The Role of Active Learning in Developing Accounting Professional Competencies
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Abstract
This study examines the active learning approaches applied in the accounting bachelor programs, studies the level of the next generation accounting professional competencies of students and investigates the role of active learning in developing them. An online questionnaire was used to collect data from 365 third and fourth year accounting students from 11 universities in the Southern provinces of Thailand. Descriptive statistics were used to analyze the data whereas multiple regression analysis was used to test the hypothesis. It is observed that the accounting programs are strongly applying active learning approaches to design their way of teaching. Cooperative learning is used the most, followed by activity-based learning, technology-based learning, problem-based learning, project-based learning, work-based learning and, finally, research-based learning respectively. Our results show that the students have obtained high level professional competencies of the next generation accountants, in particular professional ethics and governance, followed by adaptability, communication, information technology, creative thinking and critical thinking skills as well as professional knowledge. English proficiency is, however, still limited. Moreover, the hypothesis testing confirms the significant positive impact of active learning on developing professional competencies of the next generation accountants.
Article Details
เนื้อหาและข้อมูลในบทความที่ตีพิมพ์ในวารสารการศึกษาและนวัตกรรมการเรียนรู้ ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียน ซึ่งกองบรรณาธิการวารสาร ไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ และไม่สงวนสิทธิ์การคัดลอกบทความเพื่อใช้ประโยชน์ทางวิชาการ แต่ให้อ้างอิงข้อมูลแสดงที่มาของบทความทุกครั้งที่นำไปใช้ประโยชน์
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