Self-Regulated Learning Interventions in the Introductory Accounting Course: An Empirical Study
Tóm tắt
Self-regulated learning skills have been shown to have a positive impact on achievement in the academic setting, enabling graduates to become lifelong learners in professional settings. Although the importance of lifelong learning skills is well articulated in the accounting education literature, this study is the first to address concerns that class time devoted to developing such skills might impair students' acquisition of content knowledge.
This study uses a quasi-experimental design within the context of the introductory accounting course. The treatment group received self-regulated learning interventions designed by the researcher and based on Zimmerman's model of the academic learning cycle.
Results of this study were obtained using multiple regressions and suggest that students' acquisition of technical knowledge, as measured by conventional exam scores, was not compromised when class time was allocated between self-regulated learning interventions and content instruction. Although benefits of the treatment were not immediate, the treatment group outperformed the control group in terms of scores on exams administered near the end of the course. This study found no evidence of a “ceiling effect” but does provide limited support for the “Matthew effect,” whereby higher ability students often reap the greatest benefit from interventions.
Từ khóa
Tài liệu tham khảo
Accounting Education Change Commission (AECC), 1990, Objectives of Education for Accountants. Position Statement No. 1, Sarasota, FL: American Accounting Association
Albrecht, W., and R. Sack. 2000. Accounting Education: Charting the Course through a Perilous Future. Sarasota, FL: American Accounting Association.
Almer, 1998, The impact of one-minute papers on learning in an introductory accounting course, Issues in Accounting Education, 13, 485
Ambrose, S., M. Bridges, M. DiPietro, M. Lovett, and M. Norman. 2010. How Learning Works: Seven Research-Based Principles for Smart Teaching. San Francisco, CA: Jossey-Bass.
Angelo, T. A., and K. P. Cross. 1993. Classroom Assessment Techniques: A Handbook for College Teachers. 2nd edition. San Francisco, CA: Jossey-Bass.
Ausubel, D. P. 1968. Educational Psychology: A Cognitive Way. New York, NY: Holt, Rinehart, and Winston.
Ballantine, 2008, Accounting and business students' approaches to learning: A longitudinal study, Journal of Accounting Education, 26, 188, 10.1016/j.jaccedu.2009.03.001
Bandura, A. 1986. Social Foundations of Thought and Action: A Social Cognitive Theory. Englewood Cliffs, NJ: Prentice Hall.
Bandura, 1993, Perceived self-efficacy in cognitive development and functioning, Educational Psychologist, 28, 117, 10.1207/s15326985ep2802_3
Barr, 1995, From teaching to learning: A new paradigm for undergraduate education, Change, 27, 13, 10.1080/00091383.1995.10544672
Boekaerts, 1997, Self-regulated learning: A new concept embraced by researchers, policy makers, educators, teachers, and students, Learning and Instruction, 7, 161, 10.1016/S0959-4752(96)00015-1
Boekaerts, 1999, Self-regulated learning: Where we are today, International Journal of Educational Research, 31, 445, 10.1016/S0883-0355(99)00014-2
Borkowski, 1990, Self-regulated cognition: Interdependence of metacognition, attributions, and self-esteem, Dimensions of Thinking and Cognitive Instruction, 53
Business-Higher Education Forum, 2003, Building a nation of learners: The need for change in teaching and learning to meet global challenges
Ceci, 2005, The rhetoric and reality of gap closing: When the “have-nots” gain but the “haves” gain even more, American Psychologist, 60, 149, 10.1037/0003-066X.60.2.149
Choo, 1995, Effect of cognitive elaboration on accounting students' acquisition of auditing expertise, Issues in Accounting Education, 10, 27
Christensen, 2002, The association between the directional accuracy of self-efficacy and accounting course performance, Issues in Accounting Education, 17, 1, 10.2308/iace.2002.17.1.1
Cornford, 2002, Learning-to-learn strategies as a basis for effective lifelong learning, International Journal of Lifelong Education, 21, 357, 10.1080/02601370210141020
Cross, K. P., and M. H. Steadman. 1996. Classroom Teaching: Implementing the Scholarship of Teaching. San Francisco, CA: Jossey-Bass.
Dansereau, 1995, Derived structural schemas and the transfer of knowledge, Teaching for Transfer: Fostering Generalization in Learning, 93
De Corte, 1999, On the road to transfer: An introduction, International Journal of Educational Research, 31, 555, 10.1016/S0883-0355(99)00023-3
De Corte, E., L. Verschaffel, N. Entwistle, and J. Van Merriënboer. 2003. Powerful Learning Environments: Unraveling Basis Components and Dimensions. Amsterdam, The Netherlands: Elsevier Science.
Dignath, 2008, Components of fostering self-regulated learning among students: A meta-analysis on intervention studies at primary and secondary level, Metacognition Learning, 3, 231, 10.1007/s11409-008-9029-x
Doran, 1991, Determinants of student performance in Accounting Principles I and II, Issues in Accounting Education, 6, 74
Duff, 2004, Understanding academic performance and progression of first-year accounting and business economics undergraduates: The role of approaches to learning and prior academic achievement, Accounting Education, 13, 409, 10.1080/0963928042000306800
Dunlosky, 2012, Overconfidence produces underachievement: Inaccurate self-evaluations undermine students' learning and retention, Learning and Instruction, 22, 271, 10.1016/j.learninstruc.2011.08.003
Eide, 2000, Integrating learning strategies in accounting courses, Advances in Accounting Education, 2, 37, 10.1108/S1085-4622(2000)0000002008
Eskew, 1988, Some determinants of student performance in the first college-level financial accounting course, The Accounting Review, 63, 137
Friedlan, 1995, The effects of different teaching approaches on students' perceptions of the skills needed for success in accounting courses and by practicing accountants, Issues in Accounting Education, 10, 47
Froman, A. J. 2001. Understanding the Students' Experiences in the First Accounting Course. Ph.D. dissertation, Colorado State University.
Garcia, 1994, Regulating motivation and cognition in the classroom: The role of self-schemas and self-regulatory strategies, Self-Regulation of Learning and Performance: Issues and Educational Applications, 127
Garner, 1990, When children and adults do not use learning strategies: Toward a theory of settings, Review of Educational Research, 60, 517, 10.3102/00346543060004517
Glenberg, 1982, The illusion of knowing: Failure in the self-assessment of comprehension, Memory and Cognition, 10, 597, 10.3758/BF03202442
Gow, 1994, The teaching context and approaches to study of accountancy students, Issues in Accounting Education, 9, 188
Hattie, J. 2009. Visible Learning: A Synthesis for over 800 Meta-Analyses Relating to Achievement. New York, NY: Routledge.
Hattie, 1996, Effects of learning skills interventions on student learning: A meta-analysis, Review of Educational Research, 66, 99, 10.3102/00346543066002099
Hofer, 2001, Personal epistemology research: Implications for learning and teaching, Journal of Educational Psychology Review, 13, 353, 10.1023/A:1011965830686
Kealey, 2005, Preliminary evidence on the association between critical thinking and performance in principles of accounting, Issues in Accounting Education, 20, 33, 10.2308/iace.2005.20.1.33
Knapper, C., and A. J. Cropley. 2000. Lifelong Education in Higher Education. 3rd edition. London, U.K.: Kogan Page.
Leauby, 1998, Concept mapping: Potential uses in accounting education, Journal of Accounting Education, 16, 123, 10.1016/S0748-5751(98)00006-2
Leveson, 2004, Encouraging better learning through better teaching: A study of approaches to teaching in accounting, Accounting Education, 13, 529, 10.1080/0963928042000306819
Levin, 1988, Elaboration-based learning strategies: Powerful theory = powerful application, Contemporary Educational Psychology, 13, 191, 10.1016/0361-476X(88)90020-3
Lowman, 1996, Assignments that promote and integrate learning, Teaching on Solid Ground: Using Scholarship to Improve Practice, 203
Marini, 1995, The challenge of teaching for transfer, Teaching for Transfer: Fostering Generalization in Learning
Mayer-Sommer, 1990, Substance and strategy in the accounting curriculum, Issues in Accounting Education, 5, 129
Meyer, 2005, Threshold concepts and troublesome knowledge: Epistemological considerations and a conceptual framework for teaching and learning, Higher Education, 49, 373, 10.1007/s10734-004-6779-5
Meyer, 2003, Threshold concepts and troublesome knowledge: Issues of liminality, Overcoming Barriers to Student Understanding: Threshold Concepts and Troublesome Knowledge
Mladenovic, 2000, An investigation into ways of challenging introductory accounting students' negative perceptions of accounting, Accounting Education, 9, 135, 10.1080/09639280010000147
Moran, 2005, A model for promoting self-regulated learning, New Horizons in Adult Education, 19, 15, 10.1002/nha3.10204
Moser, 2008, Fostering learning strategies in universities to prepare a self-regulated workforce, International Journal of Human Resources Development and Management, 8, 332, 10.1504/IJHRDM.2008.019544
Muis, 2007, The role of epistemic beliefs in self-regulated learning, Educational Psychologist, 42, 173, 10.1080/00461520701416306
Multon, 1991, Relation of self-efficacy to academic outcomes: A meta-analysis investigation, Journal of Contemporary Psychology, 38, 30
Noble, 2004, Is high school GPA better than admission test scores for predicting academic success in college?, College and University, 79, 17
Pajares, 2002, Gender and perceived self-efficacy in self-regulated learning, Theory into Practice, 41, 116, 10.1207/s15430421tip4102_8
Paris, 2001, Classroom applications of research on self-regulated learning, Educational Psychologist, 36, 89, 10.1207/S15326985EP3602_4
Paris, 1990, How metacognition can promote academic learning and instruction, Dimensions of Thinking and Cognitive Instruction, 15
Paulsen, 2007, The conditional and interaction effects of epistemological beliefs on the self-regulated learning of college students: Cognitive and behavioral strategies, Research in Higher Education, 48, 353, 10.1007/s11162-006-9029-0
Phillips, 1998, Accounting students' beliefs about knowledge: Associating performance with underlying belief dimensions, Issues in Accounting Education, 13, 113
Phillips, 2001, A research note on accounting students' epistemological beliefs, study strategies, and unstructured problem-solving performance, Issues in Accounting Education, 16, 21, 10.2308/iace.2001.16.1.21
Pintrich, 1995, Understanding self-regulated learning, Understanding Self-Regulated Learning, 3
Pintrich, 2000, The role of goal orientation in self-regulated learning, Handbook of Self-Regulation, 451, 10.1016/B978-012109890-2/50043-3
Pressley, 1997, Some of the reasons why preparing for exams is so hard: What can be done to make it easier?, Educational Psychology, 9, 1
Ragosta, P. 2010. The Effectiveness of Intervention Programs to Help College Students Acquire Self-Regulated Learning Strategies: A Meta-Analysis. Ph.D. dissertation, City University of New York.
Salomon, 1989, Rocky roads to transfer: Rethinking mechanisms of a neglected phenomenon, Educational Psychologist, 24, 113, 10.1207/s15326985ep2402_1
Schleifer, 2009, Metacognition and performance in the accounting classroom, Issues in Accounting Education, 24, 339, 10.2308/iace.2009.24.3.339
Schommer, 1990, Effects of beliefs about the nature of knowledge on comprehension, Journal of Educational Psychology, 82, 498, 10.1037/0022-0663.82.3.498
Schommer, 1993, Comparisons of beliefs about the nature of knowledge and learning among postsecondary students, Research in Higher Education, 34, 355, 10.1007/BF00991849
Schraw, 2001, Promoting general metacognitive awareness, Metacognition in Learning and Instruction: Theory, Research, and Practice, 3, 10.1007/978-94-017-2243-8_1
Sharma, 1997, Accounting students' learning conceptions, approaches to learning, and the influence of the learning-teaching context on approaches to learning, Accounting Education, 6, 125, 10.1080/096392897331532
Smith, 2001, Understanding self-regulated learning and its implications for accounting educators and researchers, Issues in Accounting Education, 16, 663, 10.2308/iace.2001.16.4.663
Stoeger, 2008, Evaluation of a classroom-based training to improve self-regulation in time management tasks during homework activities with fourth graders, Metacognition and Learning, 3, 207, 10.1007/s11409-008-9027-z
Stone, 2000, Exploring the relationship between calibration and self-regulated learning, Educational Psychology Review, 12, 437, 10.1023/A:1009084430926
Veenman, 2004, The relation between intellectual and metacognitive skills from a developmental perspective, Learning and Instruction, 14, 89, 10.1016/j.learninstruc.2003.10.004
Weinstein, 1991, Cognitive learning strategies and college teaching, New Directions for Teaching and Learning, 45, 15, 10.1002/tl.37219914505
Weinstein, 1986, The teaching of learning strategies, Handbook of Research on Teaching, 315
Wigfield, 2011, Influences on the development of academic self-regulatory processes, Handbook of Self-Regulation of Learning and Performance, 33
Winne, 1996, A metacognitive view of individual differences in self-regulated learning, Learning and Individual Differences, 8, 327, 10.1016/S1041-6080(96)90022-9
Young, 2005, The motivational effects of the classroom environment in facilitating self-regulated learning, Journal of Marketing Education, 27, 25, 10.1177/0273475304273346
Zimmerman, 1989, Models of self-regulated learning and academic achievement, Self-Regulated Learning and Academic Achievement: Theory, Research, and Practice, 1
Zimmerman, 1990, Self-regulated learning and academic achievement: An overview, Educational Psychologist, 25, 3, 10.1207/s15326985ep2501_2
Zimmerman, 1998, Developing self-fulfilling cycles of academic regulation: An analysis of exemplary instructional models, Self-Regulated Learning: From Teaching to Self-Reflective Practice, 1
Zimmerman, 2000, Self-efficacy: An essential motive to learn, Contemporary Educational Psychology, 25, 82, 10.1006/ceps.1999.1016
Zimmerman, 2002, Investigating self-regulation and motivation: Historical background, methodological developments, and future prospects, American Educational Research Journal, 45, 166, 10.3102/0002831207312909
Zimmerman, 1995, Self-monitoring during collegiate studying: An invaluable tool for academic self-regulation, Understanding Self-Regulated Learning, 13