Posts Tagged ‘accounting education

My research collaborator and I presented a paper at the 9th International Business Research Conference “Research for Change” this week, on our accounting education research. The plenary session where our paper was scheduled to be presented started off with fewer number of people but I noticed that every chair was occupied during our presentation, then a few left again immediately after the discussion. There was a healthy discussion during our presentation, the only time I observed exchanges of ideas amongst participants. In contrast, the discussion in other presentations consisted mainly of presenter-questioner interaction.

It appears that accounting education research is of interest to many academics but very few papers are submitted to forums like this. As another presenter commented, discipline-based research remains to be the only type or research being promoted and supported at his university. Yet at the corridor after the plenary session, I was congratulated by two well-known Professors in Accounting, marvelling at the work we had done and commented that there should be more initiatives like ours proliferating the accounting education literature. Interestingly, we cited the work of one of these Professors published in a leading accounting education journal. He appeared surprised that we actually did so given that it was published 16 years ago. I responded that the problems in accounting education he reported all that long ago continue to persist today, e.g. passive learning, rule-based and out-of context teaching of accounting, students not ready for the demands of the profession, among others. An important point for reflection is that many accounting academics appeared oblivious to these problems due to their lack of familiarity with the accounting education literature, or lack of awareness that the traditional instructional approaches they are using are one of the main causes of these problems.

Our presentation was received favourably. As was the reaction at our University when we reported our research findings earlier this year, the audience at the Conference also commented that it takes time and effort to integrate innovations to learning and teaching, time they do not have or can afford.  People like me whom at times feel rebellious immediately thought, but not said aloud, there may not be students to teach at our university for long if we do not change our ways – research and teaching nexus is more critical now than ever before, please think about it! Of course, the issues are more systemic and deeper than this – paradigm shifts need to happen first and should start at both coal face and institutional level.

Another comment raised during our presentation was the issue of copyright. Someone from the audience asked

have you thought about copyright for your work, it’s very good and I think you should protect it. It is certainly more exciting than reading cases in the textbook.

We didn’t get a chance to respond to this comment directly as audience-audience interaction ensued on this topic. The issue of copyright is something that Stephen Downs (2005) feels strongly about, commenting that in our brave new world heavily influenced by Web 2.0 technology, sharing of content is not viewed as unethical but hoarding it is considered antisocial.

Indeed, we have much to learn and do in higher education about perceptions, assumptions and practice!


Downes, S. (2005) E-learning 2.0. eLearn Magazine. Accessed 1 February 2008,

It has been a while since I posted, which can only suggest that I’ve been busy elsewhere. Indeed I have been pre-occupied, implementing and evaluating the first cycle of design-based research involving the machinima initiative. But I should have been formatively sharing the research journey here… no excuses in the second cycle of implementation 🙂

This project is funded by CQUni Learning and Teaching Grants in which the aim is to:

investigate ways in which a particular model of learning, namely cognitive apprenticeship may be embedded in traditional pedagogical approaches such as lectures and tutorials. The key objectives of the study are threefold: identify learning and teaching strategies based on the principles of cognitive apprenticeship; develop teaching and learning resources that support this model of learning within the accounting education context; and evaluate the impact of this pedagogical approach with a group of students in an auditing course. An increased value placed on teaching and quality of student learning outcomes is the core aim of the research.

We have disseminated preliminary findings at a couple of internal forums at CQUni available here: Presentation 1 – Cognitive Apprenticeship in Accounting Education, Presentation 2 – Second Life Machinimas.

A refereed paper will also be published at the proceedings of ascilite Melbourne 2008 Conference, titled Bringing ‘second life’ to a tough undergraduate course: Cognitive apprenticeship through machinimas.

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