Routledge Companion to Accounting Education, Apr 2014
Perceptions of accounting can have a powerful impact on how students learn and on the outcomes of... more Perceptions of accounting can have a powerful impact on how students learn and on the outcomes of their learning. This impact is often negative. Students may enter their studies with stereotypical views of accounting as being dull, boring and associated with mathematics and rigid techniques which suggests a process of rote-learning and poor understanding. A constructivist view of learning acknowledges the importance of these perceptions. Learning is seen to be a active process of ‘meaning-making’ whereby what one already ‘knows’ about accounting has to be worked with to come to new understandings. This process involves a focus on the subjectivity inherent within accounting and the need for critical thinking and moral reasoning. This chapter investigates the nature of students’ perceptions of accounting, the difficulties inherent in changing what are often deeply-held beliefs and how perceptions may be changed through changes in learning environments and further research.
This study aims to identify how students’ epistemological beliefs or ways of knowing (comprising ... more This study aims to identify how students’ epistemological beliefs or ways of knowing (comprising cognitive, intrapersonal and interpersonal aspects) develop during work-based placement. Data comprises 32 semi-structured interviews with 17 business and accounting students at a United Kingdom university. Findings show that the taking of responsibility is the key stimulus for development: intrapersonally through a changing sense of self and interpersonally though changing relationships with others. A lack of cognitive development appears to arise from a student focus on how they participate within the workplace, rather than on their workplace practice. These findings support the need for a connective view of the curriculum: strengthening connections between formal (university) learning and informal (placement) learning, and between ‘vertical’ and ‘horizontal’ development. In particular, there should be an emphasis on the student’s ability to identify relationships between work experience, the knowledge and skills that underpin practice, as well as the context of participation.
The development of a capacity to engage in critical reflection is central to higher education. Ho... more The development of a capacity to engage in critical reflection is central to higher education. However, students vary in this capacity and its development requires students to move from an absolute towards a contextual way of knowing. Using 32 semi-structured interviews, this study identifies the ways of knowing of 17 business and accounting students at a large new United Kingdom (UK) university. In this study, absolute and transitional ways of knowing were found to be predominant. This appears to be significantly related to: (1) an extrinsic motivation for studying for a UK business or accounting degree and the desire to obtain a ‘good degree’; (2) a strong focus on the organisation of learning, rather than on what is learnt; and (3) a strong focus on, and an unquestioning attitude to, assessment. The implications of these findings for further research and pedagogy within higher education are discussed.
Scandinavian Journal of Educational Research, 1998
... Record Details - EJ578687. Title: What Is the "World" of Phenomenog... more ... Record Details - EJ578687. Title: What Is the "World" of Phenomenography? Full-Text Availability Options: ... Related Items: Show Related Items. Click on any of the links below to perform a new search. Title: What Is the "World" of Phenomenography? ...
... Placement students Degree Level 2 achievement Nature of placement employerChloe BABS 1 st Nat... more ... Placement students Degree Level 2 achievement Nature of placement employerChloe BABS 1 st National financial services company Emily BABS 2.1 National recruitment agency Holly BABS 2.2 Outsourced services provider ...
ABSTRACT Phenomenography is a methodology which has been quietly in¯ uential in research on highe... more ABSTRACT Phenomenography is a methodology which has been quietly in¯ uential in research on higher education, having been the basis of many studies of approaches to learning and student understandings of a wide range of concepts in a variety of disciplines. There is a need to ...
The paper describes the findings of a survey on the use of objective testing (OT) within first-ye... more The paper describes the findings of a survey on the use of objective testing (OT) within first-year undergraduate accounting courses within the United Kingdom. A key finding was that, although there is widespread use of OT, it is carried out in contexts which are unable to ensure quality. This paper highlights issues of quality in the provision of OT and provides a case study of how OT can be used effectively, both educationally and managerially. The paper also identifies areas for further research and, importantly, areas where institutions may benefit from collaboration in the use of OT.
This paper reports the findings of a phenomenographic research study which sought to identify stu... more This paper reports the findings of a phenomenographic research study which sought to identify students' approaches to learning introductory accounting and their conceptions of accounting. The fi ndings reveal that, in common with other disciplines, deep and surface ...
Page 1. Paper presented at the BAA Accounting Education Special Interest Group Conference, Univer... more Page 1. Paper presented at the BAA Accounting Education Special Interest Group Conference, University of Glamorgan, 23 – 25 May, 2007 Work-based placement learning and the development of a reflective capacity Professor Ursula Lucas and Dr. Phaik Leng Tan ...
... Thus Lucas and Meyer argue that phenomenographic and inventory research can be regarded as co... more ... Thus Lucas and Meyer argue that phenomenographic and inventory research can be regarded as complementary ... The notion of a 'workable equilibrium' is integral to Biggs (19871. Biggs J 1987 Student Approaches to Learning and Studying Hawthorn VIC Australian Council for ...
... Indeed, it appears that a focus on 'misconceptions' is a particularly good ... more ... Indeed, it appears that a focus on 'misconceptions' is a particularly good point of entry ... terms 'cash', 'profit' and 'depreciation' provided us with an insight into the difficulties that may ... explanation, involves, firstly, the identification of a basic issue or problem (eg periodicitythe need ...
Insights into students’ understandings of disciplinary concepts are fundamental to effective curr... more Insights into students’ understandings of disciplinary concepts are fundamental to effective curriculum development. This paper argues that a rounded picture of students’ understandings is required to support such development. It is argued that one element of this picture may be provided through the use of the Structure of Observed Learning Outcomes (SOLO) taxonomy which provides a normative structure for the identification of variation in students’ understandings. The paper describes a process whereby the de-contextualised SOLO descriptors can be contextualised within a discipline, illustrating this through the analysis of two key concepts within introductory accounting. The substantive findings indicate that the majority of students did not meet with lecturer expectations, i.e. they did not engage with the abstract nature of accounting and the formal reasoning required to support explanations. Moreover students’ responses include a variety of “misconceptions” that appear to arise from everyday/intuitive understandings of accounting and rote usage or mimicry of accounting terms. The paper concludes with a discussion of the pedagogic implications of both the theoretical framework and substantive findings, and identifies areas for future research.
This paper is concerned with a strand of educational research that seeks to support students in d... more This paper is concerned with a strand of educational research that seeks to support students in developing a better awareness and understanding of themselves as learners. Since it is difficult to ‘know’ our students individually there is value in knowing more about the dimensionality of variation within cohorts of students and the impact that this variation has upon their learning
Innovations in Education and Teaching International, 2004
The present study is concerned with how educators might support students in developing a better a... more The present study is concerned with how educators might support students in developing a better awareness and understanding of themselves as learners. The context for the paper is widening participation within higher education and the growth of first‐year ‘introductory’ modules, which are taught to large numbers of students, including both specialists and non‐specialists. Such large, heterogeneous student cohorts present particular challenges to educators. The paper describes how the Reflections on Learning Inventory (RoLI) may be used, in conjunction with a subject‐specific inventory, to identify the ways in which variations in student preconceptions about the subject are related to different types of learning processes. The paper then discusses the implications of the findings for pedagogic development. In particular, it proposes that course design should involve the development of student awareness and understanding about motivations and beliefs about the subject.
This paper is a summary of a presentation made at the 2010 Annual Conference of the British Accou... more This paper is a summary of a presentation made at the 2010 Annual Conference of the British Accounting Association's Special Interest Group on Accounting Education, held at Dublin City University. This presentation set out a case for a communal scholarship of teaching and learning within accounting and emphasised the role of autoethnographies within this process.
Routledge Companion to Accounting Education, Apr 2014
Perceptions of accounting can have a powerful impact on how students learn and on the outcomes of... more Perceptions of accounting can have a powerful impact on how students learn and on the outcomes of their learning. This impact is often negative. Students may enter their studies with stereotypical views of accounting as being dull, boring and associated with mathematics and rigid techniques which suggests a process of rote-learning and poor understanding. A constructivist view of learning acknowledges the importance of these perceptions. Learning is seen to be a active process of ‘meaning-making’ whereby what one already ‘knows’ about accounting has to be worked with to come to new understandings. This process involves a focus on the subjectivity inherent within accounting and the need for critical thinking and moral reasoning. This chapter investigates the nature of students’ perceptions of accounting, the difficulties inherent in changing what are often deeply-held beliefs and how perceptions may be changed through changes in learning environments and further research.
This study aims to identify how students’ epistemological beliefs or ways of knowing (comprising ... more This study aims to identify how students’ epistemological beliefs or ways of knowing (comprising cognitive, intrapersonal and interpersonal aspects) develop during work-based placement. Data comprises 32 semi-structured interviews with 17 business and accounting students at a United Kingdom university. Findings show that the taking of responsibility is the key stimulus for development: intrapersonally through a changing sense of self and interpersonally though changing relationships with others. A lack of cognitive development appears to arise from a student focus on how they participate within the workplace, rather than on their workplace practice. These findings support the need for a connective view of the curriculum: strengthening connections between formal (university) learning and informal (placement) learning, and between ‘vertical’ and ‘horizontal’ development. In particular, there should be an emphasis on the student’s ability to identify relationships between work experience, the knowledge and skills that underpin practice, as well as the context of participation.
The development of a capacity to engage in critical reflection is central to higher education. Ho... more The development of a capacity to engage in critical reflection is central to higher education. However, students vary in this capacity and its development requires students to move from an absolute towards a contextual way of knowing. Using 32 semi-structured interviews, this study identifies the ways of knowing of 17 business and accounting students at a large new United Kingdom (UK) university. In this study, absolute and transitional ways of knowing were found to be predominant. This appears to be significantly related to: (1) an extrinsic motivation for studying for a UK business or accounting degree and the desire to obtain a ‘good degree’; (2) a strong focus on the organisation of learning, rather than on what is learnt; and (3) a strong focus on, and an unquestioning attitude to, assessment. The implications of these findings for further research and pedagogy within higher education are discussed.
Scandinavian Journal of Educational Research, 1998
... Record Details - EJ578687. Title: What Is the "World" of Phenomenog... more ... Record Details - EJ578687. Title: What Is the "World" of Phenomenography? Full-Text Availability Options: ... Related Items: Show Related Items. Click on any of the links below to perform a new search. Title: What Is the "World" of Phenomenography? ...
... Placement students Degree Level 2 achievement Nature of placement employerChloe BABS 1 st Nat... more ... Placement students Degree Level 2 achievement Nature of placement employerChloe BABS 1 st National financial services company Emily BABS 2.1 National recruitment agency Holly BABS 2.2 Outsourced services provider ...
ABSTRACT Phenomenography is a methodology which has been quietly in¯ uential in research on highe... more ABSTRACT Phenomenography is a methodology which has been quietly in¯ uential in research on higher education, having been the basis of many studies of approaches to learning and student understandings of a wide range of concepts in a variety of disciplines. There is a need to ...
The paper describes the findings of a survey on the use of objective testing (OT) within first-ye... more The paper describes the findings of a survey on the use of objective testing (OT) within first-year undergraduate accounting courses within the United Kingdom. A key finding was that, although there is widespread use of OT, it is carried out in contexts which are unable to ensure quality. This paper highlights issues of quality in the provision of OT and provides a case study of how OT can be used effectively, both educationally and managerially. The paper also identifies areas for further research and, importantly, areas where institutions may benefit from collaboration in the use of OT.
This paper reports the findings of a phenomenographic research study which sought to identify stu... more This paper reports the findings of a phenomenographic research study which sought to identify students' approaches to learning introductory accounting and their conceptions of accounting. The fi ndings reveal that, in common with other disciplines, deep and surface ...
Page 1. Paper presented at the BAA Accounting Education Special Interest Group Conference, Univer... more Page 1. Paper presented at the BAA Accounting Education Special Interest Group Conference, University of Glamorgan, 23 – 25 May, 2007 Work-based placement learning and the development of a reflective capacity Professor Ursula Lucas and Dr. Phaik Leng Tan ...
... Thus Lucas and Meyer argue that phenomenographic and inventory research can be regarded as co... more ... Thus Lucas and Meyer argue that phenomenographic and inventory research can be regarded as complementary ... The notion of a 'workable equilibrium' is integral to Biggs (19871. Biggs J 1987 Student Approaches to Learning and Studying Hawthorn VIC Australian Council for ...
... Indeed, it appears that a focus on 'misconceptions' is a particularly good ... more ... Indeed, it appears that a focus on 'misconceptions' is a particularly good point of entry ... terms 'cash', 'profit' and 'depreciation' provided us with an insight into the difficulties that may ... explanation, involves, firstly, the identification of a basic issue or problem (eg periodicitythe need ...
Insights into students’ understandings of disciplinary concepts are fundamental to effective curr... more Insights into students’ understandings of disciplinary concepts are fundamental to effective curriculum development. This paper argues that a rounded picture of students’ understandings is required to support such development. It is argued that one element of this picture may be provided through the use of the Structure of Observed Learning Outcomes (SOLO) taxonomy which provides a normative structure for the identification of variation in students’ understandings. The paper describes a process whereby the de-contextualised SOLO descriptors can be contextualised within a discipline, illustrating this through the analysis of two key concepts within introductory accounting. The substantive findings indicate that the majority of students did not meet with lecturer expectations, i.e. they did not engage with the abstract nature of accounting and the formal reasoning required to support explanations. Moreover students’ responses include a variety of “misconceptions” that appear to arise from everyday/intuitive understandings of accounting and rote usage or mimicry of accounting terms. The paper concludes with a discussion of the pedagogic implications of both the theoretical framework and substantive findings, and identifies areas for future research.
This paper is concerned with a strand of educational research that seeks to support students in d... more This paper is concerned with a strand of educational research that seeks to support students in developing a better awareness and understanding of themselves as learners. Since it is difficult to ‘know’ our students individually there is value in knowing more about the dimensionality of variation within cohorts of students and the impact that this variation has upon their learning
Innovations in Education and Teaching International, 2004
The present study is concerned with how educators might support students in developing a better a... more The present study is concerned with how educators might support students in developing a better awareness and understanding of themselves as learners. The context for the paper is widening participation within higher education and the growth of first‐year ‘introductory’ modules, which are taught to large numbers of students, including both specialists and non‐specialists. Such large, heterogeneous student cohorts present particular challenges to educators. The paper describes how the Reflections on Learning Inventory (RoLI) may be used, in conjunction with a subject‐specific inventory, to identify the ways in which variations in student preconceptions about the subject are related to different types of learning processes. The paper then discusses the implications of the findings for pedagogic development. In particular, it proposes that course design should involve the development of student awareness and understanding about motivations and beliefs about the subject.
This paper is a summary of a presentation made at the 2010 Annual Conference of the British Accou... more This paper is a summary of a presentation made at the 2010 Annual Conference of the British Accounting Association's Special Interest Group on Accounting Education, held at Dublin City University. This presentation set out a case for a communal scholarship of teaching and learning within accounting and emphasised the role of autoethnographies within this process.
Phenomenographic research (especially that which aims to uncover student conceptions of key disci... more Phenomenographic research (especially that which aims to uncover student conceptions of key disciplinary concepts) is subjected to critical review on two main fronts. (1) We consider the adequacy with which research procedures for revealing student conceptions are stipulated. There are clear methodological requirements for the study of life worlds, not all of which phenomenography consistently meets. The product of phenomenographic research is to arrive at a structure of categories of description. This aim threatens to subvert entry into the actual student life world, which may well have less coherence than phenomenography requires. Additionally, phenomenography can show over-concern with 'authorized conceptions': student perceptions of the world are implicitly seen as deficient versions of the official views. The article advocates that phenomenographic research should give more active consideration to the process of research in revealing the actual lived worlds of students.
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Papers by Ursula Lucas