Using a Systems Approach to Develop Lifelong Learning Skills in Accounting for Business Combinations

Abstract

In this article, we report on the systems approach as an effective way of educating students to achieve lifelong learning. Two exploratory studies were conducted in which an experimental group of students used a practice set to implement the systems approach, which organizes and applies knowledge in building blocks. The sequential assignments in the practice set reinforced the students' assimilation of the course material. In both studies, the students in the experimental groups developed a higher level of thinking skills with respect to the business combination material. Both studies indicate that the systems approach leads to development of long-term learning skills.