Problem-based learning: Does accounting education need it?

Abstract

a b s t r a c tProblem-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.Based on quantitative and qualitative data collected from student questionnaires over seven semesters, it was found that students perceived PBL to be generally effective, especially in terms of developing the skills of questioning, teamwork, and problem solving. The effectiveness of questioning is very important as this is a skill that is rarely the focus of development in accounting education. The successful implementation of PBL in accounting through 'learning by doing' could be the catalyst for change to bring about better learning outcomes for accounting graduates.

The Relationship Between Test Anxiety and Achievement in Accounting Students with Different Cognitive Styles: The Mediating Roles of Self-Regulation

“…These results were in good agreement with the findings of Stanley and Marsden (2012) and suggest the use of problem-based learning (PBL) in accounting education. Additionally, the results in the present study confirmed that accounting educators could indirectly improve students' ACH through SRL strategies.…”

Os impactos da adoção de metodologias ativas no desempenho dos discentes do curso de ciências contábeis de instituição de ensino superior mineira

“…Um dos métodos aplicados foi o agrupamento dos alunos para reforçar que devem trabalhar em equipe para a resolução de problemas na Contabilidade. Esses métodos são não estruturados e podem ser comparados na prática (Stanley & Marsden, 2012). Soares (2008) destaca que o tema é novo para a área contábil, o que favorece novas pesquisas podendo utilizar diferentes disciplinas, ou todo o semestre de pesquisa para um maior número de estudantes na área de Contabilidade.…”

“…Conclui-se que o objetivo do estudo foi atingido e que, no tópico explorado, os discentes absorveram conhecimento, melhoraram a comunicação e obtiveram confiança (Soares, 2008). Fazem-se necessárias novas pesquisas no campo da Ciência Contábil, pois a temática ainda é nova nessa área, com a utilização de mais dados, com número maior de disciplinas ou número maior de estudantes para a extensão da discussão (Stanley & Marsden, 2012;Soares, 2008).…”

Authentic Assessment Design in Accounting Courses: A Literature Review

“…Breton (1999) demonstrated that the application of problem-based learning approach produced better results in terms of knowledge acquisition and aptitude to deal with problems in the long term. Using a case study detailing how problem-based learning was implemented in a final-year Accountancy Capstone unit in an Australian university, Stanley and Marsden (2012) also showed that students perceived problem-based learning to be effective, especially in terms of developing questioning, teamwork, and problem solving skills. Additionally, problem-based learning tasks can also be integrated into Accounting information system (AIS) curriculum to improve academic performance (Wilkin, 2014).…”