Blended case-based learning in a sustainability accounting course: An analysis of student perspectives

Q1 Social Sciences Journal of Accounting Education Pub Date : 2023-06-01 DOI:10.1016/j.jaccedu.2023.100842
Thuy Thanh Tran , Christian Herzig
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引用次数: 2

Abstract

This study aims to explore how a blended case-based learning approach can enhance students' learning towards accounting for sustainability. A case study was applied to provide insights into students' learning in a postgraduate course concerning material flow cost accounting. Data were collected from three sources: 51 learning journals from 17 students, a video recording from an online session, and six in-depth interviews. The findings provide evidence on learning outcomes, including both knowledge and professional skills (critical thinking, teamwork, and communication skills) towards sustainable development. Three elements of blended case-based learning—student characteristics, educator roles, and design features—are shown to be crucial for learning in accounting for sustainability. Practical implications for accounting educators are discussed.

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可持续发展会计课程中基于案例的混合学习:对学生观点的分析
本研究旨在探讨以案例为基础的混合式学习方法如何促进学生对可持续会计的学习。本研究以个案研究为例,探讨学生在研究生课程中对物料流成本会计的学习。数据从三个来源收集:来自17名学生的51篇学习日志,一段在线课程的视频记录,以及6次深度访谈。研究结果为可持续发展的学习成果提供了证据,包括知识和专业技能(批判性思维、团队合作和沟通技巧)。基于案例的混合式学习的三个要素——学生特征、教育者角色和设计特征——被证明对可持续性会计学习至关重要。讨论了对会计教育者的实际影响。
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来源期刊
Journal of Accounting Education
Journal of Accounting Education Social Sciences-Education
CiteScore
4.20
自引率
0.00%
发文量
27
期刊介绍: The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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