IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v45y2013i1p24-36.html
   My bibliography  Save this article

Experiential learning in accounting education: A prison visit

Author

Listed:
  • Dellaportas, Steven
  • Hassall, Trevor

Abstract

Traditional pedagogic methods in accounting education have been the subject of some criticism with potential solutions referring to out of classroom experiences. This paper relies on the concepts of situated and experiential learning to assess the effects of a learning opportunity involving visits to prison by students enrolled in the final year of an accounting degree program. Data collected from a self-designed survey suggest that the students were intellectually and emotionally engaged in the experience emanating from the novelty and anticipation of entering closed walls and meeting inmates who were former professional accountants. Students appeared to learn a number of lessons including the nature of conflicts faced by professional accountants, factors contributing to fraudulent conduct, and strategies on how they might deal with such conflicts in their professional careers.

Suggested Citation

  • Dellaportas, Steven & Hassall, Trevor, 2013. "Experiential learning in accounting education: A prison visit," The British Accounting Review, Elsevier, vol. 45(1), pages 24-36.
  • Handle: RePEc:eee:bracre:v:45:y:2013:i:1:p:24-36
    DOI: 10.1016/j.bar.2012.12.005
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838912000819
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.bar.2012.12.005?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Monte Wynder, 2004. "Facilitating creativity in management accounting: a computerized business simulation," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 231-250.
    2. Ralph Adler & Rosalind Whiting & Kate Wynn-Williams, 2004. "Student-led and teacher-led case presentations: empirical evidence about learning styles in an accounting course," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 213-229.
    3. Peter Booth & Peter Luckett & Rosina Mladenovic, 1999. "The quality of learning in accounting education: the impact of approaches to learning on academic performance," Accounting Education, Taylor & Francis Journals, vol. 8(4), pages 277-300.
    4. Steven Dellaportas, 2006. "Making a Difference with a Discrete Course on Accounting Ethics," Journal of Business Ethics, Springer, vol. 65(4), pages 391-404, June.
    5. Ferguson, John & Collison, David & Power, David & Stevenson, Lorna, 2005. "What are recommended accounting textbooks teaching students about corporate stakeholders?," The British Accounting Review, Elsevier, vol. 37(1), pages 23-46.
    6. Martin Kelly & Howard Davey & Neil Haigh, 1999. "Contemporary accounting education and society," Accounting Education, Taylor & Francis Journals, vol. 8(4), pages 321-340.
    7. Arnold, Patricia J., 2009. "Global financial crisis: The challenge to accounting research," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 803-809, August.
    8. Ian Surridge, 2009. "Accounting and Finance Degrees: Is the Academic Performance of Placement Students Better?," Accounting Education, Taylor & Francis Journals, vol. 18(4-5), pages 471-485.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    2. Michael Musov, 2017. "It Doesn’t Matter How We Assess the Competencies in Accounting Education?," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 429-448, September.
    3. Blondeel, Eva & Everaert, Patricia & Opdecam, Evelien, 2024. "Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety," The British Accounting Review, Elsevier, vol. 56(4).
    4. Grace Ji & Grace Wong & Dennis Taylor & Dessalegn Mihret, 2022. "Motivational appetites, cultural orientations and accounting students' learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2283-2312, June.
    5. Butler, Maureen G. & Church, Kimberly S. & Spencer, Angela Wheeler, 2019. "Do, reflect, think, apply: Experiential education in accounting," Journal of Accounting Education, Elsevier, vol. 48(C), pages 12-21.
    6. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    7. Rajasulochana, Subramania Raju & Senthil Ganesh, S., 2019. "Is assessing learning outcomes a trade-off in experiential learning? Integrating field visit with managerial economics course," International Review of Economics Education, Elsevier, vol. 32(C), pages 1-1.
    8. Chmielewski-Raimondo, Danielle A. & McKeown, Warren & Brooks, Albie, 2016. "The field as our classroom: Applications in a business-related setting," Journal of Accounting Education, Elsevier, vol. 34(C), pages 41-58.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Paisey, Catriona & Paisey, Nicholas J., 2010. "Developing skills via work placements in accounting: Student and employer views," Accounting forum, Elsevier, vol. 34(2), pages 89-108.
    2. Ferguson, John & Collison, David & Power, David & Stevenson, Lorna, 2009. "Constructing meaning in the service of power: An analysis of the typical modes of ideology in accounting textbooks," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 896-909.
    3. Kate Wynn-Williams & Nicola Beatson & Cameron Anderson, 2016. "The impact of unstructured case studies on surface learners: a study of second-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 25(3), pages 272-286, June.
    4. Duff, Angus & Marriott, Neil, 2017. "The teaching-research gestalt in accounting: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 49(4), pages 413-428.
    5. Paul M. Goldwater & Timothy J. Fogarty, 2007. "Protecting the Solution: A 'High-Tech.' Method to Guarantee Individual Effort in Accounting Classes," Accounting Education, Taylor & Francis Journals, vol. 16(2), pages 129-143.
    6. Churyk, Natalie Tatiana & Stenka, Renata, 2014. "Accounting for complex investment transactions," Journal of Accounting Education, Elsevier, vol. 32(4), pages 58-70.
    7. John Cullen & Sue Richardson & Rona O'Brien, 2004. "Exploring the teaching potential of empirically-based case studies," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 251-266.
    8. Spies-Butcher, Ben & Bryant, Gareth, 2024. "The history and future of the tax state: Possibilities for a new fiscal politics beyond neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    9. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
    10. De Villiers, Rouxelle & Hess, Alexandra Claudia, 2018. "Melding traditional and progressive andragogy in marketing education, using the hermeneutic competency development strategy," Australasian marketing journal, Elsevier, vol. 26(2), pages 140-156.
    11. Ali Uyar & Simone Pizzi & Fabio Caputo & Cemil Kuzey & Abdullah S. Karaman, 2022. "Do shareholders reward or punish risky firms due to CSR reporting and assurance?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1596-1620, July.
    12. Tan, Hwee Cheng, 2019. "Using a structured collaborative learning approach in a case-based management accounting course," Journal of Accounting Education, Elsevier, vol. 49(C).
    13. Joseph Kastantin & Milorad Novicevic, 2008. "Teaching the Choir: Challenges of a Learner-Centred Simulation," Accounting Education, Taylor & Francis Journals, vol. 17(2), pages 209-212.
    14. Christopher Humphrey, 2005. "'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 341-351.
    15. Dirk J. Bezemer, 2012. "Modelos contables y comprensión de la crisis financiera," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 14(26), pages 47-76, January-J.
    16. Zhang, Ying & Andrew, Jane, 2022. "Financialisation and the Conceptual Framework: An update," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    17. Carlos Serrano-Cinca & Yolanda Fuertes-Call鮠 & Bego uti鲲ez-Nieto & Beatriz Cuellar-Fernᮤez, 2014. "Path modelling to bankruptcy: causes and symptoms of the banking crisis," Applied Economics, Taylor & Francis Journals, vol. 46(31), pages 3798-3811, November.
    18. Antonio Bianco, 2015. "Shadow banking, relationship banking, and the economics of depression," PSL Quarterly Review, Economia civile, vol. 68(275), pages 297-326.
    19. Viana, Jr., Dante Baiardo C. & Lourenço, Isabel & Black, Ervin L. & Martins, Orleans Silva, 2023. "Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    20. Wilhelm, William J. & Weber, Peter & Douglas, Kacey & Siepermann, Markus & Abuhamdieh, Ayman, 2021. "Moral reasoning and anti-immigrant bias: Experimental evidence from university students in Germany and the United States," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 90(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:45:y:2013:i:1:p:24-36. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.