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Problem-based learning: Does accounting education need it?

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  • Stanley, Trevor
  • Marsden, Stephen

Abstract

Problem-based learning (PBL) has been used successfully in disciplines such as medicine, nursing, law and engineering. However a review of the literature shows that there has been little use of this approach to learning in accounting. This paper extends the research in accounting education by reporting the findings of a case study of the development and implementation of PBL at the Queensland University of Technology (QUT) in a new Accountancy Capstone unit that began in 2006. The fundamentals of the PBL approach were adhered to. However, one of the essential elements of the approach adopted was to highlight the importance of questioning as a means of gathering the necessary information upon which decisions are made. This approach can be contrasted with the typical ‘give all the facts’ case studies that are commonly used. Another feature was that students worked together in the same group for an entire semester (similar to how teams in the workplace operate) so there was an intended focus on teamwork in solving unstructured, real-world accounting problems presented to students.

Suggested Citation

  • Stanley, Trevor & Marsden, Stephen, 2012. "Problem-based learning: Does accounting education need it?," Journal of Accounting Education, Elsevier, vol. 30(3), pages 267-289.
    • Handle: RePEc:eee:joaced:v:30:y:2012:i:3:p:267-289
    DOI: 10.1016/j.jaccedu.2012.08.005
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    References listed on IDEAS

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    1. Gaetan Breton, 1999. "Some empirical evidence on the superiority of the problem-based learning (PBL) method," Accounting Education, Taylor & Francis Journals, vol. 8(1), pages 1-12.
    2. Markus Milne & Philip McConnell, 2001. "Problem-based learning: a pedagogy for using case material in accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 61-82.
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    Cited by:

    1. Diaz, Michelle Chandler, 2016. "Assembling the opinion: An active learning exercise for audit students," Journal of Accounting Education, Elsevier, vol. 34(C), pages 30-40.
    2. Wilkin, Carla L., 2014. "Enhancing the AIS curriculum: Integration of a research-led, problem-based learning task," Journal of Accounting Education, Elsevier, vol. 32(2), pages 185-199.
    3. Palazuelos, Estefanía & San-Martín, Paula & Montoya del Corte, Javier & Fernández-Laviada, Ana, 2018. "Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 150-161.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    5. Wyness, Lynne & Dalton, Fiona, 2018. "The value of problem-based learning in learning for sustainability: Undergraduate accounting student perspectives," Journal of Accounting Education, Elsevier, vol. 45(C), pages 1-19.
    6. Joseph, George & Trubey, Richard, 2022. "Café Solar® – Sustainable coffee in Central America," Journal of Accounting Education, Elsevier, vol. 61(C).
    7. Paul Agu Igwe & Nnamdi O. Madichie & Okechukwu Chukwuemeka & Mahfuzur Rahman & Nonso Ochinanwata & Ikenna Uzuegbunam, 2022. "Pedagogical Approaches to Responsible Entrepreneurship Education," Sustainability, MDPI, vol. 14(15), pages 1-16, August.
    8. Burns, Cathleen S. & Fischer, Mary L. & Latham, Claire Kamm & Matuszewski, Linda J. & Sage, Judith A., 2022. "Leveraging medical education resources to enhance instruction in accounting education," Journal of Accounting Education, Elsevier, vol. 60(C).
    9. Stanley, Trevor & Marsden, Stephen, 2013. "Accountancy capstone: Enhancing integration and professional identity," Journal of Accounting Education, Elsevier, vol. 31(4), pages 363-382.
    10. Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2021. "How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance," Sustainability, MDPI, vol. 13(19), pages 1-19, September.

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