This article was downloaded by: On: 10 April 2011 Access details: Access Details: Free Access Publisher Routledge Informa

Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House, 3741 Mortimer Street, London W1T 3JH, UK

Accounting Education

Publication details, including instructions for authors and subscription information:

Accounting education: a cooperative learning strategy

James W. Carlanda; Jonn C. Carlanda; Janet C. Dyeb a School of Business, Western Carolina University, b School of Business, University of Alaska Southeast,

To cite this Article Carland, James W. , Carland, Jonn C. and Dye, Janet C.(1994) 'Accounting education: a cooperative

learning strategy', Accounting Education, 3: 3, 223 — 236 To link to this Article: DOI: 10.1080/09639289400000021 URL:

Full terms and conditions of use: This article may be used for research, teaching and private study purposes. Any substantial or systematic reproduction, re-distribution, re-selling, loan or sub-licensing, systematic supply or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to date. The accuracy of any instructions, formulae and drug doses should be independently verified with primary sources. The publisher shall not be liable for any loss, actions, claims, proceedings, demand or costs or damages whatsoever or howsoever caused arising directly or indirectly in connection with or arising out of the use of this material.

CARLAND'. Western Carolina University School of Business. they may need to d o more than simply teach. Like many instructors. PO Box 2689. the authors have experienced tremendous frustration in striving to make sophornores literate in accounting. School of Business. Western Carolina University. experiential learning. they may need to create an environment in which students can learn. p. If the objectives of educators in management and business are to support the learning process. 1) Introduction This quote of Einstein's seems to succinctly state the apparently inherent conflict between teaching and learning. The focus of the paper will be changes in the traditional teaching paradigm which can improve the learning process in accounting courses. 0963-9284 Q 1994 Chapman & Hall . examine the role of learning styles. CARLAND*' AND JANET L. I only attempt to provide the conditions in which they can learn. institutions Downloaded At: 14:27 10 April 2011 I never teach my pupils. 1981. This method resulted in improved student performance. and will present a strategy which the authors have employed successfully to increase the rate of learning. NC 28723. This paper will explore some of the issues involved in teaching accounting. USA. One of the most difficult courses in management education in which to create such an environment is the Principles of Accounting course. Keywords: learning styles. University of Alaska Southeast Received September 1992 Revised September 1993 Accepted April 1994 Abstract This paper reviews the experiential learning and learning-styles literature and applies it to accounting instruction. Albert Einstein (Walter and Marks. An experiential teaching approach is presented which utilizes a cooperative learning environment. accounting. 223-236 (1994) Accounting education: a cooperative learning strategy JAMES W . The authors show that the majority of Sophomore accounting students display a learning style which is inconsistent with traditional teaching methods.Accounting Education 3 (3). DYE2 ' School of Business. Cullowhee. * Address for correspondence: Dr JoAnn Carland. JOANN C.

or. Practice sets and/or labs are assigned to simulate real-life applications. Pressure on the academic community to change its traditional perspective of the educational process is building (Arthur Andersen & Co. This paradigm and its historic and persistent role have been recognized by the American Accounting Association's Future Committee (American Accounting Association. 1993. 1982. 1965. they focus on what it takes to perform well in the academic accounting setting. The authors of this paper postulate a twofold basis for the pressure. 1989. 1991. Accounting Education Change Commission. 1990. 1971. The corollary is that those students who do not do well are not interested in accounting. 1983.. 1986. Uguroglu and Walberg. 1986). the persistent lack of success of large numbers of students in Accounting Principles is attracting attention from educators. 1987.. problem solving and interpersonal skills (Accounting Education Change Commission. oral and written expression (Ekroth. not willing to devote long hours outside of class. Despite this shift in paradigm. Estimates are that 35% to 45% of enrollees in these courses fail to complete them or earn less than satisfactory grades (Doran et al. 1968. some researchers continue to stress the importance of student effort in traditionally designed accounting classes (Doran et al. regardless of the approach used. Modern researchers in accounting education are increasingly recognizing that learning is different from academic performance and that the structure of the teaching paradigm needs to change in order to increase the learning rate of all students. 1984. et al. First. Traditional accounting education Traditionally. a minority in any principles class. Schroeder. 1984. Brown and Burke. such students will succeed regardless of the approach used to teach the course.. 1987). Knechel. One limitation of all of these studies is that they take as given that academic performance is equivalent to learning. 1992. Ekroth. Consequently. Eckel and Johnson. 1990. Ingram and Petersen. 1979. 1989. 1965. Dockweiler and Willis. or. 1986). accounting is taught passively by lectures and illustrations of problem solutions. 1989) such as critical thinking. the expectation is that those students who succeed in Accounting Principles are those who wish to pursue majors in accounting.Carland et al. 1984. Downloaded At: 14:27 10 April 2011 . but the focus remains on class presentation of concepts and problem solutions. 1993). Secondly. Evangelauf. 1987. those students who are achievement oriented and highly motivated. 1988). Baldwin and Howe. Such students will not do well. Geary and Rooney. Hicks and Richardson. poor performance of accounting graduates in the profession is resulting in calls for classroom changes to emphasize the development of real-world skills (Evangelauf. Astin. Astin. 1991). 1990). Eskew and Faley. 1983. 1986. Eckel and Johnson. Many studies have shown that key factors in success in accounting are past grades and grade point averages (Lavin. not highly motivated or not achievement driven. Campbell and Lewis. Togo and Baldwin.. Many other studies have shown performance on college entrance exams to be highly correlated with success in accounting (Cattel and Butcher. Many studies involving approaches to modify the traditional teaching approach have been presented in recent years (Baldwin and Reckers. Yet further studies have demonstrated the value of student motivation and effort (Lavin. Baker et al. 1991). 1971. 1990). Further. Research in accounting education has frequently supported the traditional view. Schroeder. 1990) and active learning. those students who work hard. Cottell and Mellis. Traditionally. The traditional view is that accounting is rigorous and many students are not sufficiently motivated to perform well.

1993). the ways in which an individual comes to a conclusion about what has been perceived. planning operations or organizing activities. 1984). The effects of learning styles Karl Jung's (1971) theory of personality types forms the foundation for much of the field of cognitive psychology. There are pioneers in accounting education who suggest that the traditional paradigm must change to incorporate a recognition of learning styles in the pedagogy (Togo and Baldwin. Geary and Rooney. who tend to see things in terms of the whole. but that each person will have a preference for one mode over the other. building on Jung's theory of personality typology. People who prefer to stress the five senses. 1990. into 'sensing' and 'intuition' modes. Thinking is a mode which links ideas together through making logical connections. 1986.. would clearly benefit from a shift in the teaching paradigm away from lectures and problem illustrations because of their strong preference for concrete experience. 1987. 1990. As the table shows. Baker et al. 1984. or 'introverted'. events or ideas. touched. Myers (1962) extended Jung's work to make more explicit his orientation toward perception and judgment. the ways of becoming aware of things. He divided perceptive activity. and who employ 'hunches' are 'intuitives. 1993). prefer 'sensing' as a method of perception. two of Kolb's four learning styles. seeking closure. identified four types of learning styles which people employ. Jung felt that conscious mental activity could be subsumed under forms of psychic activity that remain the same in principle under varying conditions. sensation versus intuition. thinking versus feeling. He described the four types as illustrated in Table 1. people are attuned to information gathering while in the judging attitude. attention directed towards the inner world of ideas and concepts. Togo and Baldwin. 1987. into 'thinking' and 'feeling' modes. attention directed towards objects and people in the environment. Kolb (1984) correlated his Learning Styles Inventory with the MBTI and reported that his convergent style corresponded to the MBTI extraverted-thinking style. who see reality as only what can be seen. people. and perceptive versus judging. Brown and Burke. 1962). Feeling is the function of making decisions by weighing relative values of issues. people are more attuned to making decisions. or heard. The dynamics of the theory stress that individuals frequently change from one mode to another as circumstances dictate.Cooperative accounting education 225 Innovative accounting educators are increasingly recognizing that students have different learning styles and that those learning styles will inevitably affect their academic and professional success (Baldwin and Reckers. The 16 permutations of preferences are called 'personality types' or 'cognitive styles' and can be established through the use of the Myers-Briggs Type Indicator (MBTI) (Myers. Geary and Rooney. the divergent and the accommodation. She added the concept of an attitude or a preference for a perceptive or judgment mode. He felt that an individual's thought processes tended to be either 'extraverted'. The MBTI is a widely used psychological instrument which assesses an individual's preferences for the various modes of psychic activity. The four pairs of preferred modes of psychic activity evolved from Jung's work are extraversion versus introversion. the divergent Downloaded At: 14:27 10 April 2011 . Kolb (1976.' He divided judgment activities. People who perceive by way of the unconscious. The functions pull in different directions at all times. In the perceptive attitude.

It seems clear that many accounting majors either self-select their studies because of their learning style or that other learning styles are forced out of accounting programmes because of a lack of success. and has as its major strength: problem solving. A. In a survey of business administration students. or NT. Downloaded At: 14:27 10 April 2011 . Keirsey and Bates named the temperaments for Greek gods who embodied the primary characteristics. (1984) Experiential Learning. The temperaments derive from an individual's dominant preferences for sensing versus judging or perceiving. Kretschmer. They emphasize that there is no evidence that other styles cannot be successful in an accounting programme or an accounting career. NF. That style is one which learns best from concrete experience and from active experimentation. carrying out plans and tasks and getting involved in new experiences The divergent style The assimilation style The accommodation style Source: Kolb. are called temperaments. The four groups which result. and has as its major strength: doing things. pp. Kolb (1984) found that students of management or business administration tended to display the accommodation learning style. Collins and Milliron (1987) found that accounting professionals predominantly displayed the convergent style and that the preference was independent of firm type or practitioner specialty. Nevertheless. Baldwin and Reckers (1984) found that accounting majors tended towards the convergent style. and. decision making and practical application of ideas Emphasizes concrete experience and reflective observation. 1984). 77-78 to the introverted-feeling style. and has as its major strength: imaginative ability and awareness of meaning and values Emphasizes abstract conceptualization and reflective observation. the accommodation to the extraverted-sensing style (pp. 8 1-94). Maslow and Myers-Briggs. SJ.Carland et al. the assimilation to the introverted-intuitive style. D. Kolb's learning styles The convergent style Relies on conceptualization and active experimentation. Accounting majors are different. The temperaments can be identified with the MBTI or with the Keirsey Temperament Scale (Keirsey and Bates. NJ: Prentice-Hall. and has as its major strength: inductive reasoning and an ability to create theoretical models Emphasizes concrete experience and active experimentation. The four groupings are simpler to work with than the 16 different types determined by the MBTI and are established by examining the dominant characteristics of each typology. This finding was supported by Brown and Burke (1987) who also suggested that accounting majors tended to prefer the convergent learning style. Adler. Sullivan. Freud. and for intuition versus thinking or feeling. labelled SP. Keirsey and Bates (1984) developed four dominant types of temperaments from the work of Jung. Englewood Cliffs. Table 1. the convergent learners will have a clear advantage in academic performance in a traditional accounting course. Extrapolation of Kolb's learning styles to the temperaments elucidated by Keirsey and Bates would result in groups with the characteristics displayed in Table 2. Togo and Baldwin (1990) found that the convergent learning style performed better in the traditional college level introductory accounting course.

but makes decisions based on personal likes and dislikes Downloaded At: 14:27 10 April 2011 If business students tend toward the accommodation style of learning. and a risk taker. 1988). standards and is resistant to change. knowledge and mastery. 1981. flexible. Kolb's learning styles extrapollated to Keirsey and Bates temperaments Temperament 227 Learning style Convergent learning style The SJ or Epimethean temperament The SJ is decisive. Jerome Coleman (1976) presents an excellent differentiation between experiential and classroom learning. 1988. a traditionalist. 1989. Coleman describes the steps in learning under a classroom process as: (1) receiving information through a symbolic medium such as a book or lecture. Its advocates and its critics are many and varied (Hutchings and Wutzdorff. excited. . likes policies. There may be multiple learning objectives but the central tenet is always that one learns best by active involvement. the pedagogy should strive to accommodate all learning styles. and is participative. Boud. Kolb. All business students need accounting skills for success in their future endeavours. He focuses on the sequence of steps in the learning process employed in the classroom and in experiential processes. rules. enthusiastic. The authors posit that it is time for a recognition that the purpose of accounting education is not to evaluate how well students perform under a given pedagogy. but does not like theory or routine and lives for the moment Assimilation learning style The NT or Promethean temperament The NT is a visionary and architect of change who enjoys complexity and hungers for competency. Henry. focuses on individuals. schedules. and charismatic. Clearly a pedagogy which is inconsistent with their typologies will hinder their learning. Peterson. 1989. Wildemeersch. open-minded. 1989. The learning steps which he identified and the differentiation which he described have been validated by others in the field of experiential learning (i. 1984. Walter and Marks. Harris. 1981). Experiential learning is defined as a sequence of events which require active involvement by the student at various points (Walter and Marks. idealistic. is practical. Nelson. 1984). Experiential learning Experiential learning has been a concept of interest for many years to educators in a variety of disciplines. 1989. Kolb. one can expect sophomore accounting classes to be dominated by that type of student. but can be pessimistic and critical and can preserve useless rules Accommodation learning style The SP or Dionysian temperament The SP goes into everything full speed ahead.Cooperative accounting education Table 2. 1989. Seeman. In order to accomplish that purpose. but to increase their learning. (2) assimilating and organizing information so that the general principle is understood. empathic. but may lose interest in a task before completing it Divergent learning style The N F or Apollonian temperament The N F is personable.e. 1979.

Astin (1984) was deeply concerned by the motivation required for success in learning. Nevertheless. Astin's work supports a belief that experiential learning could be a superior approach to education. 1984). Both the divergent and accommodation learning styles function better with concrete experience (Kolb. experiential learning is time consuming.228 Carland et al. according to Coleman (1976). and applying the concept through action in a new circumstance within the range of generalization. 307). . Experiential learning. . . Clearly they would be better served with a teaching paradigm which emphasized experiential learning concepts. The learning process involves: (1) (2) (3) (4) carrying out an action in a particular instance and seeing the effects of the action. '. More importantly. Coleman believes that learning through the experiential concepts is less easily forgotten than learning through the information assimilation of the traditional classroom because. He argues that merely exposing the student to a particular set of courses may or may not work. '. Grambsch (1981) found that schools of business have been slow to adopt experiential learning techniques. Table 3 displays the distribution of grades on final examinations and the proportion of withdrawals from one of the author's . the authors experienced a high failure and withdrawal rate. On the other hand. at least for those students who require a stronger involvement in order for their investment of physical and psychological energy to result in learning. Developing such an approach in Principles of Accounting is eminently feasible. to achieve the effects intended. must elicit sufficient student effort and investment of energy to bring about the desired learning and development' (p. understanding the general principle under which the particular instance falls. at least. He posits a theory of student involvement in which he maintains that. which is usually language. but the result always seemed to be boredom and lack of attention within the class and failure to complete the homework assignment outside of the class. and (4) moving from the cognitive and symbol-processing sphere to the sphere of action. follows an almost reverse sequencing. Coleman believes that the advantages of the classroom method include a reduction of the time and effort required to learn something new. . Its disadvantages are that it depends heavily on the symbolic medium. failure to complete the assignment individually. 301). 1984). (3) being able to infer a particular application from the general principle. Remember that most business students are accommodation learners (Kolb. A change in accounting instruction Downloaded At: 14:27 10 April 2011 The authors have employed the traditional approach to accounting instruction for many years. . and are not merely associations with abstract symbols or general principles expressed in abstract symbols' (p. understanding the effects in a particular instance. Astin (1984) defines student involvement as. the quantity and quality of the physical and psychological energy that students invest in the college experience'. Like many instructors of accounting principles. . a particular curriculum. in whatever form that takes (p. the associations that embed it in memory are with concrete actions and events to which effect was attached. and it depends upon extrinsic motivation. however. 58). Coleman believes that it has a strong advantage in that it depends upon intrinsic motivation. '.

This anecdotal evidence is consistent with published experience (Baldwin et al. less practice sets. 1991). in addition to the three-hour class meeting. There is no statistical validity in this observation. Historic grade distribution for instructor 2 Distribution ( X ) Grade Downloaded At: 14:27 10 April 2011 1989-90 8 17 28 17 1990-91 11 16 Total 9 17 31 16 27 100 A B C 35 15 23 100 D F and W 29 100 Total Principles of Accounting classes over the last three years. sessions and labs. claims a similar failurelwithdrawal rate.. Table 4 displays the same distribution of grades for two years for classes of a second author. but it implies that difficulties with sophomore accounting are systemic and perhaps universal. more practice sets. In fact. every instructor of sophomore accounting with whom the authors have spoken over the years. extra assignments for low-performing students. added review classes. All of those were minor variations of the central construct: that is. The authors had tried a variety of teaching techniques and approaches in sophomore accounting classes without success. retakes on examinations.. The basic need for at least one fourth of the class to repeat the course was a consistent factor in other instructors' classes. In academic year 1990-91. Historic grade distribution for instructor 1 - Distribution ( k O) Grade A B 1988-89 11 1989-90 18 1990-9 1 18 29 16 12 25 100 Total 16 45 18 0 32 12 9 29 100 35 16 7 26 100 C D F and W 26 100 Total Table 4. more emphasis on explanation of concepts. etc. more emphasis on working problems. 1989. That approach also failed to change the . the Accounting Department of the primary author became so concerned with low performance that it decided departmentally to require weekly attendance of all Principles students at a three-hour lab. computerized assignments.Cooperative accounting education Table 3. monitored by a faculty member. Doran et al.

. That familiarity led to skepticism about the traditional perspective towards sophomore accounting. Kolb's style Keirsey and Bates temperament Percentage Assimilation Divergent Convergent Accommodaton Total Promethean Apollonian Epimethean Dionysian 12 16 38 34 100 performance curve. p. 63): The best answer to the question. 1992). These supporters almost uniformly embrace a maxim of McKeachie et al. Astin. Learning styles from a sample of sophomores -- Carland et al. To pursue that concern. Kolb's divergent and accommodation learning styles constituted 50% of the classes. 1991. Johnson et al. 1990a. the content. That is. 'What is the most effective method of teaching?' is that it depends on the goal. As Table 5 shows. (1986) who presented a review of the literature concerning teaching and learning in the college classroom. Cottell and Millis. Johnson and Johnson. the authors began to gain a growing familiarity with the learning styles literature and with the experiential learning literature. the student. The authors now became concerned that the traditional perspective about accounting education would not be effective with these students. Downloaded At: 14:27 10 April 2011 . the poor performance in accounting classes might lie with the instructional methodology rather than with the students. 1991. But the next best answer is 'Students teaching other students'. b. Nastasi and Clements.230 Table 5.. 1991. Cottell and Millis (1993) report improvement in the learning process from the approach and highly recommend it to accounting educators. Cottell and Millis (1993) describe the use of a cooperative learning structure in Accounting Principles. has many supporters (Kagan. the authors administered the MBTI (Myers. 1984. The distribution is displayed in Table 5. Hassard. They conclude (1986. 1989. The Accounting Faculty remained concerned about the high level of repeats in the courses. 1990. Cooper. 1962) to their 1991-92 classes and divided the students into the temperament classifications proposed by Keirsey and Bates (1984) and the commensurate learning styles proposed by Kolb (1984). clearly an example of experiential learning. Johnson et al. if significant numbers of sophomore accounting students display a learning style consistent with experiential learning preferences. As a result of research into teaching effectiveness unrelated to Accounting Principles. The authors wondered whether the learning styles of the students were at odds with the methodologies employed. and the teacher. but were unable to find an approach which could change it. The cooperative learning process. an extremely high proportion of the classes fell into temperaments or learning styles which would prefer experiential learning constructs. 1989. This approach involved the use of small groups within the classroom who work on assignments independently of the rest of the class.

a quiz was administered on the material covered in that class. etc. yet their subjective judgments were that the final exam for the cooperative groups was equally rigorous with those administered to previous classes. they moved more rapidly. That is. they organized a pedagogy around a totally hands-on approach. Each student understood that he or she had to master the concepts in order to pass the upcoming quizzes. The only assignment made was a reading assignment of the text chapters. Periodic examinations were also administered individually based on several units of study. Students were encouraged to study together outside of class in their groups. The students worked together in a cooperative environment to help each other learn. When they discovered that they could not take the quiz until the assignment was finished. The teams worked together to complete the assignment. Each team was determined by grouping students by learning style. the exams were different. The idea was to engage small groups of students in peer teaching under a cooperative environment. By far Downloaded At: 14:27 10 April 2011 . some Bs shifted into As. The grade distribution would lead one to conclude that performance had been shifted upward. There would be no lecture. At the end of the class. There were two instructors involved in the experimentation. The class assignment included short answers for questions selected to reinforce theoretical portions of the text and exercises and problems to reinforce concepts and processes in the text. Not only were the students different. Table 6 shows that the cooperative class had a stronger performance than the earlier classes. There seemed to be a great deal of socialization going on in the groups. providing assistance only when a team was incapable of continuing. Initially. At the beginning of each class period an assignment was made from the text. this strategy did not lend itself to statistical analysis. The peer teaching was reinforced by mandating that teams could only proceed to the quiz in a group. The students were organized into four-person teams. The students did not know the assignment in advance of the class meeting. two were taught by a second author. The hands-on approach was reinforced by mandatory attendance. no practice sets. the performance of earlier students taught under traditional methods could not be compared to the performance of the experimental students. no problem solving. the teams had trouble finishing the assignments in the allotted time. the instructors found it necessary to adjust class assignment lengths upward as the classes were performing an increasing amount of work in the allotted time block. 'the next most effective method of teaching is students teaching students'. as the semester progressed. That is. The lowest grade was dropped. Two were taught by one author. There were four classes in Accounting Principles involved in the experiment. The distribution of the class performance is displayed in Table 6. The instructor acted as facilitator and consultant. Teams worked together to complete the assignment. Students had to take the quiz individually. regardless of the time. Students were not permitted to make up class assignments or to make up quizzes. thereby permitting one absence. no homework assignments. each group consisted of students with the same learning styles. That is.Cooperative accounting education A change in instructional strategy The authors decided to literally embrace the maxim. The members taught each other as they assisted each other in completing the assignment. some CS were shifted into Bs. In fact. Clearly. To design an instructional strategy incorporating peer teaching. Students were informed that preparation for examinations was best served by reworking class assignments and similar assignments from the text in their groups.

but early in the semester they railed against having to 'dig out' information themselves. this approach really requires a great deal of work on the part of the student. An untrained lab monitor or graduate student would be unable to make such judgments effectively. but others require a more hands-on approach. The approach used in this pedagogy does require minimizing one's ego. In order to successfully pursue a strategy of this type an instructor must keep foremost in mind that he or she is the principal architect of the learning process. The students involved in the cooperative class embraced its value toward the end of the semester. Downloaded At: 14:27 10 April 2011 .Carland et al. A mistake made in one direction could impair the peer teaching process. Caveats Several provisos are apropos at this point. Most classes truly do not. Table 6. this approach leads to numerous student complaints initially. That. they complained about 'teaching themselves' rather than being taught. the blackboard or the overhead projector. a dramatically smaller proportion of the classes for both instructors had to repeat the course. share homework assignments and cram for a few examinations. the instructor must decide when to assist a team and when to deny that assistance. All that most students have to do is tolerate class lectures and presentations. The instructor appears to be relegated to the role of a lab monitor. Students not only do not know the subject matter. Students have become so accustomed to traditional classes that they instinctively rebel when their expectations are not realized. But be warned: those who most need the approach will be most vehement against it in the early stages. is not the case. Sadly. As the table shows. Further. Nevertheless. Further. in that planning the class assignments and monitoring the progress of the teams is crucial to success. Some can learn passively without any difficulty. the instructor's role is considerably less apparent than the traditional classroom in which a professor is always at the podium. A major factor with regard to the experiential method may well be noise tolerance. while a mistake made in the other direction could create extreme frustration thereby causing students to withdraw their interest. Grade distribution in the cooperative group (1991-1992) Instructor l Grade A Instructor 2 Grade A B C Percentage 24 19 10 28 19 100 Percentage 13 B C D F and W D F and W Total 19 34 20 14 100 Total the most important factor was the reduction in Fs and Ws. of course. Further. many students seem to be solely interested in obtaining certification in the form of a degree: not in learning anything and especially not in work. they do not know how learning takes place.

However. It probably also means that some instructors will be more receptive to the idea of new pedagogic strategies than will others. Future studies into cooperative learning might be better served by assigning students with different learning styles to the same group. Conclusions Clearly. The longer class meetings allow the instructor to make strong contact with each group and to have enough time to ensure full involvement by the groups.Cooperative accounting education 233 Downloaded At: 14:27 10 April 2011 Admittedly. instructors have varying temperaments. traded greetings. Admittedly. The afternoon sessions proved entirely too short. a valuable aspect of future research might be to compare the grades of mixed groups to the grades of uniform groups. More importantly. there was less competition for student attention as few students had further activities scheduled after class. There was enough time for in-depth discussion and for the instructor to answer all questions from all groups. the cooperative approach has proven attractive. The real learning takes place in gaining insight from each other. the results of the cooperative learning strategy clearly supports the possibility for success with an experiential construct in sophomore accounting.together is noisy. this exploration was not statistically sound. Further. prepared books and materials. The three-hour night classes proved ideal for this cooperative approach. The last 10 minutes of the class were lost to 'clock watching' as student attention began to wander in preparation for departure. Further. a classroom filled with individual teams working and talking. Like students. For these authors. That means that some will be more tolerant of experiential constructs than will others. There must be time for the exchange of ideas in order to facilitate that process. That left 55 minutes of concentrated time which was simply inadequate. This can complicate a mixed grouping strategy because there are simply too few students in some typologies to be represented in every group. Two of the classes involved in this experience were night classes with three-hour class meetings. and they plan to employ cooperative techniques in a variety of courses. and prepared to work. Nevertheless. read the assignment. In a group setting with peer teaching. the construct used needs refining. In the shorter class periods the instructor had difficulty answering all questions from all groups. the results cannot be extrapolated. the length of the class period is a major factor because the cooperative method is considerably slower than traditional methods. The mental readiness for an in-depth work session seemed to make a tremendous difference. Quiet teams simply seemed to work together separately. each problem takes longer to complete than normally expected because students must discuss it and compare notes about it. it is clear that in any given class the distribution of student typologies will not be uniform. the better the assignments seemed to be progressing. The final determining factor for the . The other two classes were afternoon sessions meeting twice each week for 75 minutes. The authors found that the noisier the classroom. Such an approach might blend the strengths of the various types into a stronger learning environment. Ten minutes were lost at the beginning of the period as students shifted into groups. Consequently. the shorter time period simply did not provide enough time to achieve full involvement by the students. Consequently. Noisy teams truly got involved in sharing their ideas about the assignment with each other. Such a study could reveal whether the stronger networks which result from uniform types work better than the blending of strengths of divergent types.

(1976) Differences between experiential and classroom learning. Fall. R. (1968) The Prediction of Achievement and Creativity. P. Journal of College Student Personnel. and Scope of Accounting Education (The Bedford Committee) (1986) Future accounting education: Preparing for the expanding profession. authors was a statement overheard in the hall in a n exchange between students about the success of the experience. R. B. 193-206. J. 207-26. Issues in Accounting Education. (1982) Secondary level study of accounting and subsequent performance in the first college course. R. R. Bobbs-Merrill. Convergent learning styles simply d o not dominate business schools. B. pp.A. Content. A36. J. B. Peat Marwick Main and Company. Journal of Accounting Education. J. W. 619-26. Baker. Journal of Accounting Education. K. S. pp. Coleman. Simon. Committee of the Future Structure. Astin. Position Statement Number One. 38-49. It is time t o recognize that different learning styles call for different pedagogies. Howe and Wasson (1989). 1 (l). and Lewis. 187-206. 9-23. E. 276-83. F. Astin. A. WA. Arthur Andersen and Company. it is well worth the effort. Student involvement: a developmental theory for higher education. Price Waterhouse and Touche Ross (1989) Perspectives on Education: Capabilities for Success in the Accounting Profession. (1984) Exploring the role of learning style research in accounting education policy. R. Chronicles of Higher Education. Boud. 6 (2). the cooperative learning environment holds promise. Hansen. W. and Howe. O n e student said t o her friends. Collins. July. 25 (3). and Bazeli. J. 63-76.. E. 'I made a good grade in Accounting a n d it was fun!' O n e rarely hears students describe sophomore accounting a s 'fun'. S. and Butcher. Ernst and Whinney. W. (1991). Washington: Jossey-Bass Publishers. Baldwin. In Making Sense of Experiential Learning: Diversity in Theory and Practice (edited by Weil and McGill). 37 (44). F o r those still employing traditional methods a n d who are unhappy with their results. C. Fall. Press. and Milliron. and Bazeli. Issues in Accounting Education. and Reckers. F. V. R. Journal of Accounting Education. R. Deloitte Haskins and Sells. Baldwin. J. A. (1987) Selecting instructional design for introductory accounting based on the experiential learning model. 49-61. New York F:. P. VMI case dramatizes basic issues in the use of educational research. Philadelphia: Open University Press. Cattell. Arthur Young. Fall. (1987) Accounting education: a learning styles study of professional-technical and future adaption issues. (1989) Some competing traditions in experiential learning.. (1984). A. Baker. Astin. Brown. Spring. D. Downloaded At: 14:27 10 April 2011 . Many Accounting teachers have already abandoned the traditional mode. J. Repeating the first college level accounting course: empirical evidence from four institutions. (1971) Predicting Academic Performance in College. If the cooperative approach has the power t o a d d that dimension. A. C. American Accounting Association. Journal of Accounting Education. (1991) Using cases in accounting classes. F. Bainbridge Island. (1986) An assessment of the learning style preferences of accounting majors. A. 1-12. H. P. M. 168-95. Campbell. and Burke. Coopers and Lybrand. 297-307. Issues in Accounting Education. The Accounting Review.. Simon. Baldwin. Fall. In Experiential Learning. E. H. References Accounting Education Change Commission (1990) Objectives of education for accountants.234 Carland et al. 1 (l). (1987) A measure of professional accountants' learning style. Issues in Accounting Education. H. B.

and Johnson. Johnson. 6. J. In The Modern American College. Journal of Accounting Education. and Wutzdorff. D. K. and Roy. Dockweiler. Cottell. E. R. Edina. Johnson. B. 5 (4). pp. G.. C. (1989) Leading the Cooperative School. translated by R.. (1990b) Cooperative learning and college teaching: Tips from the trenches. 6 ( l ) . S. CA: Resources for Teachers. Eskew. and Millis. P. (1991) Determinants of student performance in accounting principles I and 11. and Johnson. May 10. MN: Interaction Book Company. W. 35. H. Ekroth). A. B. (1992) Cooperative learning in accounting. In Making Sense of Experiential Learning: Diversity in Theory and Practice (edited by Weil and McGill) pp. 8 (l). (1989) Meaning and practice in experiential learning. Hassard. Hicks. Adult Learners in Higher Education: Equity and Excellence. 63 (l). (1981) Business administration. G. F. Accounting Review. 1-2. VA: Association for Supervision and Curriculum Development. J. M. I (l). G. (1993) Designing accounting education to achieve balanced intellectual development. Issues in Accounting Education. Cottell. (1990a) What is cooperative learning? Cooperative Learning and College Teaching. Accounting Review. 24 (3). Spring. J. W. J. 62 (l). Harris. (1984) Circles of Learning. R. Grambsch. E. San Francisco: Jossey-Bass Publishers.) Kagan.. Ekroth. L. (Original work published in 1921. In Knowing and Doing: Learning Through Experience. 10. and Rooney. Hull. (1984) On the use of entry requirements for undergraduate accounting programs. OK: Professional and Organizational Development Network in Higher Education. T. J. W. R. N. (1989). Bouillon. Jung. B. 4. Jung. and Petersen. pp. (1988) Experiential leanring across the curriculum: assumptions and principles. 60-70. 8 (l). D. C. P. W. Fall. Johnson. (1990) Why professors don't change. J. P. The Chronicle of Higher Education. R. 215-23. and Faley. 472-86. C. Hutchings. Bollingen Series XX. R. (1987) An evaluation of AICPA tests for predicting the performance of accounting majors. R. 61-7. Evangelauf. 25-37. K. G. Cooper. Holubec. 2. (1990) Science Experiences: Cooperative Learning and the Teaching of Science. Philadelphia: Open University Press. K. (1989) Accounting educators plan to update curriculum. (1979) Effects of experiential learning on formal teaching and learning processes. 496-504. Washington: Jossey-Bass Publishers. A. In Teaching Excellence: Toward the Best in the Academy (edited by L. T. CA: Addison Wesley. (1983) A model for screening and classifying potential accounting majors. 5-19. W. and Smith. Eckel. An Ashe-Eric Higher Education Report No. 95-1 11. Ingram. (1984) Predicting early success in intermediate accounting: the influence of entry examinations and GPA. L.Cooperative accounting education 235 Cooper. Doran. Henry. The Accounting Review. Spring. R. 40-59. Downloaded At: 14:27 10 April 2011 . A. L. (1971) Psychological Types. Geary. DC: The George Washington University School of Education and Human Development. Collected Works of K. debate tighter entrance requirements for CPAs. J. NJ: Princeton University Press. The Teaching Professor. Issues in Accounting Education. 137-47. Johnson. C. W. V. and Smith. (1991) Cooperative learning: increasing college faculty instructional productivity. T. Alexandria. G. W. T. P. J. D. M. and Millis. Journal of Accounting Education. Vol. Issues in Accounting Education. M. R. (1993) Cooperative learning structures in the instruction of accounting. and Willis. Princeton. 59 (3). Issues in Accounting Education. 57-65. D.. A31-A32. J. G. Johnson. Washington. Cooperative Learning Resources for Teachers. Men10 Park. C. Stillwater. P. J. (1988) Some determinants of student performance in the first college level financial accounting course. 41-2. 74-84. L. F. San Capistrano. and Richardson.

J. In Advances in Accounting: A Research Annual (edited by B. and Baldwin. pp. G. 28-30. (1984) Please Understand Me: Character and Temperament Types. (1984) Experiential Learning. (1989) Reducing student attrition: towards a more successful learning environment. (1965) The Prediction of Academic Performance. pp. Kolb. and Walberg. J. S. NJ: Prentice-Hall. P. American Educational Research Journal.. E. K. Myers. New York: Wiley. Princeton. Calgornia Management Review. Issues in Accounting Education. (1991) Research on cooperative learning: implications for practice. pp. (1986) Previous accounting education and college level accounting exam performance. Kolb. A. (1976) Management in the learning process. A. H. 54. 37-47. (1979) Motivation and achievement: A quantitative synthesis. School Psychology Review. December. D. D. Ann Arbor. H. 7 (2). and Smith. N. M. N. 189-99. R. S. 21-31. Uguroglu. R. and Marks. (1989) The principal meaning of dialogue for the construction and transformation of reality. J. D. Walter. D. D. and Ciements. A. Schwartz) 8. M. H. 170-8. 205-17. Downloaded At: 14:27 10 April 2011 . and Bates. Englewood Cliffs. (1992) Using the case method in accounting instruction. pp. In Making Sense of Experiential Learning: Diversity in Theory and Practice (edited by Weil and McGill). 1 (l). (1989) Generating integration and involvement in learning.. W. London: Russell Sage Foundation. McKeachie. (1981) Experiential Learning and Change. A. Togo. MI: The University of Michigan Press. F. D. CA: Prometheus Nemesis Book Company. L. S. Schroeder. Nastasi. Pintrich. Seeman. Y. Philadelphia: Open University Press. (1962) The Myers-Briggs Type Indicator Manual. D. A. B. Del Mar. Philadelphia: Open University Press. (1990) Learning style: A determinant of student performance for the introductory financial accounting course. W. Issues in Accounting Education. Wildemeersch. 375-89. 110-31. Nelson. 60-9. D. Lin. (1986) Teaching and Learning in the College Classroom: A Review of the Research Literature. B. W. E. Fall. Lavin. In Making Sense of Experiential Learning: Diversity in Theory and Practice (edited by Weil and McGill). Knechel. 101-15. K. 19 (l). Philadelphia: Open University Press. (1988) Why the resistance to experiential learning? Education Digest. 20 (l). I. Keirsey. NJ: Educational Testing Service. E.236 Carland et al. In Making Sense of Experiential Learning: Diversity in Theory and Practice (edited by Weil and McGill). Peterson.

Sign up to vote on this title
UsefulNot useful