IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v48y2019icp12-21.html
   My bibliography  Save this article

Do, reflect, think, apply: Experiential education in accounting

Author

Listed:
  • Butler, Maureen G.
  • Church, Kimberly S.
  • Spencer, Angela Wheeler

Abstract

Experiential education can facilitate student critical thinking improvement. However, this method is more than learning by doing, active learning, simulations, or incorporating real-world information in instruction. Instead, it requires students to Do, Reflect, Think, and Apply. Thus, the additional planning and preparation required may discourage instructors transitioning from lecture to experiential delivery. This teaching note provides resources to help accounting instructors adopt or design experiential learning activities for their courses. We provide background and features of experiential learning, identify relevant accounting-specific experiential learning articles, and offer examples to help instructors adapt and evaluate experiential learning activities.

Suggested Citation

  • Butler, Maureen G. & Church, Kimberly S. & Spencer, Angela Wheeler, 2019. "Do, reflect, think, apply: Experiential education in accounting," Journal of Accounting Education, Elsevier, vol. 48(C), pages 12-21.
  • Handle: RePEc:eee:joaced:v:48:y:2019:i:c:p:12-21
    DOI: 10.1016/j.jaccedu.2019.05.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575117302336
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.jaccedu.2019.05.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Victoria Calvert & Rafik Kurji, 2012. "Service-Learning in a Managerial Accounting Course: Developing the ‘Soft’ Skills," American Journal of Economics and Business Administration, Science Publications, vol. 4(1), pages 5-12, January.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    3. Deborah F. Beard, 2007. "Assessment of Internship Experiences and Accounting Core Competencies," Accounting Education, Taylor & Francis Journals, vol. 16(2), pages 207-220.
    4. Tracey McDowall & Beverley Jackling & Riccardo Natoli, 2015. "Relationships between Vocational Interests and Learning Approaches to Advance the Quality of Student Learning in Accounting," Accounting Education, Taylor & Francis Journals, vol. 24(6), pages 498-513, December.
    5. Rebele, James E. & St. Pierre, E. Kent, 2015. "Stagnation in accounting education research," Journal of Accounting Education, Elsevier, vol. 33(2), pages 128-137.
    6. Stephen Loeb, 2015. "Active Learning: An Advantageous Yet Challenging Approach to Accounting Ethics Instruction," Journal of Business Ethics, Springer, vol. 127(1), pages 221-230, March.
    7. M. Huber, Marsha & Mafi, Shirine L., 2013. "Education par excellence: Developing personal competencies and character through philanthropy-based education," Journal of Accounting Education, Elsevier, vol. 31(3), pages 310-332.
    8. Dellaportas, Steven & Hassall, Trevor, 2013. "Experiential learning in accounting education: A prison visit," The British Accounting Review, Elsevier, vol. 45(1), pages 24-36.
    9. Chmielewski-Raimondo, Danielle A. & McKeown, Warren & Brooks, Albie, 2016. "The field as our classroom: Applications in a business-related setting," Journal of Accounting Education, Elsevier, vol. 34(C), pages 41-58.
    10. DeLaune, Laura D. & Rakow, Jessica S. & Rakow, K.C., 2010. "Teaching financial literacy in a co-curricular service-learning model," Journal of Accounting Education, Elsevier, vol. 28(2), pages 103-113.
    11. Patricia Everaert & Evelien Opdecam & Sophie Maussen, 2017. "The relationship between motivation, learning approaches, academic performance and time spent," Accounting Education, Taylor & Francis Journals, vol. 26(1), pages 78-107, January.
    12. Gordon Boyce & Sarah Williams & Andrea Kelly & Helen Yee, 2001. "Fostering deep and elaborative learning and generic (soft) skill development: the strategic use of case studies in accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 37-60.
    13. Gifford, Richard & Howe, Harry, 2012. "Rosie’s East End Restaurant: An experiential introduction to auditing," Journal of Accounting Education, Elsevier, vol. 30(2), pages 207-219.
    14. Martin Turner & Rachel Baskerville, 2013. "The Experience of Deep Learning by Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 22(6), pages 582-604, December.
    15. Beth Kern, 2002. "Enhancing accounting students' problem-solving skills: the use of a hands-on conceptual model in an active learning environment," Accounting Education, Taylor & Francis Journals, vol. 11(3), pages 235-256.
    16. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2016. "Accounting education literature review (2015)," Journal of Accounting Education, Elsevier, vol. 35(C), pages 20-55.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Elisabeth Sinnewe & Daifei (Troy) Yao & Laura De Zwaan, 2023. "Developing critical thinking: An examination of contemporary practices in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 403-425, March.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    3. Lafond, C. Andrew & Wentzel, Kristin, 2022. "Encouraging service learning and entrepreneurial thinking: PB&J sandwiches in a managerial accounting course," Journal of Accounting Education, Elsevier, vol. 60(C).
    4. Fernández-Pascual, Rosaura & Marín Jiménez, Ana & Pilar Fernández- Sánchez, María, 2021. "Visualisation of Perception of Experiential Activities in Business and Administration and Economy," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2021), Hybrid Conference, Zagreb, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021, pages 277-285, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    5. Maria Natasha Jostan & Ria Sandra Alimbudiono, 2020. "Student Academic Studies, Lifestyle and Prospect as Future Accountant," ACTA VSFS, University of Finance and Administration, vol. 14(2), pages 115-122.
    6. Gittings, Lara & Taplin, Ross & Kerr, Rosemary, 2020. "Experiential learning activities in university accounting education: A systematic literature review," Journal of Accounting Education, Elsevier, vol. 52(C).
    7. Aravind Reghunathan & Sridhar G, 2023. "Enjoy Your Favourite Book as a Movie: Using an Experiential Learning Exercise to Improve Student Understanding of Brand Extensions and Marketing Plan Preparation," IIM Kozhikode Society & Management Review, , vol. 12(1), pages 112-126, January.
    8. Sugahara, Satoshi & Cilloni, Andrea, 2021. "Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches," Journal of Accounting Education, Elsevier, vol. 56(C).
    9. Ida Verna, 2020. "Flexibility in Learning and Teaching Styles in an Accounting Course. “Deming Towards Kolb”," International Business Research, Canadian Center of Science and Education, vol. 13(11), pages 1-77, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Analysis of trends in the accounting education literature (1997–2016)," Journal of Accounting Education, Elsevier, vol. 41(C), pages 1-14.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    6. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    7. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2016. "Accounting education literature review (2015)," Journal of Accounting Education, Elsevier, vol. 35(C), pages 20-55.
    8. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.
    9. Grace Ji & Grace Wong & Dennis Taylor & Dessalegn Mihret, 2022. "Motivational appetites, cultural orientations and accounting students' learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2283-2312, June.
    10. Anctil, Regina & Grimm, Stephanie D. & Maloney, Mary M., 2020. "Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry," Journal of Accounting Education, Elsevier, vol. 51(C).
    11. Calabor, María Sol & Mora, Araceli & Moya, Soledad, 2018. "Adquisición de competencias a través de juegos serios en el área contable: un análisis empírico," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 38-47.
    12. Gittings, Lara & Taplin, Ross & Kerr, Rosemary, 2020. "Experiential learning activities in university accounting education: A systematic literature review," Journal of Accounting Education, Elsevier, vol. 52(C).
    13. Ayres, Douglas & Stanfield, Jason, 2019. "Pulling it all together: ACME trailers, a costing case," Journal of Accounting Education, Elsevier, vol. 46(C), pages 72-88.
    14. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    15. Tharapos, Meredith & Marriott, Neil, 2020. "Beauty is in the eye of the beholder: Research quality in accounting education," The British Accounting Review, Elsevier, vol. 52(5).
    16. Calabor, Mari Sol & Mora, Araceli & Moya, Soledad, 2019. "The future of 'serious games' in accounting education: A Delphi study," Journal of Accounting Education, Elsevier, vol. 46(C), pages 43-52.
    17. Sarkar, Sumantra & Gray, Joy & Boss, Scott R. & Daly, Emmet, 2021. "Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5," Journal of Accounting Education, Elsevier, vol. 54(C).
    18. Hughes, Susan B., 2017. "Student-authored IFRS teaching cases based on European Securities and Markets Authority reports: Experiences from case writing and subsequent classroom use," Journal of Accounting Education, Elsevier, vol. 41(C), pages 58-74.
    19. Rajasulochana, Subramania Raju & Senthil Ganesh, S., 2019. "Is assessing learning outcomes a trade-off in experiential learning? Integrating field visit with managerial economics course," International Review of Economics Education, Elsevier, vol. 32(C), pages 1-1.
    20. Samuel, Sajay, 2018. "A conceptual framework for teaching management accounting," Journal of Accounting Education, Elsevier, vol. 44(C), pages 25-34.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:48:y:2019:i:c:p:12-21. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.