Traditional versus Contemporary Goals and Methods in Accounting Education: Bridging the Gap with Cooperative Learning

Abstract

Passive accounting education (e.g., lecture, problem-solving) and traditional goals (professional certification examinations) are challenged by contemporary educators. Active approaches (e.g., team-building and learning-to-learn techniques) are professed to develop more skilled and adaptable accountants. Contemporary goals do not focus on professional exams. This article contends, however, that the goals of traditional and contemporary methods need not be mutually exclusive. In this case study, students in groups completed a 5-week analysis of audit reporting issues using cooperative learning. Results suggest that the project was successful; students preparing for the CPA exam reacted positively to the new techniques and perceived improved achievement.

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