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Identifying and overcoming obstacles to learner-centred approaches in tertiary accounting education: a field study and survey of accounting educators' perceptions

Author

Listed:
  • Ralph Adler
  • Markus Milne
  • Carolyn Stringer

Abstract

Contrary to international accounting bodies' calls for the adoption of learner-centred approaches in accounting education, several recent studies (e.g. May et al., 1995; Adler and Milne, Accounting Education: an International Journal 6 (2), 1997) and further survey-based evidence from this paper suggest that learner-centred approaches have not been significantly and seriously adopted by most accounting educators. This paper explores the impediments to adopting learner-centred approaches. The research method began with a series of face-to-face interviews with accounting educators and administrators from four different New Zealand tertiary institutions and progressed to a relatively large-scale mail survey of accounting educators in Australia and New Zealand. The interview and survey data point to three broad groupings of impediments: a lack of student readiness, inadequate educator support mechanisms, and nonreflective teacher practices. The nature and range of these impediments casts doubts on the idea that the lack of learner-centred approaches can be explained in such simple terms as accounting educators not being given sufficient time to translate the professions' calls for change into practice. Instead, positive change is only likely to be realized through the adoption of a more vigorous and proactive approach.

Suggested Citation

  • Ralph Adler & Markus Milne & Carolyn Stringer, 2000. "Identifying and overcoming obstacles to learner-centred approaches in tertiary accounting education: a field study and survey of accounting educators' perceptions," Accounting Education, Taylor & Francis Journals, vol. 9(2), pages 113-134.
    • Handle: RePEc:taf:accted:v:9:y:2000:i:2:p:113-134
    DOI: 10.1080/09639280010001911
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    Citations

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    Cited by:

    1. Sonia Magdziarz & Kim Watty & Kaye Hilliar & Sophia Ji & Melissa Simpson, 2006. "Developing a scholarly approach to the evaluation of assessment practices," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 24-36, July.
    2. A. Arnold & Roger Mills & Markus Milne, 2002. "Book reviews," Accounting and Business Research, Taylor & Francis Journals, vol. 32(3), pages 187-191.
    3. Jacqueline Birt & Maryam Safari & Vincent Bicudo de Castro, 2023. "Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4037-4063, December.
    4. Dixon, Keith, 2011. "Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments," MPRA Paper 29861, University Library of Munich, Germany.
    5. Sonia Magdziarz & Kim Watty & Kaye Hilliar & Sophia Ji & Melissa Simpson, 2006. "Reflections on the mentoring process with academics entering a “new” educational," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 37-48, July.
    6. 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.
    7. Paul Wells & Paul De Lange & Peter Fieger, 2008. "Integrating a virtual learning environment into a second‐year accounting course: determinants of overall student perception," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(3), pages 503-518, September.
    8. Lynne Leveson, 2004. "Encouraging better learning through better teaching: a study of approaches to teaching in accounting," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 529-548.
    9. Catriona Paisey & Nicholas Paisey, 2003. "Developing research awareness in students: an action research project explored," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 283-302.
    10. McGowan, Sue & Potter, Lucy, 2008. "The implications of the Chinese learner for the internationalization of the curriculum: An Australian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 181-198.
    11. Penne Ainsworth, 2001. "Changes in accounting curricula: discussion and design," Accounting Education, Taylor & Francis Journals, vol. 10(3), pages 279-297.

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