The Experience of Deep Learning by Accounting Students
26 Pages Posted: 16 Dec 2011
Date Written: August 18, 2011
Accounting students need to develop personal capabilities such as critical thinking, creative thinking, problem-solving, communication and teamwork, rather than simply reproduce technical accounting rules. To do this, they need to first experience deep learning. There is evidence a large proportion of students experience surface learning when studying accounting at university. This study examines how to support accounting students to experience deep learning. A sample of 81 students in a third year undergraduate accounting course was studied employing a phenomenographic research approach, using ten assessed learning tasks for each student (as well as a focus group and student surveys) to measure their experience of how they learn.
A key finding is that it is possible to support a large proportion of students to experience deep learning through use of Assessment involving individualised, authentic learning tasks with regular formative feedback as part of an integrated set of interventions (Teamwork, Teacher-Student Relationship and Instruction). An implication of this study is the need to support accounting students to experience deep learning in first year courses to enable them to develop personal capabilities in their later university studies.
Keywords: Accounting education, approach to learning, higher education, financial statement analysis, deep learning
JEL Classification: I20, M41
Suggested Citation: Suggested Citation