Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students' Perceptions

References

• Accounting Education Change Commission (AECC) . 1990 . Objectives of education for accountants: position statement number one . Issues in Accounting Education , 5 ( 2 ) : 307 – 312 .
   Google Scholar
• Adler , R. W. and Milne , M. J. 1997 . Improving the quality of accounting students' learning through action-oriented learning tasks . Accounting Education: an international journal , 6 ( 3 ) : 191 – 215 .
   Google Scholar
• Albrecht , W. S. and Sack , R. J. 2000 . Accounting Education: Charting the Course Through a Perilous Future , Accounting Education Series No, 16 Sarasota, FL : American Accounting Association .
   Google Scholar
• American Accounting Association (AAA) . 1986 . Committee on the future structure, content and scope of accounting education (The Bedford Committee). Future accounting education: preparing for the expending profession (The Bedford Report) . Issues in Accounting Education , 1 ( 1 ) : 168 – 195 .
   Google Scholar
• American Institute of Certified Public Accountants (AICPA) . 1999 . The AICPA Core Competency Framework for Entry into the Accounting Profession , New York, NY : AICPA .
   Google Scholar
• Anderson , U. , Marchant , G. , Robinson , J. and Schadewald , M. 1990 . Selection of instructional strategies in the presence of related prior knowledge . Issues in Accounting Education , 5 ( 1 ) : 41 – 58 .
   Google Scholar
• Arquero Montano , J. L. , Jimenez Cardoso , S. M. and Joyce , J. 2004 . Skills development, motivation and learning in financial statements analysis: an evaluation of alternative types of case studies . Accounting Education: an international journal , 13 ( 2 ) : 191 – 212 .
   Google Scholar
• Arthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Main & Co. Price Waterhouse and Touche Ross . 1989 . Perspective on Education: Capabilities for Success in the Accounting Profession (The White Paper) , New York, NY : Arthur Anderson & Co. et al .
   Google Scholar
• Ballantine , J. A. and McCourt Larres , P. 2004 . A critical analysis of students' perceptions of the usefulness of the case study method in an advanced management accounting module: the impact of relevant work experience . Accounting Education: an international journal , 13 ( 2 ) : 171 – 189 .
   Google Scholar
• Banning , K. C. 2003 . The effect of the case method on tolerance for ambiguity . Journal of Management Education , 27 ( 5 ) : 556 – 567 .
   Google Scholar
• Barsky , N. P. and Catanach , A. H. Jr . 2005 . Motivating student interest in accounting: a business planning approach to the introductory management accounting course . Advances in Accounting Education: Teaching and Curriculum Innovations , 7 : 27 – 63 .
   Google Scholar
• Berry , A. 1993 . Encouraging group skills in accountancy students: an innovative approach . Accounting Education: an international journal , 2 ( 3 ) : 169 – 179 .
   Google Scholar
• Blanchette , M. and Brouard , F. 1994 . “ Learning by discovering: using a case in an introduction to accounting course ” . In The Art of Interactive Teaching , 121 – 130 . Needham, MA : World Association for Case Method Research and Application . World Association for Case Method Research and Application (Ed.)
   Google Scholar
• Bonner , S. E. 1999 . Choosing teaching method based on learning objectives: an integrative framework . Issues in Accounting Education , 14 ( 1 ) : 11 – 39 .
   Google Scholar
• Boritz , J. E. and Carnaghan , C. A. 2003 . Competency-based education and assessment for the accounting profession: a critical review . Canadian Accounting Perspectives , 2 ( 1 ) : 7 – 42 .
   Google Scholar
• Boyce , G. , Williams , S. , Kelly , A. and Yee , H. 2001 . Fostering deep and elaborative learning and generic (soft) skill development: the strategic use of case studies in accounting education . Accounting Education: an international journal , 10 ( 1 ) : 37 – 60 .
   Google Scholar
• Breton , G. 1999 . Some empirical evidence on the superiority of the problem-based learning (PBL) method . Accounting Education: an international journal , 8 ( 1 ) : 1 – 12 .
   Google Scholar
• Canadian Institute of Chartered Accountants (CICA) . 1996 . The Inter-Institute Vision Task Force , Toronto, Ontario : CICA .
   Google Scholar
• Canadian Institute of Chartered Accountants (CICA) . 1999 . Securing our Future! Reengineering the CA Qualification Process , Toronto, Ontario : CICA . (Final Report of the Education Reengineering Task Force)
   Google Scholar
• Canadian Institute of Chartered Accountants (CICA) . 2001 . The Canadian CA Competency Map , Toronto, Ontario : CICA .
   Google Scholar
• Canadian Institute of Chartered Accountants . 2005 . The CA Candidates' Competency Map: Understanding the Professional Competencies of CAs , Toronto, Ontario : CICA .
   Google Scholar
• Canadian Institute of Chartered Accountants (CICA) . 2007 . CICA Handbook , Toronto, Ontario : CICA .
   Google Scholar
• Ciccotello , C. S. , D'Amico , R. J. and Grant , C. T. 1997 . An empirical examination of cooperative learning techniques and student performance . Accounting Education: A Journal of Theory, Practice, and Research , 2 ( 1 ) : 1 – 8 .
   Google Scholar
• Clinton , B. D. and Kohlmeyer , J. M. III . 2005 . The effects of group quizzes on performance and motivation to learn: two experiments in cooperative learning . Journal of Accounting Education , 23 ( 2 ) : 96 – 116 .
   Google Scholar
• Comité consultatif et d'orientation du programme de formation professionnelle (COCOPFP) . 1994 . Document de travail , Montreal, Quebec : Ordre des Comptables Agréés du Québec . (Working document)
   Google Scholar
• Conférence des recteurs et des principaux des universités du Québec/Ordre des comptables agréés du Québec (CREPUQ/OCAQ) . 1994 . Rapport du comité conjoint , Montreal, Quebec : CREPUQ/OCAQ . (Report of the joint committee) (June)
   Google Scholar
• Craig , R. and Amernic , J. 1994 . Role playing in a conflict resolution setting: description and some implications for accounting . Issues in Accounting Education , 9 ( 1 ) : 28 – 44 .
   Google Scholar
• Crumbley , D. L. , Smith , K. T. and Smith , L. M. 1998 . Educational novels and students role-playing: a teaching note . Accounting Education: an international journal , 7 ( 2 ) : 183 – 191 .
   Google Scholar
• Deppe , L. A. , Sonderegger , E. O. , Stice , J. D. , Clark , D. C. and Streuling , G. F. 1991 . Emerging competencies for the practice of accountancy . Journal of Accounting Education , 9 ( 2 ) : 257 – 290 .
   Google Scholar
• Dillard-Eggers , J. and Wooten , T. C. 2003 . The use of peer tutors in introductory financial accounting . Advances in Accounting Education , 5 : 55 – 80 .
   Google Scholar
• Easton , G. 1992 . Learning from Case Studies , 2 , London : Prentice-Hall .
   Google Scholar
• Edmonds , C. D. , Edmonds , T. P. and Mulig , E. V. 2003 . Using problem-based learning to promote skill development in the accounting classroom . Advances in Accounting Education: Teaching and Curriculum Innovations , 5 : 229 – 242 .
   Google Scholar
• Etter , E. R. , Burmeister , S. L. and Elder , R. J. 2000 . Improving student performance and retention via supplemental instruction . Journal of Accounting Education , 18 ( 4 ) : 355 – 368 .
   Google Scholar
• Fortin , A. and Legault , M. 2006 . L'apprentissage au moyen d'une simulation en vérification: Impact sur la performance et les perceptions des étudiants [Learning using an audit simulation: Impact on students' performance and perceptions] . Comptabilité, Contrôle, Audit , : 39 – 65 . 12(Special Issue) Recherche et pédagogie en comptabilité—contrôle—audit [Research and pedagogy in accounting, control and audit]
   Google Scholar
• Gosselin , J. 1998 . Vire, Tuelle & Associés: Guide du personnel professionnel , Quebec : UQTR . [Vire, Tuelle & Associates: Guide for Professional Employees]
   Google Scholar
• Green , B. P. and Calderon , T. G. 2005 . Assessing student learning and growth through audit risk simulations . Advances in Accounting Education: Teaching and Curriculum Innovations , 7 : 1 – 25 .
   Google Scholar
• Groomer , S. M. , Mohrweis , L. C. and Ward , D. D. 1992 . An empirical examination of a video simulation for audit instruction . The Accounting Educators Journal , 4 ( 1 ) : 40 – 52 .
   Google Scholar
• Grudnitski , G. 2000 . The effect of group rewards on obtaining higher achievement from cooperative learning . Advances in Accounting Education , 2 : 165 – 177 .
   Google Scholar
• Hassall , T. , Lewis , S. and Broadbent , M. 1998 . Teaching and learning using case studies: a teaching note . Accounting Education: an international journal , 7 ( 4 ) : 325 – 334 .
   Google Scholar
• Heagy , C. D. and Lehman , C. M. 2005 . Is PBL an improved delivery method for the accounting curriculum? . Advances in Accounting Education: Teaching and Curriculum Innovations , 7 : 221 – 251 .
   Google Scholar
• Hite , P. 1996 . A treatment study of the effectiveness of group exams in an individual income tax class . Issues in Accounting Education , 11 ( 1 ) : 61 – 75 .
   Google Scholar
• Hutchinson , M. and Gul , F. A. 1997 . The interactive effects of extroversion/introversion traits and collectivism/individualism cultural beliefs on student group learning preferences . Journal of Accounting Education , 15 ( 1 ) : 95 – 107 .
   Google Scholar
• Hwang , N. R. , Lui , G. and Tong , M. Y. J. 2005 . An empirical test of cooperative learning in a passive learning environment . Issues in Accounting Education , 20 ( 2 ) : 151 – 165 .
   Google Scholar
• Hwang , N. R. , Lui , G. and Tong , M. Y. J. 2008 . Cooperative learning in a passive learning environment: a replication and extension . Issues in Accounting Education , 23 ( 1 ) : 67 – 75 .
   Google Scholar
• International Federation of Accountants (IFAC) . 1996 . Prequalification Education, Assessment of Professional Competence and Experience Requirements of Professional Accountants , New York, NY : IFAC . (International Education Guideline No, 9)
   Google Scholar
• International Federation of Accountants (IFAC) . 2003 . International Education Standard for Professional Skills (IES 3) , New York, NY : IFAC .
   Google Scholar
• Johnstone , K. M. and Biggs , S. F. 1998 . Problem-based learning: introduction, analysis, and accounting curricula implications . Journal of Accounting Education , 16 ( 3–4 ) : 407 – 427 .
   Google Scholar
• Kern , B. B. 2000 . Structuring financial statements analysis projects to enhance critical thinking skills development . Journal of Accounting Education , 18 ( 4 ) : 341 – 353 .
   Google Scholar
• Kim , J. and Mueller , C. W. 1978 . Factor Analysis , Beverly Hills, CA : Sage Publications .
   Google Scholar
• Lancaster , K. A. S. and Strand , C. A. 2001 . Using the team-learning model in a managerial accounting class: an experiment in cooperative learning . Issues in Accounting Education , 16 ( 4 ) : 549 – 567 .
   Google Scholar
• Libby , P. A. 1991 . Barriers to using cases in accounting education . Issues in Accounting Education , 6 ( 2 ) : 193 – 213 .
   Google Scholar
• Metrejean , C. , Pittman , J. and Zarzesky , M. T. 2002 . Guest speakers: reflection on the role of accountants in the classroom . Accounting Education: an international journal , 11 ( 4 ) : 347 – 364 .
   Google Scholar
• Milne , M. J. and McConnell , P. J. 2001 . Problem-based learning: a pedagogy for using case material in accounting education . Accounting Education: an international journal , 10 ( 1 ) : 61 – 82 .
   Google Scholar
• Mohrweis , L. C. 1993 . Teaching audit planning and risk assessment: an empirical test of the dermaceutics instructional resources . Issues in Accounting Education , 8 ( 2 ) : 391 – 403 .
   Google Scholar
• Nunnally , J. C. 1978 . Psychometric Theory, Second edition , New York : McGraw-Hill Book Company .
   Google Scholar
• Ordre des comptables agréés du Québec (OCAQ) . 1995 . Programme de formation professionnelle des candidats au titre de comptable agréé , Montreal, Quebec : OCAQ . [Professional education program for CA candidates]
   Google Scholar
• Ordre des comptables agréés du Québec (OCAQ) . 2005 . Code of Ethics of Chartered Accountants of Quebec , Montreal, Quebec : OCAQ . Available at http://ocaq.qc.ca/pdf/ang/2_protection/2_3_deontologie.pdf (accessed 29 May 2008)
   Google Scholar
• Ordre des comptables agréés du Québec (OCAQ) . 2007 . Uniform Evaluation , Available at http://ocaq.qc.ca/exam/2007/pdf/ang/efu2007_statistiques.pdf (accessed 30 November 2007)
   Google Scholar
• Parry , R. W. Jr . 1990 . The impact of assigned study groups on study effort and examination performance . Issues in Accounting Education , 5 ( 2 ) : 222 – 239 .
   Google Scholar
• Ravenscroft , S. P. , Buckless , F. A. , McCombs , G. B. and Zuckerman , G. J. 1995 . Incentives in student team learning: an experiment in cooperative group learning . Issues in Accounting Education , 10 ( 1 ) : 97 – 109 .
   Google Scholar
• Ravenscroft , S. P. , Buckless , F. A. and Zuckerman , G. 1997 . Student team learning-replication and extension . Accounting Education: A Journal of Theory, Practice, and Research , 2 ( 2 ) : 151 – 172 .
   Google Scholar
• Ravenscroft , S. P. , Buckless , F. A. and Hassall , T. 1999 . Cooperative learning—a literature guide . Accounting Education: an international journal , 8 ( 2 ) : 163 – 176 .
   Google Scholar
• Sawyer , A. J. , Tomlinson , S. R. and Maples , A. J. 2000 . Developing essentials skills through case study scenarios . Journal of Accounting Education , 18 ( 3 ) : 257 – 282 .
   Google Scholar
• Siegel , P. H. , Omer , K. and Agrawal , S. P. 1997 . Video simulation of an audit: an experiment in experiential learning theory . Accounting Education: an international journal , 6 ( 3 ) : 217 – 230 .
   Google Scholar
• Society for Teaching and Learning in Higher Education . 2000 . The Alan Blizzard Award , Hamilton, Ontario : STLHE .
   Google Scholar
• Stanley , T. and Edwards , P. 2005 . Interactive multimedia teaching of accounting information systems (AIS) cycles: student perceptions and views . Journal of Accounting Education , 23 ( 1 ) : 21 – 46 .
   Google Scholar
• Stewart , J. P. and Dougherty , T. W. 1993 . Using case studies in teaching accounting: a quasi-experimental study . Accounting Education: an international journal , 2 ( 1 ) : 1 – 10 .
   Google Scholar
• Stout , D. E. 1996 . Experiential evidence and recommendations regarding case-based teaching in undergraduate cost accounting . Journal of Accounting Education , 14 ( 3 ) : 293 – 317 .
   Google Scholar
• Tabone , J. 2007 . Is the gender gap history? . CAmagazine , 140 ( 8 ) : 7
   Google Scholar
• Van der Laan Smith , J. and Spindle , R. M. 2007 . The impact of group formation in a cooperative learning environment . Journal of Accounting Education , 25 ( 4 ) : 153 – 167 .
   Google Scholar
• Watson , S. F. , Apostolou , B. , Hassell , J. M. and Webber , S. A. 2007 . Accounting education literature review (2003–2005) . Journal of Accounting Education , 25 ( 1-2 ) : 1 – 58 .
   Google Scholar
• Weil , S. , Oyelere , P. , Yeoh , J. and Firer , C. 2001 . A study of student's perceptions of the usefulness of case studies for the development of finance and accounting-related skills and knowledge . Accounting Education: an international journal , 10 ( 2 ) : 123 – 146 .
   Google Scholar
• Weil , S. , Oyelere , P. and Rainsbury , E. 2004 . The usefulness of case studies in developing core competencies in a professional accounting programme: a New Zealand study . Accounting Education: an international journal , 13 ( 2 ) : 139 – 169 .
   Google Scholar