COOPERATIVE LEARNING AS A TEACHING STRATEG FOR ACCOUNTING: INTELLECTUAL SKILLS OF THE COGNITIVE DOMAIN TAXONOMY
DOI:
https://doi.org/10.21680/2176-9036.2018v10n1ID12296Keywords:
cooperative learning. Application. AnalysisAbstract
Professional qualification has been influenced by the demands of the labor market, which has required intellectual skills for professionals to be absorbed into the work environment. Among these skills, communication and social interaction are especially important. In this sense, the present research seeks to verify the contributions that cooperative learning can provide for the academic performance and communication skills of accounting graduates. In order to reach such objective, two intellectual abilities of Bloom´s taxonomy were chosen: application and analysis. In the application, the academic performance was verified through the Jigsaw cooperative learning strategy, and in the analysis, the written communication was investigated through the Cloze technique. The experiment was carried out with the academics of the seventh period of Accounting Sciences of a public university. The sample consisted of 34 students enrolled in the discipline of Fiscal Accounting. The collected data were analyzed using analysis of variance for the application and analysis category and the Tukey test. The results revealed that cooperative learning contributed to improved written communication skills; however, there was no significant difference in the application category (academic performance).
Downloads
References
ALONSO, C. M; GALLEGO, D. Aprendizaje y ordenador. Madrid: Dykinson, 2000.
ANDRADE, Cacilda Soares de. O Encino da Contabilidade nas Universidades Públicas do Brasil. São Paulo, 2002. Dissertação (Mestrado em Controladoria e Contabilidade), Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo.
ARONSON, E. The jigsaw calssroom. Beverly Hills: Sage, 1978.
AWAYIGA, J. Y.; ONUMAH, J. M.; TSAMENYI, M. Knowledge and skills development of accounting graduates: the perceptions of graduates and employers in Ghana. Issues in Accounting Education: an International Journal, Issue, n. 19, p. 139-158, 2010.
BORMUTH, J.R. A response to “it the degrees of reading power test valid or invalid?”
Journal of Reading, v.29, n.1, p.42-47, Oct. 1985.
CORNACHIONE JR. E. B. Tecnologia da educação e cursos de ciências contábeis: modelos colaborativos virtuais. 2004. Tese (Livre - docência) - Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, 2004.
CADWELL, Mary, B. WEISHAR, Judy; GLEZEN, G. William. The effect os cooperative learning on student perceptions of accounting in the principles courses. Journal of Accounting Education, v. 14, n. 1, p. 17-36, 1996.
CORREIA, Marisa; GOMES, Rogério; TOMÉ, Inês.Aprendizagem Cooperativa. Disponível em: http://www.educ.fc.ul.pt/docentes/ichagas/mi2/InesMarisaRogerioAvaliacaoRevLit.pdf. Acesso em: 10/04/2012.
DE LANGE, P.; JACKLING, B.; Gut, A. Accounting graduates perceptions of skills
emphasis in undergraduate courses: An investigation from two victorian universities. Issues in Accounting & Finance. v. 46, n. 3, p. 365, 2006.
DUNN, R. Learning styles: link between individual differences and effective
instruction. Issues in North Carolina Educational Leadership, v. 2, n. 1, p. 3-22, 1986.
FELDER, R. M. Matters of style. ASEE Prism, v. 6, n. 4, p. 18-23, Dec. 1996.
Disponível em: <http://www.ncsu.edu/felder-public/Learning_Styles.html>. Acesso
em: 05 set. 2006.
FERRAZ, Ana Paula C. Marcheti; BELHOT, Renato V. Taxonomia de Bloom: Revisão teórica e apresentação das adequações do instrumento para definição de objetivos instrucionais. Revista Gestão e Produção, São Carlos, v. 17, n. 2, p. 421-431, 2010.
HOSAL-ALKMAN, Nazli; SIMGA-MUGAN, Can. An assessment of the effects of teaching methods on academic performance of students in accounting courses. Innovations in education and teaching international, v. 47, n. 3, p. 251-260, ago. 2010.
HOWIESON, B. Accounting practice in the new millennium: is accounting education ready to meet the challenge? British Accounting Review, v. 35, n. 2, p. 69-104, 2003.
HWANG, Nen-Chen, R.; LUI, Gladie; WU TONG, Marian. Y. L. An empirical test of cooperative learning in a passive learning environment. Issues in Accounting Education, v. 20, n. 2, p. 151-165, maio. 2005.
IFAC. Framework for international education standards for professional accountants, 2009. Disponível em: <http://www.ifacnet.com/?q=framework+for+international+education+statements&utm_medium=searchbox>. Acesso em: 30 set. 2010.
IFAC. Handbook of International Education Pronouncements 2012 Edition. New York. Disponível em: <http://ifac.org>. Acesso em: 20 set. 2012.
JACKLING, B; WATTY, K. Generic skills. Issues Accounting Education: An International Journal, v. 19, n. 1-2, p. 1-3, 2010. Inssues in International Jounal of Academic Research in Education and Review, v. 4, n. 5, p. 150-157, nov. 2016.
JIMOH, A. G; DRIS, L. O; OLATUNJI, B. A. Effect of Jigsaw Cooperative Learning Strategy and Gender on Students’ Academic Achievement in Cost Accounting in Colleges of Education in Ogun State, Nigeria. International Journal of Academic Research in Education and Review, v. 4, n. 5, p. 150-157, nov. 2016.
JOHNSON, D. W.; JOHNSON, R. T.; SMITH, K. A. Cooperative learning: Increasing
college faculty instructional productivity. Higher Education Report n. 4, 1991.
JOHNSON, D. W.; JOHNSON, R. T.; STANNE, M. B. Cooperative learning methods: a meta-analysis. Working paper, University of Minnesota, may. 2000.
KAVANAGH, M.; DRENNAN, L. Graduate attributes and skills: Are we as accounting
academics delivering the goods? Issues Accounting & Finance Association of
Australia and New Zealand. Australia, 2007.
KAVANAGH, M.; HANCOCK, P.; HOWIESON, B.; KENT, J.; TEMPONE, I. 'Stakeholders’ perspectives of the skills and attributes for accounting graduates'. Issues Accounting & Finance Association of Australia and New Zealand. Australia, 2009.
KUNKEL, Gregory, J.; SHAFER, William, E. Effects of student team learning in undergraduate auditing courses. Journal of Education for Business, v. 72, n. 4, p. 97-200, mar/apr. 1997.
LANCASTER, Kathryn. A. S.; STAND, Carolyn, A. Using the team-learning model in a managerial Accounting class: An experiment in Cooperative Learning. Issues in Accounting Education, v. 16, n. 4, p. 549-567, nov. 2001.
LEAL, Douglas. T. B.; CARNACCHIONE JR., Edgard Bruno. A aula expositiva no ensino da Contabilidade. Contabilidade Vista & Revista, v. 17, p. 91-113, jul/set. 2006.
LIMA, Silene Jucelino de. Aprendizagem cooperative: um experiment no ensino de contabilidade. 2012. Dissertação apresentada ao Programa de Pós-graduação em Controladoria e Contabilidade da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo.
MARTINS, G. A.; THEÓPHILO, C. R. Metodologia da investigação científica para ciências sociais aplicadas. 2.ed. São Paulo: Atlas, 2009.
MARION, José Carlos. O ensino da Contabilidade. 2 ed. São Paulo, 2001.
NORMANA, C. S.; ROSEB, A. M.; LEHMANNC, C. M. Cooperative learning: resources from the business disciplines. Issues in Accounting Education, Issue, n. 22, p. 28-41, 2004.
PASSOS, I. C.; MARTINS, G. A. Métodos de sucesso no ensino da contabilidade. In: CONGRESSO USP CONTROLADORIA E CONTABILIDADE, 3, 2003, São Paulo. Anais... São Paulo: USP, 2003. Disponível em: <http://www.fecap.br/extensao/artigoteca/Art_008.pdf>. Acesso em: 05 fev. 2013.
RAVENSCROFT, Susan, P.; BUCKLESS, Frank, A; MCCOMBS, Gary, B.; ZUCKERMAN, Gilroy, J. Incentives in Student Team Learning: An Experimet in Cooperative Group Learning. Issues in Accounting Education, v. 10, n. 1, Spring: USA, 1995.
REBELE, J. E..An examination of accounting students perceptions of the importance of communication skills in public accounting. Issues in Accounting Education, n. 3, p. 41-50, 1985.
RICCIO, E. L; SAKATA, M. C. G. Evidências da Globalização na Educação
Contábil: estudo das grades curriculares dos cursos de graduação em universidades
brasileiras e portuguesas. Revista Contabilidade e Finanças. São Paulo: FEA/USP,
n. 35, p. 35 - 44, maio/ago. 2004.
RIDING, R.J.; RAYNER, S. Cognitive style and learning strategies: Understanding style differences in learning & behaviour. London: David Fulton Publishers, 1998.
SMITH, Joyce. V.D. Lan; SPINDLE, Roxanne, M. The impact of group formation in a cooperative learning environment. Journal of Accounting, ed. 25, p. 153-167, 2007.
SCHMIDT, J.; GREEM, B.; MADISON, R. Accounting department chairs perceptions of the importance of communication skills. Advances in Accounting Education: Teaching and Curriculum Innovations, p. 151, 2009.
TORRES, Patrícia, L.; ALCANTARA, Paulo, R.; IRLA, Esrom, A. F. Grupos consenso: uma proposta de aprendizagem colaborativa para o processo de ensino-aprendizagem. Revista Diálogo Cultural. Curitiba, v. 4, n. 13, p. 129-145, set/dez. 2004.
TULGAN, B. It’s Okay to Manage Your Boss: The Step-by-step Program for Making the Best of Your Most Important Relationship at Work. Hardcover: HarperCollins, 2010.
ZRAA, W.; KAVANAGH. M. HARTLE, R.T. Teaching accouting in the new millennium. In.: CAMBRIDGE BUSINESS AND ECONOMICS CONFERENCE. Anais… Cambridge, UK, jun. 2011. p. 01-23. Disponível em: < http://gcbe.us/2011_CBEC/data/Wahida%20Zraa1,%20Marie%20Kavanagh,%20R.%20Todd%20Hartle.doc>. Acesso em: 02 ago. 2013.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish in this magazine agree with the following terms:
Authors keep the copyrights and concede the right of its first publication to the magazine. The work piece must be simultaneously licensed on the Creative Commons Attribution Licence which allows the paper sharing, and preserves both the author identity and the right of first publication to this magazine.
Authors are authorized to assume additional contracts separately, to not-exclusively distribution of the paper version published in this magazine (e.g.: publish in institutional repository or as a book chapter), with the author identity recognition and its first publication in this magazine.
Authors are permitted and stimulated to publish and distribute their papers online (e.g.: in institutional repository or on their personal webpage), considering it can generate productive alterations, as well as increase the impact and the quotations of the published paper.
Creative Commons - Atribuição-NãoComercial-SemDerivações 4.0 Internacional.