Encouraging better learning through better teaching: a study of approaches to teaching in accounting

Abstract

The study reported in this paper investigates aspects of the teaching experience of academics teaching accounting at Australian universities. Twenty-four academics were interviewed about their conceptions of teaching, their students' learning and their teaching approach in relation to the accounting classes they were currently teaching. Four qualitatively different ways of conceptualising teaching and five for learning and teaching approach were identified within the data. Broadly, these are interpreted as falling under one of two orientations—teacher-centred/content and a student-centred/learning orientation. The key differences identified between them relate to whether teaching in the discipline is viewed primarily as a matter of transmitting facts and procedures or of encouraging students to develop their own accounting concepts and perhaps to even change their world view in the process. The results are discussed in relation to some of the practical realities of day-to-day teaching and to possible future avenues for research.

Keywords:

• approaches to teaching
• accounting
• phenomenography
• conceptions of teaching and learning

Acknowledgements

The author gratefully acknowledges the assistance from two anonymous reviewers and from the editors of this themed issue.

Notes

For a full explanation of the procedures relating to what is commonly described as ‘validity’ and ‘generalisability’ in phenomenographic method see Cope (2004).

This is not to suggest that educators who work with the more complex conceptions are better teachers by definition or that their classes are necessarily more enjoyable. The influence of factors such as personality, perceived interest in the accounting unit taught and perceptions of the teaching environment (mentioned above) should not be ignored.

Two recent studies, both in university accounting education, examined environmental factors perceived as impediments to adopting student-centred approaches to teaching (Adler et al., 2000), and on key themes that underpin negative perceptions of the teaching environment (Leveson, 2003). In terms of positive perceptions, Prosser and Trigwell (1997) surveyed science academics and found that a student-centred/conceptual change approach was associated with positive perceptions of the work environment (for instance manageable workloads/class sizes, departmental/institutional support for teaching and control over what is taught and how).