Academic journal article Australasian Accounting Business & Finance Journal

Inter-Teaching: Improving the Academic Performance of Auditing Students in Vietnam

Academic journal article Australasian Accounting Business & Finance Journal

Inter-Teaching: Improving the Academic Performance of Auditing Students in Vietnam

Article excerpt

1. Introduction

Auditing, an Australian accounting course which is taught at a private university in Vietnam, has experienced unacceptable student failure rates causing considerable concern among students and faculty members. The lecture-tutorial model (lecture model) was the instructional teaching model for auditing which is known to discourage student involvement and engagement (Coetzee & Schmulian, 2012; Jarvis et al., 2014; Sturmey, Dalfen & Fienup, 2015). Assessment is measured by invigilated exams which encourage cramming and rote learning (Watty, De Lange & O'Connell, 2013). The lecture model4 of teaching is heavily criticised in the literature, for producing poor in-depth learning and passive student participation (Williams, 1993; Boyce & Hineline, 2002; Lucas & Mladenovic, 2004; Jackling, 2005; Springer & Borthick, 2007; Cannella-Malone, Axe & Parker, 2009; Coetzee & Schmulian, 2012; Jarvis et al., 2014; Sturmey, Dalfen & Fienup, 2015). Through the introduction of a student engagement teaching model, known as inter-teaching, Vietnamese students' academic performance in auditing has improved because inter-teaching changes student behaviour from being a passive learner to being an engaged learner (Saville, Zinn & Elliott 2005; Saville et al. 2006; Sturmey, Dalfen & Fienup, 2015). It is expected that this study will contribute towards the effectiveness of learning, improvement of exam grades for accounting students and overall better student engagement.

1.1. The Purpose of the Study

The need for research into engaging pedagogies, which deliver positive accounting course outcomes, warranted the investigation of "what is the impact of inter-teaching on Vietnamese students' grades in Auditing?" the research question and focus of this study.

Students' attitudes to learning can be influenced by the way the content is delivered. In order to encourage a deeper approach to learning the delivery of the auditing course required that students participated and engaged in order to give them opportunities to discuss and compare their understanding with each other (Biggs, 1999). Researchers described the inter-teaching model as an effective engagement tool which will deliver an improved academic performance, but further studies are required to understand why it is successful. It also requires an examination of whether inter-teaching will be as effective in different student engagement settings and populations such as Vietnam (Saville, Zinn & Elliott, 2005; Saville & Zinn, 2009; Saville et al., 2011). Studies of inter-teaching have previously been conducted predominantly in psychology courses; hence the need to examine inter-teaching in a non-psychology programme to determine whether inter-teaching can produce similar positive outcomes. To the best knowledge of the researchers, there are no known studies of inter-teaching in auditing, a non-western context or where the native language is not English. The study provided new evidence with regard to the advantages of inter-teaching over the lecture method. Inter-teaching may provide a promising approach to accounting education and is strong justification for the present study. In the next section is a review of the literature in relation to the lecture model and inter-teaching, accounting education, student engagement and learning theories that support the pedagogy of inter-teaching.

2. Literature Review

A number of accounting studies in America (American Accounting Association, 1986; Albrecht & Sack, 2000; The Pathways Commission, 2012) and Australia (Mathews, Jackson & Brown, 1990; Capellatto, 2010; Evans, Burritt & Guthrie, 2010) have documented the deficiencies of accounting education. A study by Palm and Bisman (2010) who investigated accounting education in 21 higher education institutions in Australia noted that first year Australian accounting courses are poorly delivered and assessed. …

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