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| [ HERDSA ]
[ Proceedings Contents ] |
Many students enter university with few of the learning strategies and skills which would enable them to take advantage of the learning opportunities that are available. Furthermore, they often leave university with inappropriate learning strategies and skills. The purpose of this paper is to report on a case study, implemented in Semester 2 1995, that involved a learning strategies program - a 'how to learn' approach - in an undergraduate introductory accounting unit. The paper describes how the learning strategies were identified; how the strategies were sequenced; and how the strategies were implemented.Student feedback, obtained by questionnaire, reveals that the majority of students do not adopt the demonstrated method from a particular strategy. However, the majority of students do consider the learning strategies to be important, and the majority do recommend that the learning strategies program be included in the first year unit. Analysis of the questionnaire also reveals some significant differences between the responses of mature age and non-mature age students.
The authors believe that the program succeeded in making the tutorials more interactive and student centred. However, the sessional tutors had a mixed reaction to the program with some expressing concern that the time spent on strategy instruction reduced the time that was available to work on technical accounting issues.
Unfortunately, many students entering university are not equipped with learning strategies which allow them to become efficient and effective learners. According to Raaheim (1984) while the experience and skills of students entering university may have been appropriate and effective for school learning, they may possess few of the learning strategies and skills relevant to their new learning environment.
While students do not come to university fully equipped with a wide range of learning strategies and skills necessary for learning at university, they also leave university with inappropriate learning strategies and skills (Dahlgren, 1984). Unfortunately, teaching staff often assume that students already come equipped with the appropriate skills to become efficient and effective learners. Chalmers (1994, p. 1) has stated that:
Research evidence tells us that many students do not come to university with learning strategies that lead to logical and critical thinking or enable them to solve problems within their particular discipline or study. However many staff assume that students can use learning strategies effectively.One of the ways of dealing with this problem is to introduce learning strategies in the context of the units being taught at the undergraduate level. McKeachie (1987) has suggested for example, that by adjusting the ways in which teaching is carried out, teachers can help students develop learning and thinking abilities at the same time they teach subject knowledge. In this way learning strategies and skills can actually be taught and developed so as to be used by students to be more effective and efficient in the learning of subject content.
Previous studies have also found that programs implemented in the early years of a course of study have been shown to be more effective in the way in which students go about their learning (Chalmers, 1994). Students in their first year were shown to be more responsive to the programs whereas students in their third year of study made few changes in the way they conducted their study (Gibbs, 1992).
A further finding from previous research was that the effects of programs have generally been found to be short term and related to the immediate course of study in which the program was implemented (Gibbs, 1992; Fuller, Chalmers & Kirkpatrick, 1994). According to Chalmers (1994) "improving one unit is unlikely to have an lasting impact on students. It would require a consistent, coordinated approach to effect permanent changes in students' approaches to learning".
The paper will document how the learning specific learning strategies were identified; how the learning strategies were sequenced; and how the strategies were implemented. It will also report on the feedback collected from students.
| TUTORIAL 1 USING STUDY GROUPS RATIONALE: The overall aim of this learning strategy is to create a cooperative learning environment: one in which the student learns by interaction with their peers as well as with the tutor. This student centred approach will produce the following benefits:
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Students responded on a five point scale. Additional spaces were also provided for student comments. Demographic information enquired whether the student were mature-age or not and whether they were an English as a Second Language (ESL) student or English as a First Language (EFL) student.
Students' responses were analysed in three ways. Firstly, all responses were analysed as a whole group. The responses were then separated into sub-groups on the basis of the demographic information. Specifically, the responses of mature-age students were compared with the responses of non-mature age students, and similarly, the responses of ESL students were compared to those of EFL students to investigate if differences existed between these sub-groups.
From Table Two (a) it can be seen that 43% of all respondents believed that the tutorial on 'Using Study Groups' learning strategy was effective. Twenty-six percent of all respondents indicated that they had frequently adopted (or had attempted to adopt) this strategy as a result of the tutorials. Of those who had adopted this strategy, 39% believed that it was successful. In terms of the perceived importance of this learning strategy, 50% of the respondents indicated that it was an important tool for effective learning, 58% of all respondents indicated that study groups learning strategy should be continued in the introductory accounting unit. Details of means and medians for each of the questions are stated in Table Two (a).
| Question One: In your opinion how effective was the tutorial in achieving these objectives? 145 students. Mean = 3.193 Median = 3.0 | ||||
| 5 Very effective | 4 | 3 | 2 | 1 Not effective at all |
| 10% | 33% | 30% | 21% | 6% |
| Question Two: Have you adopted or attempted to adopt this particular learning strategy as a result? 146 students, Mean = 2.767 Median = 3.0 | ||||
| 5 Very often | 4 | 3 | 2 | 1 Never |
| 4% | 22% | 35% | 25% | 14% |
| Question Three: How important do you believe this particular strategy is as a tool for effective learning? 144 students. Mean = 3.514 Median = 4.0 | ||||
| 5 Very important | 4 | 3 | 2 | 1 Not important at all |
| 21% | 29% | 33% | 13% | 4% |
| Question Four: If you have adopted this learning strategy, to what extent do you think it was successful? If you have not adopted this learning strategy, please ignore this question and go to question (v) 83 students. Mean = 3.325 Median = 3.0 | ||||
| 5 Very successful | 4 | 3 | 2 | 1 Not successful at all |
| 11% | 28% | 48% | 10% | 3% |
| Question Five: Would you recommend that this learning strategy be continued in the Accounting 1 program? 135 students. Mean = 3.504 Median = 4.0 | ||||
| 5 Strongly recommended | 4 | 3 | 2 | 1 Not recommended at all |
| 22% | 36% | 19% | 16% | 7% |
Separating the sample into mature and non-mature age respondents revealed that 49% of mature age students considered the study groups tutorial to be effective compared with 34% of non-mature age students. For the adoption question, 32% of mature age students adopted, or attempted to adopt, this strategy, However, only 19% of non-mature age students adopted, or attempted to adopt, the strategy. Of the students who indicated that they had adopted this strategy, 47% of mature-age students stated it was successful, while 29% of the non-mature age students indicated it was successful. On the importance question, 63% of mature-age students agreed that this learning strategy was important, compared to 42% of non-mature age students. When asked if they would recommend the inclusion of this learning strategy as part of the introductory accounting program, 69% of mature-age students recommended that it should, while 56% of non-mature age students indicated that the strategy should be incorporated.
A similar procedure was performed on ESL/EFL students. On this strategy (indeed, on all strategies), the Mann-Whitney U tests revealed that there were no significant differences in the responses of ESL students compared to EFL students across all questions.
A similar analysis to the above can be performed on the other learning strategies utilising the descriptive statistics shown in Table Two (b to f).
| Question One: In your opinion how effective was the tutorial in achieving these objectives? 145 students. Mean = 3.131 Median = 3.0 | ||||
| 5 Very effective | 4 | 3 | 2 | 1 Not effective at all |
| 7% | 32% | 35% | 19% | 7% |
| Question Two: Have you adopted or attempted to adopt this particular learning strategy as a result? 145 students. Mean = 3.0 Median = 3.0 | ||||
| 5 Very often | 4 | 3 | 2 | 1 Never |
| 7% | 27% | 33% | 25% | 8% |
| Question Three: How important do you believe this particular strategy is as a tool for effective learning? 142 students. Mean = 3.852 Median = 4.0 | ||||
| 5 Very important | 4 | 3 | 2 | 1 Not important at all |
| 32% | 35% | 21% | 11% | 1% |
| Question Four: If you have adopted this learning strategy, to what extent do you think it was successful? If you have not adopted this learning strategy, please ignore this question and go to question (v) 91 students. Mean = 3.527 Median = 4.0 | ||||
| 5 Very successful | 4 | 3 | 2 | 1 Not successful at all |
| 10% | 41% | 42% | 7% | 0% |
| Question Five: Would you recommend that this learning strategy be continued in the Accounting 1 program? 135 students. Mean = 3.596 Median = 4.0 | ||||
| 5 Strongly recommended | 4 | 3 | 2 | 1 Not recommended at all |
| 27% | 32% | 21% | 14% | 6% |
| Question One: In your opinion how effective was the tutorial in achieving these objectives? 143 students. Mean = 3.147 Median = 3.0 | ||||
| 5 Very effective | 4 | 3 | 2 | 1 Not effective at all |
| 8% | 30% | 37% | 18% | 7% |
| Question Two: Have you adopted or attempted to adopt this particular learning strategy as a result? 144 students. Mean = 2.917 Median = 3.0 | ||||
| 5 Very often | 4 | 3 | 2 | 1 Never |
| 7% | 28% | 26% | 28% | 11% |
| Question Three: How important do you believe this particular strategy is as a tool for effective learning? 144 students. Mean = 3.639 Median = 4.0 | ||||
| 5 Very important | 4 | 3 | 2 | 1 Not important at all |
| 22% | 38% | 26% | 10% | 4% |
| Question Four: If you have adopted this learning strategy, to what extent do you think it was successful? If you have not adopted this learning strategy, please ignore this question and go to question (v) 98 students. Mean = 3.552 Median = 4.0 | ||||
| 5 Very successful | 4 | 3 | 2 | 1 Not successful at all |
| 12% | 43% | 35% | 8% | 2% |
| Question Five: Would you recommend that this learning strategy be continued in the Accounting 1 program? 138 students. Mean = 3.580 Median = 4.0 | ||||
| 5 Strongly recommended | 4 | 3 | 2 | 1 Not recommended at all |
| 25% | 32% | 27% | 10% | 6% |
| Question One: In your opinion how effective was the tutorial in achieving these objectives? 143 students. Mean = 3.301 Median = 3.0 | ||||
| 5 Very effective | 4 | 3 | 2 | 1 Not effective at all |
| 13% | 32% | 32% | 17% | 6% |
| Question Two: Have you adopted or attempted to adopt this particular learning strategy as a result? 143 students. Mean = 3.322 Median = 3.0 | ||||
| 5 Very often | 4 | 3 | 2 | 1 Never |
| 13% | 36% | 30% | 12% | 9% |
| Question Three: How important do you believe this particular strategy is as a tool for effective learning? 142 students. Mean = 3.838 Median = 4.0 | ||||
| 5 Very important | 4 | 3 | 2 | 1 Not important at all |
| 28% | 39% | 21% | 11% | 1% |
| Question Four: If you have adopted this learning strategy, to what extent do you think it was successful? If you have not adopted this learning strategy, please ignore this question and go to question (v) 115 students. Mean = 3.60 Median = 4.0 | ||||
| 5 Very successful | 4 | 3 | 2 | 1 Not successful at all |
| 16% | 43% | 31% | 7% | 3% |
| Question Five: Would you recommend that this learning strategy be continued in the Accounting 1 program? 137 students. Mean = 3.788 Median = 4.0 | ||||
| 5 Strongly recommended | 4 | 3 | 2 | 1 Not recommended at all |
| 33% | 32% | 21% | 9% | 5% |
| Question One: In your opinion how effective was the tutorial in achieving these objectives? 140 students. Mean = 3.236 Median = 3.0 | ||||
| 5 Very effective | 4 | 3 | 2 | 1 Not effective at all |
| 11% | 33% | 33% | 15% | 8% |
| Question Two: Have you adopted or attempted to adopt this particular learning strategy as a result? 143 students. Mean = 3.070 Median = 3.0 | ||||
| 5 Very often | 4 | 3 | 2 | 1 Never |
| 8% | 27% | 37% | 18% | 10% |
| Question Three: How important do you believe this particular strategy is as a tool for effective learning? 139 students. Mean = 3.727 Median = 4.0 | ||||
| 5 Very important | 4 | 3 | 2 | 1 Not important at all |
| 29% | 31% | 28% | 9% | 3% |
| Question Four: If you have adopted this learning strategy, to what extent do you think it was successful? If you have not adopted this learning strategy, please ignore this question and go to question (v) 106 students. Mean = 3.368 Median = 3.0 | ||||
| 5 Very successful | 4 | 3 | 2 | 1 Not successful at all |
| 11% | 30% | 47% | 7% | 5% |
| Question Five: Would you recommend that this learning strategy be continued in the Accounting 1 program? 135 students. Mean = 3.652 Median = 4.0 | ||||
| 5 Strongly recommended | 4 | 3 | 2 | 1 Not recommended at all |
| 31% | 26% | 28% | 8% | 7% |
| Question One: In your opinion how effective was the tutorial in achieving these objectives? 145 students. Mean = 3.652 Median = 4.0 | ||||
| 5 Very effective | 4 | 3 | 2 | 1 Not effective at all |
| 22% | 31% | 32% | 12% | 3% |
| Question Two: Have you adopted or attempted to adopt this particular learning strategy as a result? 146 students. Mean = 3.329 Median = 3.0 | ||||
| 5 Very often | 4 | 3 | 2 | 1 Never |
| 12% | 35% | 32% | 16% | 5% |
| Question Three: How important do you believe this particular strategy is as a tool for effective learning? 144 students. Mean = 3.986 Median = 4.0 | ||||
| 5 Very important | 4 | 3 | 2 | 1 Not important at all |
| 38% | 34% | 18% | 8% | 2% |
| Question Four: If you have adopted this learning strategy, to what extent do you think it was successful? If you have not adopted this learning strategy, please ignore this question and go to question (v) 114 students. Mean = 3.623 Median = 4.0 | ||||
| 5 Very successful | 4 | 3 | 2 | 1 Not successful at all |
| 18% | 39% | 31% | 12% | 0% |
| Question Five: Would you recommend that this learning strategy be continued in the Accounting 1 program? 142 students. Mean = 4.070 Median = 4.0 | ||||
| 5 Strongly recommended | 4 | 3 | 2 | 1 Not recommended at all |
| 44% | 30% | 20% | 4% | 3% |
The analysis of the results also indicate that even though the majority of students considered a strategy to be important, the majority did not adopt the method demonstrated in the tutorial. One possible reason (indicated by written comments) is that a student may already be using a method with which they are happy (for example, the use of a highlighter pen for notemaking).
In terms of the implementation of the learning skills program a number of difficulties became apparent. Firstly, there were seven tutors in this unit and each had to be briefed on the learning strategy. As they had not attended any formal training session, some tutors were a little apprehensive in doing something so different from that done previously.
Another difficulty is that the inclusion of the learning strategies program in a 50 minute tutorial substantially reduces the time available to cover technical accounting issues. An outcome was that many tutorials were conducted at a hectic pace, and a full explanation of tutorial exercises was not possible. Consequently, some tutors suggested that the priority should be to concentrate on accounting issues rather than on learning strategies.
On reflection the authors feel that they should not expect a program conducted in one course of study to have a substantial effect on students' learning. However, the authors do believe that such a program can make some contribution to change, and that it is a worthwhile effort. This belief is supported by recent reports on accounting education. For example, AECC Position Statement No. 1 'Objectives of Education for Accountants' states:
the overriding objective of accounting programs should be to teach students to learn on their own ... students should be taught the skills and strategies that help them learn more effectively and how to learn these effective learning strategies to continue to learn throughout their lifetimes (p 4).It is, therefore, the authors' opinion that a program designed to introduce learning strategies in the context of a first year accounting unit is both viable and important. Recommendations for the implementation of such a program are that, firstly, sufficient time be allocated to introducing the learning strategies in the tutorials. Secondly, tutors need to attend formal training sessions dealing with the theoretical framework for introducing a learning skills program, and finally if the beneficial effects are to be long lasting then other first year units must support and reinforce the program.
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| Authors: Len Therry and Roger Willcocks, School of Accounting, Edith Cowan University. Email: l.therry@cowan.edu.au, r.willcocks@cowan.edu.au
Please cite as: Therry, L. and Willcocks, R. (1996). Introducing a program to enhance students' learning in an introductory accounting unit. Different Approaches: Theory and Practice in Higher Education. Proceedings HERDSA Conference 1996. Perth, Western Australia, 8-12 July. http://www.herdsa.org.au/confs/1996/therry.html |