A RESEARCH ON DETERMINATION OF LEARNING APPROACHES OF ACCOUNTING EDUCATION STUDENTS: THE EXAMPLE OF DİCLE UNIVERSITY
Öz
Working conditions and learning approaches can increase or weaken the results of education. For this reason, it is very important that educators have knowledge about working conditions and learning approaches of their students. The aim of this study is to determine whether there is a difference between the learning approaches of students who have taken at least one of the accounting courses with demographic variables and some variables. For this purpose, face to face questionnaire was applied to 1828 students studying at Dicle University. As a result of the study, it was determined that there was a statistically significant relationship between the students' deep learning tendencies and the frequency of repeating age, class, graduated high school, department and accounting courses. It was found that there is a statistically significant relationship between superficial learning tendencies and gender, high school graduation, order of preference and frequency of repetition of accounting courses. It was found that there was a statistically significant relationship between strategic learning tendencies and age, class, high school graduation, order of preference and frequency of repetition of accounting courses. As a result, it is determined that students are more inclined to strategic learning approach.
Anahtar Kelimeler
Accounting Education Learning Approaches Deep Learning Superficial Learning Strategic Learning
Kaynakça
- ABRAHAM, A. (2006), “Teaching and Learning in Accounting Education: Students' Perceptions of the Linkages between teaching Context”, Approaches to Learning and Outcomes, in Juchau, R and Tibbits, G (eds), Celebrating Accounting, University of Western Sydney, 2006, 9-21. BALLANTİNE, J.A., ve McCourt Larres, P.M.C. (2004), “A Critical Analysis Of Students’ Perceptions Of The Usefulness Of The Case Study Method İn An Advanced Management Accounting Module: The İmpact Of Relevant Work Experience”. Accounting Education: An International Journal, 13(2). BOOTH, P., Luckett, P., & Mladenovic, R. (1999), “The Quality of Learning in Accounting Education: The Impact of Approaches to Learning on Academic Performance”. Accounting Education, 8(4). BOYCE, G., Williams, S., Kelly, A., ve Yee, H. (2001), “Fostering Deep And Elaborative Learning And Generic (Soft) Skill Development: The Strategic Use Of Case Studies İn Accounting Education”. Accounting Education: An International Journal, 10(1). BROWN, S. Dr.; White, S.; Wakeling, L.ve Naiker, M. (2015), “Approaches and Study Skills Inventory for Students (ASSIST) in an Introductory Course in Chemistry., Journal of University Teaching & Learning Practice, 12(3). BUİ, B., ve Porter, B. (2010), “The Expectation–Performance Gap İn Accounting Education: An Exploratory Study”. Accounting Education: An International Journal, 19(1–2). BYRNE, M., Flood, B. & Willis, P. (1999), “Approaches to Learning: Irish Students of Accounting”, Irish Accounting Review, 6(2). CLEARY, M., Flynn, R., Thomasson, S., Alexander, R., ve McDonald, B. (2007), “Graduate Employability Skills: Prepared for the Business”, Industry and Higher Education Collaboration Council (August). Commonwealth of Australia http://www.dest.gov.au/highered/bihecc. DAVİDSON, R.A. (2002), “Relationship Of Study Approach And Exam Performance”, Journal of Accounting Education 20 (1). DONOVAN, C. (2005), The benefits of academic/practitioner collaboration. Accounting Education: An International Journal, 14(4). ECKHARDT, J., ve Wetherbe, J. C. (2014), Making business school research more relevant. Business Education. Harvard Business Review (December 24). EKİNCİ, N. (2010), “Üniversite Öğrencilerinin Öğrenme Yaklaşımları”. Eğitim ve Bilim, 34(151), 74-88. ELEY, M.G. (1992) “Differential Adoption of Study Approaches Within Individual Students”, Higher Education 23, 231–254. ELİAS, R. Z. (2005), “Students' Approaches to Study in Introductory Accounting Courses”. Journal of Education for Business, 80(4), 194-199. ENTWİSTLE, N., ve Tait, H. (1990), “Approaches To Learning, Evaluations Of Teaching, And Preferences For Contrasting Academic Environments”. Higher education, 19(2). HALL, M, Ramsay, A ve Raven, J. (2004), “Changing The Learning Environment To Promote Deep Learning Approaches İn First-Year Accounting Students”. Accounting Education, 13(4). HASSALL, T., & Joyce, J. (2001), “Approaches to Learning of Management Accounting Students”. Education+ Training, 43(3), 145-153. HASSALL, T., Joyce, J., Arquero Montano, J.L., ve Donoso Anes, J.A. (2005), “Priorities For The Development Of Vocational Skills İn Management Accountants: A European perspective”. Accounting Forum, 29(4). HOWİESON, B., Hancock, P., Segal, N., Kavanagh, M., Tempone, I., ve Kent, J. (2014), “Who Should Teach What? Australian Perceptions Of The Roles Of Universities And Practice İn The Education Of Professional Accountants”. Journal of Accounting Education, 32(3). JONES, C and Hassall, T. (1997), “Approaches to Learning of First Year Accounting Students: Some Empirical Evidence”. In G. Gibbs and C. Rust (ed.) Improving Student Learning through Course Design, 431-438. Oxford: The Oxford Centre for Staff and Learning Development. KAVANAGH, M.H., ve Drennan, L. (2008), “What Skills And Attributes Does An Accounting Graduate Need? Evidence From Student Perceptions And Employer Expectations”. Accounting and Finance, (48). KURNAZ, E. (2019), Muhasebe Eğitimi Alan Lisans Öğrencilerinin Öğrenme Yaklaşımları Üzerine Bir Araştırma. Muhasebe ve Vergi Uygulamaları Dergisi. 12(2). LAU, YW., ve Lim, SY. (2015), “Learning Approaches in Accounting Education: Towards Deep Learning”, Management Science Letters, 5(2015). LUCAS, U., Cox, P., Croudace, C., ve Milford, P. 2004. “Who Writes This Stuff?: Students’ Perceptions Of Their Skills Development”. Teaching in Higher Education, 9(1), 55–68. MARTON, F., ve Säljö, R. (1976), “On Qualitative Differences İn Learning. I. Outcome And Process”. British Journal of Educational Psychology, (46), 4-11. MORRİS, M., Burnett, R.D., Skousen, C., ve Akaaboune, O. (2015), “Accounting Education And Reform: A Focus On Pedagogical İntervention And İts Long-Term Effects”. The Accounting Educators’ Journal, XXV. ÖZTÜRK, M. (2018), “Muhasebe Eğitimi Alan Öğrencilerin Derin ve Yüzeysel Öğrenme Yaklaşımlarının Çeşitli Değişkenler Açısından İncelenmesi”, Busıness & Management Studıes: An Internatıonal Journal, 6(1). REYNEKE, Y., ve Shuttleworth, CC., (2018), “Accounting Education in an Open Distance Learning Enviroment: Case Studies for Pervasive Skills Enhancement”, Turkish Online Journal of Distance Education-TOJDE July, 19(3). SHARMA, D.S. (1997), “Accounting Students’ Learning Conceptions, Approaches to Learning, and The Influence of the Learning-Teaching Context on Approaches to Learning”. Accounting Education: An International Journal 6(2). SUNDER, S., (2010), “Adverse Effects Of Uniform Written Reporting Standards On Accounting Practice, Education, And Research”. Journal of Accounting and Public Policy, 29(2). TAİT, H, Entwistle, N ve McCune, V. (1997), “ASSIST: A Reconceptualization Of The Approaches To Studying İnventory”. In Rust, C (ed.), Improving Student Learning: Improving Students as Learners, Oxford Centre for Staff and Learning Development, Oxford.
MUHASEBE EĞİTİMİ ALAN ÖĞRENCİLERİN ÖĞRENME YAKLAŞIMLARININ BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA: DİCLE ÜNİVERSİTESİ ÖRNEĞİ
Öz
Çalışma şatları ve öğrenme yaklaşımları, verilen eğitim sonuçlarını artırabilir veya zayıflatabilir. Bu nedenle eğitimcilerin öğrencilerinin çalışma şartları ve öğrenme yaklaşımları hakkında bilgi sahibi olmaları oldukça önemlidir. Bu çalışmanın amacı muhasebe derslerinden en az bir tanesi almış olan öğrencilerin öğrenme yaklaşımlarının demografik ve belirlenen değişkenler ile arasında bir farklılaşmanın olup olmadığını belirlemektir. Bu amaç doğrultusunda Dicle Üniversitesinde öğrenim gören 1828 öğrenciye yüz yüze anket uygulaması yapılmıştır. Çalışma sonucunda öğrencilerin derin öğrenme eğilimleri ile yaş, sınıf, mezun olunan lise, bölüm ve muhasebe derslerini tekrar etme sıklığı arasında istatistiki olarak anlamlı bir ilişki olduğu tespit edilmiştir. Yüzeysel öğrenme eğilimleri ile cinsiyet, mezun olunan lise, tercih sırası ve muhasebe derslerini tekrar etme sıklığı arasında istatistiki olarak anlamlı bir ilişki olduğu tespit edilmiştir. Stratejik öğrenme eğilimleri ile yaş, sınıf, mezun olunan lise, tercih sırası ve muhasebe derslerini tekrar etme sıklığı arasında istatistiki olarak anlamlı bir ilişki olduğu tespit edilmiştir. Sonuç olarak öğrencilerin stratejik öğrenme yaklaşımına daha eğimli olduğu tespit edilmiştir.
Anahtar Kelimeler
Muhasebe Eğitimi Öğrenme Yaklaşımları Derin Öğrenme Yüzeysel Öğrenme Stratejik Öğrenme
Kaynakça
- ABRAHAM, A. (2006), “Teaching and Learning in Accounting Education: Students' Perceptions of the Linkages between teaching Context”, Approaches to Learning and Outcomes, in Juchau, R and Tibbits, G (eds), Celebrating Accounting, University of Western Sydney, 2006, 9-21. BALLANTİNE, J.A., ve McCourt Larres, P.M.C. (2004), “A Critical Analysis Of Students’ Perceptions Of The Usefulness Of The Case Study Method İn An Advanced Management Accounting Module: The İmpact Of Relevant Work Experience”. Accounting Education: An International Journal, 13(2). BOOTH, P., Luckett, P., & Mladenovic, R. (1999), “The Quality of Learning in Accounting Education: The Impact of Approaches to Learning on Academic Performance”. Accounting Education, 8(4). BOYCE, G., Williams, S., Kelly, A., ve Yee, H. (2001), “Fostering Deep And Elaborative Learning And Generic (Soft) Skill Development: The Strategic Use Of Case Studies İn Accounting Education”. Accounting Education: An International Journal, 10(1). BROWN, S. Dr.; White, S.; Wakeling, L.ve Naiker, M. (2015), “Approaches and Study Skills Inventory for Students (ASSIST) in an Introductory Course in Chemistry., Journal of University Teaching & Learning Practice, 12(3). BUİ, B., ve Porter, B. (2010), “The Expectation–Performance Gap İn Accounting Education: An Exploratory Study”. Accounting Education: An International Journal, 19(1–2). BYRNE, M., Flood, B. & Willis, P. (1999), “Approaches to Learning: Irish Students of Accounting”, Irish Accounting Review, 6(2). CLEARY, M., Flynn, R., Thomasson, S., Alexander, R., ve McDonald, B. (2007), “Graduate Employability Skills: Prepared for the Business”, Industry and Higher Education Collaboration Council (August). Commonwealth of Australia http://www.dest.gov.au/highered/bihecc. DAVİDSON, R.A. (2002), “Relationship Of Study Approach And Exam Performance”, Journal of Accounting Education 20 (1). DONOVAN, C. (2005), The benefits of academic/practitioner collaboration. Accounting Education: An International Journal, 14(4). ECKHARDT, J., ve Wetherbe, J. C. (2014), Making business school research more relevant. Business Education. Harvard Business Review (December 24). EKİNCİ, N. (2010), “Üniversite Öğrencilerinin Öğrenme Yaklaşımları”. Eğitim ve Bilim, 34(151), 74-88. ELEY, M.G. (1992) “Differential Adoption of Study Approaches Within Individual Students”, Higher Education 23, 231–254. ELİAS, R. Z. (2005), “Students' Approaches to Study in Introductory Accounting Courses”. Journal of Education for Business, 80(4), 194-199. ENTWİSTLE, N., ve Tait, H. (1990), “Approaches To Learning, Evaluations Of Teaching, And Preferences For Contrasting Academic Environments”. Higher education, 19(2). HALL, M, Ramsay, A ve Raven, J. (2004), “Changing The Learning Environment To Promote Deep Learning Approaches İn First-Year Accounting Students”. Accounting Education, 13(4). HASSALL, T., & Joyce, J. (2001), “Approaches to Learning of Management Accounting Students”. Education+ Training, 43(3), 145-153. HASSALL, T., Joyce, J., Arquero Montano, J.L., ve Donoso Anes, J.A. (2005), “Priorities For The Development Of Vocational Skills İn Management Accountants: A European perspective”. Accounting Forum, 29(4). HOWİESON, B., Hancock, P., Segal, N., Kavanagh, M., Tempone, I., ve Kent, J. (2014), “Who Should Teach What? Australian Perceptions Of The Roles Of Universities And Practice İn The Education Of Professional Accountants”. Journal of Accounting Education, 32(3). JONES, C and Hassall, T. (1997), “Approaches to Learning of First Year Accounting Students: Some Empirical Evidence”. In G. Gibbs and C. Rust (ed.) Improving Student Learning through Course Design, 431-438. Oxford: The Oxford Centre for Staff and Learning Development. KAVANAGH, M.H., ve Drennan, L. (2008), “What Skills And Attributes Does An Accounting Graduate Need? Evidence From Student Perceptions And Employer Expectations”. Accounting and Finance, (48). KURNAZ, E. (2019), Muhasebe Eğitimi Alan Lisans Öğrencilerinin Öğrenme Yaklaşımları Üzerine Bir Araştırma. Muhasebe ve Vergi Uygulamaları Dergisi. 12(2). LAU, YW., ve Lim, SY. (2015), “Learning Approaches in Accounting Education: Towards Deep Learning”, Management Science Letters, 5(2015). LUCAS, U., Cox, P., Croudace, C., ve Milford, P. 2004. “Who Writes This Stuff?: Students’ Perceptions Of Their Skills Development”. Teaching in Higher Education, 9(1), 55–68. MARTON, F., ve Säljö, R. (1976), “On Qualitative Differences İn Learning. I. Outcome And Process”. British Journal of Educational Psychology, (46), 4-11. MORRİS, M., Burnett, R.D., Skousen, C., ve Akaaboune, O. (2015), “Accounting Education And Reform: A Focus On Pedagogical İntervention And İts Long-Term Effects”. The Accounting Educators’ Journal, XXV. ÖZTÜRK, M. (2018), “Muhasebe Eğitimi Alan Öğrencilerin Derin ve Yüzeysel Öğrenme Yaklaşımlarının Çeşitli Değişkenler Açısından İncelenmesi”, Busıness & Management Studıes: An Internatıonal Journal, 6(1). REYNEKE, Y., ve Shuttleworth, CC., (2018), “Accounting Education in an Open Distance Learning Enviroment: Case Studies for Pervasive Skills Enhancement”, Turkish Online Journal of Distance Education-TOJDE July, 19(3). SHARMA, D.S. (1997), “Accounting Students’ Learning Conceptions, Approaches to Learning, and The Influence of the Learning-Teaching Context on Approaches to Learning”. Accounting Education: An International Journal 6(2). SUNDER, S., (2010), “Adverse Effects Of Uniform Written Reporting Standards On Accounting Practice, Education, And Research”. Journal of Accounting and Public Policy, 29(2). TAİT, H, Entwistle, N ve McCune, V. (1997), “ASSIST: A Reconceptualization Of The Approaches To Studying İnventory”. In Rust, C (ed.), Improving Student Learning: Improving Students as Learners, Oxford Centre for Staff and Learning Development, Oxford.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | İşletme |
| Bölüm | Araştırma Makaleleri |
| Yazarlar | |
| Yayımlanma Tarihi | 23 Ekim 2020 |
| Yayımlandığı Sayı | Yıl 2020 |
