Students’ Perception on Pedagogical Approaches and its Relation to Exam Performance in Professional Accounting Education

Abstract

With the Malaysian government’s aim to increase the number of Bumiputera professional accountants, it is important for institutions to search for efficient ways in delivering professional accounting education in order to improve the performance of students. Despite the suggestion from prior literature to adopt student-centered pedagogy, the issue is still not much explored in professional accounting education. Therefore, the aim of this study is to examine whether students’ perception on student-centered pedagogy and teacher-centered pedagogy are associated with the exam performance in professional accounting examinations. The approach of student-centered pedagogy is to promote students to actively take responsibility of their own journey of learning. This study gathered data from 88 professional accounting students in Universiti Teknologi MARA (UiTM). The results reveal that students prefer teacher-centered pedagogy. The results contrast the findings from western literature, and hence it reflects, the learning environment in Malaysia which is still passive. Additionally, the better perception of students on both pedagogies are positively significant with better exam performance, emphasizing the work of both students and teachers are essential for better exam performance. The emphasis on exam orientation in professional accounting education is seen as a limitation to implement student-centered pedagogy in professional accounting education. It implies that the classrooms in Malaysia are not adept into making a shift to empower students’ responsibility. This study adds value by highlighting the best practice that provides benefit to the professional accounting education in Malaysia.
 Keywords: Exam performance, Professional Accounting Education, Responsibility, Students-centered pedagogy, Teacher-centered pedagogy

The Determinants of Environment Disclosures of Public Listed Firms in Malaysia

“…Based on the scope of the study, various articles related to the impacts and challenges in implementing the online process of teaching and learning were produced, covering a variety of aspects such as student engagement in online accounting education (Krasodomska & Godawska, 2021;Ali et al, 2020;Malan, 2020), students performance (Heiser & Mcarthur, 2020;McCarthy et al, 2019), factors and effects of online accounting education (Alshurafat et al, 2021), suitability of the tool and applications that have been used (Grabinski et al, 2020;Herrador-Alcaide et al, 2020), teaching practices for accounting education (Brands & Elam, 2017) and pedagogical approach in accounting education (Macias et al, 2021;Braun et al, 2020;Mohammed et al, 2020;Sangster et al, 2020;Skhephe et al, 2020;Richards et al, 2019). These articles discussed on impacts and challenges faced in implementing the online process for teaching and learning related to the accounting education field.…”

“…There are some positive impacts for students while using online learning like improve achievement, increase academic engagement, be creativity and good for Higher Order Thinking Skills (HOTS). However, some students prefer the face to face approach compared to online learning or computer assisted learning (Mohammed et 2020). This is because the face-toface approach is traditional with the teacher being present for students to seek clarification of sorts, should the need arise (Ali et al, 2020;Mohammed et al, 2020).…”

A Systematic Literature Review on Impact and Challenges in the Implementation of Online Learning among Accounting Teachers and Students

“…Based on the scope of the study, various articles related to the impacts and challenges in implementing the online process of teaching and learning were produced, covering a variety of aspects such as student engagement in online accounting education (Krasodomska & Godawska, 2021;Ali et al, 2020;Malan, 2020), students performance (Heiser & Mcarthur, 2020;McCarthy et al, 2019), factors and effects of online accounting education (Alshurafat et al, 2021), suitability of the tool and applications that have been used (Grabinski et al, 2020;Herrador-Alcaide et al, 2020), teaching practices for accounting education (Brands & Elam, 2017) and pedagogical approach in accounting education (Macias et al, 2021;Braun et al, 2020;Mohammed et al, 2020;Sangster et al, 2020;Skhephe et al, 2020;Richards et al, 2019). These articles discussed on impacts and challenges faced in implementing the online process for teaching and learning related to the accounting education field.…”

“…There are some positive impacts for students while using online learning like improve academic achievement, increase academic engagement, be creativity and good for Higher Order Thinking Skills (HOTS). However, some students prefer the face to face approach compared to online learning or computer assisted learning (Mohammed et al, 2020). This is because the face-toface approach is traditional with the teacher being present for students to seek clarification of sorts, should the need arise (Ali et al, 2020;Mohammed et al, 2020).…”

“…However, some students prefer the face to face approach compared to online learning or computer assisted learning (Mohammed et al, 2020). This is because the face-toface approach is traditional with the teacher being present for students to seek clarification of sorts, should the need arise (Ali et al, 2020;Mohammed et al, 2020). In addition, guidance from the teacher is needed during the activity or the pre-activity.…”