An Analysis of Advanced Accounting Students' Perspectives of their Professional Skills Before and After Using Computer-Assisted Instruction.

摘要

Research indicates conflict between current instructional and learning processes and professional accounting approaches in the area of critical thinking, communication, and problem solving skills. The purpose of this study was to understand how advanced accounting students describe their skills before and after using a learning tool in order to help bridge the gap between accounting education and the profession. This study was based upon the experiential learning model, which posits learning by doing authentic task work. A qualitative exploratory case study approach including semi-structured interviews conducted before and after computer use and participant reflective journals was employed for data collection. Data were analyzed according to Hatch's interpretive analysis model. Findings included that students made a connection between the concepts learned in school and real-world situations found in the accounting profession while gaining hands-on experience. The experience demonstrated that the simulation built confidence and motivated students to learn more through real-world scenarios to improve skills. The positive social change from the results of this study provided accounting educators with insight on how to help students gain the necessary skills for the profession. Accounting graduates may be better prepared to meet the challenges and expectations of the profession. This in turn will help creditors, investors, and the public feel secure in knowing that organizations are reporting financial information that is relevant and reliable. Additionally, with more accounting graduates being sufficiently prepared to meet the challenges of the profession, future financial scandals may be mitigated.