Pru Marriott

A longitudinal study of undergraduate accounting students' learning style preferences at two UK universities

A learning style indicates a persons preferred way of learning. Students do not learn in the same way and a number of different learning style preferences exist which can change according to experience, i.e. a students learning style preference may change over time. For accounting students this experience varies according to the institution attended and the programme of study. This paper presents the results of a study of 410 students enrolled on an undergraduate accounting programme in 1998/1999 at two UK universities where students underwent different experiences. Their learning style preferences are analysed against background variables of gender, nationality and institution attended. Also the changes in learning style preferences of students enrolled on the first year in 1998/1999 and who completed their final year in 2000/2001 are analysed. The study shows that differences in learning style preferences exist and that learning style preferences change over time. The paper discusses the implications of these changes and calls for further work in the area.

Using Screencasts to Enhance Assessment Feedback: Students' Perceptions and Preferences.

In the UK, assessment and feedback have been regularly highlighted by the National Student Survey as critical aspects that require improvement. An innovative approach to delivering feedback that has proved successful in non-business-related disciplines is the delivery of audio and visual feedback using screencast technology. The feedback on assessments can be recorded into a digital video, together with audio narration, which provides students with personalised comments in an easy-to-follow and comprehensible way. This paper reports the results of an investigation carried out in a UK university, using a mixed-method approach, into whether this type of feedback can be applied in a business and accounting context and whether the students’ perceptions of screencast technology are as positive as those reported in other studies. The findings reveal that students are very positive about the introduction of audio and visual feedback. The implications and limitations of the study and areas for further research are also discussed.

Experiential Learning – A Case Study of the Use of Computerised Stock Market Trading Simulation in Finance Education

Abstract Finance is a popular programme of study in UK higher education despite it being a challenging subject that requires students to understand and apply complex and abstract mathematical models and academic theories. Educational simulation is an active learning method found to be useful in enhancing students’ learning experience, but there has been limited pedagogic research attention on its use in finance education within the UK. This paper, utilising an on-line survey, provides a snapshot of the current usage of finance-related simulations across the 97 UK universities offering finance programmes. The paper also reports the findings of a case study that offers insights into the effectiveness of introducing computerised simulation into a postgraduate finance course from both a student and tutor perspective. It highlights an enhancing learning experience for students through concrete experience and reflective observation, increasing their understanding of difficult and complex finance concepts.

The banks’ uses of smaller companies’ financial information in the emerging economy of Vietnam: a user's oriented model

Purpose – The aim of this study is to provide insights into the factors affecting the banks’ use of financial information in financial statements of small- and medium-sized enterprise (SME) which has implications for the governance of these important organizations. Specifically, this study assesses the views of bank lending officers on their demand for and use of financial information relating to SMEs. Design/methodology/approach – The study uses the data collected from a quantitative study in the form of a postal questionnaire survey. The model is constructed based on the data collected and the use of structural equation modelling (SEM). Findings – The research finds that the main factor affecting the use of financial information is the directors’ perceptions of the role of accounting. Bank lending officers tend to use a great variety of sources of information to make lending decisions and do not rely on financial information provided by SMEs. Direct contacts with the SMEs were extensively used and were perceived as having a significant effect on the utility of information. Research limitations/implications – The limitation of the study lies in the relatively small sample of respondents and the response rate. Practical implications – The model is important as it can aid the banks’ understanding of the business activities of the smaller company sector. This leads to improved relationships between the banks and smaller companies and more positive lending decisions. Originality/value –The model is of interest to the banks and other parties. The model may also be of interest to accounting regulators and standard setters to clarify the issue of how financial information of smaller companies is used. The model implies the revision of the current reporting frameworks to improve the transparency of the corporate governance in SMEs in the context of the less developed reporting environment of transitional economies.

Accounting education – dedicated edition

This dedicated issue of Accounting Education contains a selection of papers originally presented at the 2015 Annual Conference of the British Accounting and Finance Association’s Special Interest Group on Accounting Education (AESIG). The annual conference was held at Manchester Metropolitan Business School, UK and hosted by Clare Guthrie, with invaluable input provided by the officers of the AESIG: Joan Ballantine (University of Ulster), Ellie Franklin (University of Middlesex), Pru Marriott (University of Winchester), Alan Sangster (Griffith University, Australia) and Greg Stoner (University of Glasgow). The conference attracted accounting educators from across the globe and 52 papers were presented on topics linked to technology, assessment and simulations, skills development, the profession and student engagement. Delegates welcomed the plenary speakers, Neil Marriott from Winchester University, UK, and Rick Dull from West Virginia University, USA, who presented interesting discussions on the ‘Teaching-Research Nexus in Accounting: an international comparison’ and ‘Observations from the Changing World of Accounting Education: Is Technology Friend or Foe?’, respectively. In the first paper of this edition Rob Jones explores how changes to research assessment and the emerging importance of research impact provide an opportunity for UK Business Schools to rebuild the academic capital of accounting education research. There has been a steady growth in UK accounting education and the professional training opportunities available to graduates, alongside a strong tradition of accounting education research. It appears, therefore, that a growing and developing accounting education sector has access to evidence-based research that influences theory and practice to inform its future development supported by an established community of accounting education scholars. However, accounting education research faces a number of challenges linked to its future direction, perceived quality and status. In his paper, Rob identifies, discusses and appraises significant factors shaping accounting education research in the UK. While the paper’s focus is on the UK, similar issues will be familiar to many accounting academics working outside the UK. The following two papers relate to the skills and competencies of trainee accountants in the UK. Accounting education research consistently identifies that the development of competency in generic skills is as important to a professional accountant on qualification as the development of technical competence and yet a skills expectation gap amongst accounting graduates is still being reported. In the first of these papers, Caroline Chaffer, drawing on constructivist theory, investigates the self-perceptions of generic skills competency of graduate and non-graduate UK trainee management accountants. Her findings suggest that existing training programmes are not developing the generic skills required and that alternative provision needs to be considered. The second paper looks beyond the trainee accountant perspective and investigates the convergence or divergence of the expectations of university educators, practitioner employers and the professional body on the desirable skills and attributes of graduate trainees. Using a mixed methods approach, Douglas Howcroft identifies an expectation gap between the three stakeholder groups due to conflicting views on the purpose of university education. The paper contributes to the growing debates about the general role of Higher Education in society and the role of university accounting educators in promoting graduate employability.