Accounting Undergraduates' Perceptions of Cooperative Learning as a Model for Enhancing their Interpersonal and Communication Skills to Interface Successfully with Professional Accountancy Education and Training

被引:46
作者
Ballantine, Joan [1 ]
Larres, Patricia [2 ]
机构
[1] Univ Ulster, Sch Accounting, Shore Rd,Jordanastown, Newtownabbey, Antrim, North Ireland
[2] Queens Univ Belfast, Belfast, Antrim, North Ireland
关键词
Group learning; cooperative learning; interpersonal and communication skills;
D O I
10.1080/09639280902719366
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
To interface effectively with professional accountancy training, accounting educationalists should ensure that they turn out graduates who possess the interpersonal and communication skills required of today's accountant. Attainment of these skills is promoted by group work. However, little empirical evidence exists to help academics make an informed choice about which form of group learning enhances interpersonal and communication skills. This paper addresses this deficiency by comparing perceptions of skills enhancement between accounting students who experienced traditional or simple group learning and those who undertook cooperative learning. The findings reveal that the cooperative learning cohort perceived their learning experience to be significantly more effective at enhancing interpersonal and communication skills than that of the simple group learning cohort. This study provides evidence that cooperative learning is a more effective model for delivering interpersonal and communication skills than simple group learning, thereby creating a more successful interface between academic accounting and professional accountancy training.
引用
收藏
页码:387 / 402
页数:16
相关论文
共 45 条
[1]  
Accounting Education Change Commission (AECC), 1990, ISSUES ACCOUNTING ED, V5, P307
[2]  
Adler R. W., 1997, ACCOUNT EDUC, V6, P191
[3]  
ALBRECHT W. S., 2000, ACCOUNTING ED SERIES, V16
[4]  
American Institute of Certified Public Accountants [AICPA], 1999, AICPA COR COMP FRAM
[5]  
[Anonymous], 2002, ACCOUNT EDUC, DOI DOI 10.1080/09639280210153272
[6]  
[Anonymous], 2003, ACCOUNTING ED INT J
[7]  
Arthur Andersen and Co, 1989, PERSPECTIVES ED CAPA
[8]  
Ballantine J.A., 2004, ACCOUNT EDUC, V13, P171, DOI [10.1080/09639280410001676885, DOI 10.1080/09639280410001676885]
[9]  
Baril C.P., 1998, J ACCOUNTING ED, V16, P381
[10]  
Bedford N., 1986, ISSUES ACCOUNTING ED, V1, P168