Literature review Pedagogical practices in accounting education
المؤلف:
Nona Muldoon & Chrisann Lee
المصدر:
Enhancing Teaching and Learning through Assessment
الجزء والصفحة:
P99-C10
2025-06-16
483
Literature review
Pedagogical practices in accounting education
There is an increasing body of literature criticizing accounting education for its traditional pedagogical practices (see for example Adler & Milne, 1997; Albrecht & Sack, 2000; Friedlan, 1995; Pincus, 1997; Roush & Smith, 1997). The most widely used teaching methods in accounting education seem to focus on lecture and tutorial formats, which rely heavily on textbook readings and exercises, and involve highly structured problems (Adler, 1999; Bonner, 1999). Such approaches, commentators argue, focus predominantly on the procedural aspects of accounting, making few linkages between topics and subjects, and providing limited or no opportunities for the development of core generic business skills (Kern, 2002; Milne & McConnell, 2001). Students passively receive information, participating minimally in the learning process.
The literature suggests that the increasingly dynamic and complex business environment and the changing characteristics of student cohorts have rendered the traditional accounting education model obsolete (e.g. Russell & Smith, 2003; Saudagaran, 1996). Calls have been made to renew pedagogical practices and broaden the curriculum to provide students with a more realistic understanding of the diversifying roles that accounting plays in the changing business environments (Mohamed & Lashine, 2003; Sundem & Williams, 1992). Professionals and researchers alike assert that the emphasis ought to be given to the conceptual and user perspective rather than the procedural and preparer's perspective because the traditional model results in students being "trained" rather than "educated" (Accounting Education Change Commission, 1990; Mathews, 1990). Greater emphasis, they argue, must be placed on the development of key generic business skills, such as communication and problem-solving skills, critical-thinking abilities, interpersonal skills, ethical behavior, open-mindedness and independence (Herring, & Izard, 1992; Foster & Bolt-Lee, 2002). There has been push to use pedagogical models such as problem-based learning, peer-assisted learning and case studies (for example, see Boyce et al., 2001; Crumbley et al., 1998; Springer & Borthick, 2004). Indeed, innovative approaches are being suggested that focus on increased learner control, participation as well as reflection that can encourage the skill of learning-to learn (e.g. Adler & Milne, 1997; Tempone & Martin, 2003; McCoskey & Warren, 2003). But do such approaches align with students' perceptions about accounting and how they interact in the learning environment?
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