One of the courses I teach is introductory to financial accounting. For students who are totally new to accounting, learning accounting is like learning a second language. The foundational principles of accounting are critical to the student’s success of mastery in this subject. Since this is an introductory course, students come from different educational backgrounds and experiences. Likewise, their motives for learning are equally diverse. Some students pursue this course because it is a requirement before they can advance to the higher-level accounting courses. Other students grudgingly enrol in this course because it is a prerequisite for their specific programs. Lastly, there are some Gen X and matured students who enrol in this course hoping that it will serve as a launching pad for a new career.
From my perspective, the various learning theories are like a pair of Swiss Army knife, with multiple tools where each tool serves a different purpose depending on the situation or task on hand.
Based on Maslow’s theory, individuals need to fulfill their lower level of needs before progressing to the next level (McLeod, 2018). This cannot be further from the truth. Students who had negative past experiences in learning math immediately associate it to learning accounting. In a classroom setting, I can easily read the students’ cues and adjust the learning materials on the spot. This isn’t possible in an online platform. Therefore, students with low self-esteem and fear in learning accounting become a bigger obstacle in an online setting. To overcome this, before I start the course, I will
create a welcoming learning environment by using humour – ask students to post a cartoon image of what they think about accounting. Based on the cartoon stock, it may provide me with some insight into each student’s perspective of accounting. According to the American Psychology Association, “laughing leads to learning”, thereby minimizing stress (Stambor, 2006).
conduct an online survey to assess students’ accounting knowledge and computer skills. This will enable me to modify and adjust the learning materials accordingly.
ensure adequate technical support are available. Failure to do so may create unnecessary fear and additional stress for students who are learning something totally new for the first time.
Behaviourism theory is equally important at the start of the course. Given that most students have little or no accounting knowledge, repetition and reinforcements are needed so that students can master some basic accounting concepts on their own. At the end of each lesson, each student will be required to complete some online lab assignments. I will provide videos with step-by-step instructions for specific topics that may help them with the lab assignments.
Cognitivism theory plays a critical role even in an introductory level course. Accounting is fairly similar to learning theories. There are many concepts in an accounting toolbox. Different concepts apply to different situations. Therefore, students not only need how to perform certain tasks, but more importantly the “why” behind the concepts so that they can apply the appropriate concepts based on different circumstances accordingly. (Silva, 2018).
Given that one size does not fit all and the lack of control in the elearning environment, there isn’t one magical solution or theory for it. As an educator, it is important to consider the diversity of learners, culture, process and context when designing and facilitating online learning.
References
Eskola, A. (2011). Good Learning in Accounting - Phenomenographic Study on Experiencies of Finnish . Retrieved from Jyväskylä University Printing House: https://pdfs.semanticscholar.org/c77b/9a2ef0832a02ac47b02b82e695e989bfafab.pdf
Khandelwal, K. (2019, Nov 22). 5 Ways To Create A Great Online Training Experience For Your Learners . Retrieved from eLearning: https://elearningindustry.com/enhance-online-training-experience-learners
McLeod, S. (2018). Maslow's Hierarchy of Needs. Retrieved from Simply Psychology: https://www.simplypsychology.org/maslow.html
Silva, I. L. (2018, Sept 27). How learning theories can be applied in accounting education . Retrieved from Millenium: https://revistas.rcaap.pt/millenium/article/view/14121
Stambor, Z. (2006, June). How laughing leads to learning. Retrieved from American Psychology Association: https://www.apa.org/monitor/jun06/learning
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