Problem-based learning: A pedagogy for using case material in accounting education

International Journal of Phytoremediation

Volumn 21, Issue 1, 2001, Pages 61-82

  Milne, Markus J ^a   McConnell, Philip J ^a  

^a UNIVERSITY OF OTAGO   (New Zealand)

Author keywords

Cognitive psychology; Literature review; Medical education; Problem based learning

Indexed keywords

EID: 85066195404     PISSN: 15226514     EISSN: 15497879     Source Type: Journal    
DOI: 10.1080/09639280122712     Document Type: Article

References (90)

1. Accounting Education Change Commission (AECC). 1990. Objectives of education for accountants: position statement number one. Issues in Accounting Education, 5 (2): 307–312.
2. Adler, R. W., and Milne, M. J., 1995. Increasing learner-control and reflection: towards learning-tolearn in an undergraduate management accounting course. Accounting Education: an international journal, 4 (2): 105–119.
3. Adler, R. W., and Milne, M. J., 1997a. Translating ideals into practice: an examination of international accounting bodies' calls for curriculum changes and New Zealand tertiary institutions; assessment methods. Accounting Education: an international journal, 6 (2): 109–124.
4. Adler, R. W., and Milne, M. J., 1997b. Improving the quality of accounting students' learning through action orientated learning tasks. Accounting Education: an international journal, 6 (3): 191–215.
5. Albanese, M. A., and Mitchell, S., 1993. Problem-based learning: a review of the literature on its outcomes and implementation issues. Academic Medicine, 68 (1): 52–81.
6. 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 expanding profession. Issues in Accounting Education, 1 (1): 168–195.
7. Anthony, R. N., and Govindarajan, V., 1998. Management Control Systems, 9th edn, New York: McGraw-Hill.
8. Argyris, C., 1980. Some limitations of the case method: experiences in a management development programme. Academy of Management Reviews, 5 (2): 291–298.
9. Barnett, R., 1992. “ What effects? What outcomes? ”. In Learning to Effect, Edited by: Barnett, R., 3–18. Bristol: The Society for Research into Higher Education and Open University Press.
10. Barrows, H. S., 1986. A taxonomy of problem-based learning methods. Medical Education, 20: 481–486.
11. Barrows, H. S., 1996. Problem-based learning in medicine and beyond: a brief overview. New Directions for Teaching and Learning, 68 Winter: 3–14.
12. Barrows, H. S., and Tamblyn, R. M., 1980. Problem-Based Learning: An Approach to Medical Education, New York: Springer.
13. Bernstein, P., Tipping, J., Bercovitz, K., and Skinner, H. A., 1995. Shifting students and faculty to a PBL curriculum: attitudes changed and lessons learned. Academic Medicine, 70 (3): 245–247.
14. Big Eight. 1989. Perspectives on Education; Capabilities for Success in the Accounting Profession, New York: Arthur Andersen & Co, Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick main & Co, Price Waterhouse, and Touche Ross. ‘Big Eight’ White Paper
15. Biggs, J. B., 1989a. Approaches to the enhancement of tertiary teaching. Higher Education Research and Development, 8: 7–25.
16. Biggs, J. B., 1989b. Does Learning about learning help teachers with teaching?. Psychology and the tertiary teacher, Supplement to The Gazette, 26 (1) University of Hong Kong
17. Biggs, J. B., 1993. From theory to practice: a cognitive systems approach. Higher Education Research and Development, 12: 73–85.
18. Biggs, J. B., 1994. “ Student learning research and theory: where do we currently stand? ”. In Improving Student Learning: Theory and Practice, Edited by: Gibbs, G., 1–19. Oxford: Oxford Centre for Staff Development.
19. Blumburg, P., and Michael, J. A., 1992. The development of Self-directed learning behaviours in a partially teacher-centred problem-based learning curriculum. Teaching and Learning Medicine, 4: 3–8.
20. Boshuizen, H. P. A., Schmidt, H. G., and Wassamer, I., Curriculum style and the integration of biomedical and clinical knowledge. Paper presented at the 2nd International Symposium on Problem-based Learning. Yokyakarta, Indonesia.
21. Boud, D., 1985. Problem-based Learning in Education for The Professions, Edited by: Boud, D., Sydney: HERDSA.
22. Boud, D., and Feletti, G. I., 1997. The Challenge of Problem-Based Learning, 2nd Edition., London: Kogan Page.
23. Briloff, A. J., 1972. Unaccountable Accounting, New York: Harper and Row.
24. Candy, P. C., 1991. Self-Direction for Lifelong learning, San Francisco: Jossey-Bass.
25. Candy, P. C., Crebert, G., and O'Leary, J., 1994. Developing Lifelong Learners through Undergraduate Education, Canberra: Australian Government Publishing Service.
26. Chalmers, D., and Fuller, R., 1996. Teaching For Learning at University, London: Kogan Page.
27. Coles, C., 1985. Differences between conventional and problem-based curricula in their students' approaches to studying. Medical Education, 19: 308–309.
28. Coles, C., 1991. “ Is problem-based learning the only way? ”. In The Challenge of Problem-Based Learning, Edited by: Boud, D., and Feletti, G. I., 295–307. London: Kogan Page.
29. Deppe, L. A., Sonderegger, E. O., Slice, J. D., Clark, J. D., and Streuung, G. F., 1992. Emerging competencies for the practice of accountancy. Journal of Accounting Education, 9: 257–290.
30. De Vries, M., Schmidt, H. G., and de Graff, E., 1989. “ Dutch comparisons: cognitive and motivational effects of problem-based learning on medical students ”. In New Directions for Medical Education: Problem-based Learning and Community-oriented Medical Education, Edited by: Schmidt, H. G., Lipkin, M., de Vries, M. W., and Greep, J. M., 230–238. New York: Springer.
31. Dewey, J., 1938. Logic: The Theory of Inquiry, New York: Holt & Co.
32. Easton, G., 1992. Learning From Case Studies, London: Prentice-Hall International.
33. Engel, C. E., 1991. “ Not just a method but a way of learning ”. In The Challenge of Problem-Based Learning, Edited by: Boud, D., and Feletti, G. I., 23–33. London: Kogan Page.
34. Entwistle, N., 1992. Influences on the quality of student learning - implications for medical education. South African Medical Journal, 81: 596–605.
35. Foley, R. P., Poison, A. L., and Vance, J. M., 1997. Review of the literature on PBL in the clinical setting. Teaching and Learning in Medicine, 9: 4–9.
36. Frazer, M. J., 1992. “ Promoting learning ”. In Learning to Effect, Edited by: Barnett, R., 55–65. Bristol: The Society for Research into Higher Education and Open University Press.
37. Fuller, R., 1998. Encouraging active learning at university. HERDSA News, 20 (3): 1–5.
38. Gallagher, J. G., Stevenson, D. P., and Fordyce, E., 1998. Case studies: old idea, new methods. Accounting Education: an international journal, 7: S49–S52.
39. Gibbs, G., 1992. Improving the Quality of Learning, Bristol: Technical and Educational Services Ltd.
40. Gijselaers, W. H., Tempelaar, D. T., Keizer, P. K., Blommeart, J. M., Bernard, E. M., and Kasper, H., eds. 1995. Educational Innovation in Economics and Business Administration: The Case of Problem-based Learning, Norwell, Mass: Kluwer.
41. Hammond, M., and Collins, R., 1991. Self-Directed Learning, London: Kogan Page.
42. Hassall, T., Lewis, S., and Broadbent, J. M., 1998. The use and potential abuse of case studies in accounting education. Accounting Education: an international journal, 7: S37–S47.
43. Heron, J., 1989. The Facilitators' Handbook, London: Kogan Page.
44. International Federation of Accountants (IFAC). 1996. Prequalification education, assessment of professional competence and experience requirements of professional accountants, International Education Guideline No. 9 Washington, DC: IFAC.
45. Jones, D., 1996. The Advantages of PBL http:/edweb.sdsu.edu/clrit/learningtree/PBL/PBL advantages.html
46. Kaufman, D. M., and Mann, K. V., 1996. Comparing students attitudes in problem-based and conventional curricula. Academic Medicine, 71 (10): 1096–1099.
47. Lane, D., 1992. “ Active and passive learning in management accounting ”. In Improving the Quality of Student Learning, Edited by: Gibbs, G., 88–99. Bristol: Technical and Education Services Ltd.
48. Libby, P. A., 1991. Barriers to using cases in accounting education. Issues in Accounting Education, 6 (2): 193–213.
49. Lovell, A., 1992. Accounting education: a developing debate. Management Accounting (CIMA), 70 (3): 20–23.
50. Margetson, D., 1994. Current educational reform and the significance of problem-based learning. Studies in Higher Education, 19 (1): 5–19.
51. Maxwell, J. A., and Wilkerson, L., 1990. A study of non volunteer faculty in a problem-based curriculum in research in medical education. Academic Medicine, 65: 13–14. Supplement
52. May, G. S., Windal, F. W., and Sylvestre, J., 1995. The need for change in accounting education: an educator survey. Journal of Accounting Education, 13: 21–43.
53. Moore, G. T., Block, S., and Mitchell, R., 1990. A Randomised Controlled Trial Evaluating the Impact of the New Pathway Curriculum at Harvard Medical School Cambridge, Mass Unpublished Report To The Fund For The Improvement Of Post-Secondary Education
54. Moust, J. H. C., de Grave, W. S., and Gijselaers, W. H., 1990. “ The tutor role: a neglected variable in the implementation of problem-based learning ”. In Innovation in Medical Education: An Evaluation of Its Present Status, Edited by: Nooman, Z. M., Schmidt, H. G., and Ezzat, E. S., 135–151. New York: Springer.
55. Neame, R. L. B., and Powis, D. A., 1981. Toward independent learning: curriculum design for assisting students to learn how to learn. Journal of Medical Education, 56: 886–893.
56. Neufield, V. R., and Barrows, H. S., 1974. The ‘McMaster Philosophy’: an approach to medical education. Journal of Medical Education, 49: 1004–1050.
57. New Zealand Society of Accountants (NZSA). 1995. Admissions Policy: Guidelines for Professional Accounting Schools and Professions Competence Examinations, Wellington: NZSA. New Zealand Society of Accountants Education Committee
58. Newble, D. I., and Clarke, R. M., 1986. The approaches to learning of students in a traditional and in an innovative problem-based medical school. Medical Education, 20: 267–273.
59. Norman, G. R., and Schmidt, H. G., 1992. The psychological basis of problem-based learning: a review of the evidence. Academic Medicine, 67 (9): 557–565.
60. Olson, J. O., 1987. The McMaster Philosophy: a students' perspective on implementation. Medical Education, 21: 293–296.
61. Patel, V. L., Greon, G. J., and Norman, G. R., 1991. Effects of conventional and problem-based medical curricula on problem-solving. Academic Medicine, 66: 380–389.
62. Power, M., 1997. The Audit Society: Rituals of Verification, Oxford: Oxford University Press.
63. Ramsden, P., 1992. Learning to Teach in Higher Education, London: Routledge.
64. Ramsden, P., and Entwistle, N. J., 1981. Effects of academic on students' approaches to studying. British Journal of Educational Psychology, 51: 368–383.
65. Ross, B., 1995. “ What lessons - and where to? ”. In Problem-based Learning in a Health Sciences Curriculum, Edited by: Alavi, C., 177–187. London: Routledge.
66. Rotch, W., Allen, B. R., and Smith, C. R., 1990. Cases in Management Accounting and Control Systems, 2nd edn, New Jersey: Prentice-Hall International.
67. Ryan, G., 1993. Student perceptions about self-directed learning in a professional course implementing problem-based learning. Studies in Higher Education, 18 (1): 53–63.
68. Savery, J. R., and Duffy, T. M., 1995. Problem-based learning: an instructional model and its constructivist framework. Educational Technology, September–October: 31–38.
69. Savoie, J. M., and Hughes, A. S., 1994. Problem-based learning as classroom solution. Educational Leadership, 51 (11): 54–57.
70. Scardamalia, M., and Bereiter, C., 1991. Higher levels of agency for children in knowledge building: a challenge for the design of new knowledge media. The Journal of the Learning Sciences, 1: 37–68.
71. Schmidt, H. G., 1983. Problem-based learning: rationale and description. Medical Education, 17 (1): 11–16.
72. Schön, D. A., 1983. The Reflective Practitioner: How Professionals Think in Action, New York: Basic Books.
73. Schön, D. A., 1987. Educating The Reflective Practitioner: Toward a New Design for Teaching and Learning in the Professions, San Francisco: Josey-Bass.
74. Shank, J., 2000. Cases in Cost Management: A Strategic Emphasis, 2nd edn, Cincinnati: South Western College Publishing.
75. Sobral, D. T., 1995. The problem-based learning approach as an enhancement factor of personal meaningfulness of learning. Higher Education, 29: 93–101.
76. Spaulding, W. B., 1969. The undergraduate medical curriculum (1969 model): McMaster University. Canadian Medical Association Journal, 100: 659–664.
77. Stamp, E., and Marley, R., 1970. Accounting Principles and the City Code: The Case for Reform, London: Butterworths.
78. Stephien, W., and Gallagher, S., 1993. Problem-based learning: as authentic as it gets. Educational Leadership, 50 (7): 25–28.
79. Stephien, W., Gallagher, S., and Workman, D., 1993. Problem-based learning for traditional and interdisciplinary classrooms. Journal for the Education of the Gifted, 16 (4): 338–357.
80. Stewart, J. P., and Dougherty, T. W., 1993. Using case studies in teaching accounting: a quasiexperimental study. Accounting Education: an international journal, 2: 1–10.
81. Stinson, J. E., and Milter, R. G., 1996. Problem-based learning in business education: curriculum design and implementation issues. New Directions for Teaching and Learning, 68 Winter: 33–42.
82. Stout, D., 1996. Experimental evidence and recommendations regarding case-based teaching in undergraduate cost accounting. Journal of Accounting Education, 14 (3): 293–317.
83. Sundem, G. L., Williams, D. Z., and Chironna, J. E., 1990. The revolution in accounting education. Management Accounting (IMA), 47 (12): 49–53.
84. Thomas, R. E., 1992. Teaching medicine with cases: student and teacher opinion. Medical Education, 26: 200–207.
85. Tinker, T., 1985. Paper Prophets: A Social Critique of Accounting, New York: Holt, Reinhart and Winston.
86. Vernon, D. T., and Blake, R. L., 1993. Does problem-based learning work? A meta-analysis of evaluative research. Academic Medicine, 68 (7): 550–563.
87. Walton, H. J., and Matthews, M. B., 1989. Essentials of problem-based learning. Medical Education, 23: 542–558.
88. Whitehead, A. N., 1967. The Aims of Education and Other Essays, New York: Free Press. originally published 1929
89. Wilson, R. M. S., 1988. Applying the case method in accounting: a comment. British Accounting Review, 20: 279–286.
90. Woodward, C. A., and Ferner, B. M., 1983. The content of the medical curriculum at McMaster University: graduates' evaluation of their preparation for post-graduate training. Medical Education, 17: 54–60.