A Predictive Survey which Guides Students to the Appropriate Learning Environment for Successful Completion of a Financial Accounting Course

• In Event: Reception with ELS Posters
  In Poster Session: ELS Poster Session and Friday Reception

Abstract

College offerings of accounting principles (Financial Accounting) courses online have been increasing as more undergraduate programs offer students’ choices in learning environments: traditional, hybrid, and online. For many courses, students are as successful in an online environment as a traditional. However, based on previous research and anecdotal evidence online accounting courses seem to be especially difficult for students to succeed. Research and theories have been explored about why this may happen but there is not much research providing a solution. This research seeks to find a tool for students, academic advisors and professors to utilize which would help them better predict the format that facilitates the students’ success and satisfaction with the learning experience (traditional, hybrid, or online -- accounting principles course).

According to the learning style theories (as defined by Felder-Solomon 2004), our research will include finding the correlations between learning styles, autonomous learning (as defined by the Self Determination Theory by Deci and Ryan), and learning outcomes (as defined by Fillion et al 2009). The authors are developing a model used to create a final survey which could predict a students’ success in a given learning environment. The model currently being tested includes a dependent variable of student learning outcomes and three independent variables of the learning environment, learning style of the student, and a construct measuring student’s level of autonomous learning ability.

The method of this research is to use the same survey in the accounting principles courses in each of the learning environments. The pre-survey is a combination of two published surveys measuring student autonomy, student motivation and learning styles. The post-survey is a combination of the same two surveys including the same questions in the pre-survey but with additional information on professor teaching practices, learning effectiveness, student satisfaction, student anxiety, and participation. The intention is to use the results from the two terms of surveys and create a predictive survey for students to use in the Fall 2013 registration. The survey should assist students in determining the most useful learning environment for completing an accounting principal course successfully.

Authors

• Amy Canghran Bourne, Oregon State University

• Marcia Obrien, Roberts University