The Accounting Education Change Commission, among others,has encouraged the use of group work in the educational process for professional accountants. Proponents of group work suggest that using groups will benefit students in a number of ways,including improved student performance,communication and interpersonal skills,and teamwork. Concerns are expressed by others that group work may negatively impact student learning and reduce the ability of students to signal potential employers via their grades. The literature contains little empirical evidence on accounting students' opinions as to the existence of these benefits and concerns. This study used a survey to solicit opinions of junior and senior accounting students regarding group work. The responses were analyzed along four categories,which included the effect of group work on learning and grades,skills development,classroom atmosphere,and peer relationships. Comparisons were made of student opinions when group work was primarily in class versus outside of class. The results are generally supportive of the proponents' assertions although some concerns were expressed.
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