Do, reflect, think, apply: Experiential education in accounting

Butler, Maureen G.; Church, Kimberly Swanson; Spencer, Angela Wheeler

doi:10.1016/j.jaccedu.2019.05.001

Cited by 79 publications

(68 citation statements)

References 50 publications

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“…In this line, more experiential learning seems to be a natural instructional strategy to help fulfill these needs. Butler et al (2019) stress the benefits of experiential learning to critical thinking and problem-solving, both well connected to managerial accounting.…”

Section: Experiential Learning and Managerial Accountingmentioning

confidence: 96%

Building Planes and Learning Standard Costing: A Student-Centered Approach

Reginato¹,

Cornacchione²

2021

Contab. Vista & Rev.

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Driven by a continuing debate about the management accounting career evolution and the influence of instructional strategies on student performance, this study focuses on active learning strategies in managerial accounting courses. Based on Kolb’s experiential learning theory, a quasi-experiment was developed to assess the effect of a guided aviation manufacturing hands-on team-based case in teaching standard costing to business administration majors. Evidence was gathered from four cohorts of a cost accounting undergraduate course in a large public research university in Brazil. A total of 219 students participated in the study. The instructor taught all groups under identical conditions on a weekly basis. Data processing included descriptive statistics, a paired test (experimental hypothesis), and wordclouds. In addition, experts (faculty in the field) validated the results. Results are robust (Cohen’s d of 1.026) and indicate that the experimental group demonstrate significant pre- to post-test improvement in exam performance, compared to the control group, with a large effect size. Contributions of the study aimed at transferring learning that favors students approach to real life and the development of social skills (student builds, interacts and manages an activity working in teams); a positive experience that may encourage faculty and program administrators to use more active instructional strategies; and preparing the students for the market, developing professionals with demanded working skills.

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Section: Experiential Learning and Managerial Accountingmentioning

confidence: 96%

Building Planes and Learning Standard Costing: A Student-Centered Approach

Reginato¹,

Cornacchione²

2021

Contab. Vista & Rev.

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“…There are numerous studies on student-centred learning environments in accounting too (Canboy, Montalvo, Buganza & Emmerling, 2016;O'Connell, Carnegie, Carter, de Lange, Hanchock, Helliar & Watty, 2015). In the realm of Experiential Learning Theory -ELT, these studies highlight, for example, the benefits of good Experiential Learning Activities -ELA (Butler, Church & Spencer, 2019;Gitting, Taplin & Kerr, 2020). However, it has been observed that the pedagogical benefits deriving from the implementation of experiential education in accounting courses are accompanied by challenges that need to be addressed (Butler, et al, 2019, p.16).…”

Section: Experiential Learningmentioning

confidence: 99%

“…There are many studies in the literature on student experiential learning in accounting (Butler, Church & Spencer, 2019;Gitting, Taplin & Kerr, 2020) although little attention has been given to the problem of the complexity of teaching. Less attention is paid to the educator's experiential learning using holistic approaches that consider this complexity.…”

Section: Introductionmentioning

confidence: 99%

Flexibility in Learning and Teaching Styles in an Accounting Course. “Deming Towards Kolb”

Verna¹

2020

IBR

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This work aims to investigate the effect of a holistic approach to teaching on both the educator’s learning and teaching styles and on student performance. To this end, an experimental holistic approach was adopted, L’Ascolto®, which uses the Deming PDCA cycle for the design (Plan), management (Do), evaluation (Check) and improvement (Act) of teaching processes. The aim is to encourage educators to “train” their flexibility in learning by following the Kolb Experiential Learning Cycle. The paper is presented as an original study aimed at empirically examining the effects of an experimental holistic approach (L’Ascolto®) on the educator’s experiential learning process in a university accounting course. On one hand, the results show positive student performance, while, on the other, the positive effects of the educator’s experiential learning emerge, as evidenced by the different teaching styles adopted during the course (flexibility).

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“…some of previous studies has been done in order to observe the role of Accounting Studies in daily life and its effect toward lifestyle, financial behavior such as: private financial plan and daily financial plan (Waluyo and Marlina, 2019), economic thought and accounting principle and behavior of daily life. Butler, Church & Spencer (2019) conducted an experimental education that made students gained more critical thinking and better ability to solve the problems within 4 stages, Do, Reflect, Think & Apply in Accounting Studies. Those experimental application has been done inside the topic of Accounting Information System (AIS) and it audit, accounting fee with material allocation fee, financial accounting within the recording material of percentage of completion, government and non-profit accounting (Public Sector Accounting), professional program that related to the value of competition AICPA and IMA, and the topic of tax system.…”

Section: Literature Reviewmentioning

confidence: 99%

The role of accounting studies in student lifestyle and financial behavior

Jostan

Alimbudiono

2020

METOD

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This study aims to determine and understand the role of Accounting Studies in student lifestyle and financial behavior of accounting students, which will have an impact on their future accounting profession. Data collection is through interviews with 10 accounting students, academics and practitioners which obtained several results. The results of this study indicated that Accounting Studies plays a role in the lifestyle and financial thinking of accounting students, and will later be able to have an impact on the performance and daily life of the accounting profession in the future. Based on this analysis, overall it can be concluded that besides accounting studies, there is another factor to support the accountant mindset that is work environment, Mindset, financial behavior and accounting student life style obtained by accounting studies and it able to support future accounting profession.

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Do, reflect, think, apply: Experiential education in accounting

Cited by 79 publications

References 50 publications

Building Planes and Learning Standard Costing: A Student-Centered Approach

Building Planes and Learning Standard Costing: A Student-Centered Approach

Flexibility in Learning and Teaching Styles in an Accounting Course. “Deming Towards Kolb”

The role of accounting studies in student lifestyle and financial behavior

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