Pub Date : 2022-02-17DOI: 10.1080/09639284.2022.2041057
Johannes Voshaar, Martin Knipp, Thomas R. Loy, Jochen Zimmermann, Florian Johannsen
ABSTRACT We examine the impact of a gamified mobile learning application on students’ exam success in a mandatory introductory accounting course. The app was developed with the particular needs of first-year students in mind. It provides elements like quizzes as well as organizational and communicative elements helping students structure their daily life at university. The results indicate that serious app users achieve a significantly higher score in the final exam than non-serious users. We apply three approaches, including OLS and 2SLS regression, and an identification strategy based on students who re-take the course to show the app's positive effect. Especially the 2SLS approach, which addresses the issue of self-selection, may add valuable insights into the use of mobile technology in accounting education. This study not only contributes to the ongoing research on the effects of mobile technology in higher education but also sheds light on the determinants of student success.
{"title":"The impact of using a mobile app on learning success in accounting education","authors":"Johannes Voshaar, Martin Knipp, Thomas R. Loy, Jochen Zimmermann, Florian Johannsen","doi":"10.1080/09639284.2022.2041057","DOIUrl":"https://doi.org/10.1080/09639284.2022.2041057","url":null,"abstract":"ABSTRACT We examine the impact of a gamified mobile learning application on students’ exam success in a mandatory introductory accounting course. The app was developed with the particular needs of first-year students in mind. It provides elements like quizzes as well as organizational and communicative elements helping students structure their daily life at university. The results indicate that serious app users achieve a significantly higher score in the final exam than non-serious users. We apply three approaches, including OLS and 2SLS regression, and an identification strategy based on students who re-take the course to show the app's positive effect. Especially the 2SLS approach, which addresses the issue of self-selection, may add valuable insights into the use of mobile technology in accounting education. This study not only contributes to the ongoing research on the effects of mobile technology in higher education but also sheds light on the determinants of student success.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"222 - 247"},"PeriodicalIF":3.2,"publicationDate":"2022-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43232985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-16DOI: 10.1080/09639284.2021.2014914
D. Mali, Hyoung-joo Lim
ABSTRACT In this study, we compare the academic performance and perceptions of two student groups. The control group includes students that receive traditional accounting instruction (TA) during the totality of a lecture. The experimental group receives a research-informed teaching (RIT) intervention for the final 10 minutes of TA delivery (PER sample). Using questionnaire data, we find that the perceptions of both groups of students are equivalent at the start of the semester, suggesting two homogenous groups. However, at the end of the semester, we find the PER sample that receives the RIT intervention develops more critical perceptions. We find that the TA sample consolidates the views expressed in textbooks. Moreover, using mid-term and final exam values as a measure for academic performance, we find that the academic performance of both groups is equivalent at the mid-term point. However, the RIT intervention group demonstrates higher performance compared to the TA sample at the end of the semester. Overall our results suggest that undergraduate accounting students have the ability and sophistication to appreciate accounting research knowledge as a social phenomenon which can enhance their intrinsic motivation to develop accounting knowledge.
{"title":"Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions?","authors":"D. Mali, Hyoung-joo Lim","doi":"10.1080/09639284.2021.2014914","DOIUrl":"https://doi.org/10.1080/09639284.2021.2014914","url":null,"abstract":"ABSTRACT\u0000 In this study, we compare the academic performance and perceptions of two student groups. The control group includes students that receive traditional accounting instruction (TA) during the totality of a lecture. The experimental group receives a research-informed teaching (RIT) intervention for the final 10 minutes of TA delivery (PER sample). Using questionnaire data, we find that the perceptions of both groups of students are equivalent at the start of the semester, suggesting two homogenous groups. However, at the end of the semester, we find the PER sample that receives the RIT intervention develops more critical perceptions. We find that the TA sample consolidates the views expressed in textbooks. Moreover, using mid-term and final exam values as a measure for academic performance, we find that the academic performance of both groups is equivalent at the mid-term point. However, the RIT intervention group demonstrates higher performance compared to the TA sample at the end of the semester. Overall our results suggest that undergraduate accounting students have the ability and sophistication to appreciate accounting research knowledge as a social phenomenon which can enhance their intrinsic motivation to develop accounting knowledge.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"31 1","pages":"322 - 346"},"PeriodicalIF":3.2,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41842475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-16DOI: 10.1080/09639284.2022.2041055
Melissa A. Ling, Margaret E. Knight
ABSTRACT The purpose of this paper is to provide a comprehensive review of empirical lecture capture (LC) research in business education from the last ten years. Lecture capture was selected as it is a common delivery tool in both online and blended learning courses. By summarizing extant empirical LC research in business education, we lay the foundation for future (post-COVID-19) research in online and blended learning. We believe it is important for future research to meaningfully integrate past empirical results in order to fully assess, understand, and predict the learning modalities that will best serve business education stakeholders in a post-COVID world. To that end, we provide a compilation of empirical lecture capture results by theme that is useful for both research and teaching purposes. We also provide a condensed summary of empirical findings and recommendations that can be easily disseminated to faculty in order to facilitate instructor preparedness for teaching in this modality and as well as inform pedagogical decision-making.
{"title":"A review of lecture capture research in business education","authors":"Melissa A. Ling, Margaret E. Knight","doi":"10.1080/09639284.2022.2041055","DOIUrl":"https://doi.org/10.1080/09639284.2022.2041055","url":null,"abstract":"ABSTRACT\u0000 The purpose of this paper is to provide a comprehensive review of empirical lecture capture (LC) research in business education from the last ten years. Lecture capture was selected as it is a common delivery tool in both online and blended learning courses. By summarizing extant empirical LC research in business education, we lay the foundation for future (post-COVID-19) research in online and blended learning. We believe it is important for future research to meaningfully integrate past empirical results in order to fully assess, understand, and predict the learning modalities that will best serve business education stakeholders in a post-COVID world. To that end, we provide a compilation of empirical lecture capture results by theme that is useful for both research and teaching purposes. We also provide a condensed summary of empirical findings and recommendations that can be easily disseminated to faculty in order to facilitate instructor preparedness for teaching in this modality and as well as inform pedagogical decision-making.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"178 - 200"},"PeriodicalIF":3.2,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45924210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-13DOI: 10.1080/09639284.2022.2039729
Gulliver Lux, Antonello Callimaci, Marie-Andrée Caron, Anne Fortin, Nadia Smaili
ABSTRACT Many face-to-face accounting classes were canceled in response to the COVID-19 pandemic and were subsequently delivered exclusively in an online and distance learning format. This paper investigates the impact of this migration on accounting students’ engagement and satisfaction in the early stages of the pandemic. A survey was administered to all the students registered in the undergraduate and graduate accounting programs of a large state-funded university in Canada. The study finds that the variables stress/anxiety, social interactions, instructor strategy, technological accessibility and delivery mode flexibility are related to accounting student engagement, while social interactions, instructor strategy, and engagement affect satisfaction. Using factors previously studied in non-pandemic settings, the study shows what drives the extent of accounting students’ engagement and satisfaction during a health emergency. Practical implications include the importance of providing emotional/psychological support to anxious/stressed students, fostering frequent and easy interactions with instructors, and offering added flexibility through asynchronous instruction.
{"title":"COVID-19 and emergency online and distance accounting courses: a student perspective of engagement and satisfaction","authors":"Gulliver Lux, Antonello Callimaci, Marie-Andrée Caron, Anne Fortin, Nadia Smaili","doi":"10.1080/09639284.2022.2039729","DOIUrl":"https://doi.org/10.1080/09639284.2022.2039729","url":null,"abstract":"ABSTRACT Many face-to-face accounting classes were canceled in response to the COVID-19 pandemic and were subsequently delivered exclusively in an online and distance learning format. This paper investigates the impact of this migration on accounting students’ engagement and satisfaction in the early stages of the pandemic. A survey was administered to all the students registered in the undergraduate and graduate accounting programs of a large state-funded university in Canada. The study finds that the variables stress/anxiety, social interactions, instructor strategy, technological accessibility and delivery mode flexibility are related to accounting student engagement, while social interactions, instructor strategy, and engagement affect satisfaction. Using factors previously studied in non-pandemic settings, the study shows what drives the extent of accounting students’ engagement and satisfaction during a health emergency. Practical implications include the importance of providing emotional/psychological support to anxious/stressed students, fostering frequent and easy interactions with instructors, and offering added flexibility through asynchronous instruction.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"115 - 149"},"PeriodicalIF":3.2,"publicationDate":"2022-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41830964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-05DOI: 10.1080/09639284.2022.2034023
O. Adesina, O. Adesina, I. Adelopo, G. Afrifa
ABSTRACT This study investigates the impact of peer assessment on students’ engagement in their learning in a group work context. The study used regression analysis and was complemented by qualitative responses from a survey of 165 first-year undergraduates in a UK university. Findings suggest that students’ perception of their contribution to group work fosters engagement and enhances their learning in a group. Also, that students’ perception and the overall experience of rating their peers’ work impact their engagement within a group. The study contributes to the literature by focusing on the assessment of the entire learning journey within a group rather than the final group output. In particular, the study highlights the significant contributions of peer assessment in managing student engagement in modules and/or assessments for large cohorts.
{"title":"Managing group work: the impact of peer assessment on student engagement","authors":"O. Adesina, O. Adesina, I. Adelopo, G. Afrifa","doi":"10.1080/09639284.2022.2034023","DOIUrl":"https://doi.org/10.1080/09639284.2022.2034023","url":null,"abstract":"ABSTRACT This study investigates the impact of peer assessment on students’ engagement in their learning in a group work context. The study used regression analysis and was complemented by qualitative responses from a survey of 165 first-year undergraduates in a UK university. Findings suggest that students’ perception of their contribution to group work fosters engagement and enhances their learning in a group. Also, that students’ perception and the overall experience of rating their peers’ work impact their engagement within a group. The study contributes to the literature by focusing on the assessment of the entire learning journey within a group rather than the final group output. In particular, the study highlights the significant contributions of peer assessment in managing student engagement in modules and/or assessments for large cohorts.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"90 - 113"},"PeriodicalIF":3.2,"publicationDate":"2022-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47392785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-02DOI: 10.1080/09639284.2022.2032775
S. Senaratne, N. Gunarathne, Roshan Herath, D. Samudrage, T. Cooray
ABSTRACT This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional pressures framework, and the model of constructive alignment, the analysis spans data on Sri Lanka’s ten universities that offer accounting degrees. We find that most universities have incorporated integrated reporting into their accounting degrees by following either a ‘compromise’ or ‘acquiescence’ strategy. This comes in response to numerous isomorphic pressures at the institutional level. These pressures are brought to bear through the extent to which teaching, learning and assessment activities follow constructive alignment. In this context, the institutions themselves can be categorised into four response groups: beginners, followers, impressionists, and prospectors.
{"title":"Institutional pressures and responses to the introduction of integrated reporting into accounting curricula: the case of Sri Lankan universities","authors":"S. Senaratne, N. Gunarathne, Roshan Herath, D. Samudrage, T. Cooray","doi":"10.1080/09639284.2022.2032775","DOIUrl":"https://doi.org/10.1080/09639284.2022.2032775","url":null,"abstract":"ABSTRACT This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional pressures framework, and the model of constructive alignment, the analysis spans data on Sri Lanka’s ten universities that offer accounting degrees. We find that most universities have incorporated integrated reporting into their accounting degrees by following either a ‘compromise’ or ‘acquiescence’ strategy. This comes in response to numerous isomorphic pressures at the institutional level. These pressures are brought to bear through the extent to which teaching, learning and assessment activities follow constructive alignment. In this context, the institutions themselves can be categorised into four response groups: beginners, followers, impressionists, and prospectors.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"31 1","pages":"536 - 566"},"PeriodicalIF":3.2,"publicationDate":"2022-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48650980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-02DOI: 10.1080/09639284.2022.2032221
M. de Bruyn
ABSTRACT The International Federation of Accountants (IFAC) requires its member professional accounting organisations and their authorised educators to adopt the overarching guidelines that are provided in the International Education Standards (IES). Despite these requirements, which include that accounting students develop several non-technical skills (NTS), students fail to adequately develop such skills. Furthermore, several studies advise that accounting programmes must incorporate emotional intelligence (EI) development initiatives, but this requirement is excluded from the IES. Resultantly, educators may disregard EI development within accounting programmes, especially since these programmes are already considered overloaded. This study investigates whether it is possible to advance the NTS of accounting students while facilitating the development of their EI competencies by aiming to answer the following question: which EI capabilities can improve the NTS of accounting students? By following a qualitative research approach and performing a systematic literature review, the study found that the enhancement of multiple EI capabilities can lead to the improvement of several NTS of accounting students. Educators that want to renew their NTS development offering, or introduce EI development initiatives within their accounting programmes, can use these findings as a guide to determine which EI capabilities (or combination thereof) can advance the essential NTS of accounting students.
{"title":"Emotional intelligence capabilities that can improve the non-technical skills of accounting students","authors":"M. de Bruyn","doi":"10.1080/09639284.2022.2032221","DOIUrl":"https://doi.org/10.1080/09639284.2022.2032221","url":null,"abstract":"ABSTRACT The International Federation of Accountants (IFAC) requires its member professional accounting organisations and their authorised educators to adopt the overarching guidelines that are provided in the International Education Standards (IES). Despite these requirements, which include that accounting students develop several non-technical skills (NTS), students fail to adequately develop such skills. Furthermore, several studies advise that accounting programmes must incorporate emotional intelligence (EI) development initiatives, but this requirement is excluded from the IES. Resultantly, educators may disregard EI development within accounting programmes, especially since these programmes are already considered overloaded. This study investigates whether it is possible to advance the NTS of accounting students while facilitating the development of their EI competencies by aiming to answer the following question: which EI capabilities can improve the NTS of accounting students? By following a qualitative research approach and performing a systematic literature review, the study found that the enhancement of multiple EI capabilities can lead to the improvement of several NTS of accounting students. Educators that want to renew their NTS development offering, or introduce EI development initiatives within their accounting programmes, can use these findings as a guide to determine which EI capabilities (or combination thereof) can advance the essential NTS of accounting students.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"61 - 89"},"PeriodicalIF":3.2,"publicationDate":"2022-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41441534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-31DOI: 10.1080/09639284.2021.2013908
Denize Demarche Minatti Ferreira, Monique Cristiane de Oliveira, Jose Alonso Borba, Fillipe Schappo
ABSTRACT Publishing in academic journals leads to recognition among peers and contributes to northern scientific knowledge. Brazilian universities have encouraged the internationalization of scientific production in English. The English language has come to be considered the lingua of science and increasingly by the Accounting area. This study aims to is to provide English publications overview made by Brazilian Accounting researchers. We collected the papers published in English through the Lattes curricula of 489 accredited professors in the 36 Graduate Programs in Accounting Sciences over a 21-year period. Results show that the publishing of papers in English has increased over the years. However, the focus of these publications has been broad, diversified and of low impact. Typically, there has been a lack of papers by Brazilian researchers in top journals and/or journals which are specifically dedicated to the Accounting area.
{"title":"Do Brazilian researchers in graduate accounting programs publish in English? An exploratory study","authors":"Denize Demarche Minatti Ferreira, Monique Cristiane de Oliveira, Jose Alonso Borba, Fillipe Schappo","doi":"10.1080/09639284.2021.2013908","DOIUrl":"https://doi.org/10.1080/09639284.2021.2013908","url":null,"abstract":"ABSTRACT Publishing in academic journals leads to recognition among peers and contributes to northern scientific knowledge. Brazilian universities have encouraged the internationalization of scientific production in English. The English language has come to be considered the lingua of science and increasingly by the Accounting area. This study aims to is to provide English publications overview made by Brazilian Accounting researchers. We collected the papers published in English through the Lattes curricula of 489 accredited professors in the 36 Graduate Programs in Accounting Sciences over a 21-year period. Results show that the publishing of papers in English has increased over the years. However, the focus of these publications has been broad, diversified and of low impact. Typically, there has been a lack of papers by Brazilian researchers in top journals and/or journals which are specifically dedicated to the Accounting area.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"31 1","pages":"431 - 451"},"PeriodicalIF":3.2,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44592900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-31DOI: 10.1080/09639284.2022.2030240
K. Mountain, Wilma Teviotdale, Jonathan Duxbury, Jenny Oldroyd
ABSTRACT Our study aims to investigate whether engaging students with formative assessment and feedback activities could support students’ self-regulation, improve performance and improve satisfaction with assessment. The intervention designs are implemented using a novel framework, developed for staff reflection, derived from a self-regulation learning model and formative assessment and feedback principles. Zimmerman’s self-regulation model is chosen for a holistic approach, covering all Phases, to investigate the interventions within 3 honours level modules covering 483 students and 9 academic staff. Student views are obtained immediately following interventions from a short questionnaire and statistically analysed; semi-structured staff interviews are analysed thematically from NVivo. Significant improvement in students’ confidence and satisfaction with assessments occurs; evidence for improvement in performance and self-regulation is limited. Staff reflection areas are identified with suggestions for more effective feedforward strategies in support of self-regulation.
{"title":"Are they taking action? Accounting undergraduates’ engagement with assessment criteria and self-regulation development","authors":"K. Mountain, Wilma Teviotdale, Jonathan Duxbury, Jenny Oldroyd","doi":"10.1080/09639284.2022.2030240","DOIUrl":"https://doi.org/10.1080/09639284.2022.2030240","url":null,"abstract":"ABSTRACT Our study aims to investigate whether engaging students with formative assessment and feedback activities could support students’ self-regulation, improve performance and improve satisfaction with assessment. The intervention designs are implemented using a novel framework, developed for staff reflection, derived from a self-regulation learning model and formative assessment and feedback principles. Zimmerman’s self-regulation model is chosen for a holistic approach, covering all Phases, to investigate the interventions within 3 honours level modules covering 483 students and 9 academic staff. Student views are obtained immediately following interventions from a short questionnaire and statistically analysed; semi-structured staff interviews are analysed thematically from NVivo. Significant improvement in students’ confidence and satisfaction with assessments occurs; evidence for improvement in performance and self-regulation is limited. Staff reflection areas are identified with suggestions for more effective feedforward strategies in support of self-regulation.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"34 - 60"},"PeriodicalIF":3.2,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42140319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-27DOI: 10.1080/09639284.2021.1997768
Janie Bérubé, Y. Gendron
ABSTRACT Several researchers have decried the marginalization of critical thought in accounting education programs. Initiatives have been taken to make students aware of standpoints other than the traditional, technocratic view of accounting, but of how students reacted to these, little is known. Inspired by the thinking of Paulo Freire and Stephen Brookfield, we investigate an initiative conducted with undergraduates who followed a mandatory course during the 2015–2016 academic year in which critical thinking, from the viewpoint of the critical pedagogy movement, was emphasized. The setting is the School of Accounting at Université Laval (Québec). The following question informed our case study: how do students experience the learning of accounting through critical pedagogy? Our analysis identifies three types of experiences in the learning of accounting through critical pedagogy: dedication (resonance with one's human aspirations), receptiveness (interest in broadening one's horizons), and discomfort (resistance to critical pedagogy on the ground of the field's performance imperatives). Our case study aims to contribute to the accounting education literature on critical thinking and critical pedagogy. Importantly, we found that dedication experiences often resonated with the belief that critical thinking (as articulated in the course) is marginal to the field of performance-based professional practice.
{"title":"Through students’ eyes: case study of a critical pedagogy initiative in accounting education","authors":"Janie Bérubé, Y. Gendron","doi":"10.1080/09639284.2021.1997768","DOIUrl":"https://doi.org/10.1080/09639284.2021.1997768","url":null,"abstract":"ABSTRACT Several researchers have decried the marginalization of critical thought in accounting education programs. Initiatives have been taken to make students aware of standpoints other than the traditional, technocratic view of accounting, but of how students reacted to these, little is known. Inspired by the thinking of Paulo Freire and Stephen Brookfield, we investigate an initiative conducted with undergraduates who followed a mandatory course during the 2015–2016 academic year in which critical thinking, from the viewpoint of the critical pedagogy movement, was emphasized. The setting is the School of Accounting at Université Laval (Québec). The following question informed our case study: how do students experience the learning of accounting through critical pedagogy? Our analysis identifies three types of experiences in the learning of accounting through critical pedagogy: dedication (resonance with one's human aspirations), receptiveness (interest in broadening one's horizons), and discomfort (resistance to critical pedagogy on the ground of the field's performance imperatives). Our case study aims to contribute to the accounting education literature on critical thinking and critical pedagogy. Importantly, we found that dedication experiences often resonated with the belief that critical thinking (as articulated in the course) is marginal to the field of performance-based professional practice.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"31 1","pages":"394 - 430"},"PeriodicalIF":3.2,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45131936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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