Developing a Model for Improving the Quality of Accounting Education by Analyzing Teaching Methods Using Grounded Theory

Subject Areas : Educational Psychology

Abdolrasoul rahmanian koushkki ¹ , Bahram barzgar barzgar ² , esmaeil kamalirad ³

1 - Boushehr
2 - Boushehr
3 - Boushehr

Received: 2019-11-18 Accepted : 2020-03-03 Published : 2020-02-20

Keywords: teaching method, Grounded Theory, The quality of accounting education,

Abstract :

One of the most important concerns of executives is the need for training accountants to meet the needs of organizations. In recent years, the issue of the quality of education and teaching has been viewed as major issues in educational systems, one of the most important component that has been taken into consideration in the quality of the universities is teaching methods. This study aimed to Improving the Quality of Accounting Education by Analyzing Teaching Methods, which was conducted using qualitative research methodology and using a strategy based on the grounded theory. In this regard, semi-structured interviews with 21 accounting professors and experts were carried out using purposeful approach and application of theoretical saturation criterion. To obtain the reliability and validity of the data from two participants review method and review of non-participating experts in the research were used. The results of the data analysis were separated into separate concepts through three stages, open coding, axial coding and selective coding with the aid of maxqda2018 software, and 16 general categories were obtained. This paper presents the findings of the study within the paradigm model including: causal conditions (5 categories), pivotal phenomena (improving the quality of accounting education as a general teaching approach), strategies (2 categories), contexts (3 categories), intervening conditions (3 categories) and outcomes (4 categories) analyzed. The findings generally showed that the proper use of the components of teaching methods guarantees learning and improves the quality of teaching and ultimately the quality of accounting education.

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Alhebri, A. A. Q. (2017). "Impact of the Adequacy of Teaching Methods on Accounting Education Quality According to International Education Standards and National Requirements." International Journal of Management Studies, 4(4): 56-77.

Azimi, M. (2006). Participatory learning and its application in accounting education. Auditor, 8(34): 47-51[In Persian].

Baghoomian, R., & Rahimi Baghi, A. (2012). The Barriers of Accounting Education Development in Iran. Empirical Studies in Financial Accounting, 9(35): 69-91[In Persian].

Bedford N. M., & Shankir W. G. (1987). Reorienting accounting education. Journal of Accountancy, (August):84–91.

Blackmore, J. (2009). “Academic pedagogies, quality logics and performative universities: Evaluating teaching and what students want”. Studies in Higher Education, 34(8): 857-872.

Boyd, D; Boyd, C., & Boyd, W. (2000). Changing Accounting Teaching Practices in Iran (Translated by M. Khalili Iraqi, 2002). Accountant, 17(150): 65-68 [In Persian].

Carmona, S., & Trabeta, M. (2010). The Convergence of Financial Accounting Standards and the Need for Concept-Based Accounting Training (Massoud Gholamzadeh Ladari, Mohaddeseh Dezwarah and Niloufar Zahiruddin, 2011). Accountant, 28(236): 64-69 [In Persian].

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Corbin, J., & Strauss, A. (2008). Basics of Qualitative research techniques and procedures for developing Grounded Theory, 3th edition.

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Ghourchian, N. Gh. (2000). Details of Teaching Methods, Tehran: Metacognitive Institute of Thought [In Persian].

Hosseini Nasab, S. D; Daneshvar, Z., & Majidiani, M. (2009). Comparison of the efficiency of teaching methods in academic achievement of experimental sciences course for fifth grade elementary students in Zivieh region of Kurdistan province. Pooyesh, 7 (7): 45-62. [In Persian].

Hruska, I. (2018). "Methods to Efficiently Achieve High-Quality Teaching of Accounting at the University-A Teaching Innovation Evaluation." Journal of Educational Technology, 17(1): 113-124.

Jalili, L. (2006). Accounting Education Advances. Auditor, 8(34): 74-77 [In Persian].

Khajavi, Sh., & Mansouri, Sh. (2011). Optimal Combination of Teaching and Research: A Necessary Transformation in Accounting Education. Audit Knowledge, 11(5): 69-81 [In Persian].

Liaghatdar M. J., Abedi M. R., Jafari E., & Bahrami F. (2004). Effectiveness of Lecturing Teaching Method and Group- Discussion Teaching Method on Educational Achievements and Communicative Skills: A Comparative Study. IRPHE.; 10 (3): 29-55 [In Persian].

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Nasiri, E. (2012). "Accounting Education in the Labyrinth of Teaching Methods", Tenth Iranian National Accounting Conference (Pp. 223-261). Tehran, June 2012, Al-Zahra University. [In Persian].

Noravesh, I., & Mashayekhi, B. (2005). Educational Accounting Needs and Priorities of Management; Perceptual gap between academics and practitioners in accounting profession. Accounting and Auditing Reviews, 12(3): 133–161. [In Persian].

Rahnama Roodposhti, F; Vakili Fard, H. R., & Raeszadeh, S. M. R. (2009). Determining the Priorities and Educational Needs of Accounting Courses Content from the Perspective of Students, University Professors, and Professionals Providing an Effective Model. Accounting Researches, 1(4): 97-78 [In Persian].

Raluca, S. (2016). "Using Interactive Methods in Teaching Accounting." Studies in Business and Economics, 11(2): 130-139.

Richards, J. C. (2002), “Theories of teaching in language teaching”, In J. C. Richards & W. A. Renandya (Eds.), Methodology in language teaching: An anthology ofcurrent practices. Cambridge: Cambridge University Press.

Slaughter, R. A. (2011) . The Integral futures controversy. Journal of Integral Theory and Practice, 6(2): 105-111.

Safavi, A. (2016). Teaching methods, techniques and patterns. Tehran: Samt Publications. [In Persian].

Shabani, H. (2003). Educational Skills, Tehran: Post Publications [In Persian].

Shakari, A. (2012). The Impact of Participatory Learning on Students' Social Skills Development. Journal of Education Strategies, 5(1): 31-37[In Persian].

Strauss, A., & J. Corbin (1998). Basics of Qualitative Research: Grounded Theory Procedures and Techniques, (2nd ed.). Thousand Oaks, CA: Sage.

Sullivan, E. J. (1996). Teaching financial statement analysis: A cooperative learning approach. Journal of Accounting Education, 14(1): 107-111.

Urbancic, F. R. (2009). Individual and Institutional Contributors to Research in Accounting Education. The Accounting Educators’ Journal, 19(1): 21–44.

Varsono, S., Darmavan, A., & Risna, O. (2009). Teaching Principles of Accounting from a Mathematical Perspective (Translated by Ali Rahmani and Hamideh asna Ashari, 2011). Accountant, 28(232): 62-67 [In Persian].

Xiang, M. (2016). Improving the Quality of Learning in Accounting through Advice and Learning Experiences from Former Students. Advances in Accounting Education: Teaching and Curriculum Innovations, Emerald Group Publishing Limited: 18(1): 1-22.

 Zahorik, J. A., (1986), “Acquiring teaching skills”, Journal of Teacher Education, (March-April), 37(2): 21-25

 

Accounting Education Change Commission (AECC) (1990). Objectives of education for accountants: Position Statement Number One. Issues in Accounting Education, 2(5):307–312.

Albrecht, W., & Sack, R. (2000), Accounting Education, charting the course through a perilous future, American Accounting Association Sarasota, FL. 16(1):4-11.

Alhebri, A. A. Q. (2017). "Impact of the Adequacy of Teaching Methods on Accounting Education Quality According to International Education Standards and National Requirements." International Journal of Management Studies, 4(4): 56-77.

Azimi, M. (2006). Participatory learning and its application in accounting education. Auditor, 8(34): 47-51[In Persian].

Baghoomian, R., & Rahimi Baghi, A. (2012). The Barriers of Accounting Education Development in Iran. Empirical Studies in Financial Accounting, 9(35): 69-91[In Persian].

Bedford N. M., & Shankir W. G. (1987). Reorienting accounting education. Journal of Accountancy, (August):84–91.

Blackmore, J. (2009). “Academic pedagogies, quality logics and performative universities: Evaluating teaching and what students want”. Studies in Higher Education, 34(8): 857-872.

Boyd, D; Boyd, C., & Boyd, W. (2000). Changing Accounting Teaching Practices in Iran (Translated by M. Khalili Iraqi, 2002). Accountant, 17(150): 65-68 [In Persian].

Carmona, S., & Trabeta, M. (2010). The Convergence of Financial Accounting Standards and the Need for Concept-Based Accounting Training (Massoud Gholamzadeh Ladari, Mohaddeseh Dezwarah and Niloufar Zahiruddin, 2011). Accountant, 28(236): 64-69 [In Persian].

Corbin, J., & Strauss, A. (2014). Basics of qualitative research: Techniques and procedures for developing grounded theory, Sage publications.

Corbin, J., & Strauss, A. (2008). Basics of Qualitative research techniques and procedures for developing Grounded Theory, 3th edition.

Douglas, p., & Robert F. (2010)Dombrowski & R. Michael Garner & Kenneth J. Smith ، " The Accounting Education Gap " The CPA journal, 80(6): 6,8-10.

Fathi Azar, E. (2003). Teaching methods and techniques. University of Tabriz Publications [In Persian].

Ghourchian, N. Gh. (2000). Details of Teaching Methods, Tehran: Metacognitive Institute of Thought [In Persian].

Hosseini Nasab, S. D; Daneshvar, Z., & Majidiani, M. (2009). Comparison of the efficiency of teaching methods in academic achievement of experimental sciences course for fifth grade elementary students in Zivieh region of Kurdistan province. Pooyesh, 7 (7): 45-62. [In Persian].

Hruska, I. (2018). "Methods to Efficiently Achieve High-Quality Teaching of Accounting at the University-A Teaching Innovation Evaluation." Journal of Educational Technology, 17(1): 113-124.

Jalili, L. (2006). Accounting Education Advances. Auditor, 8(34): 74-77 [In Persian].

Khajavi, Sh., & Mansouri, Sh. (2011). Optimal Combination of Teaching and Research: A Necessary Transformation in Accounting Education. Audit Knowledge, 11(5): 69-81 [In Persian].

Liaghatdar M. J., Abedi M. R., Jafari E., & Bahrami F. (2004). Effectiveness of Lecturing Teaching Method and Group- Discussion Teaching Method on Educational Achievements and Communicative Skills: A Comparative Study. IRPHE.; 10 (3): 29-55 [In Persian].

Mirza Mohammadi, M. H. (2011). Teaching Methods and Techniques, Tehran: Pouran Research Publication [In Persian].

Nasiri, E. (2012). "Accounting Education in the Labyrinth of Teaching Methods", Tenth Iranian National Accounting Conference (Pp. 223-261). Tehran, June 2012, Al-Zahra University. [In Persian].

Noravesh, I., & Mashayekhi, B. (2005). Educational Accounting Needs and Priorities of Management; Perceptual gap between academics and practitioners in accounting profession. Accounting and Auditing Reviews, 12(3): 133–161. [In Persian].

Rahnama Roodposhti, F; Vakili Fard, H. R., & Raeszadeh, S. M. R. (2009). Determining the Priorities and Educational Needs of Accounting Courses Content from the Perspective of Students, University Professors, and Professionals Providing an Effective Model. Accounting Researches, 1(4): 97-78 [In Persian].

Raluca, S. (2016). "Using Interactive Methods in Teaching Accounting." Studies in Business and Economics, 11(2): 130-139.

Richards, J. C. (2002), “Theories of teaching in language teaching”, In J. C. Richards & W. A. Renandya (Eds.), Methodology in language teaching: An anthology ofcurrent practices. Cambridge: Cambridge University Press.

Slaughter, R. A. (2011) . The Integral futures controversy. Journal of Integral Theory and Practice, 6(2): 105-111.

Safavi, A. (2016). Teaching methods, techniques and patterns. Tehran: Samt Publications. [In Persian].

Shabani, H. (2003). Educational Skills, Tehran: Post Publications [In Persian].

Shakari, A. (2012). The Impact of Participatory Learning on Students' Social Skills Development. Journal of Education Strategies, 5(1): 31-37[In Persian].

Strauss, A., & J. Corbin (1998). Basics of Qualitative Research: Grounded Theory Procedures and Techniques, (2nd ed.). Thousand Oaks, CA: Sage.

Sullivan, E. J. (1996). Teaching financial statement analysis: A cooperative learning approach. Journal of Accounting Education, 14(1): 107-111.

Urbancic, F. R. (2009). Individual and Institutional Contributors to Research in Accounting Education. The Accounting Educators’ Journal, 19(1): 21–44.

Varsono, S., Darmavan, A., & Risna, O. (2009). Teaching Principles of Accounting from a Mathematical Perspective (Translated by Ali Rahmani and Hamideh asna Ashari, 2011). Accountant, 28(232): 62-67 [In Persian].

Xiang, M. (2016). Improving the Quality of Learning in Accounting through Advice and Learning Experiences from Former Students. Advances in Accounting Education: Teaching and Curriculum Innovations, Emerald Group Publishing Limited: 18(1): 1-22.

 Zahorik, J. A., (1986), “Acquiring teaching skills”, Journal of Teacher Education, (March-April), 37(2): 21-25