The context-specific conceptions of learning in case-based accounting assignments, students’ characteristics and performance

ABSTRACT

The present study contributes to accounting education literature by describing context-specific conceptions of learning related to case assignments, and by exploring the associations between the conceptions of learning, students’ characteristics and performance. The data analysed consist of 1320 learning diaries of 336 students, connected with students’ characteristics and course grades. The results are in line with earlier studies in that most students in accounting describe reproductive conceptions of learning. However, instead of only increasing knowledge, case assignments seem to emphasise the application of knowledge to real life. Furthermore, the conception of learning seems to be associated with performance in the course and the age of the student. Since no positive development of the conceptions of learning is visible during the course, using case assignments as such does not seem to solve the problem of reproductive conceptions. Therefore, how case assignments are used in teaching needs to be carefully considered.

KEYWORDS:

• Learning conceptions
• case assignments
• teaching method
• accounting education

Acknowledgements

The author would like to acknowledge with gratitude the comments by the anonymous reviewers and those of the EAA 39th Annual Congress in Maastricht (2016).

Disclosure statement

No potential conflict of interest was reported by the authors.

Notes

1. Due to the structure of B.Sc. and M.Sc. studies, the students could also be minor students of different, mostly business subjects. This means that students could also be master’s level students taking accounting as a minor subject, although the course is first and foremost a bachelor’s level intermediate course for accounting students.

2. Due to the generous scoring system from the cases, the distribution of final grades is not normal but significantly skewed towards the higher grades.

3. The case-specific data contain students who completed only one or few case assignments. However, the same result remains (correlation −0.22, statistically significant at 1% level) when correlation is calculated among students who have completed at least five of the six case assignments (n=737).

4. The age groups are divided according to mean age (25). If the age groups are divided by median age (23), the difference is non-significant.