This document summarizes a study on implementing active learning strategies in an accounting course. The study analyzed student perceptions of participating in a course that used active strategies like flipped classroom, peer assessment, and formative feedback. Both positive and negative perceptions were identified. Positives included increased interaction, gradual assessment, and feedback helping learning. Negatives included difficulty with the unfamiliar approaches, lack of guidance, and time pressures. The conclusions identified challenges to adopting active methods, like students needing to take responsibility for learning. But benefits included developing skills, improving relationships, and allowing assignments to iteratively improve learning. Students' own questions guiding class was seen as an effective teaching approach.

1. Active learning strategies: Outcomes
from Multiple Experiences in
Accounting Education
José DUTRA de Oliveira Neto
Gilvânia de Sousa Gomes
(University of São Paulo – Brazil)
Effective Learning Strategies III – Hyatt – BOARD 04
Presentation Date: Tuesday August 8, 2017
Presentation Time: 3:00 pm-4:30 pm
San Diego - 2017
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2. Reality Introduction
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3. Reality 3
Source: Fonte: Mckinsey
Introduction

4. One possible soluction: Active methodologies
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http://libguides.sierranevada.edu/content.php?pid=613229&sid=5068177
Introduction

5. Active learning increases student performance in science, engineering, and
mathematics (2014)
Scott Freemana,1, Sarah L. Eddya , Miles McDonougha , Michelle K. Smithb , Nnadozie Okoroafora , Hannah Jordta , and Mary Pat
Wenderotha
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Haak DC, HilleRisLambers J, Pitre E, Freeman S (2011)
Increased structure and active learning reduce the achievement
gap in introductory biology. Science 332(6034): 1213–1216.
An Empirical Study of Learning Outcomes Based on
Active Versus Passive Teaching Styles Ying Cui, 2013
Introduction
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6. Active methodologies
Flipped Classroom
Inquiry Learning (Open Inquiry*)
Peer Colaboratiton / Assessment
Formative Assessment
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*students must develop their own questions so solve the problems/issues
Introduction

7. Gap and objective
Gap
The literature review identified that most of the studies, whose objectives were
to analyze the implementation of active teaching-learning strategies do not take
into account the students’ perspective in an analytical and qualitative way.
Objective
This research aims to analyze Accounting students’ perceptions about their
participation in a course that employed a set of active teaching-learning
strategies.
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Introduction

8. Material and Methods
When? Second semestre of 2016
Course: Introduction to scientific methodology (freshman)
Sample: 42 students enrolled (50% female, similar age)
Course main assignment: Write a bibliometric manuscript using several tools
Course modules:
I ) Using free Reference Manager™ software
II) Abstract
III) Methodology section using Web of Science (academic database)
IV) Literature review
V) Introduction section
VI) Results section using citation analysis with free Histcite software
Technology used:
 SLI.DO™ (audience interactive tool)
 MOODLE™ LMS – using workshop tool for peer assessment
 WOS™ – database to do the academic research
 HISTCITE™ – free citation analysis software
Data collected:
 Mark for each version of the manuscript
 Focus Group during the last class, voluntary, audio recorded, extra credit , two groups of 19 students moderated by the instructor and by graduate student
using the same procedures and questions/script.
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Mat. & Methods

9. Flipped Class plus
Previous contact
with material
Using technology / Internet
(LMS)
Initial activities
(#1) Creating questions of their own
(Sli.do™)
Collaboration
Face to face Class
Active learning
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Flipped Classroom
Inquiry Learning (Open Inquiry*)
Mat. & Methods

10. Peer learning and formative assessment
Grading using rubric
Using technology / Internet (LMS) – workshop tool
Mark two students’
assinments anonymous
plus self-assessment Feedback from peers
Submit #2 version Feedback from instructor
Submit #3 version
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Peer Assessment
Formative Assessment
Mat. & Methods

11. Course module flowchart and steps
Step 4
Instructor feedback Submission of third version of assignment
Step 3
Collaboration and peer assessment Instructors’ short lecture about top voted
questions
Submission of second version of assignment
Step 2
Inquiry-based learning
students must develop their own questions so solve the
problems/issues
Posting questions and voting of most relevant
questions/issues using SLI.DO software regarding
homework.
Step 1
Flipped classroom Submission of first version of assignment (1 or
more sections of a manuscript, e.g., summary, introduction, literat.
review, material&methods, results, and conclusion)
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Mat. & Methods

12. Results
Flipped Class: positive and negative students’ perceptions
Positive Aspects Negative Aspects
“Everybody studied; everybody learned.” “It was hard. We had never done that before.”
“You already know a lot when you come to class;
you are required to learn before class.”
“Over 50% of us didn’t know what to do. We were worried
about getting better grades.”
“I learned about the flipped classroom in
practice.”
“In the beginning we were pretty lost.”
“The method indicates the teacher’s willingness
to help the students.”
“I think this method doesn’t work. It takes a step-by-step
methodology for someone to learn something new.”
“There was a lot of student interaction before
class.”
“It would be very hard to conduct this approach in other
courses.”
“When he [the teacher] said that we had done a
good job, we asked ourselves if that was true.”
“It was hard because we had just begun college.”
(freshman)
“I guess we weren’t ready for this kind of class.”
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Results

13. Results
Peer assessment: positive and negative students’ perceptions
Positive Aspects Negative Aspects
“Sometimes I didn’t know what to do and a
classmate showed me the way.”
“It was ineffective. Many students had doubts themselves
and were not able to help each other”
“A great thing was that assessment was gradual,
step by step.”
“There should’ve been more support for us to be able to
provide better feedback to our classmates.”
“It is certainly better to have several
assessments throughout the semester.”
“I think [the rubric] is important, but I had lots of
difficulties.”
“It was great.”
"It takes time to assess someone’s work and we just
didn’t have enough time.”
“The feedback helped me a lot.” “Why feedback? What is it for? What’s its role?”
“I think it’s good that someone else can read
[my assignment] and make suggestions.” “Difficulty in choosing what to say.”
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Results

14. Results
Peer assessment: positive and negative students’ perceptions
Positive Aspects Negative Aspects
“Feedback is a very interesting activity. We can
help each other.”
“Sometimes the person writes ‘Very good,’ […] but he or
she may have either really found it good or didn’t know
how to assess it correctly.”
“There was the feeling of being able to help
someone.”
“Some questions posted were not honest; we just needed
the points.”
“It’s not just the teacher who should teach; it’s
up to everyone both to learn and to help
others.”
“I found it confusing. I see it as a trial-and-error process,
learning from one’s own mistakes.”
“I think it made a lot of sense to provide
feedback to classmates.” “Providing feedback is a hard work.”
“We get a lot of ideas from the work of others.”
“I found it redundant to have to provide feedback on a
weekly basis.”
“It’s better when you don’t know whose
assignment it is.” it was annonymous
“I liked the collaborative work very much. You
get to play the role of a teacher.”
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Results

15. Conclusions: Main difficulties to adopt active
methodology
 Student must take responsibility for their own learning;
 Grade is the main motivation;
 Students believe that they study too much and the teacher don´t teach as they should;
 Students have difficulty formulating questions and conducting autonomous research;
 Students’ lack of commitment to improve the quality of the first versions delivered (they had
opportunity to submit several versions of the same assignment);
 Active methodology is as time consuming as preparing a lecture, if not more so;
 Difficult to shift from passive to active methodologies (cultural dimension);
 Lack of student’s maturity ;
 It is not part of the Education Institution education’s policies;
 Lack of teacher training on active methodologies;
 Lack of teacher training on active methodologies’ tools.
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Conclusions

16. Conclusions
 Our basket of active methodologies may:
 a) Promote or develop skills in research, proactivity, oral and written
communication, responsibility for learning, critical thinking, and providing
and receiving feedback;
 b) Improve interpersonal relationships, increasing empathy towards teacher
and classmates, improving understanding of assessment processes;
 c) Increase student performance due to learning from peer assessments;
 d) Foster student motivation by letting their questions guide the class
activities;
 e) Improve student performance and learning by granting the opportunity
to revise and gradually improve assignments.
 F) Student’s questions are good drivers of teaching effectiveness.
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Conclusions

17. Thank you!
dutra@usp.br
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