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Effective Teaching Methods and Lecturer Characteristics a Study on Accounting

Students at Universiti Malaysia Sabah (UMS)

Article  in  European Journal of Social Sciences · March 2009

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European Journal of Social Sciences – Volume 8, Number 1 (2009)

Effective Teaching Methods and Lecturer Characteristics a

Study on Accounting Students at
Universiti Malaysia Sabah (UMS)

Rosle Mohidin
School of Business & Economics
Universiti Malaysia Sabah, Sabah, Malaysia
E-mail: awgdin@ums.edu.my
Tel: +60-88-320000; Fax +60-88-320360

Junainah Jaidi
School of Business & Economics
Universiti Malaysia Sabah, Sabah, Malaysia

Lim Thien Sang

School of Business & Economics
Universiti Malaysia Sabah, Sabah, Malaysia

Zaiton Osman
School of Business & Economics
Universiti Malaysia Sabah, Sabah, Malaysia

Abstract
Teaching methods used in class differ from subject to subject. Since accounting is a
professional subject, it is very crucial to have someone who is equipped with all the
knowledge and skills to teach this subject. This study attempts to enlighten the perceptions
of the undergraduate accounting students on the teaching methods and lecturer
characteristics that they considered as an effective in their learning process. In this study,
various aspects on teaching method and lecturer characteristics are tested which include
learning-centered approach, teaching-centered approach, knowledge, attitude and
personality of a lecturer. Unit of analysis in this study is the accounting students registered
with the School of Business and Economics, UMS. Questionnaires are used as instrument
in this study and are distributed to all accounting students. These questionnaires were then
analyzed using the Statistical Package for Social Science (SPSS). From the bivartiate
analysis, the findings reveal that all independent variables have a positive influence in
effective teaching perceive by students especially when single regression is employed but
when multiply regression is used, only lecturer characteristics variables and teaching
centered approach have positive relationship with effective teaching. The results imply that
lecturer characteristics also play an important role in determining the effective teaching
especially in accounting subjects.

Keywords: Effective teaching; teaching methods; Perceptions.

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 European Journal of Social Sciences – Volume 8, Number 1(2009)

1. Introduction
In Malaysia education system, the subject of Accounting was introduced in 1993 as an elective subject
in secondary schools. At the earlier stage of it introduction, this subject is not considered as an
important subject by the students as well as the teachers. The subject then become critical when the
government launched the Second Industrial Master Plan, which require 79,000 accountants by the year
2020 to fulfill the country’s inspiration to be develop country. Throughout the period, lot of efforts
have been placed by government to create awareness among students about the prospect of the
profession.

Table 1: Accountants needed in Malaysia by the year 2020

Year Number of Accountants

2000 28,800
2005 38,000
2010 49,000
2015 63,000
2020 79,000
Source: The 2nd Industrial Master Plan 1996-2005

Part of the effort was played by the Universiti Malaysia Sabah (UMS) by introducing
Accounting Program which is recognized by Malaysian Institute of Accountant (MIA) in 2004. MIA is
known as an established authority that empowered under Accountant Acts 1967 to manifest itself as an
authoritative body regulating the accounting profession. In line with the recognition, the accounting
Program at UMS has to comply some requirements required by the MIA. These include changes in
course content, curricula, pedagogy, technology, faculty development, reward systems and system
direction. In Malaysia, the need for changes, is under the Department of Higher Education of the
Ministry of Education. This department has formed a committee to review the direction for all
undergraduate accounting programme in Malaysia’s public universities. This committee is called
Jawatankuasa Halatuju Program Perakaunan that was to perform a comprehensive review of the
accounting programmes such as course structure, curriculum and duration.
This paper was to respond issues with regard to accounting in general and the development in
accounting education in the university level particularly at the UMS and this paper will focus on two
important elements within the accounting education that need to understand by educator. Two main
questions are; first, what are teaching methods that accounting students perceived as being effective for
their learning and understanding process?. Secondly, What are the lecturer’s characteristics do
accounting students perceived as being effective for their learning and understanding process?. Thus
this study attempts to achieve these objectives:
1. To identify whether teaching methods had any effect on effective teaching.
2. To identify whether lecturer’s characteristics had any effects on effective teaching.
3. To provide useful information for the lecturers on teaching methods and lecturer
characteristics that affected the effective teaching.

2. Previous Research
Rebele (2001), Usoff and Feldman (1998) have analyzed the responses of accounting educators,
students and employers on the competencies required of future accounting. May et. al (1995) focused
the teaching method perception from the educators, accountants and employers. Thus, this study will
look at what student felt as effective teaching method and lecturer characteristics that will improve
their studies in accounting. Accounting educators need to take seriously on pedagogic tools and
educator characteristics that help students in better understanding accounting subjects. Hassal and
Joyce (2001) state that it is crucial to study student’s perception as “it is these perceptions that will
decide how the students approach their learning”. Biggs (1993) and Mladenovic (2000) argues that
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European Journal of Social Sciences – Volume 8, Number 1 (2009)

student perception is important to be examined since adopting learning approaches should obtain from
the student’s point of view.
In general, Issues on effective teaching have been raised by scholar such as Bastick (1995),
who defines effective teaching as maximizing student academic attainment, and teacher and student
course satisfaction. He stated that effective teaching can be measured by using the Three-Ability
Framework (3AF) which consists of technical skills, professional competence and professional
attitude. Alberecht and Sack (2001) declares that existing pedagogy embedded in accounting subjects
is unable to prepare adequately for the changing business environment since students are not exposed
to the real accounting world. They observed that conventional lecture-style approach “will thwart
student’s ability to learn real world skills” but the combination of traditional teaching method and
student-centered learning approach will develop leadership skills and team building. The statement
further supported by French and Coppage (2000) who believe that future accountants musb be
equipped with a lot of skills and knowledge to fulfill the requirement of a dynamic and complex
business environment. They believe thed the importance of applying innovative teaching methods
require fully student participation in class.
Nonis and Hudson (2004) stated five dimension of students perceptions of effective teaching
which include rapport, classroom interaction, enthusiasm, clarity and learning. Berk (2005) derived
twelve strategies to measure effective teaching which include student ratings, pear ratings, self-
evaluation, videos, student interviews, alumni ratings, employer ratings, administrator ratings, teaching
scholarship, teaching awards, learning outcome measures and teaching portfolios. Miron and Segal
(2004) state the university student rated their lecturer by their ability to transmit knowledge rather than
according to the university’s criteria of research and publication. They added that good teacher and
effective instruction were used interchangeably although they are not identical.
On the teaching method issues, Walberg (1999) defined teaching-centered approach as direct
teaching which emphasizing systematic sequencing of lessons, a presentation of new content and skill,
guided students practice, feedback and independent practice by student. Eble (1971) pointed out that
there are five components of effective teaching as perceived by the students. They include teacher must
use an analytic/synthetic approach, well organized, teacher-group interaction, teacher-individual
students interaction and dynamism/enthusiasm manner. Smith (1980) contributed a checklist for good
teaching by including test prerequisite skills, provides feedback to the teacher, adops to individual
differences, provide feedback to the students, flexible, promotes active student learning, motivates
students and clear and well-organized.
Perkins and Saris (2001) and Yoder and Hachevar (2005) further included that research on
group-oriented discussion methods has shown that team learning and student-led discussion not only
produce favorable student performance outcome but foster greater participation, self confidence and
leadership ability. Fosnot (1989) defined learning-centered approach as a modern view of learning was
more consructivism, where students are expected to be active in their learning process by participating
in discussion and or collobrative activities.
Most of earlier studies concentrating more on how to improve teaching methods but believe or
not, lecturer characteristics which undeniably have the strong affect on the accounting education
process and effective teaching. Horngren (1963), pointed out that good teachers possess three crucial
characteristics. These are knowledge of the subject matter, adequate preparation and enthusiasm.
Horngren defines knowledge of subject matter as comprising “ample, up-to-date knowledge of his
subject matter”. He defines preparation as being “always ready”. Meanwhile, enthusiasm is defines as
the existence of “zeal (spirit) and fervour (earnestness) for the subject”. Tootoonchi et al. (2002)
seconded Horngren (1963) confidently stated that knowledge of the subject matter is of paramount
importance if teachers wish to be successful. He also mentioned about the important characteristics
teacher should have are attitudes and communication and innovation skills. Sheffield (1974) listed out
the characteristics of effective teachers most often mentioned which include master of his/her subject
or competent, lectures well prepared and orderly, subject related to life or practical, students’ questions

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 European Journal of Social Sciences – Volume 8, Number 1(2009)

and opinions encouraged, enthusiastic about his/her subject, approachable/friendly/available,

concerned for students’ progress, has a sense of humour/amusing, warm/kind/ sympathetic, and
teaching aids used effectively.
Lewis, et al. (1988) discussed about the characteristics of effective large-class instructors which
include enthusiasm about the subject, knowledge of the subject and the ability to communicate this
knowledge, cares about the progress and welfare of the students, dares to discipline (govern) to
eliminate unnecessary talking, has a sense of humour, uses a variety of instructional strategies,
interacts with students during, as well as before and after class, and has confidence in him/herself and
what he/she is doing. Colker (2008) reported that teachers claimed there were four characteristics of an
effective teacher which include having a sound knowledge of subject matter, take personal interest in
each student, establish a caring or loving or warm atmosphere and finally to show enthusiasm with
students. Colker (2008) identified the twelve characteristics of teachers that children believe are
integral factors to effective teaching. There are passion, perseverance willingness to take risks,
pragmatism, patience, flexibility, respect creativity, authenticity, love of learning, high energy and
sense of humour.

3. Data and Research Methodology

This study was to identify the perception of accounting students on teaching methods and lecturer
characteristics which they think effective in helping them to improve on their learning process in
accounting subjects. This theoretical framework was adapted and modified from Tootoonchi et. al.,
(2002) and Bastick (1995). The proposed theoretical framework was used to guide the researcher to
analyze and categorize the perceptions of accounting students of effective teaching methods and
lecturer characteristics.

Diagram 1.1: Theoretical Framework

Teaching Methods
1. Learning-Centered Approach
2. Teaching-Centered Approach

Effective
Lecturer Characteristics Teaching

1. Knowledge / Expertise
2. Attitude
3. Personality

Source: Tootoonchi, Lyons and Hagen (2002) & Bastick (1995)

The independent variables consist of teaching methods and lecturer characteristics. On the
teaching methods approach, concentration is more on the methods used in teaching either it was more
on teaching-centered or learning centered approach. Whereas, lecturer characteristics imply that
characteristics of a teacher in relation to knowledge, personality and attitude in general. On the other
hand, dependent variable would be the effective teaching using the Three Ability Framework (3AF)
BY Bastick (1995). These consist of technical skills, professional competence and professional
attitude.
For studying the effective teaching methods and lecturer characteristics on accounting student
at UMS, we test the following hypotheses.
H1: There is significant relationship between the learning-centered approach and effective
teaching.

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European Journal of Social Sciences – Volume 8, Number 1 (2009)

H2: There is a significant relationship between the teaching-centered approach and effective
teaching.
H3: There is a significant relationship between the knowledge/expertise of the lecturer and
effective teaching.
H4: There is a significant relationship between the attitude of the lecturer and effective
teaching.
H5: There is a significant relationship between the personality of a lecturer and effective
teaching.
The questionnaire comprises of 4 sections which include respondent’s demographic, effective
teaching questions, teaching methodology questions, and lecturer characteristics questions. A pilot
study was conducted before distributing the questionnaires to respective respondents. A total of 20
respondents were selected from the sample in regard to pilot test. The purpose of pilot test conducted is
to verify the reliability and validity of our questionnaires. The result of Cronbach’s Alpha was
overwhelming which value 0.843. This indicates that model and questionnaire used was reliable and
valid. We proceed with the distribution of questionnaire to the respective respondents and a brief
explanation by the researcher is done to ensure the respondents understand the purpose of the study and
be able to answer the questions accurately. A total of 150 questionnaires were distributed toward the
end of academic session. Out of the 150 questionnaires distributed, 115 questionnaires were returned
and 107 questionnaire useable for the purpose of the study. The questionnaires are then analyzed using
Statistical Packages for Social Sciences (SPSS).

4. Empirical Results
Table 2 shows the profile of the respondents of this study. From the table, it is obvious that majority of
the respondents were female with nearly 72 percent as compared to male respondents with 28 percent.
The table also present that respondents are from 1st year with nearly 29 percent followed by 37.38
percent and 33.65 percent for 2nd and 3rd year respectively. 4th year students are omitted from this study
due to that they are out doing their practical training while the study is carried out. In term of academic
achievement, it shows more then half of respondents earned GPA within 3.00 - 4.00. It seems that the
reason of choosing the course is denominated by career prospects with contribute nearly 44 percent and
self interest with 37.38 percent.

Table 2: Respondents Profile

Variables Categories Frequency Percentage(%)

Male 30 28.04
Gender
Female 77 71.96
1st Year 31 28.97
Year of Study 2nd Year 40 37.38
3rd Year 36 33.65
Below - 1.99 1 0.93
2.00 – 2.99 51 47.66
Latest Grade Point Average (GPA)
3.00 – 3.49 36 33.64
3.50 – 4.00 19 17.77
Self Interest 40 37.38
Friend’s influence 7 6.54
Why Choose Accounting Program Family’s influence 9 8.41
Career Prospects 47 43.93
Others 4 3.74

Table 3 give us an overview of the mean scores of all the variables of effective teaching,
learning-centered approach, teaching centered approach, knowledge, attitude and personality.

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 European Journal of Social Sciences – Volume 8, Number 1(2009)
Table 3: Descriptive statistics of variables

Variables Mean Standard Deviation

Effective Teaching 3.9161 0.45834
Learning-Centered Approach 3.9962 0.39902
Teaching-Centered Approach 3.6048 0.37585
Knowledge 4.0112 0.49150
Attitude 4.0243 0.47077
Personality 4.0178 0.43563

Referring to Table 3, mean on effective teaching is 3.9161 on 5 point likert-scale indicates that
respondents agreed that lecturers use all the proper methods in lecturing. Furthermore, lecturer also
posses characteristics that allow them in delivering an effective teaching in their lecture. The mean on
learning-centered approach is 3.9962 on 5 point likert-scale and the mean on teaching-centered
approach is 3.6048 indicate that majority of the respondents are not too sure on some of the teaching
methods suggested in the questionnaire could increase their level of understanding. Maybe they do not
bother with what type of teaching method used by their lecturers as long as they could understand. For
knowledge and expertise, the mean is 4.0112 shows that majority of respondents agreed on the
lecturer’s knowledge and expertise could further improve their learning process because they could get
much information and exposure from lecturers who are knowledgeable and skillful.
Attitude shows an average mean with 4.0243 on 5 point likert- scale indicates that attitude of
the lecturers play an important roles in delivering an effective teaching. Lecturers who have the most
positive attitude in their teaching and learning process considered as the main element in giving the
students the positive impact to what they are learning in class. Finally, the mean for personality is
4.0178 on 5 point scale depicts that majority of respondents agreed that personality of a lecturer will
help them to feel more comfortable as his or her students without feeling any huge gap between a
student and a lecturer. This further lead the students to give more interest on the accounting subjects.

Table 4: Results of Regression Models

Constant Coefficient Correlation

Model Y R2
α β1X1 β2X2 β3 X 3 β4 X 4 β5 X 5
1.184 0.684 - - - - 0.354
M1
(0.001) (0.000)*
1.084 - 0.786 - - - 0.415
M2
(0.001) (0.000)*
1.443 - - 0.614 - - 0.393
M3
(0.000) (0.000)*
0.916 - - - 0.747 - 0.504
M4
(0.002) (0.000)*
2.714 - - - - 0.352 0.163
M5
(0.000) (0.000)*
0.376 0.020 .391 0.203 0.176 0.319 0.700
M6
(0.212) (0.821) (0.003)* (0.016)* (0.027)* (0.000)*
* Note: Value in parenthesis indicate significant at 5%.

Table 4 revealed the result using 6 types of model. The R2 range from 16.3 percent to 70
percent. Based on Model 1, 2, 3, 4, and 5 all independent variables are significant at 1 percent. The
relationship between effective teaching and attitude as shown in model 4 contribute the highest
significant positive relationships as explain by R2 = 50.4 percent and β = 0.747, followed by teaching
centered approach with R2 = 41.5 percent and β =0.786 in model 2, knowledge with R2 = 39.3 percent
and β = 0.614 in model 3, learning centered approach with R2 = 35.4 percent with β = 0.684 and lastly,
personality with a value of R2 = 16.3 percent and β = 0.352. Model 6 shows the relationship between
effective teachings and all the independent variables. The R2 stands at 70 percent shows that variation
explained by independent variables. Out of 5 independent variables only 4 variables significantly
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European Journal of Social Sciences – Volume 8, Number 1 (2009)

explain the relationship (teaching centered approach, knowledge, attitude and personality) towards
effective teachings.

5. Conclusions and Recommendations

This study was conducted to determine the teaching effectiveness of accounting subjects at the School
of Business and Economics, UMS. The elements of teaching that have been suggested were learning-
centered approach, teaching centered approach, knowledge of the lecturer, their attitude and
personality. The findings reveal that all independents variables have a positive influence in effective
teaching perceive by students especially when single regression is employed. The results slightly
different when multiple regression is used, out of 5 independent variables, only 4 shows significant
positive relation toward teaching effectiveness as perceived by students. The analysis further explain
that lecturer characteristics also play an important role in determining the effective teaching especially
in accounting subjects. Since this study is only concentrating the UMS, it is recommended that further
study should cover larger areas comprising Malaysian Public and Private universities in Malaysia
which are strictly complied with the Education department and MIA Requirement. This will further
give us an absolute findings on teaching effectiveness and lecturer characteristics across Malaysia.
It is hoped that the result of the study would contribute to the literature on accounting students’
perceptions of effective teaching methodologies and lecturer characteristics. Secondly, it would be
useful for the accounting lecturers, education department and academic researchers to better
understanding on the needs of the accounting students to help them in their learning process.
Furthermore, it will help the government, particularly the Education Department, to have an idea on
what kind of courses, skills and knowledge they could provide for all the qualified educators or
lecturers teaching accounting subject in order to improve their methods of teaching. The finding would
benefit the Education Department to develop better and relevant teaching aids with proper technology.

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 European Journal of Social Sciences – Volume 8, Number 1(2009)

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