The Effect of Cooperative Learning on Students’ Attitude in First-Year Principles of Accounting Course

• In Event: Reception with Effective Learning Strategies Displays

Abstract

Prior studies on the effectiveness of cooperative learning techniques on accounting education have been mixed (Hite (1996), Caldwell, Weishar, & Glezen (1996), Lancaster & Strand (2001), Gabbin & Wood (2008), and Opdecam & Everaert (2012)). This study illustrates a way to implement cooperative learning to improve students’ interest in learning accounting for a first year Principles of Accounting course. The implementation of cooperative learning is based on two lines of literatures: (1) the Cooperative Base Group (BG) discussed in Johnson, Johnson, & Smith (2006), and (2) student attention on learning discussed in MacManaway (1970), Bligh (2000), and Middendorf & Kalish (1996). In particular, the Cooperative BG is semester-length cooperative learning group with stable membership. At the beginning of the semester, Cooperative BGs are formed with team members selecting different roles within each team. During the semester, following student attention on learning literature, i.e., student attention on listening to lectures decreases overtime and about 80 percent of students find 20-30 minutes to be the maximum length of lecturing to which they can attend (Bligh (2000)), the instructor monitors BG-based in-class exercises after 20-30 minutes of lectures and/or illustrations for each class. The survey results show that even though students are neutral in “like” accounting, they agree that cooperative learning in BG helps them maintain interests and attention in accounting, which implies that attention-focused cooperative learning has a positive impact on students’ interest in learning accounting.

Author

• Chan Du, University of Massachusetts-Dartmouth