First-year Accounting Research Articles

From frustration to fulfilment

Transaction analysis, the process of discerning which accounts are impacted (either increased or decreased) by a given transaction, is a fundamental accounting principle. While proficiency in this concept is vital for introductory accounting students, it poses a significant challenge for many. We addressed this hurdle using Excel and Excel VBA to develop a fully automated Journal Entry Learning Object (JELO) spreadsheet designed to aid first-year accounting students in grasping the intricacies of analyzing business transactions. Grounded in cognitive load theory (CLT), our spreadsheet based JELO provides a user-friendly interface that helps students develop their skills without becoming overwhelmed. Cognitive load theory, pioneered by John Sweller, suggests that learning is optimized when instructional materials reduce unnecessary cognitive load, allowing students to allocate their cognitive resources efficiently toward understanding and mastering the task at hand. CLT distinguishes between three types of cognitive load: intrinsic, extraneous, and germane (Sweller, Ayres, & Kalyuga, 2011). Intrinsic cognitive load refers to the inherent difficulty associated with a specific instructional topic (Sweller, J. 2010). In transaction analysis, the intrinsic load is naturally high due to the complexity of understanding the impact of transactions on various accounts. To manage this, JELO has three tiers of transaction questions. Students are allowed to progress to more complex transactions only after demonstrating proficiency with the lower levels. Extraneous cognitive load is generated by inefficient presentation of information to learners (Paas & Sweller, 2014). JELO minimizes extraneous load through its intuitive and interactive design. By providing clear instructions, a logical interface, and eliminating unnecessary information, JELO ensures that students can focus on the essential aspects of transaction analysis without being distracted by irrelevant information. Germane cognitive load refers to the mental effort required to create schemas and integrate new information into existing knowledge structures (Sweller et al., 2011). JELO enhances germane load by offering scaffolded and immediate feedback. This feedback is designed to reinforce correct responses and guide students through their errors with hints and explanations, facilitating deeper cognitive processing and better schema construction. Our goal was to make skill acquisition enjoyable and, more realistically, to reduce the pain of learning transaction analysis. The JELO offers an alternative to traditional “drill and practice” methods by providing an easy-to-use, interactive learning tool that dynamically adjusts the difficulty of its questions to match the student's skill level. This adaptive learning approach ensures that students are continually challenged just enough to promote learning without becoming overwhelmed. Additionally, JELO's feedback mechanism aligns with CLT principles by providing immediate positive reinforcement and corrective guidance. By doing so, it helps students build confidence and competence in transaction analysis, leading to a more effective and engaging learning experience. By incorporating principles of cognitive load theory, JELO ensures that students are neither under-challenged nor overwhelmed. This careful balancing of students’ overall cognitive load facilitates a more effective learning environment, fostering both proficiency and satisfaction in mastering transaction analysis.

Engaging First-year Accounting Pre-service Teachers in Learning through Social Media Groups

Engaging First-year Accounting Pre-service Teachers in Learning through Social Media Groups

First-year accounting students' experiences adjusting chalenges to university life

The object of research: to explores the adjustment experiences to university life of first year accounting students.
 Investigated problems: Adaptation challenges, to the university environment which creates significant stress, affect retention, academic performance, and social demands of first year students – all academic and social integrations are major challenges for first year students.
 The main scientific results: The findings for the study revealed that first-year accounting students report encouraging and undesirable academic and social adjustment experiences respectively. Encouraging academic adjustment experiences related to the availability of support from departmental personnel from the faculty. Undesirable academic experiences included lack of time management, and workload and independence issues.
 The area of practical use of the research results: Encouraging social adjustment included, among others, the introduction of mentors to first years, as well as a wellness center; on the other hand, undesirable social adjustment highlighted independence and disintegration. The study further suggests that universities, through their student support services and faculties, should have in place support strategies, as well as a programme, which promote the interaction of first year students within their institutions throughout their first year of study.
 Innovative technological product: According to the findings, the study recommends coordinated methods to ensure that the first year's accountings receive full support in order to help them successfully adapt to and fit into the new environment. The introduction of electronic platforms that allow first-year stakeholders to organize students and interact with their lecturers and other support structures like mentors and supplemental instructors (SI) a few weeks before the official class sessions is promoted. Additionally, it might be recommended for the wellness center to host workshops for freshmen on time management, managing the workload at the institution, and how independence can occasionally work against a student's academic wellbeing.
 Scope of the innovative technological product: Students in their first year of accounting at one of South Africa's technical universities served as the study's respondents.

Learning preference among accounting students of the University of Mindanao

Learning preferences are a way to enhance the learning experiences. Students can adjust learning processes and techniques if they understand the impact of different experiences. This study utilized cluster analysis to categorize the learning dimensions on the index of learning preferences of first-year accounting students at the University of Mindanao. A survey was conducted on accounting students, and a method of quantitative correlation was employed. Data were collected using a modified research questionnaire. To determine the learning preferences of first-year accounting students, the researchers use gender, age, and socio-economic status as indicators. The statistical treatments used to analyze and interpret data were principal component analysis and clustering analysis. The study's results indicated the following: (a) most students gain the most knowledge from what they hear; (b) the method that the students utilized is Auditory and Visual. In contrast, group and kinesthetic learning preferences are the students' least preferred.

Exploring accounting lecturers’ use of feedback as a teaching practice: a case of a South African university

This study examined feedback in South African university first-year accounting classes. Teachers' complex approaches are based on their subject matter and pedagogical competence and their views about learning. Among the many approaches is feedback teaching. Feedback is providing performance-related information during or after class sessions or tasks. Feedback improves teachers and students and restructures knowledge. Accounting education found cognitively determined feedback strategies that promote information retention. Cognitivism underpins this paper. Cognitivism and accounting education share intellectualism, critical thinking, deep learning and information retention, long-term memory, and complicated problem-solving. Accounting feedback improves fundamentals. Cognitivism dominates accounting education. This work used exploratory qualitative research. This study selected three first-year accounting professors from different campuses. Participants' feedback knowledge, practices, and challenges were collected through semi-structured interviews. Participant reactions validated the findings. Thematically evaluated data. The study examined feedback comprehension, implementation techniques, and challenges. Accounting professors use feedback differently, which affects teaching and learning. Participants also listed many challenges to their practice.

First-year Accounting students’ confidence levels during Covid-19: Evidence over a period of two years at a South African university

First-year Accounting students’ confidence levels during Covid-19: Evidence over a period of two years at a South African university

The Practical Connection

The Practical Connection

The Motives, Expectations and Preparedness of Learners Embarking on An Undergraduate Accounting Degree in South Africa

University success is impacted largely by the successful transition of students in their first year. This study’s objective is to identify the motives, expectations and preparedness of first-year accounting students enrolled for an accounting degree at the University Of the Western Cape (UWC) for higher education. Students’ motives, expectations and preparedness for higher education have been found to impact their success in their tertiary studies. A quantitative approach was used for this study. A questionnaire was administered to first-year accounting students at UWC during the first lecture of their first accounting module. Descriptive statistics was used in order to analyse the data obtained from the questionnaire. The findings include that students’ time commitments were aligned to that proposed by the university, that they were motivated by a mixture of internal and external factors and that they expected to grow intellectually as a result of studying B.Com (Accounting) at UWC but did not expect to develop better social skills. Educators should acknowledge the importance of and incorporate initiatives to develop the interpersonal skills in the training of accounting graduates. The study contributes to understanding the first-year experience of students studying at a historically disadvantaged institution in South Africa.

Demonstrating critical thinking in accounting: applying a competency framework

ABSTRACT Supporting students to demonstrate critical thinking skills while studying accounting is challenging. Researching how to do this is made more difficult because ‘[t]here is no single, agreed-upon definition of critical thinking within accounting education … ’ [Wolcott, S. K., & Sargent, M. J. 2021. Critical thinking in accounting education: Status and call for action. Journal of Accounting Education, 56, 100731. https://doi-org/10.1016/j.jaccedu.2021.100731; p. 2]. Terblanche and De Clercq [2021. A critical thinking competency framework for accounting students. Accounting Education, 30(4), 325–354. https://doi-org/10.1080/09639284.2021.1913614] have proposed a critical thinking competency framework for accounting students (TDC framework) that can be used to support research in this area. This framework involves certain skills and dispositions using terms and language grounded in the critical thinking literature. This study applies the TDC framework to a study of a first-year accounting unit at an Australian university, involving 101 students from five offerings of the unit over three years (2019–2021). Using phenomenography, evidence is provided of students demonstrating critical thinking skills and dispositions at an introductory level. The cognitive skills displayed are Interpretation, Analysis, Evaluation, Making inferences, Explanation, Self-regulation, and Challenge assumptions. The dispositions displayed are Confident in own ability to reason, Inquisitive, and Open-minded about divergent world views. This study used an integrated set of interventions grounded in the scholarship of learning and teaching. It provides evidence about how to support students to demonstrate critical thinking skills while studying accounting at university.

Factors affecting the level of learning satisfaction among first-year accounting students

In particular, “this research investigates the elements that influence students' happiness with their learning experiences in business school and accounting.” Following “a series of focus group sessions involving 45 university students,” the results of which were used to build an instrument for measuring student learning satisfaction, there were factors of student satisfaction determined from 550 students' responses, with all criterion receiving good marks from the students who participated. In addition, “it was discovered that gender and major had an effect on the relationship between the seven factors and students' reported” happiness with their education.

The impact of self-efficacy beliefs on first-year accounting students’ performance: a South African perspective

ABSTRACT This study measures the levels of self-efficacy beliefs to determine how this correlates with academic success in introductory tertiary accounting within a South African context. Also, self-efficacy beliefs are compared to determine if significant differences exist based on gender, academic language, type of study funding and different professional programmes studied. The study applies social cognitive theory and gathers quantitative data using questionnaires with statistical analysis to determine self-efficacy belief levels in a first-year accounting module. The means of several variables were compared via t-tests or ANOVAs. Hereafter, regression analysis was applied to determine if self-efficacy beliefs significantly impact academic performance. Findings indicate that most first-year accounting students felt confident in their self-efficacy beliefs. Significant differences were observed in students’ self-efficacy beliefs based on gender, academic language and type of programme studied, but not based on type of study funding. Several self-efficacy beliefs correlated significantly with academic performance, though differences were observed for different types of programmes. As limited consideration of the impact of self-efficacy beliefs within the discipline of accounting prevails in the literature, and even less so in South Africa, the study serves to enhance accounting educators’ understanding on how self-efficacy beliefs impact academic performance at the first-year level.

Social media academic networking – insights from first-year accounting university students’ experiences

ABSTRACT With the use of social media for academic purposes gaining in popularity, the underlying motivation for this study was to seek a detailed understanding of its impact on students’ academic performance. A survey of 334 first-year students in accounting courses at five Australian higher education institutions was undertaken to evaluate the different types of academic engagement through social media and impacts on students’ academic performance. Using the Connectivist theory, the study aimed to relate social media use to different types of academic engagement and students’ academic performance. Our key finding is to identify the establishment of self-initiated mentor–mentee relationships through social media use for academic purposes. To the best of our knowledge, this is the first academic article that has applied the four Principles of Connectivism to understand the use of social media for academic networking amongst students in Australia.

Self-regulated learning strategies and academic performance of accounting students at a South African university

Orientation: Knowledge of a subject and cognitive strategies are usually not enough to increase students’ academic performance; students need also to be motivated to use learning strategies and deal with test and examination anxiety to be successful, especially in their first year of study. Purpose: The purpose of the study was to measure first-year accounting students’ motivational aspects and learning strategies versus academic performance at a South African university. Research questions: Three research questions were used to determine if students were motivated and applied learning strategies to perform in the accounting course: 1) What motivational variables and learning strategies are related to academic performance measuring students’ final Accounting marks, controlling for admission requirements, gender, race, and degree choice? 2) Are prior knowledge demographic and degree choice related to motivational variables and learning strategies? 3) Are motivational variables related to learning strategy variables for Accounting students regarding their Degree choice? Method: A full scale “Motivated Strategies for Learning Questionnaire” (MSLQ) was used to assess accounting students’ (N=617) motivational orientations and their use of different learning strategies for an accounting course. Multiple regression analysis was applied to explore the relationship among the different variables. Findings: The findings of this study are relevant to learning in predicting academic performance of first-year accounting students and relationships between self-regulated learning and students’ degree choice, gender, race, academic performance and admission requirements. Limitation and further recommendation: This study was only deployed to accounting students at one South African university. A further recommendation would be to collaborate with other disciplines and universities to determine if motivational and learning strategies differ from those of accounting students at a South African university. Value of the study and practical implications: The value of the study provides insights and evidence on motivational beliefs and learning strategies of students in accounting studies and how students can improve their academic performance.

Self-regulated learning strategies and academic performance of accounting students at a South African university

Orientation: Knowledge of a subject and cognitive strategies are usually not enough to increase students’ academic performance; students need also to be motivated to use learning strategies and deal with test and examination anxiety to be successful, especially in their first year of study. Purpose: The purpose of the study was to measure first-year accounting students’ motivational aspects and learning strategies versus academic performance at a South African university. Research questions: Three research questions were used to determine if students were motivated and applied learning strategies to perform in the accounting course: 1) What motivational variables and learning strategies are related to academic performance measuring students’ final Accounting marks, controlling for admission requirements, gender, race, and degree choice? 2) Are prior knowledge demographic and degree choice related to motivational variables and learning strategies? 3) Are motivational variables related to learning strategy variables for Accounting students regarding their Degree choice? Method: A full scale “Motivated Strategies for Learning Questionnaire” (MSLQ) was used to assess accounting students’ (N=617) motivational orientations and their use of different learning strategies for an accounting course. Multiple regression analysis was applied to explore the relationship among the different variables. Findings: The findings of this study are relevant to learning in predicting academic performance of first-year accounting students and relationships between self-regulated learning and students’ degree choice, gender, race, academic performance and admission requirements. Limitation and further recommendation: This study was only deployed to accounting students at one South African university. A further recommendation would be to collaborate with other disciplines and universities to determine if motivational and learning strategies differ from those of accounting students at a South African university. Value of the study and practical implications: The value of the study provides insights and evidence on motivational beliefs and learning strategies of students in accounting studies and how students can improve their academic performance.

Teaching Approaches Compatible with First-Year Accounting Student Teachers’ Learning Styles: Theoretical and Phenomenological Perspectives

Premised on the theoretical assumptions of social constructivism and multiple intelligences, the purpose of this conceptual study was to investigate teaching approaches which are compatible with the learning styles of first-year accounting student teachers from a theoretical perspective. Being a conceptual study in nature, data was collected from a host of sources on learning styles, teaching approaches, social constructivism and multiple intelligences. The study established that while not all first-year accounting student teachers are able or do not prefer to learn everything in the same way, social constructivist centred approaches are highly compatible with most of the students’ learning styles. Based on literature verdicts, the study recommends the application of the principles of social constructivism in accounting lesson presentations. It is also recommended that accounting lecturers should orchestrate all teaching and learning activities around student needs and their learning styles. Furthermore, the findings from literature review provide a sound basis to recommend that students must always be at the centre of all teaching and learning, regardless of the pedagogical beliefs and preferred teaching approaches of the accounting lecturer.

An exploratory study of first-year accounting students’ perceptions on the socio-economic challenges of the transition to emergency remote teaching at a residential university

For many higher education institutions, the emergency remote teaching (ERT) environment is unchartered territory. The move to ERT for residential universities during a pandemic has highlighted the necessity of understanding students’ needs in order to be able to successfully transition to an ERT environment. Performing an exploratory study, this study aims to identify possible socio-economic challenges to the ERT environment should another pandemic or an extended period of ERT take place. Using a questionnaire, this study obtained the perceptions of first-year accounting students regarding their adaptation to the ERT environment ERT. The findings suggest that a wide lens should be used when assessing residential university students’ adaptation to ERT. It appears that lecturers and the content offered may be quicker to adapt to the new learning environment; however, restrictions such as access to resources required for ERT may pose a significant obstacle to students engaging in ERT. The results of this study can be used by course planners to consider the impact of ERT on their students and further to potentially implement interventions or changes to their modules to create a larger area of inclusivity.

An investigation into the success rates of students with no prior accounting knowledge in obtaining a professional accounting degree

Several South African universities do not require students to have completed Accounting at secondary school level in order to enrol for a degree in Accounting. At Stellenbosch University such students with no prior Accounting knowledge can still graduate and receive a Bachelor of Accounting degree (which is the first step of many towards becoming a CA (SA)) within the minimum time frame of three years given that an Accounting conversion examination is passed at the beginning of their second academic year. The literature on student performance where students have no prior Accounting knowledge focuses predominantly on first-year Accounting students. Limited studies have been expanded beyond the first academic year to investigate these students’ academic career up to their final year and whether such students obtain a professional degree in Accounting. The main objective of the research reported in this article was to analyse the results of first-year conversion students (with no prior Accounting knowledge) in order to report on their success rate towards obtaining a Bachelor of Accounting degree within the minimum time of three years. In order to meet this objective, a quantitative research method was applied. It was found that half of the population was successful in obtaining their professional degree in Accounting within three years and 81 per cent of the conversion students eventually obtained their professional degree in Accounting (irrespective of time). This finding suggests that Accounting as a subject at secondary school is not necessarily essential in order to obtain a professional degree in Accounting. Receiver operating curve analyses were also done to predict optimal cut-off marks for Accounting subjects in order to obtain the desired degree within three years. These predictions, together with the actual marks obtained by the identified population, should be welcomed by prospective conversion students who now have more data available for decision-making.

First-Year Accounting Student Teachers’ Constructivist Learning Experiences, The Lecturer’s Role and Implications for Curriculum Implementation

The purpose of this study was to explore the constructivist learning experiences of first-year accounting student teachers and the implications these learning experiences have for curriculum implementation. The study employed a phenomenological research design and followed a qualitative research approach in which data were collected using focus group interviews. Content analysis and qualitative coding were used to analyse the qualitative data generated by the focus group interviews. Premised on the findings, the study recommends that as key stakeholders involved in curriculum implementation, lecturers should engage empathically with students on issues regarding pedagogy and subject didactics. Of central importance to the recommendations made in this study is that key questions regarding teaching and learning activities should be informed by the dynamic learning needs of students. It therefore follows that lecturers ought to adopt a more student-participative, collaborative and consultative approach towards curriculum implementation and obtain regular feedback from students about their learning experiences.

First-Year Accounting Student Teachers’ Perceptions of their Classroom Learning Environment

This study assessed the perceptions of first-year accounting student teachers about their classroom learning environment. The study was prompted by studies which argue that the academic performance of students is correlated with their perceptions of the learning environment and the context in which teaching and learning takes place. The population for the study was first-year Accounting students at a university of technology in South Africa. The study employed a mixed-method approach, and data were collected from students using a Constructivist Learning Environment Survey (CLES) which covered 42 items. The findings from the quantitative part of the study revealed that the students view their learning environment positively. Evidence to this effect is demonstrated by the mean obtained in the categories of the learning environment which were all above three. The themes which emerged from the qualitative findings also corroborated the quantitative findings. However, the qualitative data further reveal that the students felt far away from issues directly related to their teaching and learning. Consequently, a more student-participative approach to the planning and designing of instruction is recommended to mitigate the identified challenges.

Student experiences studying accounting in English as an additional language

Purpose This paper aims to explore the individual and social learning experiences of first-year accounting students studying in English as an additional language. The challenges of these students relating to listening, reading, speaking and writing in English, and the impact of these on their academic outcomes, are examined. Design/methodology/approach A qualitative case study design was used. Face-to-face semi-structured interviews were conducted with 14 students, both academically successful and unsuccessful, who had completed the first year. A thematic analysis of the data was conducted and a hybrid approach of deductive and inductive coding was used to interpret the data. This entailed the application of a language skills-based framework of teaching and learning to the first-order process of coding. An iterative and reflective process allowed themes to emerge from the data. These themes, in turn, triggered second-order codes that resonated with aspects of the interactionist approach to second language acquisition (SLA). Findings The themes that emerged indicated that students’ ability to interact with their study material, and their exposure to positive verbal interaction opportunities in both formal and informal contexts, may have contributed to their academic success. Practical implications It is recommended that an interactionist perspective be considered when designing curriculum resources and accounting language learning activities for first-year accounting students. Originality/value It is anticipated that the results will contribute towards building a bridge between accounting education and SLA research and provide a more informed linguistic foundation for incorporating language skills into the accounting curriculum.