Trends in Higher Education: A view from abroad

Editoria

Vocation, motivation and approaches to learning: a comparative study

Purpose – The individual characteristics of students can have a strong influence on the success of the adopted innovations in terms of their transferability and sustainability. The purpose of this paper is to compare the motivations and approaches to learning on degrees with differing vocational components. Design/methodology/approach – Self-Determination Theory (SDT) and approaches to learning framework were used as theoretical background. Questionnaires were used to generate data. The sample was composed by 270 students enroled on differing degrees in term of motivation (accounting and nursing). Findings – The results reveal differences in the approaches to learning and motivation between nursing and accounting students. Nursing degree seem to attract more internally motivated students, presenting significantly higher scores in terms of deep approach and lower scores on surface approach. Significant relationships where found between motivation and approaches. Research limitations/implications – Data are obtained from students studying at a specific university in two degrees. Practical implications – The result suggest that different degrees could attract students with different motivations and approaches to learning. Educators must be aware of which type of students are being attracted to their classrooms, because the inconsistencies between the students’ motives and approaches, the way the contents are presented, the pedagogy and the assessment system could result in poorer learning and failure to transfer or sustain innovations. Originality/value – This paper adds to the very scarce literature linking motivation and approaches. The implications for curriculum design and delivery and specifically for assessment design are of interest for educators.Junta de Andalucía – FEDER (Proyectos de Excelencia: SEJ-02670

The change towards a teaching methodology based on competences: a case study in a Spanish university

The European Higher Education Area (EHEA) has promoted the implementation of a teaching methodology based on competences. Drawing on New Institutional Sociology, the present work aims to identify and improve knowledge concerning the factors which are hindering that change in the Spanish university system. This is investigated using a case study based on a Spanish university which is a pioneer in the implementation of a competence-based curriculum. The results show that factors identified and analysed are conditioning the change and causing a ceremonial adoption of the competence-based system by the teaching staff. The results of the study may be of use as a reference and orientation for educators and administrators as well as for the regulators of those countries integrated within the EHEA. The study may prove useful in the analysis of inertia factors present when designing and implementing the policies and measures necessary to achieve a comprehensive teaching methodology; one which incorporates learning and assessment of competences in a real manner

Relaciones entre aprensión comunicativa, tolerancia a la ambigüedad y estilos de aprendizaje en estudiantes de contabilidad

Las dinámicas del entorno empresarial globalizado ha llevado a cambios en las capacidades necesarias para que los contables puedan añadir valour a sus clientes; lo que ha motivado una presión creciente en los docentes de contabilidad para que diseñen e implementen programas que contribuyan al desarrollo de las competencias clave. En este contexto es posible que alguna de las características de nuestros alumnos actúen como limitadores del cambio pedagógico y del desarrollo de capacidades; como la aprensión comunicativa, la tolerancia a la ambigüedad o determinados estilos de aprendizaje. Los resultados de estudios previos indican que los estudiantes de contabilidad suelen presentar niveles más altos en las características que actúan como limitadores, en comparación con otros estudiantes de áreas afines. En este contexto, una cuestión clave es si estas características están interrelacionadas causando un efecto sinérgico. Los resultados obtenidos con una muestra de estudiantes de contabilidad indican que estas relaciones existen. Los patrones de correlaciones encontrados son indicativos de las limitaciones que un docente de contabilidad afronta para desarrollar las capacidades clave. Las implicaciones de estos resultados se discuten aportando líneas de actuación.The dynamics of the global business environment have led to changes in the skills required by accountants in order to add value for their clients. Consequently, there is a growing pressure on accounting educators to design and implement educational programmes that could contribute to the development of the relevant skills. In such a context, it is possible that some characteristics of students (for example communication apprehension, ambiguity tolerance, or learning styles) could be constraints on both skills development and pedagogical change. Previous studies have reported that accounting students tend to have higher levels of the constraining characteristics than students from other disciplines. However, previous research has not considered the extent to which those characteristics are inter-related or have possible synergistic effects in accounting students. The results of this study, based on a sample of accounting students, indicate that those relationships exist. The patterns of correlations are indicative of the constraints that an accounting educator must overcome to effectively develop certain skills. Implications of the results are discussed

Maintaining alignment in management education : the potential for drift in assessment

The paper explores the issues involved in maintaining operational alignment between curriculum aims, teaching and the assessment of student learning. Whilst various conceptual frameworks can help to shape learning outcomes that reflect a constructivist approach across an aligned scheme of education there are, nonetheless, opportunities for misalignment to occur with the potential to significantly dilute the aims of the curriculum. A particular focus of the paper is the use of verbs to articulate learning outcomes and how these follow through into assessment mechanisms. The paper argues that drift is likely to occur in all forms of education, although empirical evidence is usually difficult to access due to the confidential nature of assessment processes. In order to illustrate the conjectured concerns, a case study drawing on the published syllabi, examinations and marking schemes from the examinations of a professional accounting body is presented. Keywords: assessment; constructive alignment; learning objectives; marking processe

The changes to accounting education and accounting educators as a result of changes in the Spanish University system : a case study using an institutional theory approach

Accounting education is part of the wider system of higher education provision that in many individual countries has been the subject of an increasing rate of change but it is unclear to what extent these external changes have influenced the delivery of accounting education. The paper uses an institutional theory approach (Meyer & Rowan, 1977; DiMaggio & Powell, 1983; Powell & DiMaggio, 1991) to analyse the pressures exerted by the external institutional constituents on the Spanish higher education system in order to implement the European Higher Education Area. Specifically, the paper analyses the changes caused by these pressures on accounting education, as well as the reactions and behaviours of accounting educators to those changes. It is based on a longitudinal case study at the Department of Accounting of the University of Seville. The case study uses multiple sources including interviews, participant observation, informal discussions and documents. The results evidence the importance of coercive isomorphism on the structuring of the Spanish university system, some factors that have hindered the development of the normative isomorphism in accounting education, and the relevance of regulatory legitimacy to academic career prospects of accounting educators

Students’ perceptions of the accounting profession : a work values approach

Purpose – This purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the accounting profession, and the relationship between students’ perceptions and intentions to pursue an accounting career. Design/methodology/approach – A survey research approach has been adopted to investigate students’ perceptions regarding the accounting profession. The data for this study are collected via questionnaires completed by Malaysian exchange students visiting a university in England and students of a major university in England. The results of the questionnaire are then quantitatively analyzed. Findings – The results indicate that both groups hold positive perceptions of the accounting profession and there is a significant correlation between students’ perceptions and their intention to pursue a career in the profession. The study also identifies that Malaysian and English students hold differing perceptions concerning the accounting profession’s attributes and outcomes. Originality/value – This is one of the first accounting education papers using the work value theory to investigate perceptions regarding the accounting profession by Malaysian students of Chinese ethnicity and compare these perceptions with the perceptions of students of a major university in England of English ethnicity. Keywords Perception, Accounting, Careers, Malaysia, United Kingdom Paper type Research pape

Developing accountants: from novice to expert

The ability of accountants to appropriately perform in practice is linked to over-arching professional competence. Continuing Professional Development (CPD) is the current solution with reference to maintenance and development of professional competence. A phenomenographic approach is used to explore how accounting practitioners perceive competence in the context of their professional status and how, through engagement with CPD, they maintain and develop their professional competence. Findings highlight participant practitioners experience a series of developmental blocks at varying experiential stages and report significant differences in relation to perceptions and practices at these experiential stages. The paper provides some insights into a potential competency framework and a learning mapping which may be used by professional accounting bodies in the development of further CPD guidance

Motivations, expectations and preparedness for university: a study of accounting students in Ireland, the UK, Spain and Greece.

While evaluating the appropriateness of accounting education within universities has occupied researchers for many years, the harmonisation of the tertiary education process across Europe, through the Bologna Declaration, generates the need for comparative studies. This paper measures the motives, expectations and preparedness of students commencing the study of accounting at universities in four European countries. The findings reveal that while all students are motivated to progress to higher education for career-oriented reasons and to seek intellectual growth, considerable variation is evident between the students in the four settings with regard to motives, confidence, perceptions of preparedness for university and expectations concerning study effort. All of these factors may impact on students’ achievement of the common learning outcomes espoused by the Bologna process. There is a need for further research to enrich our understanding of educational processes across Europe and to consider the impact of harmonisation activities on students’ learning

Factores que dificultan la formación por competencias en Contabilidad

Este trabajo se apoya en el marco teórico de la desinstitucionalización para mejorar nuestro conocimiento sobre los factores que están dificultando el cambio de la docencia de Contabilidad hacia la formación por competencias promovida por el Espacio Europeo de Educación Superior. Para alcanzar este objetivo hemos desarrollado un estudio de caso en una universidad española pionera en la implantación del Grado en Finanzas y Contabilidad adaptado a la formación por competencias. El trabajo propone una serie de medidas que pueden contribuir a la consecución de una metodología de la enseñanza que incorpore el aprendizaje y evaluación por competencias de forma efectiv