Higher education is fundamental to the accounting profession. However, increased competition, the need to shape responsible global citizens and global influences impacting the profession have highlighted weaknesses in existing accounting curricula with regard to non-technical skills, professional values and ethics. This paper reports on an approach to improve student learning in a first-year undergraduate accounting subject through scholarship of teaching and learning and critical participatory action research. The paper highlights the importance of embedding opportunities for integrative learning in accounting curricula to enable students’ developing professional competencies and lifelong learning. It also provides a model for accounting educators to enhance integrative capabilities in their courses through engagement with scholarly research on teaching.

1 Introduction

Higher education providers are fundamental to ensuring a quality-driven accounting profession by developing graduates who are responsive to societal needs and global changes (Evans et al., 2010). In the last decade, broader influences such as the rise of technology and globalisation have changed the role of accounting in the business world, with implications for educating and training accounting professionals (Freeman et al., 2008; Cappelletto, 2010; Evans et al., 2010; Sin and McGuigan, 2013). For higher education providers to remain relevant and competitive, it is essential that accounting curriculum provides opportunities for students to develop an expanding set of knowledges, attributes and skills aligned with the newly emerging requirements of this professional role.

This paper presents integrative learning as a pedagogical approach that engages accounting students in deep thinking around their own developing professional capacities. Integrative learning is ‘an understanding and disposition that a student builds across the curriculum and co-curriculum, from making simple connections among ideas and experiences to synthesizing and transferring learning to new, complex situations within and beyond the campus’ (Association of American Colleges and Universities, 2017 [hereafter AAC&U, 2017], p. 1). It emerged to counter assumptions that students will intuitively make meaningful connections within their subjects and disciplines without the intervention of intentional teaching and a purposefully designed curriculum.

Building students’ capacities for integrative learning is a key feature of effective curricula (Higgs et al., 2010). An integrative learning curriculum enables students to be ‘fully engaged in practical and breakthrough learning that sticks, and engages the body, mind, heart, and spirit of the learners’ (Ryan et al., 2010, p. 190). It is intended that through experiencing this curricula and upon graduation, meaning making is replicated to synthesise different perspectives and ways of knowing, laying the groundwork for personal growth and responsible citizenship (Huber and Hutchings, 2004).

This paper draws on a case study of transforming a first-year accounting curriculum to demonstrate ways in which integrative learning can be applied to the existing curriculum when examined using systematic research on teaching. To investigate the utility of the transformation, a broad evaluative research question was asked: How can we change our current teaching, learning and curricular practices to improve student learning to align with the expectations of the accounting profession? To scope and guide our study, three more specific research questions were posed: How does our current curriculum reflect a conception of accounting beyond purely technical functions and concepts? How aligned is our curriculum in communicating this conception? And, how can we embed integrative learning into first-year accounting curriculum? This paper responds to these questions with the aim of gaining a deeper understanding of teaching, learning and curriculum practices that develop accounting graduates who are more self-aware and who demonstrate integrative learning capacities that enable them to respond to and manage the challenges of the modern workplace.

The structure of the paper is as follows: section 22 identifies challenges impacting accounting education in the broader higher education context, while section 33 focusses specifically on accounting students and the development of an emerging set of professional skills, values and attitudes. Section 44 outlines the history of integrative learning and its utility in engaging students in metacognitive activities. Section 55 presents the methodology, including the need for greater scholarly research on teaching in accounting education. Section 66 reports on the findings of the case study, with reference to constructive alignment in subject design (Biggs, 1999). Section 6.17 discusses the evaluation data from the transformed curriculum. Section 6.28 presents some limitations of the study, future directions and concluding thoughts.

2 Challenges in accounting education

A number of significant challenges at the macro- and micro-levels of higher education place pressure on accounting educators and departments worldwide (Mathews et al., 1990; Evans et al., 2010). In certain higher education contexts, governments are targeting teaching and learning quality through analysing and comparing university metrics on student learning outcomes. In Australia, for example, the Quality Indicators for Learning and Teaching (QILT, 2018) provides, collates and compares national survey data in the areas of student experience, graduate employment outcomes, graduate study satisfaction and employer satisfaction, to offer a perspective on universities’ performance with regard to student learning. Similarly in the United Kingdom, the Teaching Excellence Framework (TEF) (Department for Business Innovation & Skills, 2015) was trialled in 2017 as a government scheme to benchmark institutional performance through a range of metrics to better inform student choices, meet the needs of industry and professional bodies, and raise teaching standards. National frameworks, such as the QILT and TEF, place institutional pressure on teaching and learning outcomes.

In addition to focusing on student learning metrics, individual educators responsible for designing and delivering accounting curricula are experiencing competing demands. Large class sizes, heavy teaching and preparation loads, increased levels of administration, changing technologies and limited time and support for research (Freeman et al., 2008; Burritt et al., 2010; Cappelletto, 2010) shape the priorities of teachers and the time afforded to developing quality in teaching and learning. In 2012, The American Pathways Commission on Higher Education (Pathways Commissioners, 2012) identified specific barriers to enhancing teaching quality including faculty lacking formal teaching experience, knowledge and development opportunities; lack of incentives and reward structures promoting student centeredness and curricular innovation; and lack of understanding of the importance of sound pedagogy (Behn et al., 2012; Pathways Commissioners, 2012).

In the context of these competing demands, without the overt support of management or an established institutional culture that rewards and promotes teaching and learning, activities for revising, upskilling or innovating teaching and curricula are delayed or suppressed. Academics play an important role in driving change to innovate curricula despite barriers, because ‘without the commitment of accounting educators and practice colleagues to challenge the institutional cultures and structures at the root of these impediments, sustaining renewal and innovation in accounting education will continue to be limited’ (Behn et al., 2012, pp. 599–600). Renewing the curriculum is imperative to ensuring that student learning is aligned with what the profession requires of accounting graduates.

3 Broadening accounting curricula: professional skills, values, ethics and attitudes

Internationally, accounting educators use curricula to develop students’ professional skills and competencies (Kavanagh and Drennan, 2008; Hancock and Freeman, 2010; Behn et al., 2012; Mungal and Cloete, 2016). With the changes to the accounting profession over the years, it is also essential that curriculum engages students in the areas that will best prepare them for the contemporary workplace. Recently, an Australian-wide study by O'Connell et al. (2015) published by the national accounting charter, CPA Australia, reported that while accountants have retained core knowledge areas, the profession, like other facets of society, is being transformed. Specifically, new entrants to the profession are required to not only possess well-developed professional skills but also an awareness of professional values, ethics and attitudes.

Focusing on professional skills is not a new concept, with literature reporting a paucity in the development of accounting students’ generic skills over the last decade (see, de Lange et al., 2006; Sin et al., 2007; Freeman et al., 2008; Kavanagh and Drennan, 2008; Hancock et al., 2009; Jackling and de Lange, 2009; Cappelletto, 2010). These generic or non-technical skills include communication, interpersonal skills, critical thinking, leadership, problem-solving, technological competence, planning and teamwork (Hancock et al., 2009). Concerningly, graduates themselves have also reported that generic skills are not adequately taught in their accounting degree programme (Jackling and de Lange, 2009).

As generic skills are recognised as underdeveloped, so too are the professional aptitudes of ethics and corporate governance (Gray et al., 1994; Jackling and de Lange, 2009; Dellaportas et al., 2014). Teaching ethics in accounting education is an issue of international concern (Cooper et al., 2008) and despite increasing attention on ethics education and reports of educational interventions, researchers continue to claim that ethics in accounting education is still not addressed adequately in most higher eduction institutions (Gaa and Thorne, 2004; Fisher et al., 2007; Dellaportas et al., 2014). Ethics education in accounting deserves particularly close attention because ‘[i]mproperly educated/trained accounting practitioners can cause a lot of harm (as evidenced by the unethical financial scandals which are featured too often in news headlines around the world) given the way in which accounting helps to shape wider society’ (St. Pierre et al., 2009, p. 127).

To address shortcomings in these essential skills and competencies, professional bodies responsible for accreditation of institutions and professional membership have set benchmarks on technical and non-technical skills for accounting graduates. For example, in 2017, the Australia and New Zealand Professional Accreditation Guidelines1 were released, embedding ethics within core accounting and professional competencies such as intellectual, technical and functional, personal, organisational and business management, and interpersonal and communication skills.2 Learning this diverse set of skills helps equip accounting professionals to fulfil their demanding roles.

With all this in mind, questions arise as to how accounting educators might design curricula and employ pedagogical strategies that enable students’ development of technical and non-technical skills and competencies. However, the question remains as to whether it is sufficient that students demonstrate a particular skills set and knowledge base at one point in time, or whether richer, longer-term professional development is possible through students learning to self-assess their capabilities, see the connections of their learning across contexts, and judge their own professional knowledge and performances. If the latter, how then can educators facilitate students’ self-analysis of the development of professional values, attitudes, skills and ethics? We argue here that the key is through pedagogical practices that support lifelong learning – that teach students to learn how to learn.

4 Integrative learning

One of the great challenges in higher education is to foster students’ abilities to integrate their learning across contexts and over time. Learning that helps develop integrative capacities is important because it builds habits of mind that prepare students to make informed judgments in the conduct of personal, professional, and civic life… (Huber and Hutchings, 2004, p. 1)

Integrative learning is a pedagogical approach focusing attention on sustainable and lifelong learning. It may not come as a surprise that students can encounter fragmentary learning experiences in their higher education programmes, and as a result, fail to make meaningful connections within and across subjects and disciplines. By building integrative learning capacities within curricula, students can better negotiate threshold concepts, apply theories to various contexts or problems and carry disciplinary skills and understandings from one learning landscape to another.

Integrative learning was developed in response to apprehensions that the structure of higher education programmes may be seen as a set of disparate courses3 that emphasise discipline-specific content and provide little that is naturally, personally meaningful (Blackshields et al., 2015). In the early 2000s, educational researchers became interested in detailing instances of deliberate integrative learning design. This interest arose in response to a call by the Association of American Colleges and Universities (AAC&U, 2002), for universities to support students to develop capacities to make meaningful connections across knowledge domains, contexts (formal and informal learning spaces) and time (lifelong learning). In their seminal work, Huber and Hutchings (2004), Klein (2005) and Higgs et al. (2010) have propagated the meaning of integrative learning to articulate a vision for student-centred learning in higher education.

Integrative learning opportunities teach students metacognitive skills for self-awareness and self-regulation (Higgs et al., 2010). Learning theories that have been drawn upon to explain and underpin this development include self-directed learning (Brookfield, 1986), metacognition (Glaser, 1984), reflection (Schon, 1983) and ‘learning how to learn’ (Fink, 2003). However, as Huber and Hutchings (2004, p. 7) conclude, ‘Reflection. Metacognition. Learning how to learn. Whatever the language or lineage, the idea of making students more self-aware and purposeful—more intentional—about their studies is a powerful one, and it is key to fostering integrative learning’. These are the building blocks of lifelong learning.

Helping students develop strategies to connect their learning within and across contexts and discipline domains requires intentional teaching (Huber and Hutchings, 2004; Huber et al., 2005; Blackshields et al., 2015). Bloom's revised taxonomy (Anderson et al., 2001) has been universally employed in course design to evaluate and shape learning opportunities that enhance deep learning and is one approach to support educators to intentionally embed integrative learning into curriculum.

The revised taxonomy features two dimensions: cognitive processing and knowledge. The cognitive processing dimension reflects the type of knowledge involved in a particular learning activity, with six categories, spanning lower-order thinking through to higher-order thinking: remember, understand, apply, analyse, evaluate and create. The later categories of analysing, evaluating and creating are closest to describing integrative learning activities. The knowledge dimension describes the degree to which students know or are aware of their own cognition, with four types of knowledge: factual, conceptual, procedural and metacognitive. The latter is aligned with knowledge acquired through integrative learning.

The revised taxonomy is useful in curricular design, particularly for planning learning activities and writing learning outcomes statements. In course-level learning outcomes statements, a verb is associated with the intended cognitive process, while an object describes the knowledge or skill item students are expected to learn. For example, by participating in this subject, students will analyse (verb) the changing role of accounting in the business environment (object).

Several studies demonstrate the utility of embedding integrative learning into accounting education. This can be seen in accounting studies that focus on capstone courses (Stanley and Marsden, 2013), industry mentoring (Adler and Stringer, 2016) and the enhancement of generic skills (Sin et al., 2007). Such studies acknowledge that ‘a holistic or integrated perspective needs to be sought, where creativity, design and integration are critical components of a future accounting curriculum’ (McGuigan, 2015, p. 201).

Integrative learning can be applied across various levels of a degree programme, including students who are in their first year. In a recent study by Mungal and Cloete (2016), authentic assessments are used to support transitioning first-year students into higher education to start assimilating theory with real-world applications. Their study, however, does not clarify the efficacy of integrative activities for all first-year students, focusing instead on those students who are underprepared or direct school leavers. Their study presents authentic assessments as one approach to developing students’ integrative learning capacities and employability skills, without explication of the non-assessment-related teaching activities that support learning. Thus, although employing integrative learning in first-year accounting education and at various levels of the curriculum is crucial for initiating integrative thinking and capacity, it remains underexplored in the literature.

5 Accounting education scholarship

In order to create new ways of thinking and an integrated perspective, accounting higher education programmes need to be (re)designed in a way that facilitates such learning. It seems to be that an emphasis on accounting education research is central to the future accounting professional agenda. (McGuigan, 2015, p. 201)

Accounting education research is experiencing international growth, particularly in the United States, Canada, Australia, New Zealand and Europe (Apostolou et al., 2015). This growth is encouraging, particularly in the light of education research often not being considered to be of equal importance as other fields of accounting research (St. Pierre et al., 2009). Universities’ current emphasis on research quality, as determined by journal rankings, often acts a deterrent to the pursuit of accounting education research (St. Pierre et al., 2009; Wilson, 2011; McGuigan, 2015; Sangster, 2015). Ranking systems attempt to quantify quality and may act as a significant barrier to research innovation in many disciplines.

To improve our core practice in accounting departments – student learning – academics must engage in scholarship and transcend the negative framing of accounting education research (McGuigan, 2015). If academics were supported to research their own (and colleagues’) teaching practice, teaching would improve, as would student learning, graduate outcomes and institutional reputation on quality indicators. There is, therefore, a strong case for academics to engage in education scholarship as a legitimate field of research (St. Pierre et al., 2009). In contrast to other disciplines within higher education, recognition of education research as a priority area has been slow on the uptake in the discipline of accounting.

In the broader higher education context, recognition of the imperativeness of scholarly teaching and enquiry is growing. In many disciplines, it is now understood that good teaching is crucial to student learning and that ‘good teaching means that faculty, as scholars, are also learners’ (Boyer, 1990, p. 24). Learning about our students, our teaching practices, our strengths and what we can improve is a systematic process that is encapsulated by the term ‘the scholarship of teaching and learning’ – better known as SOTL for short.

Boyer introduced the term ‘scholarship of teaching’ in 1990 to legitimise academic research on teaching. SOTL involves evaluating, extending and transforming teaching through the systematic enquiry of interrogating one's own teaching and learning and making these scholarly processes and findings transparent and publically available for peer review (Boyer, 1990; Trigwell and Shale, 2004). The term ‘scholarship’ is akin to integrative learning, entailing ‘stepping back from one's investigation, looking for connections, building bridges between theory and practice, and communicating one's knowledge effectively to students’ (Boyer, 1990, p. 16).

SOTL in accounting education is essential for evaluating student learning and alignment within courses. St. Pierre et al. (2009, p. 129) claim multiple benefits to accounting education scholarship:

Beyond the practical benefit that education research provides to those who read it by informing them of effective teaching approaches and practices, research benefits those who conduct it. Research in general makes us into more enquiring individuals, more reflective practitioners, and assists our teaching by making us better scholars. But research does not, in itself, make things any better for our students unless it can be woven into our teaching practice so as to generate similar impacts upon our students.

Without systematic enquiry, good practice may devolve, learning aims and purposes may become misaligned, and intended student learning outcomes may not be attained. This type of evaluation requires more than the standardised teacher survey, with its pre-set questions and measures. It involves taking a scholarly, methodological approach to researching teaching and learning, employing rigorous questioning to elicit constructive feedback from learners, for actionable and effective change. The study below presents a scholarly approach to transforming and evaluating a first-year accounting course to enhance integrative learning, to support the development of essential professional skills and competencies and lifelong learning.

6 The study

The course under review here is a mandatory first-year subject for undergraduates undertaking an accounting major. This long-standing course is the first in a Bachelor of Commerce (accounting) degree programme at one Australian university, with typical semester enrolments of over 800 domestic and international students. As discussed above, this study was based on investigating teaching, learning and curricula practices to improve alignment of student learning in the programme with the expectations of the accounting profession, and three research questions guided the enquiry: How does our current curriculum reflect a conception of accounting beyond purely technical functions and concepts? How aligned is our curriculum in communicating this conception? And, how can we embed integrative learning into first-year accounting curriculum?

6.1 Methodology

Following Kemmis et al. (2014), a critical participatory action research methodology was employed. Critical participatory action research involves ‘self-reflective spiral of cycles of planning, acting and observing, reflecting and then re-planning in successive cycles of improvement’ (Kemmis et al., 2014, p. 2). The purpose of this methodology is to change social practices, that is, action research is ‘practice-changing practice’ (Kemmis, 2009). Critical participatory action research aims to change practice (habitual or customary action) into praxis (evidence informed action), through critical reflection and systematic research. Through the cyclical process, practitioners come to understand and learn as practices are changed and improved, enabling new knowledge to emerge. In higher education, action research has been used as a form of collaborative critical enquiry that enables teams of academics to improve practice, skills and conditions of learning and teaching by investigating student learning, teaching or curricular problems (Zuber-Skerritt, 1992).

Action research aims to change three domains of practice: the practitioners’ practice, their understandings of their practices and the conditions in which they practice (Kemmis, 2009). Given the entanglement of the researcher in the research, it is imperative to make explicit the roles of those involved. This study comprised four researchers. One researcher is subject coordinator of the first-year accounting course under transformation and investigation. As such, their teaching, learning and curriculum design practices and changes to practice have a direct impact on the learning experiences provided to students through the processes and findings of this research. Another researcher is a member of the teaching staff in the named accounting course, whose teaching practices are changed and reflected upon in this study. The two remaining researchers are academic developers, one of whom is at the institution under investigation, who bring curriculum expertise and importantly, further learning through the action research spiral.

Our critical participatory action research cycle began with a review of current teaching materials and communications, including the course outline, learning outcomes statements, assessments, online learning platform, resources, case-studies, exemplars, tutorial activities and lecture slides in terms of the research questions. Also, given that alignment is a central priority for institutional and student success (Felton et al., 2016), our review of the course was informed by the principles of constructive alignment (Biggs, 1999). That is, we evaluated whether the teaching and learning activities and assessment tasks were aligned with the learning outcomes statements (Biggs, 1999).

In the following semester, changes to improve teaching materials and practices were implemented and evaluated. Students’ and tutors’ perceptions were analysed using separate questionnaires, for which Human Research Ethics approval was obtained. The two questionnaires contained questions concerning the skills and competencies benchmarked as essential for accounting graduates by the professional bodies, and other accounting higher education literature (e.g. O'Connell et al., 2015). The questionnaires were administered at the end of the semester, separately to students and teachers, using the survey software Qualtrics.

The link to the first questionnaire (see Appendix I) was posted as an announcement on the course online learning platform, with students self-selecting to participate. From an approximate enrolment of 800 students, 89 students submitted a response, equating to a response rate of 11 percent. The link to the second questionnaire (see Appendix II) was emailed to each of the eleven teaching team tutors, with eight submitting a response; a response rate of 72 percent. The questionnaires included open and closed questions on participants’ experience of the redesigned course, including their perceptions of the development of professional skills, values, attitudes, ethics and competencies. Quantitative data were analysed using basic descriptive statistics. Qualitative data were analysed in three stages, following processes endorsed by Creswell (2013). First, open coding was performed independently by two researchers using in vivo codes that use participant's exact words. Second, inter-coding reliability was sought as the researchers came together to discuss and negotiate code names, and the coding of specific text for consistency of coding approach. Third, a coding system was agreed upon, codes were then collaboratively collated into broader themes and then collated again for analysis under the headings: perspectives on ‘accounting and its societal impact’; skills development; and enhancing integrative learning. These three are discussed in section 6.17.

Our critical participative action research process entailed a review of the three pillars of constructive alignment: course learning outcome statements; assessment tasks; and teaching and learning activities (Biggs, 1999). In this context, the existing and transformed practices are presented in the following section.

6.2 Transforming course learning outcome statements

Course learning outcome statements detail the knowledge, skills and competencies a student is expected to learn/demonstrate by the end of the course. For effective teaching, educators need to align course content, teaching and learning strategies and resources, and assessment methods, with these learning outcome statements (Biggs, 1999).

The original course learning outcome statements (OCLOSs) (see Table 1) were reviewed for (i) reference to the social impacts of accounting; (ii) generic skill development; and (iii) opportunities for integrative learning. Bloom's revised taxonomy for learning, teaching and assessment (Anderson et al., 2001) was used to evaluate the OCLOS. The original and revised CLOSs are presented in Table 1.

Table 1. Comparison of original and revised course learning outcome statements (CLOS)

	Original CLOS	Revised CLOS
Course learning outcomes statements	Identify users of financial information and the use of the information for decision-making in business	Evaluate the impact of accounting in a social context in relation to contemporary issues, ethical appreciation and responsible judgement making
	Understand and explain underlying accounting concepts and link them to the recording process and to the reporting of financial information	Analyse the changing role of accounting in the business environment
	Account for company operations and main elements of financial statements, including assets, liabilities, equity, income and expenses	Apply elementary technical competence to company operations through financial statement activities, including recording transactions, adjusting and closing entries, and preparation and communication of financial reports
	Ability to record adjusting entries, closing entries and reversing entries	Demonstrate creative and critical thinking to challenge the presentation and assumptions of accounting information in decision-making
	Ability to prepare a set of financial statements for both internal and external users	Communicate and work effectively in teams

First, the verbs in the OCLOS were evaluated against the cognitive process dimensions of Bloom's revised taxonomy, revealing an emphasis on lower and mid-level dimensions of remembering, understanding and applying. In a first-year course, these dimensions are not surprising; however, there was scope to develop students’ integrative capacities for learning beyond recall and application.

Second, the objects in the OCLOS emphasised: naming stakeholders of financial information; explaining accounting concepts and practices; and performing basic accounting techniques (e.g. adjusting entries and preparing financial statements). When evaluated against the knowledge dimension of the revised taxonomy, the OCLOS failed to move beyond procedural knowledge. Missing from these statements were indicators of generic skill development, accounting within a broader context, and professional competencies, such as judgement, thus, eluding integrative learning outcomes.

The course learning outcome statements were revised (RCLOS) to explicate a broader definition of accounting, exposure to generic skill development and integrative learning. The RCLOSs acknowledge the role of accounting in society (RCLOS1) and business (RCLOS2), highlighting the impact of decision-making judgement and ethics. Whereas the OSLOS lacked reference to generic skill development, two RCLOS (RCLOS4 and RCLOS5) address generic skill development, including creativity, critical thinking (incorporating problem-solving), communication and teamwork. These RCLOSs highlight the interconnectedness of financial decisions and organisational impact on society and focus on the middle-range knowledge domains (evaluating, analysing and applying) as appropriate for first-year university students. While these RCLOS have been through a series of iterations and are still partial, they now reflect opportunity for students to develop integrative learning capacities.

6.3 Transforming assessment

Assessment is a central feature of the curriculum that powerfully shapes how students learn and what they achieve (Boud, 2010). Improving assessment practice has a huge impact on the quality of learning student's experience. When thoughtfully designed, assessment can be a conduit for students to receive feedback on the development of specific knowledge, skills and competencies and a mechanism for evaluating achievement of desired learning outcomes.

In this stage of the review, the original assessment tasks were mapped against the three research areas of enquiry (broader definition of accounting, exposure to generic skill development and integrative learning). The original and revised assessment tasks are presented in Table 2.

Table 2. Comparison of original and revised assessment tasks

Original assessment tasks

Revised assessment tasks

Assessed Coursework (20%)

Students are required to individually answer weekly questions before their class. There are six (6) unseen questions distributed randomly in class throughout the session (weeks 3–13). The best five attempts contribute to the final mark (i.e. 5 × 4%)

Assessed Coursework (20%)

Reflective tasks 1 and 2 handed in class – 10%
- Week 2 – What is your understanding of accounting and society?
- Week 12 – Thinking about your engagement with the unit, what does accounting in society now mean to you?
Diagnostic test – 10%

A written class test, comprising ‘discuss’, ‘explain’ and ‘analyse’ questions, designed to evaluate familiarity with key areas of the course (namely, the holistic nature of accounting in society)

Assignment (30%)

Individual completion of an online accounting practice set detailing an accounting cycle. This assignment requires technical and advanced understanding of accounting concepts and skills to complete

Case study (20%)

This is a research-based case study written assignment, exploring accounting and accountability issues in society. Students are required to work in teams to write and submit a report, a summary of which is presented as a team in class and peer evaluated

Practice Set (20%)

Class test

A written class test that gives students timely feedback on their performance relating to ‘Financial Accounting for Business’ topics and the accompanying practice set. The test is sat under examination conditions.
A practice set

Students are individually required to complete a short online accounting practice set, outside of class, between weeks 7 and 11

Final Examination (50%)

Three hour written examination, covering the following topics:

Financial reporting assumptions
General journals
Adjusting entries
Closing entries
Bank reconciliations and internal controls
Accounting for retail
Depreciation

Final Examination (40%)

Two hour written examination, covering the following topics:

Ethics
Research in accounting
Social and environmental accounting/accountability
General journals
Adjusting entries
Financial statements and closing entries

The original assessment tasks consisted of three activities. The first task required students to answer six questions that tested knowledge of coursework material and privileged content memorisation. These were given prior to class, throughout the 13 week semester, with five of the six questions being included in a summative mark (worth 20 percent). The second task (worth 30 percent) comprised an online accounting practice set that employed accounting concepts within a simulated business, aimed at testing students’ foundational technical accounting skills. The third task (worth 50 percent) was an end-of-semester examination, with multiple choice and short answer questions. These assessments had limitations: little scope for development of generic skills or reflective practices for enhancing connection-making; overemphasis on individual summative activities; and minimal formative assessment tasks to monitor student learning and provide constructive feedback. They were, however, consistent with the OCLOS.

To support a broader understanding of accounting, exposure to generic skill development and integrative learning opportunities, the teaching team transformed the assessment design to align with the new RCLOS. A broader definition of accounting is presented through the introduction of two integrative, reflective tasks that enable students to make connections between their prior knowledge and assumptions in the first 2 weeks of the course and revisit these conceptions and challenge them when reflecting again in week 12. A case study assignment was designed to further develop these integrative skills through examining students’ ability to evaluate accounting issues within a broader societal context. The case study also provides an opportunity for students to develop crucial generic skills: teamwork; communication; and creative and critical thinking.

The revised assessment tasks offer a balance between formative and summative tasks, individual and group activities, technical and generic skill development, and reflective and content-based assessments. The new assessment structure was designed to support the development and assessment of attainment level of specific professional skills and capabilities – creative and critical thinking, and communication and teamwork skills (RCLOS4 and RCLOS5). The revised assessment tasks provide intentional opportunities (Blackshields et al., 2015) for integrative learning through self-awareness (Huber and Hutchings, 2004) and metacognitive development as students consider the role of accounting in society and the kind of practitioner they want to be within society (Pintrich, 2002).

6.4 Transforming teaching & learning activities

Furthering constructive alignment with the RCLOS and assessment tasks, and after mapping against the three research areas of enquiry, the teaching topics, prescribed readings and learning activities also underwent transformation. The original and revised lecture topic outlines are presented in Table 3.

Table 3. Comparison of original and revised teaching topics, prescribed readings and learning activities

Week	Original teaching topics, prescribed readings and learning activities	Prescribed textbooka chapter readings	Revised teaching topics, prescribed readings and learning activities	Prescribed textbookb chapter readings
1	Role of accounting & ethics Guest speaker 1	Chapt.1	Accounting, accountability and society This week focuses on: ‘Accounting’ and accountability in the context of society as being broad and complex; the nature of accounting as changing; and the identification of multiple stakeholders and their information demands	N/A – teacher curated resources
2	Financial statements and accounting assumptionsc Guest speaker 2	Chapt.2	Accounting for organisations Guest speaker 1 This week focuses on employability for a future accountant, including what employers want and an understanding of accounting as the ‘language of business’	N/A – teacher curated resources
3	Recording transactions	Chapt.2 Chapt.3	Ethics This week focuses on defining/understanding ‘ethics’, ethical codes of practice and dilemmas that relate to business and accounting	N/A – teacher curated resources
4	Adjusting entries and preparing financial statements	Chapt.4	An introduction to research in accounting This week focuses on the purpose and aims of research in accounting; different types of research; examples of accounting research; and how accounting research does/can progress (or stall) accounting in society	N/A – teacher curated resources
5	Completing the accounting cycle	Chapt.4 Chapt.5	An introduction to accountability for sustainability This week focuses on social and environmental accounting, sustainability and accountability; opportunities and limitations of social accounting and sustainability; and critical analysis of examples/case study	N/A – teacher curated resources
6	Accounting systems (exclude MYOB)	Chapt.7	Professional business communication Guest speaker 2 This week focuses on gaining awareness and developing professional business communication skills.	N/A – teacher curated resources
7	Cash management and control	Chapt.10	Financial accounting for business: accounting cycle and double-entry accounting	Chapt.2
8	Accounting for retailing and inventory I	Chapt.6 Chapt.19	Financial accounting for business: recording transactions	Chapt.2
9	Accounting for retailing and inventory II	Chapt.6 Chapt.19	Financial accounting for business: adjusting entries	Chapt.3
10	Accounting for receivables	Chapt.18	Financial accounting for business: preparing and interpreting financial statements used for decision-making	Chapt.1 Chapt.3
11	Accounting for depreciation	Chapt.20	Financial accounting for business: closing entries	Chapt.3
12	Introduction to cash flow statement	Chapt.24	The future of accounting in society This week focuses on: opportunity (e.g. technological advances, soft skills, integrated environment and discipline); threats (e.g. technology, outsourcing, competition); rapid changes (e.g. sustainability, demographics, accountants role in society); and the implications of change on the sustainability of the accounting profession	N/A – teacher curated resources
13	Revision		Revision

^a Hoggett et al. (2015), Accounting, 9th edn (Wiley, QLD).
^b Carlon et al. (2015), Financial Accounting: Reporting, Analysis and Decision Making (Wiley, QLD).
^c Note: that the material covered in lectures from weeks 2 to 12 relates to a specific chapter of the textbook, on which tutorial questions are based.

The original teaching and learning activities focused on conceptions of accounting that are technical, numerical and standards based. For example, Table 3 shows that, with the exception of week 1, the original lecture topics were dedicated to technical content, namely, stages of the accounting cycle. A large (and expensive) textbook was used, with the lecture content requiring familiarity with 12 of 25 chapters. In sum, the original teaching and learning activities were consistent with the OCLOS and assessment tasks, which required procedural knowledge and the demonstration of lower and mid-level cognitive processes. This finding is consistent with literature concerning undergraduate accounting units, which has identified an overall lack of generic skill development and awareness of professional competencies and values that are beyond the technical and standards base (e.g. de Lange et al., 2006; Sin et al., 2007; Freeman et al., 2008; Kavanagh and Drennan, 2008; Hancock et al., 2009; Jackling and de Lange, 2009; Cappelletto, 2010).

The revised teaching and learning activities encompass creative and critical thinking, communication and teamwork skills, as well as technical skills. Topics reflect the teacher's aim to develop integrative thinking (see weeks 1–6 and 12 in Table 3). The course's direction and ‘tone’ are evident from the first lecture, where students are asked to start making connections between the role of accountants and the impact of accounting in society. The second lecture, which is presented by a guest industry speaker, extends this connection-making into an industry context. Thus, intentional opportunities for integrative learning are particularly evident in the first 2 weeks of the course.

Lecture and tutorial delivery and activities were also revised. The lecturer employed active learning strategies (including questioning, videos, ideas exchanges and debates) to break up delivery of content and to check understanding. Reliance on a prescribed textbook is minimised, to provide space for students to practice and develop critical thinking through scaffolded activities. Instead, journal articles, guest speakers and other resources are employed to support integrative learning.

In the redesigned tutorial programme, students are provided with real-life case studies to demonstrate practical applications of key concepts. Active learning strategies are used to scaffold students’ critical thinking, including group discussion, mind-maps, invoking prior knowledge and experiences, and problem-based activities. To prepare for the new style of tutorial delivery, team meetings were held to train tutors, before semester commenced. Tutorials also served as a forum for providing feedback and supporting assessment tasks, for example, discussing assessment rubrics and how to use peer feedback.

7 The impact of transformation

The redesigned curriculum was implemented in first semester of 2016. At the semester's conclusion, students (n = 89) and teaching staff (n = 8) were surveyed to elicit perspectives on how the subject had impacted their (i) understanding of the social impacts of accounting, (ii) development of generic skills and (iii) capacity for integrative learning.

7.1 Perspectives on accounting and its societal impact

Almost 80 percent of students who responded to the survey (n = 70) were able to articulate a broad definition of accounting and its impact on society. When asked to describe what ‘accounting in society’ meant to them, students used terms such as ‘relationship’, ‘responsibility’, ‘complex/many aspects’, ‘global/international’, ‘citizen/society’, ‘decision-making’ and ‘ethical’. As one student summarised: ‘(It's) not only the financial procedures but also how stakeholders have a large role in society, through accounting and by being accountable in regards to certain aspects of society’; that it includes ‘being accountable; not just financial; not quiet, boring or sterile; [it] fits into everyone's day-to-day lives; [there are] ethical aspects’. Only two responses were inconsistent, referring back to accounting as solely financial or technical.

Several students (n = 10) claimed that conceptions of accounting presented in the subject had been unanticipated: ‘[it was] less technical and more balanced with the social side… not a bad thing, just caught me off guard’. Another stated that it was surprising because they had been informed that first-year accounting was all ‘worksheets’. For those who indicated that, it was what they expected, rich descriptions of external workforce drivers and contextual factors of accounting were offered: ‘[I]t has evolved from ‘office-based cubicles’ to a more integrated and more social environment, focusing on other aspects of accounting such as ethics, society's perception on accounting, technology-based accounting as well as the environmental aspects of what accounting is’. Others viewed this as a learning experience: ‘I learned accounting is not just calculating, it is more like a language and culture’.

Tutors indicated that this approach to teaching accounting required understanding beyond the accounting cycle. Reflecting on students’ learning, one tutor highlighted that ‘the students’ horizons would be broader now and they would look at accounting not as a technical function only, but an aspect which has many stakeholders with far reaching consequences and influences’. Another tutor extended this by identifying that the revised approach to teaching accounting includes an evaluation of accounting, not just the mechanisms of accounting. In their words:

In situating accounting in society we not only focus on what accounting is and how we do it, but also on WHY we do accounting. Once we think about why we do accounting – to be accountable for our actions and to use the information to make decisions – we then start to think about who is affected by accounting… Then the realm of accounting expands to being more than just debits and credits, but a means by which society is constructed and shaped.

These findings indicate that, with the exception of a relatively small number of students, teachers and students developed a contextual and relational appreciation for accounting and its role within society, broader than a merely technical function. Considering the wider implications and impacts of accounting within society marks a move towards developing emerging responsible citizens (Huber and Hutchings, 2004) and addresses concerns that accounting curricula have been too narrow in scope (O'Connell et al., 2015).

7.2 Perspectives on skills development

Students and tutors also provided feedback on professional skills development, including technical, leadership, self-management, application (including critical thinking), interpersonal and communication, creativity and ethical appreciation. In total, awareness of professional values, such as professional judgement and ethics in decision-making, were rated highly with 88 percent of student responses (n = 79) indicating this skill was ‘very developed’ during the course. This result suggests the efficacy of embedding ethics-related interventions into curriculum and speaks to the extant accounting literature that urges a focus on teaching accounting ethical practices and decision-making (Gray et al., 1994; Jackling and de Lange, 2009; Dellaportas et al., 2014).

Eighty percent of students (n = 72) perceived that the course equally developed three types of professional skills: (i) technical, including, numeracy, measurement, compliance and reporting; (ii) interpersonal and communication skills, including, working in teams and with culturally diverse people; and (iii) application skills, such as intellectual curiosity, research, enquiry, analytical thinking and problem-solving. It is interesting that these three were rated equally, suggesting that students value learning about the technical functions, but also the generic skills that enable accountants to communicate, adapt and develop professionally. Finally, 68 percent of students (n = 61) reported the highest category (‘very developed’) for leadership and self-management skills during the course. This finding counters studies (e.g. de Lange et al., 2006; Sin et al., 2007; Freeman et al., 2008; Kavanagh and Drennan, 2008; Hancock et al., 2009; Jackling and de Lange, 2009; Cappelletto, 2010) that identify a lack of generic skill development in accounting students.

Tutors’ perceptions support the findings from students, with ethical appreciation also rating as the skill most developed during the course. Tutors suggested that the course was effective in facilitating ‘students’ thinking and participating’, with one tutor suggesting that ‘students are now able to think broadly about the role of accounting’, and are aware of ‘human interaction’ and ethical and moral responsibilities. Another tutor concurred, that it was ‘great to have [students] engage with the code of ethics AND apply it to scenarios, as this is where the value lies’. Similar to students’ perceptions, tutors also perceived technical skills and the application skills of problem-solving and critical thinking, as important.

7.3 Perspectives on enhancing integrative learning

One of the motivations for revising the curriculum was to embed integrative learning opportunities to enable students to make connections between their new learning, complex situations, experiences within and outside the university, and into their future professional lives (Huber and Hutchings, 2004; AAC&U, 2017). One student described this realised aim of the revised course: ‘[I]t forced us to focus more on the lectures and in that way “think” more about social elements of accounting’. Another student reflected on their own learning journey during the course, stating: ‘[it] helped me build inner confidence and show how life is not as scary as first thought to be!’ This statement suggests that an integrative learning pedagogy enables connections to be made between a professional role, values of the profession and the effects of individuals’ decisions on others/society.

Students reported that guest speakers from industry also facilitated connection-making to future career paths. One student indicated that the guest lecturers ‘helped me understand my future perspectives and where I want to go in the future, what fields and opportunities there are’. Another student reported: ‘[I]t helped show the future of accounting is changing over time and the traditional roles of accounting and the perceptions are constantly evolving and the different skill sets are needed to adapt to the working environment’.

Perhaps one of the most effective integrative learning opportunities involved embedding personal reflection tasks, requiring students to reflect on the kind of professional they want to be. Those who indicated that accounting was their chosen career path, articulated a range of options and roles, organisation size and culture, for example, ‘a company where I can strive to continually develop my skills and follow/become a leader who is open-mined’. Reflecting on how their current learning and activities might impact their future, one student responded: ‘I learned I should take on more opportunities outside the classroom’.

Tutors’ responses were suggestive of a new-found understanding of the potential of integrative learning to improve learning outcomes. When asked about their most successful teaching experiences, a range of responses were elicited, such as, that it was a more participative learning environment and that group work occasioned ‘students thinking and participating, not just listening to the teacher the whole time’. Reflecting on the assigned tasks, one tutor commented: ‘I think the reflection in week 12 highlighted that for the majority of students accounting has a broader horizon then they previously thought. They appreciated the impact of accounting on multiple stakeholders and the consequences of that… For me, as an accounting teacher, the highlight was to see the students understanding the role of accounting in society. Made it all worthwhile’. The teaching team also offered feedback to further improve the course in subsequent semesters, including providing students with more support around the thinking and writing process prior to the week 2 reflective task submission.

The most insightful comment on the course transformation was written by a returning student: ‘Even though I have done this [subject] before, I feel it was a better experience then last time. I have learnt more in the last 5 weeks then I did in the whole other semester: better teaching, lecturing and tutorials’. This comment may explain why the student enrolment attrition rate dropped dramatically from 16 percent to 3 percent since the previous semester. In the light of this particular comment, the attrition rate and the aforementioned findings from analysing students’ and tutors’ perceptions of the transformed curriculum, there is evidence to suggest that the transformed curriculum provides students with an improved course learning experience, if not improved learning outcomes.

8 Conclusion

This paper contributes to extant literature by highlighting the importance of integrative learning in contemporary accounting curricula and by strengthening the argument for more explicit SOTL processes in accounting education, to improve student learning. By developing more self-aware, deeper learners, through embedding integrative learning opportunities into curricula, we are responding to the need to prepare work-ready accounting graduates.

This study had limitations, and results need to be considered accordingly. First, this research was restricted to data on one course redesign. Therefore, this case study could be considered a baseline for colleagues attempting to redesign courses using the same theoretical framework and methodology. Second, stakeholder perspectives were restricted by employing only one method (survey) of data collection. To expand this evidence base, interviews or focus groups with students and tutors could be utilised to gain deeper understanding of their perceptions; as well as interviews with external stakeholders, such as members of the professional bodies, to examine whether the changes better reflect what they need in and of accounting graduates. Third, to protect respondents’ anonymity, demographic data were not collected. We recognise that this means that we cannot shed light on the potential impact of non-response bias. Fourth, the survey produced a low response rate of 11 percent which also points to the potential limitation of non-response biases; for example, those students who responded may have been those who most actively engaged with the course and thus developed their understanding. Fifth, although survey responses were anonymous, we recognise the small number of teaching staff means that individual responses were potentially identifying, and therefore, overall survey responses may have skewed towards more positive than constructively critical reflections on the changes made. Action research involves reflecting on practice change, so while it was thus important to capture the perceptions of all the teaching practitioners involved, we recognise that these factors are limitations.

At the same time, this case study may provide impetus for colleagues to similarly engage in SOTL processes to transform accounting curricula to enhance integrative learning. It may also serve as an exemplar for implementing integrative learning design and pedagogical change. It should be noted, however, that any changes to a course must be considered within the broader context of the overall degree programme learning outcomes, as well as Department or School resources. Indeed, the significant investment of teachers’ time and the whole of teaching team training needed to transform a course must be factored into the planning process.

The benefits of this research study were not limited to the students or teachers. By engaging in this study, the team of researchers experienced a learning transition, from teaching practice to praxis. Engaging in education research, despite the barriers, can be transformational for both teachers and students, which makes it imperative. As McGuigan (2015, p. 201) argues, ‘accounting education research is central to the future accounting professional agenda’. It is up to us as educators and researchers to commit to achieving quality outcomes in this critical arena.

Notes

1 For references, see https://www.cpaaustralia.com.au/academics/accreditation-guidelines-for-higher-education-programs/professional-accreditation-guidelines.

2 These professional skill sets are cross-referenced to the accounting threshold learning outcomes for Accounting Bachelor and coursework Master degree graduates: judgement; knowledge (disciplinary, theoretical and technical); application skills; communication and teamwork; and self-management (Hancock and Freeman, 2010, p. 10).

3 This term may vary in institutional contexts. Courses may be referred to as subjects or units of study.

Appendix I: Students’ Questionnaire

Having nearly completed [FIRST-YEAR ACCOUNTING SUBJECT], did the content meet your expectations? Please explain your response.

Yes / No / Unsure

Explain:

What does ‘Accounting in Society’ mean to you?
As discussed in [FIRST-YEAR ACCOUNTING SUBJECT], professional accounting bodies seek graduates with specific skills and competencies. Listed below are eight key skills and competencies that have been identified by some of the professional accounting bodies.

Please respond to the three questions for each of the eight skills/competencies listed below.

Technical and functional skills including numeracy, measurement, and compliance and reporting.
1. To what extent do you think that you have developed this skill /competency in [FIRST-YEAR ACCOUNTING SUBJECT]? Please indicate and explain your response:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. In your view, how, if at all, does [FIRST-YEAR ACCOUNTING SUBJECT] support the development of this skill/competency?
3. How do you understand the relevance of this skill/competency for your future career in accounting? Please explain your response below.
Leadership including providing vision, taking the lead on projects, and managing team relationships.
1. To what extent do you think that you have developed this skill/competency in [FIRST-YEAR ACCOUNTING SUBJECT]? Please indicate and explain your response:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. In your view, how, if at all, does [FIRST-YEAR ACCOUNTING SUBJECT] support development of this skill/competency?
3. How do you understand the relevance of this skill/competency for your future career in accounting? Please explain your response below.
Self-management including self-organisation and self-learning.
1. To what extent do you think that you have developed this skill/competency in [FIRST-YEAR ACCOUNTING SUBJECT]? Please indicate and explain your response.
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. In your view, how, if at all, does [FIRST-YEAR ACCOUNTING SUBJECT] support the development of this skill/competency?
3. How do you understand the relevance of this skill/competency for your future career in accounting? Please explain your response below.
Application skills including critical thinking and analysis, and problem-solving
1. To what extent do you think that you have developed this skill/competency in [FIRST-YEAR ACCOUNTING SUBJECT]? Please indicate and explain your response:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. In your view, how, if at all, does [FIRST-YEAR ACCOUNTING SUBJECT] support the development of this skill/competency?
3. How do you understand the relevance of this skill/competency for your future career in accounting? Please explain your response below:
Interpersonal and communication skills including working in teams and with culturally diverse people.
1. To what extent do you think that you have developed this skill/competency in [FIRST-YEAR ACCOUNTING SUBJECT]? Please indicate and explain your response:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. In your view, how, if at all, does [FIRST-YEAR ACCOUNTING SUBJECT] support the development of this skill/competency?
3. How do you understand the relevance of this skill/competency for your future career in accounting? Please explain your response, below:
Creativity including the ability to ‘think outside the square’ and come up with novel solutions to existing problems
1. To what extent do you think that you have developed this skill/competency in [FIRST-YEAR ACCOUNTING SUBJECT]? Please indicate and explain your response:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed Thank you very much for participating in this survey.
  Please explain:
2. In your view, how, if at all, does [FIRST-YEAR ACCOUNTING SUBJECT] support the development of this skill/competency?
3. How do you understand the relevance of this skill/competency for your future career in accounting? Please explain your response, below:
Ethical appreciation including awareness of professional values, professional judgement, ethics and attitudes in decision making.
1. To what extent do you think that you have developed this skill/competency in [FIRST-YEAR ACCOUNTING SUBJECT]? Please indicate and explain your response:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. In your view, how, if at all, does [FIRST-YEAR ACCOUNTING SUBJECT] support the development of this skill/competency?
3. How do you understand the relevance of this skill/competency for your future career in accounting? Please explain your response, below:
Intellectual Skills including intellectual curiosity, research, inquiry and analytical thinking, and ability to solve unstructured problems.
1. To what extent do you think that you have developed this skill/competency in [FIRST-YEAR ACCOUNTING SUBJECT]? Please indicate and explain your response:
  Very Developed; Developed; Somewhat Developed; Not very developed; Not at all developed
  Please explain:
2. In your view, how, if at all, does [FIRST-YEAR ACCOUNTING SUBJECT] support the development of this skill/competency?
3. How do you understand the relevance of this skill/competency for your future career in accounting? Please explain your response, below:

Do you find value in attending the lectures for [FIRST-YEAR ACCOUNTING SUBJECT]? Please indicate and explain your response:

Yes / No / Undecided

Explain:

Please rate the following statements 1–5 (where 1 is not at all and 5 is always)
In lectures I learn best when:

I listen to the ECH360 online recording post-lecture

1 2 3 4 5 N/A

The lecturer follows detailed PowerPoint slides for the duration of the lecture

1 2 3 4 5 N/A

The lecturer acts as a facilitator of discussion among the students, with no/little emphasis given to PowerPoint slides

1 2 3 4 5 N/A

I am taught the theory of a specific topic and given time to discuss in groups and response questions in the lecture

1 2 3 4 5 N/A

The lecturer talks to the students using PowerPoint slides that have gaps in content, which need to be filled in by students during the lecture

1 2 3 4 5 N/A

Other (please explain):

Do you find value in attending the tutorial classes for [FIRST-YEAR ACCOUNTING SUBJECT]? Please circle:

Yes / No / Undecided

Please explain your response:

Please rate the following statements 1–5 (where 1 is not at all and 5 is always)

In tutorial classes I learn best when:

I can complete tutorial activities in class individually

1 2 3 4 5 N/A

The tutor facilitates group discussion and reflection, using suggested topics and questions/themes

1 2 3 4 5 N/A

I can complete tutorial activities in class in groups

1 2 3 4 5 N/A

The tutor provides revision of lecture content in class

1 2 3 4 5 N/A

I complete the assigned homework individually before the tutorial class

1 2 3 4 5 N/A

Other (please explain):

A number of [FIRST-YEAR ACCOUNTING SUBJECT] lectures included presentations from external parties: careers advice from [ACCOUNTING INSTITUTION] (week 2); [PROFESSIONAL ACCOUNTANT] (week 3); and Professional Communications personnel (week 6).
Please rate the following from 1–5, (where 1 is not at all and 5 is extremely) in terms of how helpful these presentations were for:

Developing your understanding of accounting

1 2 3 4 5 N/A

Comment:

Developing your understanding of your future role as an accountant

1 2 3 4 5 N/A

Comment:

Motivating and assisting you to develop ‘soft skills’, such as critical thinking, communication, professional judgment and problem solving?

1 2 3 4 5 N/A

Comment:

On a scale of 1–5 (where 1 is Not at all important and 5 is Extremely important), could you please rate how important you think these skills are to the accounting profession and future accounting professional?

Critical thinking (defined as a process of conceptualizing, applying, analyzing and evaluating)

1 2 3 4 5 N/A

Reflection (defined as individuals undertaking a process of self-enquiry);

1 2 3 4 5 N/A

Problem solving (defining a problem, generating alternatives, and evaluating, selecting and implementing solutions).

1 2 3 4 5 N/A

Ethics is a key theme of [FIRST-YEAR ACCOUNTING SUBJECT]. Moral and ethical theories and ethics in the profession were discussed in week 3 and tutorial activities and assessment tasks were focused on contemporary ethical case studies.
As a result of your involvement in [FIRST-YEAR ACCOUNTING SUBJECT], do you think you are more aware of your ethical and moral responsibilities as a future accounting professional?
Please indicate and explain your response:

Yes / No / Not sure

Explain:

After learning of the diverse career paths and skills of professional accountants, where do you hope your accounting degree might take you in the future?
Do you have any further comment or feedback on [FIRST-YEAR ACCOUNTING SUBJECT] or on the development of the skills/capabilities set?

Thank you very much for participating in this survey.

Appendix II: Teachers’ Questionnaire

Having been involved in the [FIRST-YEAR ACCOUNTING SUBJECT] teaching team, do you think the content is what you expect in a first-year accounting unit? Please explain your response.

Yes / No / Not Sure

Explanation:

What does ‘Accounting in Society’ mean to you?
As discussed in [FIRST-YEAR ACCOUNTING SUBJECT] lectures and tutorials, professional accounting bodies are seeking graduates with multiple and diverse competencies and skills, and a holistic view of accounting and its role in business and society. Listed below are eight key skills and competencies.

Please provide a response to the questions for each of the eight skills/competencies listed below.

Technical and functional skills: including numeracy, measurement, and compliance and reporting.
1. To what extent do you feel that this skill/competency has been developed in students undertaking [FIRST-YEAR ACCOUNTING SUBJECT]? Please circle the most applicable statement:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. How, if at all, has [FIRST-YEAR ACCOUNTING SUBJECT] (the content and methods of teaching) supported the development of this skill/competency in students?
3. How do you understand the relevance of this skill/competency for your students’ future career in accounting? Please explain your answer, below:
Leadership: including providing vision, taking the lead on projects and managing team relationships
1. To what extent do you feel that this skill/competency has been developed in students undertaking [FIRST-YEAR ACCOUNTING SUBJECT]? Please circle the most applicable statement:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. How, if at all, has [FIRST-YEAR ACCOUNTING SUBJECT] (the content and methods of teaching) supported the development of this skill/competency in students?
3. How do you understand the relevance of this skill/competency for your students’ future career in accounting? Please explain your answer, below:
Self-management: including self-organisation and self-learning
1. To what extent do you feel that this skill/competency has been developed in students undertaking [FIRST-YEAR ACCOUNTING SUBJECT]? Please circle the most applicable statement:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. How, if at all, has [FIRST-YEAR ACCOUNTING SUBJECT] (the content and methods of teaching) supported the development of this skill/competency in students?
3. How do you understand the relevance of this skill/competency for your students’ future career in accounting? Please explain your answer, below:
Application skills: including critical thinking and analysis, and problem-solving
1. To what extent do you feel that this skill/competency has been developed in students undertaking [FIRST-YEAR ACCOUNTING SUBJECT]? Please circle the most applicable statement:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. How, if at all, has [FIRST-YEAR ACCOUNTING SUBJECT] (the content and methods of teaching) supported the development of this skill/competency in students?
3. How do you understand the relevance of this skill/competency for your students’ future career in accounting? Please explain your answer, below:
Interpersonal and communication skills: including working in teams and with culturally diverse people.
1. To what extent do you feel that this skill/competency has been developed in students undertaking [FIRST-YEAR ACCOUNTING SUBJECT]? Please circle the most applicable statement:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. How, if at all, has [FIRST-YEAR ACCOUNTING SUBJECT] (the content and methods of teaching) supported the development of this skill/competency in students?
3. How do you understand the relevance of this skill/competency for your students’ future career in accounting? Please explain your answer, below:
Creativity: including the ability to think outside the square and derive novel solutions to existing problems
1. To what extent do you feel that this skill/competency has been developed in students undertaking [FIRST-YEAR ACCOUNTING SUBJECT]? Please circle the most applicable statement:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. How, if at all, has [FIRST-YEAR ACCOUNTING SUBJECT] (the content and methods of teaching) supported the development of this skill/competency in students?
3. How do you understand the relevance of this skill/competency for your students’ future career in accounting? Please explain your answer, below:
Ethical appreciation: including awareness of professional values, professional judgement, ethics and attitudes in decision making.
1. To what extent do you feel that this skill/competency has been developed in students undertaking [FIRST-YEAR ACCOUNTING SUBJECT]? Please circle the most applicable statement:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. How, if at all, has [FIRST-YEAR ACCOUNTING SUBJECT] (the content and methods of teaching) supported the development of this skill/competency in students?
3. How do you understand the relevance of this skill/competency for your students’ future career in accounting? Please explain your answer, below:
Intellectual Skills: including intellectual curiosity, research, inquiry and analytical thinking, and ability to solve unstructured problems.
1. To what extent do you feel that this skill/competency has been developed in students undertaking [FIRST-YEAR ACCOUNTING SUBJECT]? Please circle the most applicable statement:
  Very developed; Developed; Somewhat developed; Not very developed; Not at all developed
  Please explain:
2. How, if at all, has [FIRST-YEAR ACCOUNTING SUBJECT] (the content and methods of teaching) supported the development of this skill/competency in students?
3. How do you understand the relevance of this skill/competency for your students’ future career in accounting? Please explain your answer, below:

Do you see value in students attending tutorial classes for [FIRST-YEAR ACCOUNTING SUBJECT]? Please circle:

Yes / No / Undecided

Please rate the following statements 1-5 (where 1 is not at all and 5 is always)
In tutorial classes I think students learn best when:
They complete tutorial activities in class individually

1 2 3 4 5 N/A

I facilitate group discussion and reflection, using suggested topics and questions/themes

1 2 3 4 5 N/A

They complete tutorial activities in class in groups

1 2 3 4 5 N/A

I provide revision of lecture content in class

1 2 3 4 5 N/A

They complete the assigned homework individually before the tutorial class

1 2 3 4 5 N/A

Other (please explain):

On a scale of 1–5 (where 1 is Not at all important and 5 is Extremely important), could you please rate how important you think these skills are to the accounting profession and future accounting professional?
Critical thinking (process of conceptualizing, applying, analyzing and evaluating)

1 2 3 4 5 N/A

Reflection (individuals undertaking a process of self-enquiry)

1 2 3 4 5 N/A

Problem solving (defining a problem, generating alternatives, and evaluating, selecting and implementing solutions)

1 2 3 4 5 N/A

What other broad skills do you think are useful for future accountants? Please comment:

Ethics is a key theme of [FIRST-YEAR ACCOUNTING SUBJECT]: moral and ethical theories and ethics in the profession are discussed in week 3, with tutorial activities and assessment tasks focused on contemporary ethical case studies. Do you think that [FIRST-YEAR ACCOUNTING SUBJECT] students are more aware of the ethical and moral responsibilities of accounting professionals? Please explain your response:

Yes / No / Not sure

Explanation:

The tutorial structure in [FIRST-YEAR ACCOUNTING SUBJECT] in S1 2016 has changed significantly from prior offerings. The tutorial delivery, especially in weeks 1–7, now focuses on group work, tutors as facilitators, and on discussion. Please comment on the new structure of tutorial delivery.
In your view, what have been your most successful teaching experiences in [FIRST-YEAR ACCOUNTING SUBJECT] this semester?
What would you change or develop further in [FIRST-YEAR ACCOUNTING SUBJECT] with regard to tutorial activities and assessment tasks?
The key skills/competencies required of professional accountants include including critical thinking, problem solving, communication, reflection, technical skills, creativity, independent learning and team work. How well do you think the in-class assessment tasks addressed these? (We include a list of the assessment tasks below for you to use as a reference)
- Reflective task 1 and 2:
- Diagnostic test:
- Group case study assessment:
- Practice set and in-class test:
Do you have further feedback on the delivery of the [FIRST-YEAR ACCOUNTING SUBJECT] unit this semester or the development of students’ skills/capabilities set?

Thank you very much for participating in this research.

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Citing Literature

Volume60, Issue3

September 2020

Pages 2301-2338

Transforming accounting curricula to enhance integrative learning

Abstract

1 Introduction

2 Challenges in accounting education

3 Broadening accounting curricula: professional skills, values, ethics and attitudes

4 Integrative learning

5 Accounting education scholarship

6 The study

6.1 Methodology

6.2 Transforming course learning outcome statements

6.3 Transforming assessment

6.4 Transforming teaching & learning activities

7 The impact of transformation

7.1 Perspectives on accounting and its societal impact

7.2 Perspectives on skills development

7.3 Perspectives on enhancing integrative learning

8 Conclusion

Notes

Appendix I: Students’ Questionnaire

Appendix II: Teachers’ Questionnaire

References

Citing Literature

References

Information

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Transforming accounting curricula to enhance integrative learning

Abstract

1 Introduction

2 Challenges in accounting education

3 Broadening accounting curricula: professional skills, values, ethics and attitudes

4 Integrative learning

5 Accounting education scholarship

6 The study

6.1 Methodology

6.2 Transforming course learning outcome statements

6.3 Transforming assessment

6.4 Transforming teaching & learning activities

7 The impact of transformation

7.1 Perspectives on accounting and its societal impact

7.2 Perspectives on skills development

7.3 Perspectives on enhancing integrative learning

8 Conclusion

Notes

Appendix I: Students’ Questionnaire

Appendix II: Teachers’ Questionnaire

References

Citing Literature

References

Related

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