Development of generic competencies: Impact of a mixed teaching approach on students' perceptions

Accounting Education

Volumn 19, Issue 1-2, 2010, Pages 93-122

  Fortin, Anne ^a   Legault, MichèLe ^b  

^a UNIVERSITÉ DU QUÉBEC À MONTRÉAL   (Canada)

^b UNIVERSITÉ DU QUÉBEC À TROIS RIVIÈRES   (Canada)

Author keywords

CA candidates' competency map; Mixed teaching approach; Perceived usefulness; Pervasive or generic competencies; Students' perceptions; Supervisors' perceptions

Indexed keywords

EID: 79959958409     PISSN: 09639284     EISSN: 14684489     Source Type: Journal    
DOI: 10.1080/09639280902888195     Document Type: Article

References (73)

1. Accounting Education Change Commission (AECC) (1990) Objectives of education for accountants: position statement number one, Issues in Accounting Education, 5(2), pp. 307-312.
2. Adler, R. W. and Milne, M. J. (1997) Improving the quality of accounting students' learning through actionoriented learning tasks, Accounting Education: an international journal, 6(3), pp. 191-215.
3. Albrecht, W. S. and Sack, R. J. (2000) Accounting Education: Charting the Course Through a Perilous Future (Accounting Education Series No, 16) (Sarasota, FL: American Accounting Association).
4. American Accounting Association (AAA) (1986) Committee on the future structure, content and scope of accounting education (The Bedford Committee). Future accounting education: preparing for the expending profession (The Bedford Report), Issues in Accounting Education, 1(1), pp. 168-195.
5. American Institute of Certified Public Accountants (AICPA) (1999) The AICPA Core Competency Framework for Entry into the Accounting Profession (New York, NY: AICPA).
6. Anderson, U., Marchant, G., Robinson, J. and Schadewald, M. (1990) Selection of instructional strategies in the presence of related prior knowledge, Issues in Accounting Education, 5(1), pp. 41-58.
7. Arquero Montano, J. L., Jimenez Cardoso, S.M. and Joyce, J. (2004) Skills development, motivation and learning in financial statements analysis: an evaluation of alternative types of case studies, Accounting Education: an international journal, 13(2), pp. 191-212.
8. Arthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Main & Co., Price Waterhouse and Touche Ross (1989) Perspective on Education: Capabilities for Success in the Accounting Profession (The White Paper) (New York, NY: Arthur Anderson & Co. et al).
9. Ballantine, J. A. and McCourt Larres, P. (2004) A critical analysis of students' perceptions of the usefulness of the case study method in an advanced management accounting module: the impact of relevant work experience, Accounting Education: an international journal, 13(2), pp. 171-189.
10. Banning, K. C. (2003) The effect of the case method on tolerance for ambiguity, Journal of Management Education, 27(5), pp. 556-567.
11. Barsky, N. P. and Catanach, Jr A. H. (2005) Motivating student interest in accounting: a business planning approach to the introductory management accounting course, Advances in Accounting Education: Teaching and Curriculum Innovations, 7, pp. 27-63.
12. Berry, A. (1993) Encouraging group skills in accountancy students: an innovative approach, Accounting Education: an international journal, 2(3), pp. 169-179.
13. Blanchette, M. and Brouard, F. (1994) Learning by discovering: using a case in an introduction to accounting course, in: World Association for Case Method Research and Application (Ed.) The Art of Interactive Teaching, pp. 121-130 (Needham, MA: World Association for Case Method Research and Application).
14. Bonner, S. E. (1999) Choosing teaching method based on learning objectives: an integrative framework, Issues in Accounting Education, 14(1), pp. 11-39.
15. Boritz, J. E. and Carnaghan, C. A. (2003) Competency-based education and assessment for the accounting profession: a critical review, Canadian Accounting Perspectives, 2(1), pp. 7-42.
16. Boyce, G., Williams, S., Kelly, A. and Yee, H. (2001) Fostering deep and elaborative learning and generic (soft) skill development: the strategic use of case studies in accounting education, Accounting Education: an international journal, 10(1), pp. 37-60.
17. Breton, G. (1999) Some empirical evidence on the superiority of the problem-based learning (PBL) method, Accounting Education: an international journal, 8(1), pp. 1-12.
18. Canadian Institute of Chartered Accountants (CICA) (1996) The Inter-Institute Vision Task Force (Toronto, Ontario: CICA).
19. Canadian Institute of Chartered Accountants (CICA) (1999) Securing our Future! Reengineering the CA Qualification Process (Final Report of the Education Reengineering Task Force) (Toronto, Ontario, CICA).
20. Canadian Institute of Chartered Accountants (CICA) (2001) The Canadian CA Competency Map (Toronto, Ontario: CICA).
21. Canadian Institute of Chartered Accountants (2005) The CA Candidates' Competency Map: Understanding the Professional Competencies of CAs (Toronto, Ontario: CICA).
22. Canadian Institute of Chartered Accountants (CICA) (2007) CICA Handbook (Toronto, Ontario: CICA).
23. Ciccotello, C. S., D'Amico, R. J. and Grant, C. T. (1997) An empirical examination of cooperative learning techniques and student performance, Accounting Education: A Journal of Theory, Practice, and Research, 2(1), pp. 1-8.
24. Clinton, B. D. and Kohlmeyer, III J. M. (2005) The effects of group quizzes on performance and motivation to learn: two experiments in cooperative learning, Journal of Accounting Education, 23(2), pp. 96-116.
25. Comité consultatif et d'orientation du programme de formation professionnelle (COCOPFP) (1994) Document de travail (Working document) (Montreal, Quebec: Ordre des Comptables Agréés du Québec).
26. Conférence des recteurs et des principaux des universités du Québec/Ordre des comptables agréés du Québec (CREPUQ/OCAQ) (1994) Rapport du comité conjoint (Report of the joint committee) (June) (Montreal, Quebec: CREPUQ/OCAQ).
27. Craig, R. and Amernic, J. (1994) Role playing in a conflict resolution setting: description and some implications for accounting, Issues in Accounting Education, 9(1), pp. 28-44.
28. Crumbley, D. L., Smith, K. T. and Smith, L. M. (1998) Educational novels and students role-playing: a teaching note, Accounting Education: an international journal, 7(2), pp. 183-191.
29. Deppe, L. A., Sonderegger, E. O., Stice, J. D., Clark, D. C. and Streuling, G. F. (1991) Emerging competencies for the practice of accountancy, Journal of Accounting Education, 9(2), pp. 257-290.
30. Dillard-Eggers, J. and Wooten, T. C. (2003) The use of peer tutors in introductory financial accounting, Advances in Accounting Education, 5, pp. 55-80.
31. Easton, G. (1992) Learning from Case Studies. (2nd ed.) (London: Prentice-Hall).
32. Edmonds, C. D., Edmonds, T. P. and Mulig, E. V. (2003) Using problem-based learning to promote skill development in the accounting classroom, Advances in Accounting Education: Teaching and Curriculum Innovations, 5, pp. 229-242.
33. Etter, E. R., Burmeister, S. L. and Elder, R. J. (2000) Improving student performance and retention via supplemental instruction, Journal of Accounting Education, 18(4), pp. 355-368.
34. Fortin, A. and Legault, M. (2006) L'apprentissage au moyen d'une simulation en vérification: Impact sur la performance et les perceptions des étudiants [Learning using an audit simulation: Impact on students' performance and perceptions], Comptabilité, Contrô le, Audit, 12(Special Issue) Recherche et pédagogie en comptabilité-contrôle-audit [Research and pedagogy in accounting, control and audit], pp. 39-65.
35. Gosselin, J. (1998) Vire, Tuelle & Associés: Guide du personnel professionnel [Vire, Tuelle & Associates: Guide for Professional Employees] (Quebec: UQTR).
36. Green, B. P. and Calderon, T. G. (2005) Assessing student learning and growth through audit risk simulations, Advances in Accounting Education: Teaching and Curriculum Innovations, 7, pp. 1-25.
37. Groomer, S. M., Mohrweis, L. C. and Ward, D. D. (1992) An empirical examination of a video simulation for audit instruction, The Accounting Educators Journal, 4(1), pp. 40-52.
38. Grudnitski, G. (2000) The effect of group rewards on obtaining higher achievement from cooperative learning, Advances in Accounting Education, 2, pp. 165-177.
39. Hassall, T., Lewis, S. and Broadbent, M. (1998) Teaching and learning using case studies: a teaching note, Accounting Education: an international journal, 7(4), pp. 325-334.
40. Heagy, C. D. and Lehman, C. M. (2005) Is PBL an improved delivery method for the accounting curriculum? Advances in Accounting Education: Teaching and Curriculum Innovations, 7, pp. 221-251.
41. Hite, P. (1996) A treatment study of the effectiveness of group exams in an individual income tax class, Issues in Accounting Education, 11(1), pp. 61-75.
42. Hutchinson, M. and Gul, F. A. (1997) The interactive effects of extroversion/introversion traits and collectivism/ individualism cultural beliefs on student group learning preferences, Journal of Accounting Education, 15(1), pp. 95-107.
43. Hwang, N. R., Lui, G. and Tong, M. Y. J. (2005) An empirical test of cooperative learning in a passive learning environment, Issues in Accounting Education, 20(2), pp. 151-165.
44. Hwang, N. R., Lui, G. and Tong, M. Y. J. (2008) Cooperative learning in a passive learning environment: a replication and extension, Issues in Accounting Education, 23(1), pp. 67-75.
45. International Federation of Accountants (IFAC) (1996) Prequalification Education, Assessment of Professional Competence and Experience Requirements of Professional Accountants (International Education Guideline No, 9) (New York, NY: IFAC).
46. International Federation of Accountants (IFAC) (2003) International Education Standard for Professional Skills (IES 3) (New York, NY: IFAC).
47. Johnstone, K. M. and Biggs, S. F. (1998) Problem-based learning: introduction, analysis, and accounting curricula implications, Journal of Accounting Education, 16(3-4), pp. 407-427.
48. Kern, B. B. (2000) Structuring financial statements analysis projects to enhance critical thinking skills development, Journal of Accounting Education, 18(4), pp. 341-353.
49. Kim, J. and Mueller, C. W. (1978) Factor Analysis (Beverly Hills, CA: Sage Publications).
50. Lancaster, K. A. S. and Strand, C. A. (2001) Using the team-learning model in a managerial accounting class: an experiment in cooperative learning, Issues in Accounting Education, 16(4), pp. 549-567.
51. Libby, P. A. (1991) Barriers to using cases in accounting education, Issues in Accounting Education, 6(2), pp. 193-213.
52. Metrejean, C., Pittman, J. and Zarzesky, M. T. (2002) Guest speakers: reflection on the role of accountants in the classroom, Accounting Education: an international journal, 11(4), pp. 347-364.
53. Milne, M. J. and McConnell, P. J. (2001) Problem-based learning: a pedagogy for using case material in accounting education, Accounting Education: an international journal, 10(1), pp. 61-82.
54. Mohrweis, L. C. (1993) Teaching audit planning and risk assessment: an empirical test of the dermaceutics instructional resources, Issues in Accounting Education, 8(2), pp. 391-403.
55. Nunnally, J. C. (1978) Psychometric Theory, Second edition (New York: McGraw-Hill Book Company).
56. Ordre des comptables agréés du Québec (OCAQ) (1995) Programme de formation professionnelle des candidats au titre de comptable agréé [Professional education program for CA candidates] (Montreal, Quebec: OCAQ).
57. Ordre des comptables agréés du Québec (OCAQ) (2005) Code of Ethics of Chartered Accountants of Quebec (Montreal, Quebec: OCAQ). Available at http://ocaq.qc.ca/pdf/ang/2_protection/2_3_deontologie.pdf (accessed 29 May 2008).
58. Ordre des comptables agréés du Québec (OCAQ) (2007) Uniform Evaluation. Available at http://ocaq.qc.ca/ exam/2007/pdf/ang/efu2007_statistiques.pdf (accessed 30 November 2007).
59. Parry, Jr R. W. (1990) The impact of assigned study groups on study effort and examination performance, Issues in Accounting Education, 5(2), pp. 222-239.
60. Ravenscroft, S. P., Buckless, F. A., McCombs, G. B. and Zuckerman, G. J. (1995) Incentives in student team learning: an experiment in cooperative group learning, Issues in Accounting Education, 10(1), pp. 97-109.
61. Ravenscroft, S. P., Buckless, F. A. and Zuckerman, G. (1997) Student team learning-replication and extension, Accounting Education: A Journal of Theory, Practice, and Research, 2(2), pp. 151-172.
62. Ravenscroft, S. P., Buckless, F. A. and Hassall, T. (1999) Cooperative learning-a literature guide, Accounting Education: an international journal, 8(2), pp. 163-176.
63. Sawyer, A. J., Tomlinson, S. R. and Maples, A. J. (2000) Developing essentials skills through case study scenarios, Journal of Accounting Education, 18(3), pp. 257-282.
64. Siegel, P. H., Omer, K. and Agrawal, S. P. (1997) Video simulation of an audit: an experiment in experiential learning theory, Accounting Education: an international journal, 6(3), pp. 217-230.
65. Society for Teaching and Learning in Higher Education (2000) The Alan Blizzard Award (Hamilton, Ontario: STLHE).
66. Stanley, T. and Edwards, P. (2005) Interactive multimedia teaching of accounting information systems (AIS) cycles: student perceptions and views, Journal of Accounting Education, 23(1), pp. 21-46.
67. Stewart, J. P. and Dougherty, T. W. (1993) Using case studies in teaching accounting: a quasi-experimental study, Accounting Education: an international journal, 2(1), pp. 1-10.
68. Stout, D. E. (1996) Experiential evidence and recommendations regarding case-based teaching in undergraduate cost accounting, Journal of Accounting Education, 14(3), pp. 293-317.
69. Tabone, J. (2007) Is the gender gap history? CAmagazine, 140(8), p. 7.
70. Van der Laan Smith, J. and Spindle, R. M. (2007) The impact of group formation in a cooperative learning environment, Journal of Accounting Education, 25(4), pp. 153-167.
71. Watson, S. F., Apostolou, B., Hassell, J. M. and Webber, S. A. (2007) Accounting education literature review (2003-2005), Journal of Accounting Education, 25(1-2), pp. 1-58.
72. Weil, S., Oyelere, P., Yeoh, J. and Firer, C. (2001) A study of student's perceptions of the usefulness of case studies for the development of finance and accounting-related skills and knowledge, Accounting Education: an international journal, 10(2), pp. 123-146.
73. Weil, S., Oyelere, P. and Rainsbury, E. (2004) The usefulness of case studies in developing core competencies in a professional accounting programme: a New Zealand study, Accounting Education: an international journal, 13(2), pp. 139-169.