The Accounting Education Change Commission (AECC) is
a consortium of concerned accounting professionals and
accounting educators that advocates the redesigning of
accounting curriculums in higher education. Traditionally
accounting programs have focused on the technical aspects
of the profession. Although technical competence is
necessary for the profession, the AECC urges accounting
curricula to provide students with experiences that will
foster decision-making skills, communication skills and
interpersonal skills.
This study was an attempt to respond to the
recommendations of the Accounting Education Change
Commission through cooperative learning pedagogy. Related
research suggests that employing particular elements of
cooperative learning can improve intellectual skills,
communication skills, interpersonal skills, learning to
learn, active learning, achievement, attitudes and student
evaluations of teachers.
The data from this study indicate that while imposing
the AECC's recommendations through the use of cooperative
learning pedagogy most students attained high levels of
achievement on unstructured problems requiring high levels
of cognitive applications. However, student achievement
was not as high as expected on structured problems
requiring lower levels of cognitive applications.
In addition, students' reactions to cooperative learning
and implementation of the AECC's recommendations were
mixed. Team work was not perceived by many students to be
important in introductory accounting. However, learning
to learn and active participation in the learning process
were deemed important to students in introductory
accounting. Furthermore, students evaluated the
professor's teaching effectiveness significantly lower
than did previous students taking introductory accounting
from the same professor using traditional lecture-recitation
methods. Imposing the AECC recommendations
through cooperative learning techniques in introductory
accounting in higher education clearly calls for further
research and longer-term exposure to the changes in
classroom pedagogy. / Graduation date: 1995
| Identifer | oai:union.ndltd.org:ORGSU/oai:ir.library.oregonstate.edu:1957/34978 |
| Date | 17 May 1994 |
| Creators | Swanson, Janice M., 1944- |
| Contributors | Suxuki, Warren N. |
| Source Sets | Oregon State University |
| Language | en_US |
| Detected Language | English |
| Type | Thesis/Dissertation |
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