Is international accounting education delivering pedagogical value?

References

• Abhayawansa, S., & Fonseca, L. (2010). Conceptions of learning and approaches to learning – A phenomenographic study of a group of overseas accounting students from Sri Lanka. Accounting Education, 19(5), 527–550. doi: 10.1080/09639284.2010.502651
   Google Scholar
• AEI (2006). Year 2002 market indicator data. Australian Education International. Retrieved June 12, 2013, from https://aei.gov.au/research/International-Student-Data/Documents/INTERNATIONAL%20STUDENT%20DATA/2002/2002%20detailed%20monthly%20data/2002_0106_pdf
   Google Scholar
• AEI (2013). AEI International Student Enrolment Data 2012. Australian Education International. Retrieved June 12, 2013, from https://aei.gov.au/research/International-Student-Data/Documents/INTERNATIONAL%20STUDENT%20DATA/2012/2012_0106.pdf
   Google Scholar
• Ballard, B., & Clanchy, J. (1997). Teaching international students. Deakin: IDP Education Australia.
   Google Scholar
• Beattie, V., Collins, B., & McInnes, B. (1997). Deep and surface learning: A simple or simplistic dichotomy? Accounting Education, 6(1), 1–12. doi: 10.1080/096392897331587
   Google Scholar
• Biggs, J. (Ed.) (1996). The Chinese learner: Cultural, psychological, and contextual influences. Hong Kong: Comparative Education Research Centre, University of Hong Kong and The Australian Council for Educational Research.
   Google Scholar
• Bond, M. H., & Hwang, K. (1991). The social psychology of Chinese people. In M. H. Bond (Ed.), The psychology of the Chinese people (pp. 36–45). Hong Kong: Oxford University Press.
   Google Scholar
• Brown, T., Goodman, J., & Yasukawa, K. (2010). Academic casualization in Australia: Class divisions in the university. Journal of Industrial Relations, 52(2), 169–182. doi: 10.1177/0022185609359443
   Web of Science ®Google Scholar
• Chalmers, D., & Volet, S. (1997). Common misconceptions about students from South-East Asia studying in Australia. Higher Education Research & Development, 16(1), 87–99. doi: 10.1080/0729436970160107
   Google Scholar
• Chan, H.-T., & Ryan, S. (2013). Challenging stereotypes: International accounting students in Australia. Journal of Modern Accounting and Auditing, 9(2), 169–182.
   Google Scholar
• Chan, K. K., & Rao, N. (Eds.) (2009). Revisiting the Chinese learner: Changing contexts, changing education. Hong Kong: Comparative Education Research Centre, University of Hong Kong.
   Google Scholar
• Chand, P., Cummings, L., & Patel, C. (2012). The effect of accounting education and national culture on accounting judgments: A comparative study of Anglo-Celtic and Chinese culture. European Accounting Review, 21(1), 153–182. doi: 10.1080/09638180.2011.591524
   Web of Science ®Google Scholar
• Chou, T. F., Taylor, D. F., & Su, H. (1999) . The effects of learning tendencies, learning approaches and learning habits on academic achievement: Evidence from Taiwanese college accounting students. In Conference Proceedings from the 8th Annual Teaching and Learning Forum, 76–81, The University of Western Australia, Perth.
   Google Scholar
• Cooper, B. J. (2004). The enigma of the Chinese learner. Accounting Education, 13(3), 289–310. doi: 10.1080/0963928042000273780
   Google Scholar
• Craig, N. (2010, May 23). Students from abroad treated like cash cows. The Age.
   Google Scholar
• Daly, A., Hoy, S., Hughes, M., Islam, J., & Mak, A. S. (2015). Using group work to develop intercultural skills in the accounting curriculum in Australia. Accounting Education, 24(1), 27–40. doi: 10.1080/09639284.2014.996909
   Web of Science ®Google Scholar
• Doupnik, T., & Perera, H. (2009). International accounting. New York: McGraw Hill.
   Google Scholar
• Duff, A. (1999). Access policy and approaches to learning. Accounting Education, 8, 99–110. doi: 10.1080/096392899330955
   Google Scholar
• Egege, S., & Kutieleh, S. (2004). Critical thinking: Teaching foreign notions to foreign students. International Education Journal, 4(4), 75–85.
   Google Scholar
• English, L. M., Guthrie, J., & Parker, L. D. (2005). Recent public sector financial change in Australia: Implementing the market model. In J. Guthrie, C. Humphrey, L. R. Jones, and O. Olson (Eds.), International public financial management reform: Progress, contradictions, and challenges (pp. 23–54). Connecticut: Information Age Publishing.
   Google Scholar
• Entwistle, N. (1997). Contrasting perspectives on learning. In F. Marton, D. Hounsell and N. Entwistle (Eds.), The experience of learning (pp. 10–22). Edinburgh: Scottish Academic Press.
   Google Scholar
• Entwistle, N., & Ramsden, P. (1983). Understanding student learning. London: Croom Helm.
   Google Scholar
• Evans, E., Burritt, R., & Guthrie, J. (Eds.) (2010). Accounting education at a crossroad. Adelaide: Centre of Accounting, Governance and Sustainability and the Institute of Chartered Accountants in Australia.
   Google Scholar
• Fan, L. (2004). How Chinese learn mathematics: Perspectives from insiders. Singapore: World Scientific Publishing.
   Google Scholar
• Guthrie, J., & Parker, L. D. (2014). The global accounting academic: What counts! Accounting, Auditing & Accountability Journal, 27(1), 2–14. doi: 10.1108/AAAJ-10-2013-1504
   Web of Science ®Google Scholar
• Hehir, G. (2014). New South Wales Auditor-General’s report: Focusing on universities. Sydney: Audit Office of NSW.
   Google Scholar
• Hewitt, M. R. (2000). Cognitive styles and learning strategies of final year undergraduate accounting students at Macquarie University (Master of Teaching [Honours] thesis). Faculty of Education, The University of Sydney, Sydney.
   Google Scholar
• Hu, C., Chand, P., & Evans, E. (2013). The effect of national culture, acculturation, and education on accounting judgments: A comparative study of Australian and Chinese culture. Journal of International Accounting Research, 12(2), 51–77. doi: 10.2308/jiar-50507
   Google Scholar
• Ingleby, R., & Chung, M. (2009). Cultural issues in commencing the supervision of Chinese research students. Australian Universities’ Review, 51(2), 42–48.
   Google Scholar
• Kirby, J. R., Woodhouse, R. A., & Ma, Y. (1996). Studying in a second language: The experience of Chinese students in Canada. In D. A. Watkins & J. Biggs (Eds.), The Chinese learner: Cultural, psychological, and contextual influences (pp. 141–158). Hong Kong: Comparative Education Research Centre, University of Hong Kong and The Australian Council for Educational Research.
   Google Scholar
• Lane, B. (2014, May 28). Fees for overseas students up 32 percent. The Australian, p. 29.
   Google Scholar
• Lawson, R. J. (2012). The effect of viva assessment on students’ approaches to learning and motivation. International Review of Social Sciences and Humanities, 2(2), 120–132.
   Google Scholar
• Li, G., Chen, W., & Duanmu, J. (2009). Determinants of international students’ academic performance – A comparison between Chinese and other international students. Journal of Studies in International Education, 20(10), 1–17.
   Google Scholar
• Marton, F., Dall’Alba, G., & Tse, L. K. (1996). Memorizing and understanding: The keys to the paradox? In D. A. Watkins & J. B. Biggs (Eds.), The Chinese learner: Cultural, psychological, and contextual influences (pp. 69–85). Hong Kong: Comparative Education Research Centre, The University of Hong Kong/Australian Council for Educational Research.
   Google Scholar
• Marton, F., & Säljö, R. (1976a). On the qualitative differences in learning. I: Outcomes and process. British Journal of Educational Psychology, 46, 4–11. doi: 10.1111/j.2044-8279.1976.tb02980.x
   Web of Science ®Google Scholar
• Marton, F., & Säaljö, R. (1976b). On qualitative differences in learning. II: Outcome as a function of the learner’s conception of the task. British Journal of Educational Psychology, 46, 115–127. doi: 10.1111/j.2044-8279.1976.tb02304.x
   Web of Science ®Google Scholar
• Marton, F., Wen, Q., & Wong, K. C. (2005). ‘Read a hundred times and the meaning will appear  … ’ Changes in Chinese university students? Views of the temporal structure of learning. Higher Education, 49, 291–318. doi: 10.1007/s10734-004-6667-z
   Web of Science ®Google Scholar
• McGowan, S., & Potter, L. (2008). The implications of the Chinese learner for the internationalization of the curriculum: An Australian perspective. Critical Perspectives on Accounting, 19, 181–198. doi: 10.1016/j.cpa.2005.12.006
   Google Scholar
• Neumann, R., & Guthrie, J. (2002). The corporatization of research in Australian higher education. Critical Perspectives on Accounting, 13 (5–6), 721–741.
   Google Scholar
• OECD (2012). Education at a glance. Paris: Organisation for Economic Cooperation and Development.
   Google Scholar
• On, L. W. (1996). The cultural context for Chinese learners: Conceptions of learning in the Confucian tradition. In D. A. Watkins & J. Biggs (Eds.), The Chinese learner: Cultural, psychological, and contextual influences (pp. 25–41). Hong Kong: Comparative Education Research Centre, University of Hong Kong and The Australian Council for Educational Research.
   Google Scholar
• Parker, L. (2010). Introducing the commercialised university environment: Preliminary reflections on the trajectory of change. In E. Evans, R. Burritt & J. Guthrie (Eds.), Accounting education at a crossroad (pp. 16–21). Adelaide: Centre of Accounting, Governance and Sustainability and Institute of Chartered Accountants in Australia.
   Google Scholar
• Parker, L., & Guthrie, J. (2013). Accounting scholars and journals rating and benchmarking. Accounting, Auditing & Accountability Journal, 26(1), 4–15. doi: 10.1108/09513571311293028
   Web of Science ®Google Scholar
• Parker, L. D. (2002). It’s been a pleasure doing business with you: A strategic analysis and critique of university change management. Critical Perspectives on Accounting, 13(5), 603–619. doi: 10.1006/cpac.2002.0561
   Google Scholar
• Parker, L. (2011). University corporatisation: driving redefinition. Critical Perspectives on Accounting, 22(4), 434–450.
   Google Scholar
• Patel, C. (2006). A comparative study of professional accountants’ judgments. Oxford: Elsevier.
   Google Scholar
• Patel, C., Harrison, G., & McKinnon, J. (2002). Cultural influences on judgments of professional accountants in auditor-client conflict resolution. Journal of International Financial Management and Accounting, 13(1), 1–31.
   Google Scholar
• Pop-Vasileva, A., Baird, K., & Blair, B. (2011). University corporatisation: The effect on academic work-related attitudes. Accounting, Auditing & Accountability Journal, 24(4), 408–439. doi: 10.1108/09513571111133045
   Web of Science ®Google Scholar
• Pratt, D., Kelly, M., & Wong, K. M. (1999). Chinese conceptions of ‘effective teaching’ in Hong Kong: Towards culturally sensitive evaluation of teaching. International Journal of Lifelong Education, 18, 241–258. doi: 10.1080/026013799293739a
   Google Scholar
• Richardson, J. (1994). Mature students in higher education: I. A literature survey on approaches to studying. Studies in Higher Education, 19(3), 309–325. doi: 10.1080/03075079412331381900
   Web of Science ®Google Scholar
• Rout, M. (2008, February 6). Foreigners are ‘exploited’ – Overseas students underpaid, over-milked cash cows, research says. The Australian, p. 21.
   Google Scholar
• Saravanamuthu, K. (2008). Reflecting on the Biggs–Watkins theory of the Chinese learner. Critical Perspectives on Accounting, 19, 138–180. doi: 10.1016/j.cpa.2005.12.005
   Google Scholar
• Sawir, E. (2005). Language difficulties of international students in Australia: The effects of prior learning. International Education Journal, 6(5), 567–580.
   Google Scholar
• Schwartz, S. H. (1992). Universals in the content and structure of values: Theoretical advances and empirical tests in 20 countries. In Advances in Experimental Social Psychology (pp. 1–65), San Diego, CA: Academic Press.
   Google Scholar
• Sin, S., Jones, A., & Petocz, P. (2007). Evaluating a method of integrating generic skills with accounting content based on a functional theory of meaning. Accounting & Finance, 47(1), 143–163. doi: 10.1111/j.1467-629X.2007.00201.x
   Web of Science ®Google Scholar
• Smith, E., & Coombe, C. (2006). Quality and qualms in the marking of university assignments by sessional staff: An exploratory study. Higher Education, 51(1), 45–69. doi: 10.1007/s10734-004-6376-7
   Web of Science ®Google Scholar
• Stevenson, H., & Stigler, J. W. (1994). The learning gap: Why our schools are failing and what we can learn from Japanese and Chinese education. New York: Simon & Schuster.
   Google Scholar
• Sugahara, S., & Boland, G. (2010). The role of cultural factors in the learning style preferences of accounting students: A comparative study between Japan and Australia. Accounting Education, 19(3), 235–255. doi: 10.1080/09639280903208518
   Google Scholar
• Tadros, E., & King, A. (2014, February 28). Australian students turn away from accounting. Australian Financial Review.
   Google Scholar
• Tang, T., & Williams, J. (2000). Misalignment of learning contexts – An explanation of the Chinese learner paradox (Discussion Paper No. 79). Queensland: Queensland University of Technology.
   Google Scholar
• Tweed, R. G., & Lehman, D. R. (2002). Learning considered within a cultural context: Confucian and Socratic approaches. American Psychologist, 57(2), 89–99. doi: 10.1037/0003-066X.57.2.89
   PubMed Web of Science ®Google Scholar
• Universities Australia (2013). 2006 student to teacher ratio for academic staff with teaching function. Retrieved May 16, 2013, from http://www.universitiesaustralia.edu.au/resources/404/388
   Google Scholar
• Volet, S., & Renshaw, P. (1996). Chinese students at an Australian university: Adaptability and continuity. In D. A. Watkins & J. Biggs (Eds.), The Chinese learner: Cultural, psychological, and contextual influences (pp. 205–221). Hong Kong: Comparative Education Research Centre, University of Hong Kong and The Australian Council for Educational Research.
   Google Scholar
• Waldemann, E., Romano, C. A., & Smyrnios, K. X. (1993). Attitudes towards objective testing: A cross-cultural perspective. Accounting Education, 2(3), 201–209. doi: 10.1080/09639289300000028
   Google Scholar
• Wang, L., & Byram, M. (2011). ‘But when you are doing your exams it is the same as in China’ – Chinese students adjusting to western approaches to teaching and learning. Cambridge Journal of Education, 41(4), 407–424. doi: 10.1080/0305764X.2011.625001
   Web of Science ®Google Scholar
• Watkins, D. A., & Biggs, J. (Eds.) (1996). The Chinese learner: Cultural, psychological, and contextual influences. Hong Kong: Comparative Education Research Centre, University of Hong Kong and The Australian Council for Educational Research.
   Google Scholar
• Watkins, D. A., & Biggs, J. (2001). Setting the scene. In D. A. Watkins and J. Biggs (Eds.), Teaching the Chinese learner: Psychological and pedagogical perspectives (pp. 3–26). Melbourne: Comparative Education Research Centre, University of Hong Kong and The Australian Council for Educational Research.
   Google Scholar
• Wright, S., Dyball, M., Byers, P., & Radich, R. (2012). Preparing students for an international career: The case for contextualizing and integrating ethics education. Asian Social Science, 8, 97–108. doi: 10.5539/ass.v8n14p97
   Google Scholar
• Xiao, Z., & Dyson, J. R. (1999). Chinese students’ perceptions of good accounting teaching. Accounting Education, 8(4), 341–361. doi: 10.1080/096392899330838
   Google Scholar
• Zhu, C., Valcke, M., & Schellens, T. (2008). A cross-cultural study of Chinese and Flemish university students: Do they differ in learning conceptions and approaches to learning? Learning and Individual Differences, 18, 120–127. doi: 10.1016/j.lindif.2007.07.004
   Web of Science ®Google Scholar