Thu Dau Mot University Journal of Science


Innovative Techniques and the Integrated Model of Teaching the First Accounting Course for English as Second Language learners

By Mary Precy Aguilar-Lego
DOI: 10.37550/tdmu.EJS/2020.03.063

Abstract

Across the world, the first accounting course provides serious challenges for teaching. These arise from powerful negative perceptions which include the anxiety associated with tertiary-level study and the differing backgrounds or majors of students required to take the course. This paper outlines some examples of nontraditional teaching techniques and highlights how the course could be best structured to overcome such negative views while at the same time responding to the changes in the industry. The design and content of the proposed course emphasizes the USER approach and is directed to English as second language learners. This is a case study in an Australian offshore campus and is the end result of the progressive improvement in the structure and delivery of the course.


Full text

View PDF

References

Accounting Education Change Commission (AECC).(1990). Objectives of education for accountants: Position Statement No1. Issues in Accounting Education. (Fall). 307-312. Retrieved from http://aaahq.org/AECC/pdf/position/pos1.pdf

Accounting Education Change Commission (AECC).(1992).The First Course in Accounting:

Position Statement No.2. Issues in Accounting Education. (Fall). 330-331. Retrieved from http://aaahq.org/AECC/pdf/position/pos2.pdf

Albrecht, W.S., and Sack, R.J. (2000). Accounting Education: Charting the Course through a

Perilous Future. Accounting Education Series, Volume 16. Sarasota, FL: AAA.

Black, W. H. (2012). The activities of the pathways commission and the historical context for changes in accounting education. Issues in Accounting Education, 27(3), 601-625.

Bonner, P. (2012). Commission issues seven recommendations for bolstering the future of accounting education. Journal of Accountancy, 214(4), 38.

Camp, J. M., & Schnader, A. L. (2010). Using debate to enhance critical thinking in the accounting classroom: The Sarbanes-Oxley Act and US tax policy. Issues in accounting education, 25(4), 655-675.

Diller-Haas, A. (2004). Time to change introductory accounting. The CPA Journal, 74(4), 60.

Dresnack, W.H. & Callahan, C. III. (1998) The User Approach Versus the Traditional

Approach: A Comparison of the Effects of Introductory Accounting Course Work on Student Success in the Introductory Finance Course. Department of Business Administration and Economics. State University of New York College , Brockport.

Etter, E.R., Burmeister, S.L, & Elder, R.J. (2000). Improving Student Performance and Retention via Supplemental Instruction.Journal of Accounting Education, 18, 355-368. Doi: 10.1016/S0748-5751(01)00006-9

Halabi, A. K. (2005, June). Accounting tele teaching lectures: issues of interaction and performance. In Accounting Forum (Vol. 29, No. 2, pp. 207-217). Taylor & Francis.

Jackling, B., & De Lange, P. (2009). Do accounting graduates‘ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education: an international journal, 18(4-5), 369-385.

Kavanagh, M. H., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting & Finance, 48(2), 279-300.

Madsen, P. E. (2015). Has the quality of accounting education declined?. The Accounting Review, 90(3), 1115-1147.

Malgwi, C.A. (2004). Determinants of accounting anxiety in business students. Journal of College Teaching and Learning, 1(2).81-94.

McBride, H., Hannon, S., & Burns, B. (2005). Developing critical thinking abilities in business and accounting graduates. Irish Accounting Review, 12(2).

Mladenovic, R. (2000). An investigation into ways of challenging introductory accounting students' negative perceptions of accounting. Accounting Education, 9(2), 135-155.

Pathways Commission. (2012). The Pathways Commission: Charting a national strategy for the next generation of accountants. Retrieved November, 1, 2012.

Scrivener, J. (1994). Learning Teaching. Macmillan Books for Teachers. Macmillan Education.
Spiceland, C. P., Spiceland, J. D., & Schaeffer III, S. J. (2015). Using a course redesign to address retention and performance issues in introductory accounting. Journal of Accounting Education, 33(1), 50-68.

Turner, M., & Baskerville, R. (2013). The experience of deep learning by accounting students. Accounting Education, 22(6), 582-604.

Turner, K. G., Lesseig, V. P., & Fulmer Jr, J. G. (2006). Motivation in the first accounting course. The CPA Journal, 76(5), 66.






Publication Information

Publisher

Thu Dau Mot University, Viet Nam

Honorary Editor-in-Chief and Chairman of the Editorial Board

Assoc. Prof. Nguyen Van Hiep

Deputy Editor-in-Chief

PhD. Trần Hạnh Minh Phương
Thu Dau Mot University

Editorial Board

Prof. Tran Van Doan
Fujen University, Taiwan
Prof. Zafar Uddin Ahmed
Vietnam National University Ho Chi Minh City

Prof.Dr. Phillip G.Cerny
The University of Manchester, United Kingdom
Prof. Ngo Van Le
University of Social Sciences and Humanities (VNU-HCM)

Prof. Bui The Cuong
Southern Institute of Social Sciences​​​​​​​
Prof. Le Quang Tri
Can Tho University

Assoc. Prof. Nguyen Van Duc
Animal Husbandry Association of Vietnam
Assoc. Prof. Ted Yuchung Liu
National Pingtung University, Taiwan

PhD. Anita Doraisami
Economics Monash University, Australia
Prof. Dr. Andrew Seddon
Asia Pacific University of Technology & innovation (APU)

Assoc. Prof. Le Tuan Anh
Thu Dau Mot University
Prof. Abtar Darshan Singh
Asia Pacific University, Malaysia

Prof.Dr. Ron W.Edwards
The University of Melbourne, Australia
Assoc. Prof. Hoang Xuan Nien
Thu Dau Mot University

PhD. Nguyen Duc Nghia
Vietnam National University Ho Chi Minh City
PhD. Bao Dat
Monash University (Australia)

PhD. Raqib Chowdhury
Monash University (Australia)
PhD. Nguyen Hoang Tuan
Thu Dau Mot University

PhD. Nguyen Thi Lien Thuong
Thu Dau Mot University

Assistant

Nguyen Thi Man
Thu Dau Mot University