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Teaching methodology in accounting education

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 Jaco Fouché & Nico van der Merwe (eds). 2020. South African Accounting Education Stocktake. Stellenbosch: African Sun Media

SOUTH AFRICAN ACCOUNTING EDUCATION STOCKTAKE

This book is intended to take stock of the current state of accounting education with a specific emphasis
on the South African situation. It provides a critical overview of the current published research and
identified gaps. Through this, it aims to equip accounting academics with information and tools to
motivate them to research the field of accounting education to improve teaching and learning. It also
aids in the identification of suitable research topics in this regard and highlights potential pitfalls in
researching accounting education. The book, therefore, focuses on accounting educators as specialists in
their respective disciplines.

Different authors with a keen interest in a specific area relating to accounting education research wrote
each chapter in this book. It forms a planned collective work, assembled by appropriately qualified and
experienced scholars in the accounting education field which generates a new conceptual synthesis
that advances scholarship of accounting education research, since no such synthesis currently exists for
accounting education research in South Africa.

Prof. Jaco Fouché

Jaco Fouché is professor in the School of Accounting Sciences at the Potchefstroom Campus
of the North-West University. Jaco holds the CA(SA) and CFP designations, a master’s degree
in financial management and a PhD in accountancy, focusing on accounting education.
He is editor, author and co-author of a number of articles and books and is reviewer for
various accredited journals. Jaco has also supervised masters and PhD students in the field
of accounting education.

SOUTH AFRICAN
Prof. Nico van der Merwe
ACCOUNTING

Jaco Fouché & Nico van der Merwe | editors

Nico van der Merwe is an associate professor in the School of Accounting Sciences at the

EDUCATION
Potchefstroom Campus of the North-West University (NWU) and the programme leader for
chartered accountants’ training. Nico holds the CA(SA) designation, a master’s degree in
management accountancy and a PhD in accountancy. He is also the author / co-author of a
number of articles and books and is a reviewer for various accredited journals. He achieved
the fifth position in South Africa in the IRBA Public Practice Exam and was named winner in
the academic category of SAICA’s “top 35 under 35” competition.

ISBN 978-1-928480-46-4

Jaco Fouché & Nico van der Merwe | editors

9 781928 480464

https://doi.org/10.18820/9781928480471/02 Copyright 2020 African Sun Media and the authors

 Jaco Fouché & Nico van der Merwe (eds). 2020. South African Accounting Education Stocktake. Stellenbosch: African Sun Media

CHAPTER 2

Teaching methodology in
accounting education
Herman Viviers & Rikus de Villiers

The main objective of teaching accounting is not only to develop

technical knowledge and skills; it should also equip accounting students
with the necessary professional and soft skills required in the formal
work environment. In addition to the development of technical and soft
skills, other variables – such as the new generation of students, continual
changes in accounting and auditing standards and legislation, fast growth
in technology, students’ inadequate schooling backgrounds and even
accounting educators’ resistance to change – also affect how professional
accountants are taught. Therefore, accounting educators must use a wide
range of teaching methodologies and strategies to successfully equip
accounting students with a wide range of required skills and competencies,
and that will simultaneously be sensitive to the variables mentioned above.
It remains questionable what relevant and effective teaching methods
and strategies would address the wide scope of learning outcomes within
accounting education.
The purpose of this chapter is to provide an overview of teaching
methodologies in general and to identify, define and describe teaching
methodologies based on their characteristics and theoretical foundations.
Secondly, based on a review of both the local and the international literature
on the relevant teaching methodologies within the arena of accounting
education, this chapter stipulates the primary teaching methodologies
applied within accounting education and provides examples of methods
previously researched, together with some of their benefits and challenges.

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CHAPTER 2 | Herman Viviers & Rikus de Villiers

Lastly, recommendations are made on factors to consider in selecting an appropriate

teaching methodology within accounting education, and possible areas for future
research are highlighted.

1. INTRODUC TION
Reference to teaching methods raise matters about the general principles, pedagogy
and management strategies used in the classroom. What students learn is influenced
by how they were taught (Leveson, 2004). As worldwide tendencies prompt educators
to consider alternate approaches to teaching and learning, new methods should
be found to educate accountants more efficiently and effectively (Russell, Kulesza,
Albrecht & Sack, 2000; De Wet & Van Niekerk, 2001; Viviers, 2016a). In response to
this, teaching methodologies should be designed and applied while keeping in mind
that students are different and have diverse needs in terms of their learning styles (also
see Chapter 3) and learning preferences.
Teaching methodologies must align with contextual learning theory as the
aim of accounting education is the integration of technical content with real-world
experiences (Steenkamp & Rudman, 2007; Rudman & Terblanche, 2011). Another
goal of teaching accounting is to turn accounting students into competent and life-
long learners through the application of relevant and effective teaching methods
that will promote deep learning rather than surface learning. Lynch (2001) states
that to encourage deep rather than surface-deep superficial learning, educators must
endeavour to motivate and provide various stimulating learning situations.
Teaching methodologies include the methods of instruction and teaching of
students. The theories of ‘teaching’ and ‘learning’ are often muddled since the names
of many teaching methods include the word ‘learning’. To clarify this notion and
to have the correct perspective on ‘teaching methods’ (the aim of this chapter), it
is imperative to note that, where either ‘teaching’ or ‘learning’ appears within the
name of a teaching method, it refers to the strategies that educators may use to cause
learning to take place.

2. THE THEORY OF TEACHING METHODOLOGY

Rather than being concrete, coherent constructions, teaching theories embody
philosophies about teaching and how it is put into practice (Ramsden, 2003).
It seems as if there has been a shift in teaching methodologies and that they have

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Teaching methodology in accounting education

moved from students relying on the lecturer to solve problems (the traditional
paradigm) to a strategy where the lecturer is the facilitator who guides students (the
modern paradigm) (Rogers & Freiberg, 1994). Teaching methods applied within the
traditional paradigm are recognised as being controlled by the lecturer because the
method of instruction is deductive (Prince & Felder, 2006:123). On the other hand,
methods of instruction within the modern paradigm are inductive, and the student
significantly more controls the teaching methods. The result is that, depending on
the approach, we could classify teaching methods as being either ‘student-centred’ or
‘lecturer-centred’. Based on this, the characteristics of the various teaching methods,
together with their theoretical foundations, will now be defined and described under
each of the two teaching approaches.

2.1 LECTURER-CENTRED APPROACH TO TEACHING

The lecturer-centred methodology speaks of the traditional teaching strategy, relying
on unambiguous teaching concluded with lectures and lecturer-led demonstrations.
The student perceives the lecturer as the sole supplier of knowledge and information.
This approach is known as the ‘direct method’ of instruction that is grounded in
passive learning methods such as lecturing, speaking, showing slides and videos and
giving demonstrations using figures, images, tables, graphs or lists.
As mentioned before, the direct method is deductive; in other words, it is
informed by deductive reasoning that starts with a familiar matter and then moves
to the unfamiliar (Loseke, 2013:19; Sarantakos, 2005:760; Walliman, 2011:18).
Therefore, these lecturer-controlled passive methods strive to build the required
fundamental skills in students across all content areas. This process of teaching could,
in short, be described as the instructor introducing a topic by lecturing on universal
principles, then using the principles to devise a model and show illustrative application
of the model, followed by providing students opportunity to practice these by way
of comparable assignments, and finally assessing their ability to complete something
similar in a test or an exam (Prince & Felder, 2006).
The lecturer-centred approach to teaching is considered the most efficient way to
convey large volumes of information in a limited time (Cater, Michel & Varela, 2009).
The application of the lecture as a technique within the lecturer-centred approach to
teaching was indicated by Moore (2012) to be successful in creating an atmosphere
that is conducive to sharing knowledge about new topics, to present a theme, to
convey an application for student accomplishments and to create a reference frame.

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CHAPTER 2 | Herman Viviers & Rikus de Villiers

2.2 STUDENT-CENTRED TEACHING METHODOLOGIES

Modern teaching strategies use student-centred methodologies that involve active
learning by the student for him or her to get hands-on experience while gaining an
in-depth understanding of what he or she is learning. Various entities and researchers
(Adler & Milne, 1997; Milne & McConnell, 2001; Tate & Grein, 2009) suggested
that educators use more active-learning methods to enhance creativeness, innovation
and logical skills of students. Bonner (1999) indicates that complicated (or difficult)
work requires teaching methods that promote students’ active learning, while simpler
concepts can be taught with more passive teaching methods.
Active learning methods are inductive and inductive teaching is defined by
Prince and Felder (2006) as a process that begins with specifics instead of general
principles. Inductive methods of instruction are beneficial to students because the
students become more responsible for their learning than using the traditional
deductive approach (Prince & Felder, 2006). The student-centred approach captures
an extensive range of active learning methods, namely: inquiry-based, interactive
learning, cooperative learning, and problem-based learning, experience-based methods
(including interventions such as case studies, simulations, games, role-plays and
field experiences), project-based learning and methods using different teaching aids.
These active learning methods are described below (while examples of these methods
within the arena of accounting education are provided under section 2.3). Since this
is considered the more fitting approach, the student-centred teaching methodologies
applicable in accounting education are discussed in more detail than the lecturer-
centred methods:

2.2.1 Inquiry-based learning

Inquiry-based learning is a teaching method that concentrates on students’ inquiry
and practical learning where the student plays an active role by participating in the
complete learning process. In this method, the lecturer’s primary role is that of a
facilitator, providing guidance and support for students through the learning process.
The inquiry-based learning method could be described as a method where
students are presented with queries to be answered, problems to be solved or a set of
observations to be explained (Bateman, 1990). Lee (2004) indicates that the inquiry-
based method of teaching aims to teach students to formulate decent questions,
identify and collect suitable evidence, present results in a systematic way, analyse and
interpret results, convey deductions and to appraise the value of such conclusions.

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Teaching methodology in accounting education

2.2.2 Interactive learning

Interactive learning is described as the method whereby students intermingle with other
students, with the subject content (based on the learning material), the lecturer (being
the facilitator) and the location or physical learning environment (Fouché, 2013).

2.2.3 Cooperative learning

Cooperative learning is defined by Cuseo (1992) as a student-centred instructional
practice. With cooperative learning, students work in small, purposely selected groups
that work interdependently on a precise learning task. The individual students are
responsible for their performance. The lecturer serves as a facilitator or consultant in
the group-learning process. Cooperative learning is, therefore, a method of classroom
management and teaching that aims to involve students more in the learning process
(Ramsay, Hanlon & Smith, 2000). Fouché (2013) describes cooperative learning as
a method where students collaborate to help each other and learn from each other.
Therefore, group instruction and group management are central to carrying out an
effective cooperative learning environment (Oakley, Felder, Brent & Elhajj, 2004).
Gillies (2003) warns that merely dividing students into groups and demanding
them to work as a group does not automatically ensure that cooperative learning takes
place. Groups must be organised in a manner that achieves the following five basic
elements, to assure a cooperative learning environment:
i. positive interdependence (group members must perceive the fact that they need
each other to complete the group task);
ii. individual accountability (each group member must be held accountable for
completing the group task);
iii. face-to-face interaction (group members must support each other’s productivity);
iv. development of interpersonal and small group skills; and
v. group processing (group members must be responsible for monitoring the group’s
performance) (Johnson, Johnson & Smith, 1991; Peek, Winking & Peek, 1995).

Its emphasis on collaboration, communication and teamwork, and a solid sense of

community, therefore, characterise cooperative learning (Hwang, Lui & Tong, 2005).
This method of teaching nurtures students’ societal and academic development and

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CHAPTER 2 | Herman Viviers & Rikus de Villiers

includes teaching practices such as ‘think-pair-share’ and reciprocal teaching (Brown,

Callahan, Harder, Orlich & Trevisan, 2010). Cooperative learning is a student-centred
approach, as students are responsible for their learning and development. This method
emphasises the belief that students optimally learn when working with peers.

2.2.4 Problem-based learning

Problem-based learning is a specific type of active learning method that stresses the
learning process and the attainment of new knowledge, rather than just applying
earlier learned information to a new situation. It entails that students are confronted
with information about a relevant problem to their field. They are then probed to
identify the problem and the needed information to solve the problem to execute
the necessary research and produce possible solutions. Hence, the emphasis is on
acquiring new knowledge to solve a specific problem.
Prince and Felder (2006) warn that problem-based learning is one of the most
difficult and complex teaching methods because students may set off in unpredictable
and unfamiliar directions, requiring the instructor to be flexible and to have a high
level of subject expertise. Therefore, it is recommended that instructors attempting
this method should have proper facilitation techniques. Also, initial resistance from
the students could catch the instructor off-guard. Despite these challenges, the method
of problem-based learning provides a good platform from which to integrate subject
knowledge across the curriculum and it creates a natural environment to develop
problem-solving and teamwork skills and supports self-directed and life-long learning
(Prince & Felder, 2006).

2.2.5 Experience-based methods

Experiential learning is a viewpoint of education based on the theory of experience
(Kolb & Kolb, 2005). Experiential learning encompasses a diverse choice of
educational practices, ranging from on-the-job training to classroom-based simulations
(Cherrington & Van Ments, 1994). It is a teaching method where instructors
encourage their students to transform abstract events through strategies that bring
about experimentation and reflection (Kolb, 1984). With experiential learning, it is
attempted to avoid single-solution situations and to inspire students to experiment
using their current subject knowledge (Kreber, 2001).

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Teaching methodology in accounting education

Yan (1999) believes that experiential learning is more effective than traditional
learning, as it results in more motivated students (Burns & Gentry, 1998). It also instils
more sensitivity to the detail needed for effective decision-making and management
skills (Babbar, 1994). Experiential learning endorses life-long development on a
personal and professional level through self-learning and reflection (Hannon, McBride
& Burns, 2004). Fouché (2013) describes experiential learning as a method in which
students learn from actual experiences and not only from theory. These experiences
are generally referred to as ‘interventions’ (also refer to Chapter 4) and could take on
many forms such as case studies, games, simulations, role-plays and field experiences.
A brief overview of the experience-based methods is provided below:

Case studies
Case studies are defined by how they are taught and also by the learning goals that are
attributed to them (Hassall, Lewis & Broadbent, 1998). Case studies could be applied
in various forms. The most commonly applied is the case method that comprises a
structured case presented in full, before a tutorial at which the tutor then leads the
discussion (Milne & McConnell, 2001). As an alternative, Easton (2010) describes
using case history, that constitutes a description of what happened in the form of a
story or a series of events. Drake (2011) introduces the living case, also referred to
as the ‘reality method’, to provide tangible experiences and to produce observations
that enable reflection through questions. This method forces students to reflect on
the scenario, that in turn creates abstract hypotheses and patterns that assist in the
formulation of a plan – thus abstracted experimentation.
Bonner (1999) indicates that complex cognitive skills should be developed through
the use of cases. Case studies often require students to apply knowledge already learned
(Milne & McConnell, 2001). Rippen, Booth, Bowie and Jordan (2002) define the
case study method as a ‘plastic’ medium, that can be moulded to adapt it to the use
required. The aim is to require that students examine complex reliable cases to acquaint
them with various situations and challenges they might face as professionals, so that
they gain both theoretic and practical understanding of subject content, improve
critical reasoning skills, discover their current presumptions and beliefs and eventually
let them reflect on and modify their preconceptions and beliefs to accommodate the
authenticities of these cases (Lundenberg, Levin & Harrington, 1999).

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CHAPTER 2 | Herman Viviers & Rikus de Villiers

Simulations
Hough (2012) describes simulation as an instructional scenario where the student is
placed in a ‘world’ defined by the lecturer. The lecturer controls the parameters of this
world wherein students need to interact to achieve the desired instructional result.
Many simulations are computer-based; this represents an exploratory world where
students use models to conduct experimentation, enabling them to produce and test
hypotheses and form their understanding of systems (Thomas, 2012). Simulations
aim to simulate reality.

Games
The goal of using a game as a form of experiential learning is not to win, but to acquire
knowledge and to gain a better understanding. The primary distinctions between a
game and a simulation are the non-linear nature and the controlled ambiguity involved
in games (Hough, 2012). Using games as a teaching method incorporates an element
of fun within the learning process. Not only children but also managers and executives
learn more when they are enjoying themselves (Elgood, 1997; Rao, 1995).
Kapp (2012) suggests that ‘gamification’ could be applied as a teaching tool
to engage people, motivate action and promote learning and problem-solving.
Gamification is the process of using game design elements, such as game thinking
and game mechanics, to solve problems within a non-game context (Deterding,
Dixon, Khaled & Nacke, 2011; Miller, 2013). Gamification, as described by Lee and
Hammer (2011), entails the use of game mechanisms, dynamics and frameworks to
endorse the desired behaviours from students.

Role-play
Role-play simulation is described as the method of assigning distinctive roles to students
in a group while the group addresses a series of problems (DeNeve & Heppner, 1997).
Students are then required to improvise behaviour according to their assigned roles
within a prescribed situation. Nestel and Tierney (2007) confirm that role-play is a
form of simulation and recognises the importance of its social context of learning. The
experience of the role-players themselves is not as important as the opportunity to
observe, comprehend and assimilate information (Maier, 2002). Therefore, role-plays
should be loosely structured for the players to experience emotions spontaneously.
DeNeve and Heppner (1997) indicate that role-playing could be used to assist students

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Teaching methodology in accounting education

in applying the content learned in class, to develop insight into the group dynamics of
problem-solving circumstances, to offer the opportunity to develop leadership skills,
to increase interest in the specific subjects and to attain an understanding of various
scientific methods.

Field experiences
Coffey (2010) indicates that field experiences provide students with a context to
understand the link between theory and practice better. Field experiences are also
very closely connected to service-learning, that expose students to diverse settings
within the community. According to Anderson (1998), service-learning aims to
develop a sense of social responsibility among students and involves the blending
of service activities within the academic curriculum where students learn through
active engagement while simultaneously addressing real community needs (also refer
to Chapter 9 for a discussion on Community Engagement).

2.2.6 Project-based learning

The method of project-based learning requires students to perform one or more tasks
as part of a project to produce a final product or outcome, usually in the form of a
written report or an oral presentation, summarising the procedures that they followed,
their findings and conclusions, and their recommendations.
Specific learning and curriculum objectives will drive the lecturer’s choice of
project. Based on the extent of the students’ autonomy within the project, De Graaf
and Kolmos (2003) define three types of projects that could be applied:
i. The task-based project (the instructor defines the project and students work in
teams on the project by primarily using methods defined by the instructor).
ii. The discipline-based project (the instructor defines the subject area of the project
and provides students with general approaches commonly used in the specific
subject area or discipline. The students need to identify the specific project and
design and select the particular approach to be taken); and
iii. The problem-based project (students have nearly complete autonomy to choose
their project and their approach to it).

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CHAPTER 2 | Herman Viviers & Rikus de Villiers

Project-based learning is similar to problem-based learning as both calls for

students to formulate solution strategies and to re-evaluate their approaches in
response to outcomes of their efforts. However, project-based learning usually has a
broader scope with more than one problem to solve. Project-based learning primarily
requires students to apply previously acquired knowledge to complete the project,
while problem-based learning, as previously stated, focuses on the acquisition of
new knowledge.

2.2.7 Methods using different teaching aids (blended learning)

To support the method of instruction, one or more teaching aids (also generally
referred to as teaching mediums or teaching tools) may be applied, for example,
multimedia, computers and technology (Fouché, 2013). This method of blending
teaching strategies and technologies are referred to as ‘blended learning’ where a variety
of technologies, pedagogies, learning theories and delivery modes are combined to
build a range of contexts (Prinsloo & Van Rooyen, 2007).
Although some teaching mediums (teaching tools such as PowerPoint, Prezi,
Student Response System (SRS) technology such as electronic voting buttons and in-
class mobile technology, blackboard, whiteboard, document camera, teaching notes,
etc.), support some teaching methods better than others. Teaching theorists stress that
the choice of teaching methods should be driven by learning objectives and outcomes,
rather than by teaching mediums (Gagné & Medsker, 1996).
Figure 2.1 provides an overview of the concept of teaching methodology by
indicating the two main paradigms of teaching methodology, the two teaching
approaches that could be followed as well as the various learning methods that could
be applied under each teaching approach.
As will also be apparent from Chapter 4, many of the above approaches and
methods could be integrated into a single intervention.

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Teaching methodology in accounting education

TRADITIONAL PARADIGM MODERN PARADIGM

PASSIVE LEARNING
Mediums: METHODS:
• Lecture Direct Instruction
• Talk �
• Slides/Video
• Demonstration
• Diagram/Picture/Table/
Chart
• Blackboard/Whiteboard
• Document camera

LECTURER-CENTRED STUDENT-CENTRED
APPROACH APPROACH

Deductive Inductive
methods of methods of
instruction instruction
ACTIVE LEARNING
METHODS:
• Inquiry-based
• Interactive learning
• Cooperative learning
• Group learning Interventions:
• Experience-based • Case studies
methods • Simulations
• Problem-based • Games
• Project-based • Role-plays
• Different teaching aids • Field experiences

FIGURE 2.1 Teaching paradigms, approaches and methods

Source: Viviers 2016b

3. TEACHING METHODOLOGIES APPLICABLE

IN ACCOUNTING EDUCATION
From the discussion mentioned above, it is clear that various teaching methodologies
exist. However, it remains debatable which teaching methods are relevant and effective
within the context of accounting education. A review of both local and international
literature relating to teaching methods applied within the field of accounting education
was performed, and examples are summarised below, together with some of their

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CHAPTER 2 | Herman Viviers & Rikus de Villiers

benefits and challenges. Based on this review, the teaching methodologies are divided
into and discussed within the following groups of teaching methods:
 Interactive and inquiry-based learning;
 Cooperative and group learning;
 Problem-based learning;
 Experience-based methods;
 Project-based learning; and
 Methods using different teaching aids.

3.1 INTERACTIVE AND INQUIRY-BASED LEARNING

Bently, Brewer and Eaton (2009) use a ‘hot seat’ process whereby, at several intervals
throughout each class, the lecturer randomly selects students to be in the ‘hot seat’.
If the candidate in the hot seat answers a question incorrectly, another student then
takes the hot seat. Only candidates in the hot seat are eligible to earn bonus points.
This teaching method motivates students to engage in discussion with the lecturer, as
well as with other students and to prepare for class.

3.2 COOPERATIVE AND GROUP LEARNING

Cooperative learning differs from traditional group learning in that cooperative
learning has a more deliberate and robust structure in terms of the group’s creation,
its tuition and administration, while traditional or simple group work requires little in
this area (Ballantine & McCourt Larres, 2009). The sections below expand further on
these two strands of learning.

3.2.1 Cooperative learning

Many authors have reported on the use of cooperative learning. Norman, Rose and
Lehmann (2004) review and categorise 56 cooperative learning publications in the
business disciplines that provide accounting educators with a resource to implement
cooperative learning strategies in their classrooms. Lindquist and Abraham (1996)
report that the benefits of cooperative learning include positive self-esteem, perceived
achievement and interpersonal skill-building. Clinton and Kohlmeyer (2005) also
report benefits such as better enthusiasm to learn, increased interest in the subject,
and an enhancement in students’ problem-solving skills through the application of
cooperative learning within a group of undergraduate cost accounting students.

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Teaching methodology in accounting education

Several other authors affirm the positive results achieved, especially in developing
the necessary technical and pervasive skills. Hwang, Lui and Tong (2008) investigated
the benefits of cooperative learning strategies in a classroom that was using traditional
lectures (thus passive learning) by comparing the students’ knowledge levels (application
or analysis abilities) with those of students taught through cooperative learning. This
study, which was a replication and an extension of prior research, finds that the students
in the cooperative learning group significantly outperformed the group being taught
traditionally, in terms of their assessment scores at both knowledge levels. In another
study, Ballantine and McCourt Larres (2009) examine British final-year, undergraduate,
accounting students’ perceptions of their learning outcomes regarding their interpersonal
and communication skills and ask them to compare traditional and cooperative learning
methods. Findings reveal that except for conflict resolution skills, cooperative learning
is significantly more effective at enhancing interpersonal and communication skills than
simple group-learning. Ballantine and McCourt Larres (2009) identify the pitfalls of
the cooperative learning method as the high administrative burden of large classes on
instructors and, from the students’ perspective, the incapability to prepare for or even
join group sessions due to other responsibilities.

3.2.2 Group learning

Dyball, Reid, Ross and Schoch (2007) conducted a study among Australian students to
validate prior research affirming the students’ positive perceptions about the learning
benefits of group work in a second-year management accounting course. In addition,
Ballantine and McCourt Larres (2007) evaluated group work to determine how it
develops teamwork, self-management, planning and organisation skills in managerial
accounting students in respect of students’ attitudes towards the assessment of group
work and the use of learning logs. They find that students have a positive attitude
towards group assessment and skills development, but have negative attitudes about
the use of group and individual learning logs.
In the experience of the authors of this chapter, a common challenge associated
with group learning is the ‘free-rider problem’ where certain group members contribute
very little (if any) to the success of the group, but still obtain the group’s mark because
the group is often assessed and not the individual group members. However, Clinton
and Smith (2009) describe how to let students take ownership of their group learning
by letting them develop their contracts and peer-evaluation methods to counteract
this challenge.

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3.3 PROBLEM-BASED LEARNING

The traditional method of teaching accounting involves providing students with all
the required information. Thus they are not required to search for the information
needed to solve specific accounting-related problems. However, this is not the case
in professional accounting practice. It implies that problem-based learning methods
need to be introduced within the accounting discipline where the emphasis is placed
on the importance of questioning as a method of gathering the required information
to solve specific problems (Stanley & Marsden, 2012). Johnstone and Biggs (1998)
recommend that accounting educators should only implement problem-based learning
teaching methods after students have acquired basic technical accounting knowledge.
Besides, students should explicitly be taught appropriate problem-solving strategies
before they are expected to apply it. These strategies should encourage innovative
approaches to problem-solving.
Edmonds, Edmonds and Mulig (2003) investigated the effect of applying the
problem-based learning method into accounting courses and found that the benefits of
this method to students by far overshadow the early complaints by students that prefer
the traditional lecture method. Research on problem-based learning by Milne and
McConnell (2001) indicates that it leads to an escalation in students’ critical thinking
abilities, their ability to self-direct learning and their motivation to learn. Problem-
based learning might potentially meet the call for accounting education to be more
about learning to find and classify information as it fosters the ability to recognise
and resolve unstructured problems in unfamiliar settings (Stanley & Marsden, 2012).

3.4 EXPERIENCE-BASED METHODS

Experience-based methods, such as case studies, simulations, games, role-play
and field experiences, address many of the limitations of the traditional paradigm
(see Figure 2.1). Experience-based methods accommodate a more complex and varied
approach to the learning process as they are interactive, promote working together
and learning from each other, and most importantly, they nurture active learning
(Ruben,  1999). The sections to follow highlight some examples of research studies
in the field of accounting education that explores the application and usefulness of
various experience-based methods.

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3.4.1 Case-based methods

Case-based methods have been widely advocated as a possible solution to many
apparent inadequacies in accounting education (Adler & Milne, 1997; Boyce,
Williams, Kelly & Yee, 2001; Cullen, Richardson & O’Brien, 2004). The potential
of case studies in accounting programmes is well recognised as a successful way to
develop new modules (Hassall et al., 1998) because they advance soft and pervasive
skills (Boyce et al.,  2001) and provide a link between university studies and the
working life (Milne & McConnell, 2001).
Weil, Oyelere, Yeoh and Firer (2003) and Weil, Oyelere and Rainsbury (2004)
use case studies to develop core finance and accounting-related competencies. Their
results show that case studies expose students to real-world complexities that enhance
their learning and, in particular, their decision-making and thinking skills. Focusing
on empirically-based case studies, Cullen et al. (2004) developed a case study that
combines problem-based learning with an actual research case study. Accounting
students are required to role-play the solution. This study indicates that case studies
are perceived to develop research skills.
Ballantine and McCourt Larres (2004) investigate whether students with prior
part-time work experience perceive the benefits of a case study dealing with accounting-
related problems differently from students with no prior work experience. Although
no significant differences in perceptions were reported, both groups of students
recognised that the case study was beneficial. Also, Van der Merwe (2013) uses a case
study and business simulation assignment to develop and assess the professional skills
of third-year accounting students. Van der Merwe (2013) suggests that accounting
educators should use more assignments of a similar nature because the students enjoy
the case study and find it to be beneficial and valuable in the development of their
professional skills. However, educators are warned to carefully consider the problem
of time constraints and the need for additional support that marred the students’
experience and impaired the level of learning.

3.4.2 Simulations
Simulations are found to be beneficial within the education of accountants as they
provide students with the opportunity to ‘learn by doing’ (Wynder, 2004). Moreover,
simulations also support the development of problem-solving skills because they
encourage students to analyse problem-based scenarios to formulate suitable solutions
(Springer & Borthick, 2004).

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CHAPTER 2 | Herman Viviers & Rikus de Villiers

Lightbody (1997) developed an activity-based simulation in cost and management

accounting to integrate management accounting theory and practice. Students’
comprehension of management accounting subjects improved, and their participation
and enthusiasm for management accounting topics in class increased.
Within the context of business simulations, Wynder (2004) developed a computerised
business simulation for second-year management accounting students that allows
students to actively engage with the subject and with the specific environment to
develop creative solutions to unique business problems. Besides, Wolmarans (2006)
conducted a study to examine the value added by business simulations as perceived by
students in a financial management course. It was found that the business simulation
benefited students by helping them to obtain a better holistic financial view of a
company, to encourage teamwork and learning in groups, to enhance decision-making
skills, and to allow them to learn to think in terms of profitability and understanding
financial statements. Challenges experienced by students were that the time allocated
to complete the simulation was too short and that, in some instances, group dynamics
first had to be sorted out before effective decisions could be taken.
Furthermore, Rudman and Kruger-van Reenen (2014) developed a management-
accounting simulation in the form of a business-plan project with the learning
objective of integrating management accounting with information technology and
exposing students to real-life business experience. The simulation was found to enhance
problem-solving competencies, to help to conceptualise management accounting and
to make the theory more practical, and students valued the exposure to a practical
approach. Students found the simulation to be time-consuming; time required to
complete the simulation was noted as a significant constraint, and the study showed
that students were not comfortable with working in groups.
More recently, De Villiers (2015) developed a simulation for teaching auditing that
incorporates all the variables in the teaching-learning environment. The simulation
involves an educator, a student, a classroom environment and the auditing subject
content. It was found that this simulation may help to change auditing education as it
improved the students’ perceived competence levels in both auditing and assurance, as
well as the various soft and pervasive competencies (De Villiers, 2015:308).

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Teaching methodology in accounting education

3.4.3 Game-based interventions

The use of games as an active learning technique within accounting education
heightens students’ scores for core skills learned in the classroom (Adler & Milne,
1997). It increases students’ motivation to prepare in advance for class (Cook &
Hazelwood, 2002) and intensifies the students’ need to engage in critical thinking
(Haywood, McMullen & Wygal, 2004). Examples are provided below to illustrate the
variety of formats in which game-based interventions could be applied.
Fouché and Visser (2008) developed a creative teaching method in the form
of a board game in an attempt to improve first-year accounting students’ interest,
knowledge and skills in financial accounting. This board game was found to be an
effective teaching method to simulate reality and to strengthen the link between
theory and practice. Furthermore, Fouché and Visser (2008) reported that a board
game intervention could be applied in setting a favourable learning environment,
to enhance the development of technical competencies and soft skills and also to
broaden students’ view of the role of the professional accountant.
Viviers and Louwrens (2014) developed an intervention structured in the form
of a game-show intervention. This intervention required accounting students at the
honours level to participate within teams in innovative subject-specific as well as
subject-integrated games with the main aim of developing students’ pervasive skills.
This intervention increased students’ perception of the importance of pervasive skills,
encouraged teamwork and enhanced their critical thinking skills. Challenges in
the application of this intervention were the language and communication barriers
experienced by students when they received instructions and questions from the
presenters of the various games.
Lastly, Viviers, Fouché and Reitsma (2016) applied gamification as a vehicle
to promote active learning. In their intervention, tax students participated in an
educational game (‘The Amazing Tax Race’) that comprised various tax-related
activities that required students to apply their knowledge of tax within time constraints
to develop pervasive skills.
It is, therefore, clear that game-based interventions allow educators to be creative
and innovative in their design of teaching methodology to improve alignment with
the target learning outcome(s). This type of teaching method is also appealing to
Generation Y students as they are actively (physically, mentally and emotionally)
engaged throughout the learning process (Viviers, 2016b).

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CHAPTER 2 | Herman Viviers & Rikus de Villiers

3.4.4 Role-play
Role-play could be described as the process of ‘self-monitoring’ where students need
to observe and regulate how they interact and behave in particular circumstances
(Baruch, 2006:47). Rudman and Terblanche (2011) developed various role-play
activities at suitable academic levels for three different undergraduate years for
accounting students. The real-world role-play activities were aimed to assist students
in externalising and conceptualising different theoretical auditing concepts. They
found that the use of role-plays can add value to audit education as role-playing assist
in providing practical context and application of theoretical models.

3.4.5 Field experiences

Field experience is a teaching method that bridges the gap between the classroom
and the actual workplace (Collins, 2002). Similar to industrial training opportunities,
service learning or work-integrated learning, a field experience comprises an
internship, work placement or practical experience over a limited time (Stanton, Giles
& Crux, 1999). Numerous studies have highlighted the benefits for both employers
and students from field experiences and industrial training arrangements (Cannon &
Arnold, 1998; Richardson & Blakeney, 1998; Paisey & Paisey, 2010).
Webb, De Lange and O’Connell (2009) used an international tour designed for
accounting students at an Australian University to study international accounting
standards by visiting several countries (i.e. Germany, France and Great Britain) and
business organisations. This teaching method is grounded in experiential learning that
leads to a global and life experience to help students understand how accounting
standards have been implemented within various settings. However, they highlight the
fact that such a teaching method is costly. Also, Maelah, Aman, Mohamed and Ramli
(2012) conducted a study amongst accounting students in Malaysia who participated
in an industrial training opportunity. The study found that students developed various
soft skills, such as time management, oral communication and teamwork, while
students perceived that the industrial training experience gave them real-life work
experience as an accountant.

3.5 PROJECT-BASED LEARNING

Stainbank (2003) implemented a project as part of a third-year financial accounting
course that required students to choose a company from the Financial Mail’s list of

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Top 300 South African industrial companies and to obtain its annual report. Students
had to interpret the financial statements critically and had to apply concepts to
various questions. The research aimed to obtain students’ perceptions of the project
to improve it for future use. Stainbank found that students reacted positively to the
project as it exposed them to the practice of an unknown business environment. Other
benefits included a better understanding of the practical implications of financial
statements and other reports that commonly form part of annual reports. Some of
the main challenges experienced by students were under-estimating the time required
to complete the project and dealing with ‘freeloaders’ (group members not pulling
their weight).
Later on, Stainbank (2005) again investigated students’ perceptions on the
usefulness of an annual-report assignment as a teaching method, but this time the
research focused on whether the project could develop accounting-related skills and
knowledge. The project required students to select the annual report of a Top 150 JSE-
listed company and then to answer questions on aspects of financial and managerial
accounting, finance, auditing and taxation. Students indicated that they benefited
because the assignment allowed them to envisage different theoretical concepts after
exposure to the practical business environment.

3.6 METHODS USING DIFFERENT TEACHING AIDS

(BLENDED LEARNING)
The approach of combining various delivery methods and Information and
Communications Technology-media (ICT) is referred to as the ‘blended-learning’
approach. Thus, blended learning is mostly associated with virtual-learning
environments and is especially popular in distance-learning programmes. However,
various studies highlight the challenges in the use of ICT.
Prinsloo and Van Rooyen (2007) explored the viability of using a blended-
learning approach in a second-year accounting course at a distance-learning university
in South Africa and found that students were more engaged and successful. The main
challenge was students’ access to computers and online environments.
The application of student-response-system (SRS) technology and its effect on
managerial accounting students’ academic performance were investigated by Edmonds
and Edmonds (2008). They found that SRS technology encourages active learning
where students had to communicate with the instructor using wireless-response pads

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CHAPTER 2 | Herman Viviers & Rikus de Villiers

and that it increases academic performance. However, these types of technology

application are expensive and not generally available to all instructors.
Nouri and Shahid (2008) evaluated the consequence of providing PowerPoint
lecture summaries to accounting students in two sections within an accounting
principles module. One group was provided with PowerPoint lecture notes and the
other group not. The study found no difference in exam performance. It was interesting
to note that the group of students who did not receive PowerPoint lecture notes rated
the instructor to be meaningfully more effective, efficient and more sensitive to their
needs; a clear indication of how the teaching medium could affect the method of
teaching, and supports the idea that the medium only supports the method.
The last example is the study undertaken by Moustafa and Aljifri (2009). They
compared the grades of managerial accounting students within two groups (a control
group and a treatment group) on three different topics within their course to examine
the difference between the traditional delivery method (for the control group)
against traditional learning, cooperative learning and laptop-active learning (for the
treatment group). They found that students in the treatment group had significantly
higher scores when they used laptop-active learning than cooperative learning and
traditional learning.

4. FAC TORS TO CONSIDER AND RECOMMENDATIONS

Selecting the most appropriate teaching methodology within a particular accounting
course module is no easy task as many variables need to be considered. The first step
is to select the teaching approach to be followed. Friedlan (1995) found that the
teaching approach used significantly impacts the perceptions of students as students
exposed to a non-traditional course (mini-cases, classroom discussions and contextual
material) showed more sensible perceptions when compared to students exposed to
a more traditional course (lectures and a highly technical approach). It is therefore
suggested that the student-centred approach within the training of professional
accountants is indispensable.
West and Saunders (2006) suggest that student-centred principles should be
incorporated into accounting modules by changing the learning methods. However,
adjusting existing educational practices requires more than only placing the student
in the centre, as it also requires a change in the teaching and learning philosophy
of educators themselves. The choice of teaching methodology generally depends on

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factors such as the educational philosophy, classroom demographic, subject area(s),

institutional or departmental mission statements, the availability of technology
necessary to implement a particular method, students’ learning styles and their
motivation (Bonner, 1999). Bonner (1999) explains that teaching methods should
primarily be selected based on the types of learning objectives to be achieved. Learning
objectives will vary according to the circumstances necessary to achieve them, and it
may, therefore, be necessary to elect not only one but various teaching methods. People
are generally best motivated to learn something if they perceive a clear need to know
it (Albanese & Mitchell, 1993). Therefore, it is suggested that accounting educators
should demonstrate to students the relevance of content and put into perspective how
the choice of a specific teaching method supports the specific learning outcome.
The strengths of the various teaching methodologies suggest that the following
should be present in the teaching methodology elected to address the skills and
competencies that accounting students require (Fouché, 2013). The method should:
 be student-centred;
 incorporate a relatively unstructured learning environment;
 deal with a broad spectrum of content;
 have lecturers who are facilitators, while the students should be active inquirers
who progress towards life-long learning;
 allow self-study at the students’ pace to some degree, and let the students accept
responsibility for their studies;
 incorporate experience from practice to make learning relevant and interesting;
 focus on the competencies required of students;
 allow students to work with and to learn from their peers;
 actively involve the students in the learning process; and
 incorporate appropriate multimedia and technology.
 Based on the latter list, it is submitted that the teaching methodologies that
would incorporate the strengths, mentioned above, fall under the modern
paradigm within the student-centred approach by using active learning methods
as discussed under section 2.2.

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CHAPTER 2 | Herman Viviers & Rikus de Villiers

5. CONCLUSION
As the world of business and accounting evolves and the needs of students, professional
bodies and employers are regularly influenced by variables such as changes in technology
and the generation type, teaching methods applied by accounting educators should
be evaluated and reviewed regularly. The world is evolving at rapid speed, and if
accounting education does not adapt to change in time, the whole profession might
be in danger. Reflective input and feedback from both students and educators should
be obtained and incorporated to change, update or modify teaching methods and
strategies to keep it relevant and to make it more effective; only possible with the
support of university management, who should afford accounting educators sufficient
time and incentive to reflect on and continuously improve their teaching practices.
Essentially the institutional mission must reflect the desire to educate students in a
manner that will not only impart knowledge, but that will create life-long learners that
can think logically and critically.
It is suggested that research in respect of teaching methodologies within the scope
of accounting education should continue to develop and evaluate teaching methods
that aim to:
 bridge the gap between theory and practice,
 help students to conceptualise theory,
 assist students in seeing the bigger picture, and
 understand how individual concepts fit together in the integrated and real-world
of business.
This method creates the opportunity for accounting educators to continuously
research the area of teaching methodologies relevant in educating the professional
accountants of the future.

6. AREAS FOR FUTURE RESEARCH

From the review of the current body of knowledge of teaching methodology in
accounting education, the following were noted to be considered as areas for future
research.
We found that the majority of studies are conducted from the context of students
and how students perceive and experience different teaching methods, while very little
has been researched from the perspectives and context of the lecturer. Apart from the

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challenges faced by educators in applying different teaching methodologies, it would

be noteworthy to see how accounting lecturers perceive their roles, potential and
experiences in the development and implementation of different teaching methods.
These findings could also be compared between local academic institutions as well
as between South Africa and other countries in the broader accounting academic
community. It would also be of value to see how the culture of various institutions
may impact the effectiveness and appropriateness of various teaching methodologies.
Besides, we noted that active learning methods are mainly developed and evaluated
within the subject areas of financial accounting, auditing, managerial accounting and
finance. A gap in the literature on teaching methods applied within the scope and
subject field of taxation is identified. Furthermore, current studies tend to be subject-
specific, and it is suggested that more research be conducted on teaching methods that
will effectively integrate the major subjects within accounting courses.
Furthermore, limited research has been conducted in South Africa on student
perceptions of their abilities, the measurement of students’ academic self-efficacy,
and how self-efficacy could impact performance within the learning environment of
accounting education. These factors could guide the implementation of new teaching
methodologies and instructional methods that support self-regulated and life-long
learning strategies to enhance academic performance through more motivated and
self-confident accounting students.
In general, most research studies investigate teaching methods to be applied for
introductory accounting courses, focusing on undergraduate students; providing the
opportunity for further research studies to be conducted about teaching methods
focusing on higher cognitive skills suitable for postgraduate accounting students where
constraints like less available class time and overloaded curriculums (especially in the
South African environment) could have a different dynamical impact on teaching
methodologies and strategies.

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