 61 2 63384405 Email:
[email protected]
Dr Jayne Bisman Associate Professor School of Accounting C2-1 Charles Sturt University Bathurst NSW 2795 AUSTRALIA Ph. 61 2 63384101 Fax 61 2 63384405 Email:
[email protected]
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Abstract Coupled with significant debate over the last several decades about the state of accounting education per se, including concerns about the use of transmissive models of teaching and inattention to the development of students’ generic skills, introductory subjects in accounting have also been the target of considerable criticism. In particular, the narrow content and technical focus of such subjects has come under attack, as has the quality of the student learning experience, given the influence that this experience may have on students’ perceptions of accounting and their subsequent choice of major and career. In this paper we examine a number of these issues and build a profile of the current curriculum of introductory accounting subjects based on a review of subject outlines and textbooks and a cross-sectional survey of the objectives, content, and teaching delivery strategies of these subjects in Australian universities (n =21). The research is particularly germane given the current climate of university reform where distinctions can be made not only on the basis of notions concerning ‘old’ (or traditional) and ‘new’ curricula and teaching methods, but also between ‘old’ and ‘new’ universities and those which service metropolitan or regional areas. There was a twofold purpose to the research, being: (1) to provide a benchmark against which universities can compare their own curricula, and which may also provide useful information to professional bodies, and (2) to assess if there are apparent differences in the way particular groups of universities have designed and delivered the initial subject in accounting. The results provide a range of information for benchmarking IA subjects in terms of learning objectives, subject orientation, topics, assessment, and innovations in teaching delivery and learning strategies. The results also indicate that curriculum and teaching and learning strategies across ‘new’ and ‘old’ universities, and regional and metropolitan universities, are generally comparable.
Keywords: accounting education, introductory accounting, curriculum mapping .
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1. Introduction The last few decades have seen much change in the business landscape and in the evolving nature and expanding role of the accounting profession, leading to accounting education being at a crossroads (AAA, 1986; Arthur Andersen & Co., et al., 1989; AECC, 1990; Patten & Williams, 1990; Sundem & Williams, 1992; Williams, 1993; Nelson et al., 1998; Albrecht & Sack, 2000). So too, Australian university education in general is at a crossroads, with the higher education sector facing wide-sweeping reforms as a result of the Crossroads review (DEST, 2002). The original Crossroads paper, together with subsequent papers forming part of the Higher Education Review Process, has had the effect of dichomotising the university sector into ‘old’ and ‘new’ universities (so-called research versus teaching universities), together with differential funding formulae proposed for regional universities compared to their metropolitan counterparts. While the Australian university sector is undergoing significant adjustment, and the roles of accountants and the profession are evolving (AAA, 1986), the profiles and characteristics of students entering universities in general, as well as introductory accounting (IA) subjects,1 are also rapidly changing (Wilson, 2005; Rankin et al., 2003). However, the process of accounting education is perceived as being essentially stagnant (AAA, 1986; Albrecht & Sack, 2000). It has been widely argued that accounting education has been deficient in equipping students with the requisite set of generic competencies (AICPA, 1998; Mohamed & Lashine, 2003), and that models of teaching are too conventional, based merely on knowledge transmission (Williams, 1993; Saunders & Christopher, 2003) and heavy reliance on a largely homogeneous set of textbooks (Williams, 1993; Sullivan & Benke, 1997). Furthermore, content is often narrowly focused and overly concerned with the technicalities of the double entry system, and students may, in consequence, develop negative perceptions about accounting and the accounting profession based on their experiences in IA subjects (Pincus, 1997a, b). Poor student learning experiences in IA have the potential to adversely affect the number of accounting majors and graduates. Within this framework, the research described in this paper, which was part of a larger exploratory study, targeted several key themes emergent from both the literature and the data
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The term ‘subject’ refers to a single unit of study undertaken as part of an undergraduate program. Some institutions may refer to these as ‘units’ or ‘papers’. In the USA the term may be synomymous with ‘course’.
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concerning the orientation of the first IA subject (on the preparer-user spectrum), teaching delivery methods (whether traditional or innovative), assessment (components and weightings), and educational objectives and strategies. Data were collected and quantitatively and qualitatively analysed for these aspects of IA subjects forming part of accounting degrees accredited by the major professional accounting bodies in Australia (CPAA and ICAA). The study was designed to examine whether universities and particular groups of universities have maintained the currency of their IA subjects, and to inform curriculum development and pedagogy in IA subjects offered by Australian universities. This paper is divided into five sections. Section 2 provides a discussion of the literature in accounting education relevant within the IA context. The research methods are outlined in the third section and the research results are provided in section 4. The final section summarises the findings and limitations of the research.
2. Accounting education and the ‘crossroads’ Rapid developments in information technology and the growth of globalisation have led to significant changes in the business environment (Albrecht & Sack, 2000), both in Australia and overseas. As a consequence, in order to remain competitive a majority of accounting firms have recognised the need to broaden their service scope to include specialised activities, such as consulting and business advice (Parker, 2001) and, therefore, greater innovation and creativity are required from accounting practitioners. Just as the business environment within which accounting graduates work is changing, the profile of accounting students is also evolving, with the diversity of profiles having implications for accounting educators. For example, it has been suggested that teaching delivery and instructional style needs to be recast to better cater for the specific needs of the large proportion of international students studying at certain institutions (see Rankin et al., 2003; Hartnett et al., 2004). In addition, the arrival of the net generation on campus is changing the dynamic of university classrooms (Barone, 2005, cited in Wilson 2005). These students have very different learning styles from those of previous generations and so educators need to reassess their instructional techniques (Dobbins, 2005).
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2.1 General concerns about accounting education The traditional accounting curriculum has been criticised for being ‘rule-based and demanding rote memorisation; with students being trained rather than educated’ (Carr & Mathews, 2004, p.93), and as a result of perceived deficiencies, a number of organisations and academics have called for change. The most influential of such studies include those of the Bedford Committee (AAA, 1986), the international accounting firms’ Perspectives on Education (Arthur Andersen & Co., 1989), the AECC project (1900, 1992), and the report from Albrecht and Sack (2000) in the United States. Similar reviews designed to introduce changes in accounting education were also commissioned in Australia and New Zealand, including that of the Mathews Committee (1990) and Lothian and Marrian’s (1992) report to the New Zealand Society of Accountants. Various sources have also expressed concern about deficiencies in the generic skills and core competencies of accounting graduates (Arthur Andersen & Co., 1989; Lovell, 1992; Cho, 1999; Mohamed & Lashine, 2003). To this end, the AICPA (1998) developed the Core Competency Framework for Entry into the Accounting Profession, which identifies three categories of competencies, being; functional, personal and broad business perspectives. The competencies address the skills necessary for students to receive a well-rounded accounting education regardless of their choice of career path (Foster and Bolt-Lee, 2002). The opportunity for developing students’ generic skills is closely related to curriculum design. Traditional curricula that centre on technical skills and place emphasis on memorisation of transaction recording procedures may discourage students from developing competencies such as critical thinking (Saudagaran, 1996; Springer & Borthick, 2004). A strong imperative exists for introducing innovations into accounting courses to enhance students’ thinking, abstraction and communication skills, consistent with the goal of lifelong learning (Howieson, 2003). Despite attempts to address shortcomings, accounting education continues to be dominated by a narrow, procedurally-based view of the discipline (Patten & Williams, 1990; Nelson, 1995; Sharma, 1998) and such emphasis on the technical and procedural aspects may lead to passive teaching techniques which focus on the transference of a body of knowledge (Bonner, 1999; Boyce et al., 2001; Saunders & Christopher, 2003) at the expense of the development of generic skills. Transmissive or traditional models of teaching are characterised by one-way communication (Williams, 1993), by textbook-based, lecture methods (May et al., 1995), and
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with emphasis on conveying specialist content and having rote-learned information regurgitated in final examinations (Adler & Milne, 1997c). In contrast to the transmissive model, an active learning model encourages students to actively engage, participate and interact in the learning process (Adler & Milne, 1997a; Keddie & Trotter, 1998; Still & Clayton, 2004). To make this change requires innovation in teaching and assessment, and the development of a pedagogy that encourages student-centred learning, which is both active and experiential, and promotes knowledge transformation and learner-reflection (Bisman, 2005). Not only will new teaching approaches help develop students’ generic skills (Adler & Milne, 1997b; Boyce et al., 2001; Kern, 2002), but there is also the opportunity to address the issue of students’ negative perceptions of accounting and the profession (see for example, Friedlan, 1995; Caldwell et al., 1996; Crumbly et al., 1998; Buckmaster & Craig, 2000). A further issue is heavy reliance on textbooks and textbook problems in teaching, which Williams (1993) termed the ‘one right answer syndrome’. While some educators propose using textbooks as resources rather than as drivers of the curriculum (Albrecht et al., 1994), May et al. (1995) reported that only about 45% of the accounting faculty surveyed supported abandonment of the textbook-driven, precepts-based approach as the primary means of instruction. Some educators (see Ferguson et al., 2005) also argue that ‘because so little variation existed in the process of teaching financial accounting, financial accounting textbooks looked remarkably alike’ (Sullivan & Benke, 1997, p. 181). 2.2 Specific concerns about introductory accounting Courses that are accredited by the professional accounting bodies normally have core IA subjects (CPAA & ICAA, 2005), although a significant proportion of students enrolled in these subjects are often non-accounting majors. This leads to debate concerning the appropriateness of focusing on the technical aspects of accounting, rather than the usefulness of accounting information to assist economic decision-making. It is argued that the old curriculum, which emphasises memorisation of accounting pronouncements and the mechanics of recording transactions, does not provide a complete picture of today’s environment (Adler, 1999). Students receive a distorted view that could discourage them from majoring in accounting, and many that are attracted to the field might not be well suited to the demands of the field (Cohen & Hanno, 1993; Adams et al., 1994). The AECC suggested restructuring IA subjects such that the first subject in accounting should offer a
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broad introduction to the discipline, taught from the user’s perspective rather than the preparer’s perspective. Many believe the new approach provides accounting majors with a greater understanding of accounting concepts (Cherry & Reckers, 1983; Baldwin & Ingram, 1991; Bernardi & Bean, 1999). Related to this user or preparer’s orientation is the question of whether teaching debits and credits is essential in IA. Pincus (1997a, b) and Diller-Hass (2004) both strongly argued for an approach that stresses understanding accounting information. In addition, with the proliferation of computers, many commentators challenge the appropriateness of focusing on teaching manual bookkeeping in IA subjects (Doost, 1999; Albrecht & Sack, 2000). However, opponents suggest that removing debits and credits from the IA syllabus is a disservice to students (Vangermeersch, 1997a, b). Vangermeersch (1997a, p.582) reasoned that ‘as the debits & credits approach has survived many eras, this approach has proven its adaptability’. Nevertheless, Ingram (1998, p.414) argued that: Focusing on bookkeeping in an introductory accounting [subject] is much like focusing on how to construct a telescope in an introductory astronomy course … [It] still may have some practical value to some students, but it misses the more profound purposes for understanding the subject.
In research conducted by Bernardi and Bean (1999) the conclusion was that teaching IA on a preparer basis, versus a user approach, produced no significant differences in students’ performance in intermediate accounting subjects. While performance may not be impacted, there are other implications when adopting a preparer perspective in the IA subject. Many students equate accounting with bookkeeping, and see accounting as a boring, unexciting, number crunching activity (Friedlan, 1995; Marriot & Marriot, 2003). Buckmaster and Craig (2000, p. 375) commented that perceptions such as ‘accounting is dull in content and unadventurous in mode’ can discourage students from developing interests in accounting. A study carried out by Mladenovic (2000) confirms that negative perceptions of accounting were common among IA students and several other studies reinforce the point that the learning experience in IA subjects has a profound impact on influencing students’ perceptions of the profession (Inman et al., 1989; Fisher & Murphy, 1995; Friedlan, 1995; Saudagaran, 1996). The AECC (1992, p. 1) emphasised the importance of the first subject in accounting, stating that it ‘shapes potential accounting majors’ perceptions of (1) the profession, (2) the aptitudes and skills needed for successful
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careers in accounting, and (3) the nature of career opportunities in accounting’. Studies by Adams et al., (1994) and Cohen and Hanno (1993) also provide empirical support for the importance of a positive experience in the first IA subject. In light of these debates, and within the current higher education reform climate that emphasises quality audits and enhanced performance of the university sector, we argue that a curriculum mapping study would enable the comparison of IA subjects across universities in Australia and that the benchmarks resulting from this study may provide a base for, and enhance, curriculum evaluation and development processes.
3. Research method Multiple methods were the means for collecting and analysing comprehensive data structured around the key themes of the investigation. The relatively small size of the population of institutions recognised by the Commonwealth Department of Education, Science and Training (see DEST, 2002), and that offer an accounting degree (n = 38), allowed for the entire population to form the sample. The primary unit of analysis was an IA subject of an individual university, although clusters of universities by locations (regional/metropolitan) and types (‘new’/’old’ universities) were also used in analysis to identify significantly different patterns in curricula. 3.1 Data collection Data collection involved two rounds of document review, together with survey questionnaires administered to subject coordinators of the first IA subject. Subject outlines The first round of data collection, using a procedure previously applied in accounting curriculum research in Australia (see Hogan, 2002; Mathews 2003), involved retrieval of subject outlines (as customarily provided to enrolled students) for IA subjects. Documentary data gathered in this manner was deemed to be more complete and up-to-date than that available from other sources, such as university handbooks. Twelve universities were contacted and their IA subject outlines obtained. Secondary source documentation
The second round of document review, involving the
common, principal prescribed textbooks of IA subjects, was based on a list compiled from the initial review of subject outlines. Textbook publishers were requested to provide current copies of
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the relevant texts. Nine textbooks were obtained for review, and publishers were also asked to supply the adoption reports for these books. Survey questionnaire A survey instrument was developed, strongly focused on the key research themes and informed by the prior steps in the research design. The survey included 30 questions eliciting responses covering a range of demographic details, and information on subject content, delivery, assessment, and educational objectives and strategies. Most questions were close-ended, requiring numerical responses or responses on various scales. The section on objectives and strategies covered a variety of pedagogical issues, expressed in the form of ten statements. These statements were developed based on Tyler’s (1949) fundamental curriculum and instruction questions and Bloom’s taxonomy of educational objectives (Bloom et al., 1956). The statements required a response on a five-point Likert scale (anchored with 1 = Strongly Agree and 5 = Strongly Disagree), along with two open-ended questions about innovative teaching and learning strategies and active learning instructional methods. Two rounds of pilot testing of the survey were carried out (n = 9) with the intention of improving the clarity and sequencing of questions and the appropriateness of scales. An extract of salient sections of the survey instrument appears in the Appendix. Distribution of questionnaires A hard copy of the survey questionnaire, as well as the URL for an online version, was posted in late 2005 to the IA subject coordinator2 in each Australian university, and further questionnaires were distributed to relevant academics attending the CPA Accounting Educators’ Forum, 2005. One round of follow-up was instituted. 3.2 Data analysis A range of qualitative and quantitative techniques were used to analyse the data, according to the key themes identified in the review of literature. Several triangulation methods were utilised to aid in verifying the data and thus improve data validity (see Bisman, 2003). Within-method triangulation, using multiple primary and secondary data sources, and between methods triangulation, based on document review and survey questionnaire analysis (Denzin, 1978), were applied, together with researcher-subject triangulation (Cohen and Manion, 1989) for
2
Where known, or to the Head of Department for distribution to the relevant subject coordinator.
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corroboration of the researchers’ results with the research subjects, and investigator triangulation (Duffy, 1987) to deliver researcher convergence. A battery of independent samples t-tests3 was conducted to investigate the existence of significant differences in IA subjects between ‘old’ and ‘new’ universities, and regional and metropolitan universities, using these categorical groupings consistent with the arguments arising from the Crossroads review (DEST, 2002).
4. Results 4.1 Document review of subject outlines Subject outlines for the first IA subject, sourced from 12 universities, were included in this round of data analysis. The subject outlines were analysed focusing on learning objectives, topics, principal prescribed textbook, teaching delivery methods and assessment. There was a wide range of differences found in the learning objectives listed in the subject outlines. The number of objectives listed ranged from as few as two to as many as 14, with an approximate mean of eight. The nature of the learning objectives also varied across institutions, however, by using pattern-matching techniques a number of common themes were identified. The most frequently identified themes among these learning objectives, in order of descending frequency, are presented in Table 1. Table 1 Learning objectives disclosed in subject outlines Learning objectives • • • • • • • • • • • • • •
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Prepare financial statements Interpret financial statements Understand the role of accounting Record transactions Identify accounting information users Understand the principles of financial reporting Make ethical judgments in business Apply double-entry accounting Use accounting equation Identify internal control issues Identify various business structures Understand and design a simple accounting information system Communicate accounting information Develop spreadsheet skills
Percentage of subject outlines (n=12) 92% 75% 67% 50% 42% 33% 33% 25% 25% 25% 25% 25% 25% 25%
Each test was preceded by a range of assumption tests, including tests to assess equality of variances.
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There was an almost 50/50 split between learning objectives emphasising the conceptual significance and decision-usefulness aspects of accounting information, and those stressing the technical preparer’s perspective. It is of significance that more than 90% of the subject outlines reviewed listed “prepare financial statements” as a learning objective, whereas only 75% listed “interpret financial statements” as an objective. Although less than 20% of subject outlines listed learning objectives related to management accounting, such as costing, budgeting and capital budgeting, when the topic details disclosed in subject outlines were examined it was discovered that a much higher proportion of institutions were teaching these topics (see Table 2). This observation could suggest a misalignment between the learning objectives and syllabus in a number of institutions. Few subject outlines made specific mention of developing students’ generic skills, such as communication and spreadsheet skills. While these skills were listed as learning objectives in these few subject outlines, analysis of the assessment components of the subjects revealed that in most cases these objectives were not accompanied by an associated assessment item. On the other hand, for subjects that did not mention generic skills in the learning objectives, there were often assessment items that specifically mentioned a generic skill or skills. This result provides some evidence of misalignment between learning objectives and assessment. An average of 12 topics appeared in the subject outlines reviewed and a summary of the most common topics appears in Table 2. The table reveals that there is considerable emphasis on technical topics, and taken together with the results of the analysis of learning objectives, it appears that a preparer’s perspective is the more prevalent. Table 2 Topic analysis (per subject outlines) Percentage of universities n = 12 92% 75% 67% 67% 67% 58% 42% 42% 42% 33% 25%
Topic name/nature Accounting process of recording business transactions Role of accounting & the business environment Financial statement analysis Internal control & bank reconciliation Accounting information systems & sub-systems Retailing operations & inventory Cash flow statements Management accounting, costing & CVP analysis Accounts & bills receivable Non-current assets Capital budgeting
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Teaching delivery methods were, at least on the surface, largely conventional, with all responding institutions adopting a delivery method combining lectures and tutorials, with the clear majority favouring three hours of class contact per week. While most subjects included within-semester and final examination assessments, one responding institution had a unique assessment practice, allowing students to choose between (a) final examination (100%), (b) mid-semester exam (40%) plus final exam (60%) or (c) class mark (10%), mid-semester exam (30%) plus final exam (60%). More than 50% of universities used assignments and/or tutorial participation and/or mid-semester exams/tests/quizzes as assessment components. Some used accounting practice sets, although very few included a group-based research project or assignment. The weighting of the final examination as an element of assessment ranged from 40% to 70%, with 60% weighting the mean, mode and median for the sample. Clearly, the majority of responding institutions placed more emphasis on the final examination than on within-semester internal assessments. 4.2 Analysis of principal prescribed textbooks The subject outlines reviewed also contained information regarding the principal prescribed textbook. The most commonly prescribed textbook was Kimmel et al., Accounting: Building Business Skills. Nine principal textbooks were identified based on the review of subject outlines and publishers’ textbook adoption lists. The textbook analysis focused on reviewing the topics and sub-topics listed in the table of contents of each textbook. Textbooks were classified according to the schema applied in Sullivan and Benke’s (1997) analysis of introductory financial accounting textbooks. The chief categories were: ‘conventional’, representing texts focusing on debits and credits; ‘moderately conventional’, including those featuring debits and credits, but with less overall technical emphasis; ‘revolutionary’, which were non-debit/credit based and adopted a user’s perspective; and ‘transitional’ and ‘moderately revolutionary’ for those near the mid-point of the scale. The results of this review appear in the following matrix (Table 3).
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Table 3 Categorisation and features of main introductory accounting textbooks Author/s Atrill et al.
No. chapters 13
Coverage of debits & credits Only in appendix
Coverage of accounting equation Yes, in Appendix No
Bazley et al.
21
Birt et al.
13
Hoggett et al.
25
Briefed in the topic on worksheets Briefed in the topic on business transactions Yes
Horngren et al.
24
Yes
Yes
Jackling et al.
23
Yes
Yes
Juchau et al.
20
Yes
Yes
Kimmel et al.
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Yes
Yes
Peirson & Ramsay
22
Yes
Yes
Yes, with accounting worksheets Yes
No. (%) technical topics 3 (23%) 1 (5%) 1 (8%) 12 (48%) 15 (63%) 4 (17%) 6 (30%) 10 (59%) 13 (59%)
Classification of textbook Transitional Revolutionary Moderately Revolutionary Conventional Conventional Moderately Conventional Moderately Conventional Conventional Conventional
While there was a diverse range of technical topics covered in the textbooks, there were a number of topics that were commonly presented in all textbooks. These topics included areas of management accounting, such as CVP analysis and budgeting. While ethics and corporate governance were mentioned, along with other business issues, in textbooks classified as conventional, ethics and corporate governance were presented as stand-alone topics in the more revolutionary categories of texts. Almost half of the textbooks reviewed fell into the Conventional category. These textbooks appeared to place relatively more emphasis on the technical aspects of accounting. Results of this textbook review corresponded with the analysis of learning objectives and topics undertaken as part of the review of subject outlines. 4.3 Analysis of survey questionnaire A total of 21 of the 38 universities surveyed completed the questionnaire yielding an overall response rate of 55.3%. Table 4 presents a breakdown of respondents by State/Territory, and Table 5 displays a summary of respondents by institutional type (per classifications used in DEST, 2002).
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Table 4 Responding institutions by State/Territory State/Territory QLD SA NSW VIC ACT, NT & TAS WA Total
No. universities in State/Territory 7 3 11 8 4 5 38
Responses received 5 2 7 5 2 0 21
Respondents as a percentage of the population 71% 67% 64% 63% 50% 0% 55%
Table 5 Responding institutions by type Institutional type Intermediate established (1960-1986) Old established (before 1960) New (after 1987) Unspecified Total
No. universities of type 9 10 19 38
Responses received 6 6 8 1 21
Respondents as a percentage of the population 67% 60% 42% 5% 55%
According to location, there was an almost even response rate from metropolitan (55%) and regional (53%) universities, based on their incidence in the underlying population. However, since response rates varied across states and types, tests were conducted to determine the level of non-response bias. Firstly, responses to key questions by on-time (n=13) and late respondents (n=8) were statistically analysed using the Oppenheim (1966) method, with results indicating an absence of significant non-response bias. Secondly, demographic characteristics of respondent institutions were compared with underlying population proportions. An element of bias may be in the sample since there were no respondents from universities in Western Australia, and ‘new’ universities responded relatively less. These factors limit the representativeness of the sample.
Student profile The proportion of accounting major students in the IA subject was quite evenly spread between the 0-40% and 41-80% bands. In no case was the IA subject studied by more than 80% of accounting majors. The total number of students in the IA subject ranged from 180 to 1,800 with a mean of 650. Almost half the responding institutions had an average of 21-40% of international students enrolled in the subject and about 30% of respondents indicated that 41-60% of the cohort comprised international students. Syllabus and textbooks One of the key focus areas of the research was on the adoption of the technical (debit/credit) perspective versus a user (decision-usefulness) orientation in IA subject
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syllabi. Question 7 (see Appendix) asked respondents to rate the topic content of their institution’s IA subject on a spectrum from 100% technical preparer’s perspective (rating = 1) to 100% user’s perspective (rating = 5). Ratings ranged from 1 to 5 and the mean rating was 3.33, which can be interpreted as the IA subject generally having a balance between perspectives. However, 25% of respondents viewed their subject as being more technically oriented, while 43% rated their subject at 4 or above. There were no statistically significant differences in responses based on whether universities were ‘old’ or ‘new’, or metropolitan or regional.4 To further analyse these responses, an examination of the principal prescribed textbooks of responding institutions was undertaken to assess if the chosen books aligned with respondents’ ratings of the subject orientation. Based on survey responses, two textbooks were popularly prescribed, with Kimmel et al. dominating, and prescribed by about 30% of universities, and the Atrill et al. textbook by 25%. As presented in the earlier textbook analysis section, Kimmel et al. was classified as conventional, with an intense focus on technical topics, whereas Atrill et al. was classified as transitional, having less focus on technical content. The 30% of respondents who had adopted the Kimmel text corresponded with the 25% of respondents who rated their subject with either a 1 or 2 on the subject orientation spectrum. Similarly, the 43% of respondents who rated their subject with a 4 or 5 corresponded with the 40% adoption rate of the revolutionary, moderately revolutionary, and transitional categories of textbooks (see Table 3). The survey results showed that most textbooks were fairly newly adopted with about 50% of respondents indicating that the textbook had been prescribed for less than two years. Only one of the 21 respondents had been prescribing the same textbook for more than eight years. Teaching delivery methods The pattern of two one-hour lectures plus one one-hour tutorial was the most common for the IA subjects surveyed. Workshops were conducted only in about 30% of institutions. Most of the subjects were supported by online learning resources, with Blackboard being the most dominant platform used (in 38% of cases), followed by WebCT (30%). In 20% of institutions, IA subjects were supported by other online learning resources, including textbook websites and internally designed subject websites. Fewer than 15% of responding universities did not make use of any online facilities. 4
The classification of universities as ‘old’ or ‘new’ was based on pre and post-1987 university establishment dates, in accord with DEST (2002). Metropolitan and regional university categorisations were self-selected by respondents and checked against criteria concerning capital city/non-capital city campus locations and student catchment areas.
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Assessment practices This section presents an analysis of the assessment practices prevalent in the IA subjects surveyed. Sixty two percent of the subjects surveyed had a final exam weighting in the range of 41-60%, whereas the remaining respondents indicated that the final examination accounted for 61-80% of total assessment value. Table 6 provides a summary of the characteristics and weighting of non-exam components of assessment. Percentages shown in the left-hand column indicate the weighting afforded particular items. Table 6 Components of non-exam assessment Assessment Item Assignments 0-10% 11-20% 21-30% 31-40% None Total Tests 0-10% 11-20% 21-30% 31-40% > 41% None Total Practice sets: 10% None Total
No. (%) respondents 5(24%) 5(24%) 3(14%) 1(5%) 7(33%) 21(100%) 4(19%) 8(38%) 2(10%) 1(5%) 1(5%) 5(24%) 21(100%) 3(14%) 18(86%) 21(100%)
Assessment item Assignments Individual Group Both DNA5 None Total Tests Invigilated Online Both DNA None Total Group Presentation: 5% None Total
No. (%) respondents 5(24%) 5(24%) 1(5%) 3(14%) 7(33%) 21(100%) 8(38%) 2(10%) 1(5%) 5(24%) 5(24%) 21(100%)
3(14%) 18(86%) 21(100%)
Table 6 reveals that assignments and tests were the two most common non-exam assessment items utilised in IA subjects. Neither practice sets nor group presentations were commonly used. In addition to the results presented in Table 6, a range of other assessment items were used, including tutorial work in seven (33%) universities, a group project in one university, and a generic skills assignment in another university. Educational objectives and strategies The next series of results, presented in Table 7, relate to survey questions that provided a list of statements concerning the overall educational objectives and strategies that apply to IA subjects and invited a response on a five-point Likert-scale (1 = Strongly Agree, 5 = Strongly Disagree). 5
DNA means did not answer and reflects item non-response.
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Table 7 Educational objectives Question No. and statement Q20a. The overall objective is about the transferal of technical knowledge to train the student in gathering financial data for the preparation of financial reports Q20b. The objective is to develop students’ comprehension of basic accounting knowledge Q20c. The objective is to enable students to apply accounting knowledge in their everyday life Q20d. The objective is to broaden students’ interests in accounting Q20e. The objective is to enable students to evaluate and judge the value of accounting information for business decision-making Q20f. There is an emphasis on procedures, terms and principles of accounting Q20g. The focus is on the conceptual significance of accounting
Range
Median
Mode
Mean
2-5
4
4
3.38
1-4
2
2
1.86
1-4 1-3
2 2
2 2
2.05 2.00
1-3
2
1
1.71
1-5 1-4
3 2
2 2
2.86 2.19
Referring to Table 7, the validity of these responses is demonstrated by triangulation with other data from the survey, particularly with Q.7 which asked respondents to rate their IA subject on the 1 to 5 technical-user’s continuum. However, responses to Q.20e and Q.20g seem to be at odds with a variety of other data collected, including that concerning prescribed textbooks, as well as that derived from analysis of subject outlines and relating to learning objectives and topics. A similar battery of tests to those conducted for responses to Question 7 were applied to the responses to these statements. Only two statistically significant differences were found, both on the basis of location, and are reported in Table 8. These differences reveal that IA subjects offered by metropolitan universities were significantly more likely to be rated as having broadbased objectives, aimed at application of accounting knowledge, than were equivalent subjects offered by regional universities. Table 8 Significance tests (n=21) Question No. Q20c. Q20d.
Metro mean 1.75 1.75
Regional mean 2.44 2.33
t-statistic -2.36 -2.31
p value 0.03 0.02
Two other statements included in question 20 (see Table 9) revealed a high level of agreement among survey respondents regarding the promotion of active student participation in the learning process. However, encouragement of students to work in teams was not favourably rated by respondents, with more than 40% either disagreeing or strongly disagreeing with the statement.
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Table 9 Educational strategies Question No. and statement Q20h. A range of innovative teaching and learning strategies are used to encourage students to apply accounting concepts to real-life situations Q20i. The instructional method encourages students to be active participants in the learning process Q20j. The teaching encourages students to work in teams
Range
Median
Mode
Mean
1-4
2
3
2.43
1-4 1-5
2 3
3 4
2.14 3.05
For Q.20h (Table 9) there was a statistically significant difference (t=-2.64, p=0.02) in mean responses, such that IA subject educators in metropolitan universities (mean=2.00) were more likely to use innovations and relate learning to real-life situations, than were educators in regional universities (mean=3.00). This difference accords with those reported in Table 8. In addition to responses to Q.20h (Table 9), qualitative techniques were applied in analysing responses to the two open-ended questions in the survey (Q.21 and Q.22) which also concerned innovative teaching and active learning strategies used in IA subjects. Very similar responses were received to both questions and an illustrative selection of responses appears below: •
use of computer-assisted learning/web-based learning, such as subject chat room, online resources, and online quizzes
•
competition in group share market games
•
peer mentoring in class
•
real world research projects and case studies, including ethical cases
•
team teaching, video teaching and guest lecturers
•
student group presentations.
5. Findings and conclusion While a range of methods were employed to gather corroboratory data through triangulation, the standard limitations are relevant in respect to the one-shot, cross-sectional survey questionnaire, including the issue of the representativeness of the sample. The data, results and findings are contemporaneous, and the research results may not be generalisable to accounting education in other settings or nations. The overall results are equivocal for IA subject orientation on the technical versus decision-usefulness spectrum. The higher proportion of textbooks classified as conventional in the textbook review may shed some light on the relatively high percentage of technical topics in the subject outlines reviewed. While this observation would suggest that the learning objectives and topics in a subject influenced the selection of textbook, as the dovetailing of survey results 18
for orientation and primary textbook suggest, an alternative explanation is that a subject’s syllabus was dominated by the selected textbook. While teaching delivery follows the traditional lecture and tutorial format, supported by a textbook, numerous innovations in delivery and assessment were extant. For example, application of e-learning and online resources is apparent in IA subjects and assists in accommodating the learning styles and preferences of students of the net generation. In a number of instances there appeared to be a misalignment between learning objectives, topic coverage and assessment items, which requires redress. Further, there is little formal evidence of generic skills development, which does not mean that it does not occur, but that it is not explicit in the objectives, content and assessment items of many IA subjects. Opportunities for development of teamwork and leadership skills in IA subjects also appeared to be meagre. However, suggestions to innovate in terms of delivery and learning experiences need to be tempered by recognition of large class sizes and staff/student ratios, which can effectively limit the number and range of new and emerging educational and assessment strategies. Contrary to schismatic arguments concerning ‘old’ and ‘new’ universities and which have arisen as a result of the Crossroads review, we found no statistically significant differences in terms of subject orientation, subject objectives or teaching and learning strategies between the pre and post-1987 universities surveyed. We also found few significant differences between metropolitan and regional universities in relation to these aspects of IA subjects. The results indicate that ‘old’ universities do not sacrifice teaching for research, and nor have ‘new’ universities doggedly maintained an overwhelming technical focus based on their college inheritance. However, this absence of significant differences between groups of universities is a function of modalities and does not indicate a lack of diversity. Rather, diversity is readily apparent at the level of individual subjects and institutions. Of the eleven features sought of universities as part of the Higher Education Review Process (DEST, 2002), those five most relevant to considering an individual university subject, such as the IA subject, maintain that sustainable universities are learner centred, high quality, responsive, diverse and innovative. Based on these key performance indicators it would seem that teaching and learning in IA subjects in Australian universities do not rate at all poorly on this scorecard.
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Appendix Survey instrument (extract) RESEARCH PROJECT Analysis of current curriculum in introductory accounting subjects in Australian accounting degrees Questionnaire for Subject Coordinator of the First Introductory Accounting Subject SECTION 2 – INFORMATION ABOUT THE CONTENT OF THE SUBJECT For the purpose of this research, a technical preparer’s perspective is one that has a focus on the procedural aspects of accounting, i.e. recording transactions and producing financial statements; whereas a user’s perspective is one that focuses on the use of financial information to assist economic decision-making. For example, a subject in which the preparation of journal entries, T-accounts, trial balance and financial statements are covered extensively would be considered as a preparer’s perspective; whereas a subject in which the focus is on financial statement analysis and application of accounting information to assess business performance is considered as a user’s perspective. 7.
Please rate the subject in terms of the topic content on the following spectrum: 1
2
3
4
100% Technical preparer’s perspective
5 100% User’s perspective
SECTION 5 – QUESTIONS ABOUT EDUCATIONAL OBJECTIVES & STRATEGIES 20.
Below are a number of statements concerning the overall educational objectives and strategies that might apply to the introductory accounting subject offered at your institution. For each statement, please indicate your level of agreement from Strongly Agree (SA), Agree (A), Neutral (N), Disagree (D), Strongly Disagree (SD). From your institution’s perspective, in this introductory accounting subject: The overall objective is about the transferral of technical knowledge to train the student in gathering financial data for the preparation of financial reports. The objective is to develop students’ comprehension of basic accounting knowledge. The objective is to enable students to apply accounting knowledge in their everyday life. The objective is to broaden students’ interests in accounting. The objective is to enable students to evaluate and judge the value of accounting information for business decision-making. There is an emphasis on procedures, terms and principles of accounting. The focus is on the conceptual significance of accounting and accounting information for business decision-making. A range of innovative teaching and learning strategies are used to encourage students to apply accounting concepts to real-life situations. The instructional method encourages students to be active participants in the learning process. The teaching encourages students to work in teams.
23
S A
A
N
D
S D