Student Adoption of a Non-Traditional Teaching Method in Accounting: How Previous Experience Impedes Willingness to Change

  • Irena Stejskalová Department of Management, Faculty of Management, University of Economics Prague
  • Lenka Komárková Department of Exact Methods, Faculty of Management, University of Economics Prague
  • Martina Bednářová Department of Exact Methods, Faculty of Management, University of Economics Prague
  • Pavel Štrach Department of Marketing and Management, Škoda Auto University
Keywords: Accounting education, change acceptance, managerial decision-making, problem-based learning, real-life case studies

Abstract

The research paper is concerned with a new teaching method consisting of real-life case study that is used in accountancy and its introduction at two universities. The research was carried out at universities that specialise in preparing students to become managers. The main focus of the study is to look at the different ways students might accept the new teaching method. We consider the utilisation of an active form of teaching, as opposed to a passive form which is a more prevalent form of the teaching of accountancy in the Czech Republic. Since the use of active forms of teaching brings a range of advantages, case studies are rarely used, we were interested to see the students’ reaction. The research was carried out during two consecutive academic years and main factors that were examined to assess the introduction of real-life case studies were country, gender and previous experience with accountancy education at secondary school. The results clearly pointed out that men accept the new way of teaching better than women. Students with previous experience perceived case studies negatively. The results of the study indicate that when introducing changes to teaching, the need to introduce the changes must be clarified appropriately.

Author Biography

Irena Stejskalová, Department of Management, Faculty of Management, University of Economics Prague

The first author.

References


  • Alter, A.L. (2013) ‘The benefits of cognitive disfluency’, Current Directions in Psychological Science, vol. 22, no. 6, pp. 437-442. https://doi.org/10.1177/0963721413498894

  • Ballantine, J.A. and Larres, P.M. (2004) ‘A critical analysis of students' perceptions of the usefulness of the case study method in an advanced management accounting module: the impact of relevant work experience’, Accounting Education, vol. 13, no. 2, pp. 171-189. https://doi.org/10.1080/09639280410001676885

  • Becker, D.A.A. (1997) ‘The effects of choice on auditors' intrinsic motivation and performance’, Behavioral Research in Accounting, vol. 9, pp. 1-19.

  • Berényi, L. and Deutsch, N. (2018) ‘Effective teaching methods in business higher education: a students’ perspective’, International Journal of Education and Information Technologies, vol. 12, pp. 37-45. 

  • Berková, K. and Krejčová, K. (2016) ‘Effect of teachers’ abilities on students’ motivation with varying levels of intellectual abilities in the economics’, Journal on Efficiency and Responsibility in Education and Science, vol. 9, no. 3, pp. 81-87. https://doi.org/10.7160/eriesj.2016.090304

  • Bidabadi, N.S., Isfahani, A.N., Rouhollahi, A. and Khalili, R. (2016) ‘Effective teaching methods in higher education: requirements and barriers’, Journal of advances in medical education & professionalism, vol. 4, no. 4, pp. 170-178.

  • Bonk, C.J. and Smith, G.S. (1998) ‘Alternative instructional strategies for creative and critical thinking in the accounting curriculum’, Journal of Accounting Education, vol. 16, no. 2, pp. 261-293.

  • Bonwell, C.C. and Eison, J.A. (1991) Active Learning: Creating Excitement in the Classroom, 1991 ASHE-ERIC Higher Education Reports, ERIC Clearinghouse on Higher Education, The George Washington University, Washington, DC.

  • Boyce, G., Williams, S., Kelly, A. and Yee, H. (2001) ‘Fostering deep and elaborative learning and generic (soft) skill development: the strategic use of case studies in accounting education’, Accounting Education: An International Journal, vol. 10, no. 1, pp. 37-60. https://doi.org/10.1080/09639280121889

  • Buck, J.L., McInnis, E. and Randolph, C. (2013) ‘The new frontier of education: The impact of smartphone technology in the classroom’, American Society for Engineering Education, vol. 1, no. 1, pp. 1-11.

  • Burnett, S. (2003) ‘The future of accounting education: A regional perspective’, Journal of Education for Business, vol. 78, no. 3, pp. 129-134. https://doi.org/10.1080/08832320309599709

  • Buzan, T. (2010) Use your head: How to unleash the power of your mind. Pearson, BBC Active, Harlow, England.

  • Carenys, J., Moya, S. (2016) ‘Digital game-based learning in accounting and business education’, Accounting Education, vol. 25, no. 6, pp. 598–651. https://doi.org/10.1080/09639284.2016.1241951

  • Chan, S.H., Song, Q., Rivera, L.H., Trongmateerut, P. (2016) ‘Using an educational computer program to enhance student performance in financial accounting’, Journal of Accounting Education, vol. 36, pp. 43–64. https://doi.org/10.1016/j.jaccedu.2016.05.001

  • Ciobanu, N.R. (2018) ’Active and Participatory Teaching Methods’, European Journal of Education, vol. 1, no. 2, pp. 69-72. https://dx.doi.org/10.26417/ejed.v1i2.p69-72

  • Cullen, J., Richardson S. and O'Brien, R. (2007) ‘Exploring the teaching potential of empirically-based case studies’, Accounting Education, vol. 13, no. 2, pp. 251-266. https://doi.org/10.1080/09639280420001676648  

  • Doran, B.M., Bouillon, M.L. and Smith, C.G. (1991) ‘Determinants of Student Performance in Accounting Principles I and II’, Issues in Accounting Education, vol. 6, no. 1, pp. 74-84.

  • Duhigg, C. (2013) The Power of Habit: Why We Do What We Do, and How to Change, Random House, London, United Kingdom.

  • Duhigg, C. (2016) Smarter Faster Better: The Secrets of Being Productive, Random House, New York.

  • Dweck, C.S. (2006) Mindset: The New Psychology of Success. Random House Books, New York, USA.

  • Egan, G. (2013) The skilled helper: A problem-management and opportunity-development approach to helping, Cengage Learning, Belmont, USA.

  • Eppler, M. and Mengis, J. (2004) ‘The Concept of Information Overload: A Review of Literature from Organization Science, Accounting, Marketing, MIS, and Related Disciplines’, The Information Society, vol. 20, no. 5, pp. 325-344. https://doi.org/10.1080/01972240490507974

  • Flowerday, T., Schraw, G. and Stevens, J. (2004) ‘The role of choice and interest in reader engagement’, The Journal of Experimental Education, vol. 72, no. 2, pp. 93-114. https://doi.org/10.3200/JEXE.72.2.93-114

  • Goldberg, E. (2006) The wisdom paradox: How your mind can grow stronger as your brain grows older, Penguin, New York, USA.

  • Goleman, D. (1996) ‘Emotional Intelligence. Why It Can Matter More than IQ’, Learning, vol. 24, no. 6, pp. 49-50.

  • Goleman, D. (2011) What Makes a Leader?, Harvard Business School Publishing, Boston, USA.

  • Hall, M. (2010) ‘Accounting information and managerial work’, Accounting, Organizations and Society, vol. 35, no. 3, pp. 301-315. https://doi.org/10.1016/j.aos.2009.09.003

  • Healy, M. and McCutcheon, M. (2010) ‘Teaching with Case Studies: An Empirical Investigation of Accounting Lecturers' Experiences’, Accounting Education, vol. 19, no. 6, pp. 555-567. https://doi.org/10.1080/09639284.2010.501577

  • Hosal-Akman, N. and Simga-Mugan, C. (2010) ‘An assessment of the effects of teaching methods on the academic performance of students in accounting courses’, Innovations in Education and Teaching International, vol. 47, no. 3, pp. 251-260. https://doi.org/10.1080/14703297.2010.498176

  • Kanter, R.M. (2007) ‘The enduring skills of change leaders’, NHRD Journal, vol. 1, pp. 53-59. https://doi.org/10.1002/ltl.40619991305

  • Kermis, G. and Kermis, M. (2010) ‘Professional Presence and Soft Skills: A Role for Accounting Education’, Journal of Instructional Pedagogies, vol. 2, pp. 1-10.

  • Košovská, I., Ferenczi Vaňová, A. and Váryová, I. (2014) ‘Tvorivosť učiteľa ako predpoklad skvalitňovania vzdelávacieho procesu’, Dnešné trendy inovácií, pp. 88-95.

  • Leauby, B.A., Szabat, K.A. and Maas, J.D. (2010) ‘Concept Mapping—an Empirical Study in Introductory Financial Accounting 1’, Accounting Education: An International Journal, vol. 19, no. 3, pp. 279-300. https://doi.org/10.1080/09639280903412334

  • LeClair, R.J., Thompson, K.H. and Binks, A.P. (2018) ‘A Universal Guide to Transitioning Didactic Delivery into an Active Classroom’, Medical Science Educator, pp. 1-8. https://doi.org/10.1007/s40670-018-0599-1

  • Leeman, Y. and Wardekker, W. (2011) ‘Redesigning vocational education: The possibilities of design-based research’ Journal of Curriculum Studies, vol. 43, no. 3, pp. 313-331. https://doi.org/10.1080/00220272.2011.557838

  • Leventis, S., Dimitropoulos, P. and Owusu-Ansah, S. (2013) ‘Corporate governance and accounting conservatism: Evidence from the banking industry’ Corporate Governance: An International Review, vol. 21, no. 3, pp. 264-286. https://doi.org/10.1111/corg.12015

  • Lopes, I.T. (2015) ‘Research methods and methodology towards knowledge creation in accounting’, Contaduría y Administración, vol. 60, pp. 9-30. https://doi.org/10.1016/j.cya.2015.08.006

  • Machková, E. and Machek, O. (2017) ‘Using Case Studies in Accounting Education at the Czech Universities’, Paidagogos-Journal of Education in Contexts, vol. 16, no. 2, pp. 107-124.

  • Mason Burdon, W. and Munro, K. (2017) ‘Simulation–is it all worth it? The impact of simulation from the perspective of accounting students’, The International Journal of Management Education, vol. 15, no. 3, pp. 429-448. https://doi.org/10.1016/j.ijme.2017.07.001

  • McGrath, J. and Bates, B. (2013) The Little Book of Big Management Theories:...and how to use them, Pearson, London, United Kingdom.

  • McWilliams, V.B. and Peters, M.F. (2011) ‘An integrated approach to beginning financial accounting and finance courses’, Issues in Accounting Education, vol. 27, no. 1, pp. 299-336. https://doi.org/10.2308/iace-50090

  • Mladenovic, R. (2000) ‘An investigation into ways of challenging introductory accounting students' negative perceptions of accounting’, Accounting Education, vol. 9, no. 2, pp. 135-155. https://doi.org/10.1080/09639280010000147

  • O'Neill, D.K. (2012) ‘Designs that fly: What the history of aeronautics tells us about the future of design-based research in education’, International Journal of Research & Method in Education, vol. 35, no. 2, pp. 119-140. https://doi.org./10.1080/1743727X.2012.683573

  • Oppenheimer, D.M. (2008) ‘The secret life of fluency’, Trends in cognitive sciences, vol. 12, no. 6, pp. 237-241. https://doi.org/10.1016/j.tics.2008.02.014

  • Osgerby, J. and Rush, D. (2015) ‘An exploratory case study examining undergraduate accounting students' perceptions of using Twitter as a learning support tool’, The International Journal of Management Education, vol. 13, no. 3, pp. 337-348. https://doi.org/10.1016/j.ijme.2015.10.002

  • Sinclair, M., Ashkanasy, N.M. (2005) ‘Intuition myth or a decision-making tool?’, Management Learning, vol. 36, no. 3, pp. 353-370. https://doi.org/10.1177/1350507605055351

  • Stanley, T. and Marsden, S. (2012) ‘Problem-based learning: Does accounting education need it?’, Journal of Accounting Education, vol. 30, no. 3-4, pp. 267-289. https://dx.doi.org/10.1016/j.jaccedu.2012.08.005

  • Stahl III, C.E. and Dunning, G.R. (2013) ‘Instructional Case-Hypo Corporation, The Financial Accounting Educative Process, A Void! ’ Journal of Accounting and Finance, vol. 13, no. 6, pp. 209-221.

  • Stejskalová, I., Bednářová, M., Komárková, L. and Bartošová-Vrbová, M. (2018) ‘Case Studies in Accounting Courses for Managers: Czech and Slovak Comparison’ In: Proceedings of the 15th International Conference Efficiency and Responsibility in Education 2018 (ERIE 2018) Prague: Czech University of Life Sciences Prague, 2018, pp. 373–379.

  • Štrach, P. and Stejskalová, I. (2015) ‘New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise’, In Proceedings of Business and Management Conferences (No. 2304424), International Institute of Social and Economic Sciences.

  • Turner, M., Baskerville, R. (2013) ‘The experience of deep learning by accounting students’, Accounting Education: An International Journal, vol. 22, no. 6, pp. 582-604. https://doi.org/10.1080/09639284.2013.847323

  • Vnoučková, L., Urbancová, H. and Smolová, H. (2017) ‘Factors Describing Students’ Perception on Education Quality Standards’, Journal on Efficiency and Responsibility in Education and Science, vol. 10, no. 4, pp. 109-115. https://doi.org/10.7160/eriesj.2017.100403

  • Vondra, Z. (2017) ‘Quality Control and Improvements Mechanism of Study Field - Focused on Professional Study Field’, Journal on Efficiency and Responsibility in Education and Science, vol. 10, no. 1, pp. 16-23. https://dx.doi.org/10.7160/eriesj.2017.100103

  • Wales, S. (2002). Why coaching? Journal of change management, vol. 3, no. 3, pp. 275-282. https://doi.org/10.1080/714042542

Published
2019-04-02
How to Cite
Stejskalová, I., Komárková, L., Bednářová, M. and Štrach, P. (2019) ’Student Adoption of a Non-Traditional Teaching Method in Accounting: How Previous Experience Impedes Willingness to Change’, Journal on Efficiency and Responsibility in Education and Science, vol. 12, no. 1, pp. 01-11. https://doi.org/10.7160/eriesj.2019.120101
Section
Research Paper