To enhance Students Learning Outcomes in Accounting by a New Teaching Methodology

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1 1 To enhance Students Learning Outcomes in Accounting by a New Teaching Methodology Airi Rovio-Johansson and Marie Lumsden Gothenburg Research Institute (GRI) and Department of Accounting, School of Business, Economics and Law at Göteborg University Airi.Rovio-Johansson@gri.gu.se Marie.Lumsden@handels.gu.se Paper presented at the 19 th Nordic Academy of Management Conference, August 9-11, Bergen, Norway. Abstract The Bologna reform requests that each subject defines programme goals and threshold goals for each programme and each course and communicate these to the students. The demand is that teachers interpret the aims of the curriculum and formulate the threshold, the level of understanding, the students are expected to achieve to get pass or to get a better grade on the course. The aim of the study is to investigate students qualitatively different ways of understanding the learning object in two different teaching conditions, the first is the academic lecture model and the second is the Learning Study Model adjusted to teaching conditions in higher education. The theoretical frame for the study is the variation theory, a learning theory, which sets out to reveal the different ways in which students experience the learning object. In three prescribed courses, teachers changed their way of teaching by applying an adjusted Learning Study model to the target group of students, admitted 2005 to a three year Business Program. In a comparison group of students, admitted 2004, a more traditional academic lecture model has been used. The groups are homogeneous in various aspects, and consist of about 200 students in each group. The results, from the three courses, capture students knowledge of basic economic relationships in three qualitatively different categories: fragmented, delimited and good knowledge. The results in examinations of the target group were surprisingly good when compared with the results of the comparison group. On the three courses, there were significant differences between the groups results. Results suggest that scientific implications have reference to students awareness of critical aspects of the learning object. The educational implications have reference to the Bologna reform in terms of reorganized learning and teaching opportunities as well as reviewed curricula.. Keywords: students learning, variation theory, economic relation, business administration, higher education, learning outcomes; Acknowledgement This study was supported by a grant from the Söderberg Research Foundation.

2 2 Introduction The intention behind the Bologna reform is to develop higher education (Prop 2004/05: 162) in European countries and make higher education transparent and more comparable between the countries in order to enhance the quality of education, students mobility, and students employability.. In 1999, twenty nine countries signed the Bologna agreement and today forty six countries are included in this cooperation of transforming European Higher Education Area (EHEA). The national systems care going to keep their character while EHEA is aiming to increase the transparency among higher education in the different countries and at the same time offer tools ( i.e. ECTS credits) to identify exams, the qualifications of a students and make exchanges possible among institutions (EUA, 2007). In Sweden, the Bologna reform has implied great changes in Swedish Higher Education. In this study, we have studied some learning outcomes which constitute one important program objective in the Swedish Business Administration Program. These learning outcomes incorporate the knowledge students are expected to be able to apply after the education, in many various situations, not possible to predict (Bowden and Marton, 1998). In a former research study, focusing on students learning in Business Administration has indicated that that some of the students had not achieved a deep understanding of basic economic concepts and basic relationships during their education (Dahlgren, 1989). Rovio-Johansson and Johansson (2005 and 2006) studied the students knowledge development of the concept return on investments during their three years in the Business Programme. A sample of nine students, admitted to the program in Business Administration in 2000, was followed during their three year program. During this period their knowledge development in problem soling related to return on investments was studied. The results indicated that four out of the nine students had insufficient understanding of this concept, return on investment, when they finished their Programme. More than 59% of the sample indicated very good or good understanding of the concept. That is the reason, why this study focuses on enhancing students learning of basic economic concepts, in the framework of

3 3 unchanged economic conditions. The aim of the study is to investigate if teaching based on a theory of learning, the variation theory, and a systematic handling of a subject matter can affect the students learning and understanding of the content of the education. In the following section, the theoretical framework of the study is presented, and then the design, the method and how the study is carried out. Finally, the results are analysed and discussed as well as the implications of the study. Theoretical Framework This study focuses on a student s capabilities to discern the important parts of subject matter in a lecture. The study is based on variation theory: a theory of learning which is developed out of the phenomegraphic research approach. It is an explorative approach aiming at describing the various ways people are understanding different phenomena in the world around us (Marton 1981). The research unit of the variation theory is the individual s ways of experiencing and understanding a phenomenon (insividual level). The research object is the students qualitatively variation of ways in experiencing, perceiving, and understanding a phenomenon (object) )collective level). Learning in the variation theory is the students ability to simultaneously discern, experience and apprehend a number of critical aspects of the learning object. The students have only the capability to simultaneously discern a limited number of aspects of the learning object and relate them to each other. How a student understands a phenomenon and the meaning ascribed to the phenomenon depends on which aspects of a phenomenon the student has discerned simultaneously. Other students have discerned other or more aspects simultaneously of the phenomenon. The students learning can be expressed as a discernment of a how-aspect and a w what-aspect, two integrated aspects of the learning object. This means that the ability to discern the variation of critical aspects of the learning object is of decisive importance of the results of learning. Critical in the variation theory means the aspect of the learning object which is varied. In the analysis of the results, i.e., the

4 4 students answers of a question, the focus is on the qualitative differences of the answers. The result of the analysis is a limited number of categories of description, hierarchically related to each other. The Learning Object The object of learning is focused when a teacher is planning a lesson and it is known as the intended object. The intended object in this study is economic relationships. During the lecture, the teacher presents a variety of specific subject matter. Variation is created by varying one dimension systematically at a time while all other dimensions will be invariant. The enacted learning object will be constituted as the result of the interaction between the students and the teacher during the lecture. The learning object which the student creates as a result of learning is the lived learning object (Marton and Morris, 2002; Marton et al., 2004; Pang and Marton, 2003). Earlier Studies in Business and Economics Using a Variation Theory Approach In an earlier study a sample of nine students, following the Business Programme, were interviewed on three occasions during the three years program (Rovio Johansson and Johansson 2005, 2006; Rovio-Johansson 2006). In the interviews the students have to comment on the examinations and also explain how they reflected when solving the task in the examination. All cases are focused on the subject of return on total assets connected to different situations, type of companies, and time of perspective. To solve a problem, it is important for the students to understand how the accounting thread affects the return on total assets. If the students do not understand basic economic relationships it is impossible to discuss the return on total assets in a relevant way. Pang and Marton (2003) carried out a study in Hong Kong focusing on how students (Secondary School) understood the concept of price elasticity. The teaching plan came from two different teaching models. One of them was the lesson model (Holmquist, 2006; Lewis et al., 2006; Matoba et al., 2006) and the other was a learning study model (Marton and Pang, 2003; Marton och Tsui, 2004; Lo et al., 2005). Both models are based on the idea that a team of colleagues together plan a special moment in a lecture. The lesson is carried out and a revision is made. This is an ongoing process. The difference between the models is that the learning study model has a theoretical approach (variation theory) and the lesson study model is

5 5 based on teachers practical experience of teaching. In both of the teaching models the concept of price elasticity was threat. The results showed that students who participated in the learning study model achieved a better understanding then the students participating in the lesson study model. Method and Design Groups of Students Three courses in the Business Programme from the School of Business Economics and Law, Gothenburg University, are included in this study. The reason it focused on the Business Programme is that the groups of students admitted in the different years are homogeneous over time: similar to each other in their entrance qualifications and also in several other background parameters. In the study, two different groups of students admitted to the programme in 2004 (comparison group) and in 2005 (target group) are compared. The two groups of students were following courses in accounting during 2005 and The courses included are Introduction to Accounting, Management Accounting, and Financial Accounting. The ways of teaching and the course material were traditional for the students belonging to the comparison group. Teachers changed their way of teaching and produced new course material based on the variation theory for the target group. Parts of the examination have been for evaluating whether the changes have affected the learning outcomes. Figure 1 shows when the appointment of examination occurred. Figure 1. Courses and examinations for students admitted to the programme in 2004 and Year Semesters adm. SP AU SP AU Intr. Man. Fin. to Acc. Acc. Acc. Exa. 1 Exa. 2 Exa Int. to Acc. Man. Acc. Fin. Acc. Exa. 1 Exa. 2 Exa. 3

6 6 Changes Realized The three courses resulted in several learning outcomes. The forms of education in the three courses wer lectures. For the comparison group, traditional course materials and manners of teaching were used during all three courses. Changes were made for the students belonging to the target group. New course material and a teaching model based on variation theory applied. The changes included focusing on basic economic relationships in reports such as balance sheet, income statements, and different types of budgets. When annual accounts and budgets were discussed the task of the teacher was to present the learning object clearly. The critical aspects of the learning objects were varied systematically. The other aspects were kept invariant. Through the students questions during the lectures, the teachers were able to interact with the students and together they could develop a mutual understanding of the learning object. In the course Introduction to Accounting, the topic of interest in this study is the relationship between balance sheet and income statements. The lecture started with producing a balance sheet and an income statement out of certain assumptions. Second, a change in the assumption concerning the worth of an asset was made. This change was the critical aspect. Then the teacher described all effects, direct and indirect (an indirect effect is that a change in the profit and loss also effects the equity in the ending balance sheet), as a result of the change of the critical aspect. All other assumptions were constant. When all effects, as a result of the change in the critical aspect, had been discussed in detail, the teacher went back to the annual account produced in the first case and made a new change in the amount of an asset. The effects of the changes, both direct and indirect, were again this time discussed in detail. This procedure was systematically iterated to the extent that the produced annual account was exhausted of aspects to discuss (annex 1). In Management Accounting, the topic of interest is the relationships between the budgets of cash flow, profit and loss, and balance sheets. The lecture started with producing budgets of cash flow, result, and balance sheets. When the budgets were established, a change in an assumption connected to a budget item (critical aspect) was made. All other assumptions were constant. All effects, both direct and indirect,

7 7 as a result of the critical aspect were discussed in detail. This procedure was systematically iterated to the extent that the budgets produced were exhausted of aspects to discuss (annex 2). Then new budgets of cash flow, profit and loss, and balance sheets were produced and the same method described in the first case was applied. In Financial Accounting the content focused on how an accounting choice, admitted by an accounting standard, influenced the annual account and the financial ratios. The standards in the same case made it possible to value the assets on the balance sheet in an alternative way. The lecture started with producing a balance sheet and an income statement out. Then a new assumption affected by an asset on the balance sheet was presented. In the line of an accounting standard, the new assumption concerning the asset can be threat in two alternative ways. First, one alternative was discussed in detail, both direct and indirect effects were attended. All other assumptions were constant. Then, key rations were estimated. The other alternative was in detail discussed in the same way. In the end, both alternatives were compared and the consequences were discussed. The difference between the two groups (target group and comparison group) was that systematic variation was applied to the target group in the three courses. When teaching the students in the target group, both direct and indirect effects of a critical aspect were discussed in ever single case. When lecturing the comparison group, the direct and indirect effects were discussed only in the beginning. Later, the indirect effects were taken for granted. When budgets were the topic of lecture, the comparison group was producing several more budgets than the target group. The target group, however, discussed the effects of the critical aspects in detail. The lecture duration was the same for the comparison and the target group. Questions of Assessment The exam questions used for the two groups were not identical. However, the questions were the same level of difficulty. The comparable aspects of the questions were used for evaluating the students understanding of the topic. When analyzing the answers three categories were identified. These categories entitle good, limited, and fragmental understanding.

8 8 In the course Introduction to Accounting four questions focusing on understanding of basic economic relationship were constructed for the exams in spring 2005 (comparison group) and 2006 (target group). The questions covered different cases. The students were to analyze how the cases affected the balance sheet and income statement. The answers were classified into three categories. To give an answer that classified as a good understanding the student needed to, in all four cases, correctly clarify the direct and indirect effects. The student must point out the connection between the outcome of the income statement and the ending equity on the balance sheet. For three of the four cases, the answers needed to correctly specify which items on the balance sheet and the income statement would be effected. To be placed in the category of delimited understanding the student needed correctly specify direct and indirect effects at least once and also correctly specify items on the balance sheet and income statement that would be influenced. The student also, in at least two of the cases, needed to include a correct description of direct and indirect effects (the specific assets/liability/ revenue/, cost items are not needed to be correct). The answers which did not reach the level delimited understanding were placed in the category named fragmental understanding. In the Management Accounting course a part of a budget task was used when analyzing the understanding of students. A part of the task used for analysis was focused on the connection between the budget result and the ending equity on the budget for the balance sheet (one indirect effect). Another part of the task concerned how, in the end, fixed assets were on the budget for balance sheets are depending on the deprecation items and the forecast of the purchase of fix assets. One more part of the task used for analysis is the dependence between the final cash amount in the budget of the balance sheet and the forecast of investment of fixed assets. Also, it was to consider, when calculating the final cash amount, that the reduction in the stock means that the payment for the purchase of goods are lower than the goods consumed (two direct effects). To place an answer in the category of good understanding the connection between the budget result and the ending equity on the balance sheet s budget needed to be included in their answer. They also needed an understanding of two direct effects. In these cases one of them must be correct and in the other one at least one of the two connections must be correct. A delimited understanding would

9 9 include at least one correct solution when two direct effects are involved. Only then the student has displayed an understanding of how two complications relate to each other. In this case the solutions did not show an infirmity of understanding of basic economic relationships. The answers not reaching delimited understanding were placed in the category of fragmental understanding. In the course of Financial Accounting a task for classification concerning a primary annual account was used. The student should have implemented an accounting choice and adapted the annual account to that choice. They then should have shown how the critical aspect affects the balance sheet and the income statement (direct effects). The connection between the result and the ending equity should have been considered. The student should also have calculated the return on the total assets and then correctly consider the effect of the accounting choice. To be placed in the category of good understanding all steps in the solution should be correct (this includes the right choice and the correct implementation of all effects, both direct and indirect. Furthermore, it includes a correct calculation of the key ration). A delimited understanding means, in this case, a correct solution of the direct and indirect effects as a result of the choice. The answers in this category do not, out of the new annual account, include a correct calculation of the return on total assets. The answers not reaching delimited understanding were considered as fragmental understanding. Relevance and Credibility The group of reference discussed what changes needed to be made during 2005 and The group included three teachers with a long experience teaching accounting and a pedagogic expert experience of didactic research in the accounting area. The discussion held concerned critical matter on how to perform the lectures and how to design the course materials used. Furthermore, appropriate tasks for examination were discussed. The tasks for examination are very important for the relevance of the study and the questions must be connected with the research task of examining students understanding (Rovio- Johansson and Lumsden 2007). The group of reference also discussed how the answers of examinations should be classified. It was very important that the same principles were used for the two groups. Therefore, it was important that the tasks for examination addressed the same

10 10 type of problem (at least partly) so that a fulfilled comparison could be made. The classifications were made and then the answers were examined two more times to ensure that the classification were consistent. In variation theory, a co-reviewer is used to secure the level of accuracy. A co-reviewer was engaged to make an independent classification of the answers. The correlation with the group of classifications was high. Results The results of the three courses included in the study will be presented for the target and comparison group. The examinations took place in 2005 and 2006 (see figure 1). The variation in understanding of basic economic relationships among students is captured by three qualitative categories: fragmental, delimited and good. Table 1 shows how the students been classified. Table 1. Classification of examination answers in the courses Introduction to Accounting, Management Accounting, and Financial Accounting for students admitted to the Business Program in 2004 and Course Introduction to accounting Management Accounting Financial Accounting Understanding Ad.2004 % Ad % Ad % Ad 2005 % Ad % Ad % Fragmental Delimited Good The numbers n= 177 n=180 n=157 n=161 n=149 n=161 Consider the course Introduction to Accounting. The results show a great difference when comparing the classification of the answers for the students belong to the comparison group (admitted to the programme 2004 ) and the target group (admitted to the programme 2005). About 85% of the answers from students in the target group have been classified as having a good understanding. The corresponding figure for the comparison group is 26%. In the target group only 4% of the answers have been classified as fragmental understanding compared to 35% in the comparison group. Table 1 also shows that there is a small differences between the two groups

11 11 concerning the numbers of students participating in the examinations. The time for examination in the course Management Accounting take place closely to that of Introduction to Accounting (about a month later). A qualified majority of the answers of the students in the target group were classified as good understanding, corresponding to 40% in the comparison group. Fragmental understanding reduced to 40% for the comparison group and 20% for the target group. In this course there is a small difference between the numbers of students who participated in the examinations. A majority of the answers in Financial Accounting were categorized as good understanding for the target group. The corresponding figure for the comparison group is 25%. The portion of the answers categorized as fragmental understanding by the students was small for the target group (32%) and compared to comparison group s 59%. There is also a small difference between the number of students who participated in the examinations. Conclusion Higher education in Europe is in a transformation process. The expectation is that this will lead to an improvement in the quality and transparencies in order to facilitate the comparison of higher education in different European countries. This will hopefully lead to an increase in mobility and employability. A learning outcome which displays student competence upon completing a course is a learning outcome that must be defined as the threshold level. A student not reaching the minimum level concerning one learning outcome in a course should not be allowed to compensate that with good performance in other courses. Because of this, it will be very important to focus on weather the existing learning outcomes are difficult to reach. These must then be discussed and the teaching team must make required changes. It will then be easier for the students to reach competence. In the future, it will be very important to analyze the course content and try to develop new teaching strategies to improve the possibilities of the students reaching the defined learning outcomes. The results of this study indicates that the students learning outcomes and the level of achievement, concerning understanding of basic economic relationships, was

12 12 improved within all three of the included courses. The changes made in the teaching model are based on the variation theory. The results in the study, in relation to the concept of price elasticity by Marton and Pang (2003) also showed that a teaching model based on the variation theory was successful. The observed differences between the two student groups are of high impotance. In this case, it seemed important to use the variation theory as a tool to improve the students understanding of basic economic relationships. The teachers way to use and hande the content of a subject matter seems to be important. The aspects of the learning objects have systematically been varied by the teachers and problematized during the lectures. The results indicated that the students have understood the enacted learning object in different ways aligned with the variation theory. The implications of this study are important for higher education independent of the subject matter. The theoretical implications focus on (a) the teachers understanding of students learning. In other words what and how the students understand different parts of subject matter; (b) the development of didactic aspects of the subject matter, including the what, how, when, and why of the subject matter. For higher education it is important to develop and integrate the theory and the practice, which contribute to the improvement of higher education. The pedagogic implications refer to a theoretical base, when (a) revising or developing and designing teaching opportunities and courses offered the students and (b) improve the teachers didactic and the pedagogic knowledge (Palmer, 1998). This study contributes to the didactic knowledge of a subject matter in Swedish higher education. Earlier research studies have most often focused on what the students have learnt and understood. This study has focused on how the teacher has handled the subject matter content in teaching during the lecture. This study has indicated that the variation theory is a powerful tool in enhancing students learning outcomes in higher education. Even though the subject matter content in this study is specific but the methodology of the variation theory is applicable to various subject matter areas.

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