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The impact of unstructured case studies on surface learners: a study of second-year accounting students

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  • Kate Wynn-Williams
  • Nicola Beatson
  • Cameron Anderson

Abstract

The empirical study described here uses the R-SPQ-2F questionnaire [Biggs, J., Kember, D., & Leung, D. Y. (2001). The revised two-factor study process questionnaire: R-SPQ-2F. British Journal of Educational Psychology , 71 (1), 133--149] to test deep and surface approaches to learning in a university intermediate-level accounting class that uses business cases in group presentations. Statistical testing of results for learning style before and after group presentations indicates an increase in surface learning over time, with no detectable change in deep learning style. The type of business case used has no effect, in this setting. Course grades, however, are significantly less for students who did not participate in the group presentation activity at all. The results support the claim that students focus on what is required; they may adopt a strategic approach to learning. In a similar way, accounting academics and workload models may be reacting to incentives that discourage reflective and formative feedback. If deeper approaches to learning are desirable, assessments need to reward this behaviour.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accted:v:25:y:2016:i:3:p:272-286
    DOI: 10.1080/09639284.2016.1165125
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    References listed on IDEAS

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    1. Margaret Healy & Maeve McCutcheon, 2010. "Teaching with Case Studies: An Empirical Investigation of Accounting Lecturers' Experiences," Accounting Education, Taylor & Francis Journals, vol. 19(6), pages 555-567.
    2. Gordon Boyce & Sarah Williams & Andrea Kelly & Helen Yee, 2001. "Fostering deep and elaborative learning and generic (soft) skill development: the strategic use of case studies in accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 37-60.
    3. Ursula Lucas, 2001. "Deep and surface approaches to learning within introductory accounting: a phenomenographic study," Accounting Education, Taylor & Francis Journals, vol. 10(2), pages 161-184.
    4. 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.
    5. Ursula Lucas & Rosina Mladenovic, 2004. "Approaches to learning in accounting education," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 399-407.
    6. 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.
    7. Kate Wynn-Williams & Rosalind Whiting & Ralph Adler, 2008. "The Influence of Business Case Studies on Learning Styles: An Empirical Investigation," Accounting Education, Taylor & Francis Journals, vol. 17(2), pages 113-128.
    8. Angus Duff, 2004. "Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 409-430.
    9. repec:eme:arapps:v:18:y:2010:i:2:p:92-105 is not listed on IDEAS
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    Cited by:

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    2. 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).
    3. Nicola J. Beatson & David A. G. Berg & Jeffrey K. Smith, 2020. "The influence of self‐efficacy beliefs and prior learning on performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1271-1294, June.
    4. Javier Márquez & Laura Lazcano & Carmen Bada & José Luis Arroyo-Barrigüete, 2023. "Class participation and feedback as enablers of student academic performance," SAGE Open, , vol. 13(2), pages 21582440231, May.
    5. Sugahara, Satoshi & Cilloni, Andrea, 2021. "Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches," Journal of Accounting Education, Elsevier, vol. 56(C).

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