Perceptions of the benefits of the A3 planner in facilitating project-based learning in accounting education

ABSTRACT

This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in terms of both the student and tutor experience. The study uses a mix of qualitative and quantitative data. Quantitative data assisting exploration of perceptions were collected through 100 undergraduate students. A series of focus group discussions were carried out to investigate students’ engagement and tutors’ teaching experiences regarding the adoption of the A3 planner. The results suggest that the A3 planner promotes active planning and effective management of a PBL group assignment. It makes students’ thought processes more visible thereby facilitating and enhancing the tutoring/mentoring process. Moreover a more interactive and transparent approach by doing assignment via the use of an iterative A3 planner has ensured more feedback points and action based efficiency in the doing approach for learners.

KEYWORDS:

• Accounting assignment
• lean-based tool
• A3 planner
• university accounting education
• group assignment

Acknowledgements

The paper has benefited from feedback from Lindsay Davies, Professor Jim Haslam and Graham Needham and from participants at Money Finance and Risk Research Group research seminar, 2015, Nottingham Business School, UK.

Disclosure statement

No potential conflict of interest was reported by the authors.

ORCID

Jing Wang http://orcid.org/0000-0003-1200-2209

Notes

1 In this study, we use the term ‘A3 planner’ to refer to the A3 document used to plan, implement, manage, and improve PBL assignment.

2 A copy of the questionnaire is provided in Appendix 1.

3 See Ethical Guidelines for Educational Research available here: https://www.bera.ac.uk/wp-content/uploads/2014/02/BERA-Ethical-Guidelines-2011.pdf?noredirect=1.

4 The voluntary participation nature and the timing of the survey explains the slightly higher than normal non-participation rate. The fact that the survey did not form part of the students’ assessment and that it was conducted at the end of the module probably prevented a higher response rate. Despite being lower than expected the response rate is satisfactory and – subject to its limitations which are discussed and acknowledged – allows us to gather valuable insights on the topics of the study.

5 Participation in the focus group was voluntary. Students who answered ‘Yes’ to a follow-up study were selected from the questionnaire survey.

6 There were another four tutors who used A3 in modules at postgraduate level and executive teaching. These tutors were not invited to participate because the focus of this study is on the undergraduate level.

Additional information

Funding

This work was supported by the Higher Education Academy under Grand (TDG-218).