Citations


Contact Us

For Marketing, Sales and Subscriptions Inquiries
2637 E Atlantic Blvd #43110
Pompano Beach, FL 33062
USA

Conference List

International Journal of Education and Practice

April 2019, Volume 7, 4, pp 404-417

Key Challenges of Work-Based Learning Application in Teaching and Learning Strategies for Accounting Programs

Zuraeda IBRAHIM

,

Nur Ashikin ISHAK

,

Zafiruddin BAHARUM

,

Noorlaila GHAZALI

,

Rozainun Hj AB. AZIZ

Zuraeda IBRAHIM 1 ,

Nur Ashikin ISHAK 1 Zafiruddin BAHARUM 1 Noorlaila GHAZALI 1 Rozainun Hj AB. AZIZ 1 
  1. Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. 1

Pages: 404-417

DOI: 10.18488/journal.61.2019.74.404.417

Share :

Article History:

Received: 25 April, 2019
Revised: 30 July, 2019
Accepted: 04 September, 2019
Published: 01 November, 2019


Abstract:

Malaysian Institutions of Higher Learning (IHLs) are expected to provide effective and innovative teaching and learning practices. Academics are to be of high quality and equipped with vital knowledge and skills to assist the IHLs in producing holistic and work-ready graduates. In order to meet these expectations, the implementation of a work-based learning (WBL) strategy is a possible significant learning strategy. However, obstacles and challenges accompany any implementation process. Hence, the purpose of this study is to identify and understand the key challenges faced by a group of academics who have incorporated a work-based learning (WBL) strategy into their teaching and learning activities. In an attempt to reach an inductive conclusion, the researchers used observations as main research strategy, supported with indirect oral interviews as additional sources of evidence. The research processes observed those people who were directly or indirectly involved in implementation of WBL at the Teaching Accountancy Firm Salihin – UiTM, Faculty of Accountancy, Universiti Teknologi MARA. Their observations and indirect oral interviews regarding the WBL implementation started on 1 March 2017, and data gathering processes were conducted during the first half of the second year of the WBL implementation. The main findings revealed that academic acceptance, industries’ acceptance, operationalization, and talent are the key challenges faced by participants. In conclusion, smooth and effective implementation of the WBL can be achieved if these four key challenges can be resolved in advance.
Contribution/ Originality
The findings of this study contribute significantly to the development of knowledge in the field of accounting education, and will benefit other institutions of higher learning that may be planning to adopt WBL as a Teaching and Learning (T&L) strategy. Additionally, the findings constitute new knowledge and do not simply confirm previous findings; therefore this new knowledge would prove useful for understanding problematic intangibles.

Keywords:

Work-based learning, Experiential learning theory, Teaching and learning practices, Institution of higher learning, Academic acceptance, Industries acceptance, Operationalization, Talent.

Video:

Reference:

Angrosino, M.V., 2005. Recontextualizing observation: Ethnography, pedagogy, and the prospects for a progressive political agenda, In N. K. Denzin & Y. S. Lincoln (Eds.), The Sage Handbook of Qualitative Research (3rd Edn). London: SAGE Publications Inc. pp: 729-745.

Bryman, A. and E. Bell, 2007. Business research methods. 2nd Edn., New York: Oxford University Press.

Coetzee, S.A. and A. Schmulian, 2012. A critical analysis of the pedagogical approach employed in an introductory course to IFRS. Issues in Accounting Education, 27(1): 83-100.Available at: https://doi.org/10.2308/iace-10220.

De La Harpe, B., A. Radloff and J. Wyber, 2000. Quality and generic (professional) skills. Quality in Higher Education, 6(3): 231-243.Available at: https://doi.org/10.1080/13538320020005972.

Dockter, D., 2012. Problem-based learning in accounting. American Journal of Business Education, 5(5): 547-554.

Driscoll, D.L., 2011. Introduction to primary research: Observations, surveys, and interviews. In L. Charles, and Z. Pavel, Writing Spaces: Readings on Writing, 2: 153-174.

Faux, J., 2008. Supporting generic skills development in accounting through the simulation of unstructured case studies using video. Asian Review of Accounting, 16(2): 149-159.Available at: https://doi.org/10.1108/13217340810889942.

Grassberger, R. and S. Wilder, 2015. Impacting student learning using a living case study. Higher Education, Skills and Work-Based Learning, 5(4): 369 – 382.Available at: https://doi.org/10.1108/heswbl-05-2015-0030.

Guba, E.G., 1990. The alternative paradigm dialogue. In the Paradigm Dialogue (Guba. E.G. Ed), USA: Sage, Newbury Park, CA, pp: 17-30.

Guba, E.G. and Y.S. Lincoln, 1994. Competing paradigms in qualitative research. In N. K. Denzin & Y. S. Lincoln (Eds.), Handbook of qualitative research. Thousand Oaks, CA: Sage. pp: 105-117.

Handal, B., L. Wood and M. Muchatuta, 2011. Students' expectations of teaching: The business, accounting and economics experience. e-Journal of Business Education and Scholarship Teaching, 5(1): 1-18.

Helyer, R. and D. Lee, 2014. The role of work experience in the future employability of higher education graduates. Higher Education Quarterly, 68(3): 348-372.Available at: https://doi.org/10.1111/hequ.12055.

Hodges, D. and N. Burchell, 2003. Business graduate competencies: Employers’ views on importance and performance. Asia-Pacific Journal of Cooperative Education, 4(2): 16-22.

Holman, D., K. Pavlica and R. Thorpe, 1997. Rethinking Kolb's theory of experiential learning in management education: The contribution of social constructionism and activity theory. Management Learning, 28(2): 135-148.Available at: https://doi.org/10.1177/1350507697282003.

Kayes, D.C., 2002. Experiential learning and its critics: Preserving the role of experience in management learning and education. Academy of Management Learning & Education, 1(2): 137-149.Available at: https://doi.org/10.5465/amle.2002.8509336.

Keevy, M., 2016. Using case studies to transfer soft skills (also known as pervasive skills) empirical evidence. Meditari Accountancy Research, 24(3): 458-474.Available at: https://doi.org/10.1108/medar-04-2015-0021.

Kolb, D.A., 1984. Experiential learning: Experience as the source of learning and development. Englewood Cliffs, N.J: Prentice-Hall, Inc.

Kolb, D.A., R.E. Boyatzis and C. Mainemelis, 1999. Experiential learning theory: Previous research and new directions. In R. J. Sternberg and L. F. Zhang (Eds.), Perspectives on cognitive, learning, and thinking styles. NJ: Lawrence Erlbaum 2000. pp: 227-247.

Libby, P.A., 1991. Barriers to using cases in accounting education. Issues in Accounting Education, 6(2): 193-213.

Littleton, A.C., 1942. The meaning of accounting education. The Accounting Review, 17(3): 215-221.Available at: https://doi.org/10.1016/0748-5751(95)00007-9.

Mo, S., 2011. Evidence on instructional technology and student engagement in an auditing course. Academy of Educational Leadership Journal, 15(4): 149-158.

Morgan, G. and L. Smircich, 1980. The case for qualitative research. Academy of Management. The Academy of Management Review, 5(4): 491-500.

Murgan, M.G., 2015. A critical analysis of the techniques for data gathering in legal research. Journal of Social Sciences and Humanities, 1(3): 266-274.

Raux, D., 2012. An effective active approach for teaching accounting in the 21st century: Using active learning, an online course management system, and a student response system. Review of Business Research, 12(4): 86-100.

Steenkamp, L. and R. Rudman, 2007. South African students’ perceptions of the usefulness of an audit simulation. Meditari Accountancy Research, 15(2): 23-41.Available at: https://doi.org/10.1108/10222529200700009.

Watson, S.F., B. Apostolou, J.M. Hassel and S.A. Webber, 2007. Accounting education literature review (2003–2005). Journal of Accounting Education, 25(1-2): 1-58.Available at: https://doi.org/10.1016/j.jaccedu.2007.01.001.

Statistics:

Google Scholor ideas Microsoft Academic Search bing Google Scholor

Funding:

This study received no specific financial support.

Competing Interests:

The authors declare that they have no competing interests.

Acknowledgement:

All authors contributed equally to the conception and design of the study.

Related Article

( 1 ) Representation of Science Process Skills in the Chemistry Curricula for Grades 10, 11 and 12 / Turkey
( 2 ) Key Challenges of Work-Based Learning Application in Teaching and Learning Strategies for Accounting Programs
( 3 ) Should We Let them Play? Three Key Benefits of Play to Improve Early Childhood Programs
( 4 ) Assessing Key Performance Indicators in Government Secondary Schools of Matabeleland Region in Zimbabwe
( 5 ) User Perceptions of Technology Integration in Schools: Evidence from Turkey’s Fatih Project
( 7 ) Coping in Silence: Challenges Faced By Pregnant-Students at the University of Cape Coast, Ghana
( 8 ) Information and Communication Technology challenges and Strategies among Office Technology and Management Educators in Nigerian Polytechnics
( 9 ) Assessing School Leadership Challenges in Ghana Using Leadership Practices Inventory
( 10 ) Challenges of Writing Dissertations: Perceptual Differences between Students and Supervisors in a Ghanaian Polytechnic
( 11 ) An Investigation into the Challenges Faced by a Funding Agency in Designing and Implementing a Succession Planning Programme
( 12 ) Challenges and Opportunities Associated with Supervising Graduate Students Enrolled in African Universities
( 13 ) Challenges to E-Learning in Public Secondary Schools in Edo State in The 21st Century
( 14 ) Investigating Issues and Challenges in Employing Action Research for Teacher Training in Malaysian Context
( 15 ) Leadership in Higher Education in Saudi Arabia: Benefits, Constraints and Challenges of Adopting Servant Leadership Model by Department Chairs
( 16 ) Challenges Faced by Learners with Hearing Impairments in a Special School Environment: A Case Study of Embangweni Primary School for the Deaf, Mzimba District, Malawi
( 18 ) Effectiveness of E-Learning in Teaching Chemistry With Reference To Certain Selected Variables
( 19 ) The Impact of Teacher-Pupil Ratio on Teaching-Learning Process in Primary Schools: Experiences from Tanzania
( 20 ) Remediating Some Learning Difficulties of L200 Science Education Students of Modibbo Adama University of Technology in Some Physics Concepts Using Multiple Representations
( 21 ) Using Jigsaw Technique as an Effective Way of Promoting Co-Operative Learning Among Primary Six Pupils in Fijai
( 22 ) Comparative Analysis of Learning Styles of Students of USA and Bangladesh
( 23 ) Gender and Location Influence on Ghanaian Students’ Perceptions of Energy and Classroom Learning
( 24 ) Learning Analytics in Practice: Development and Implementation of A Support System to the Management of the Teaching Activity
( 25 ) Using Cooperative E-Learning Teaching Strategy to Enhance Students’ Creativity in Secondary School Biology: A Study of Selected Schools in Nakuru County, Kenya
( 27 ) Improving SME’s Capacity through Learning and New Technologies
( 28 ) The Importance of Computers with Matlab Software in the Teaching and Learning of Geometry in Space
( 29 ) Development of Competence Balance-Oriented Integrative Thematic Learning Tools to Foster Critical Thinking Skill and Positive Character of Elementary School Students
( 30 ) Student- Teacher and Student- Student Interaction in Second Language Teaching- Learning Environment: A Micro-Teaching Case Study
( 31 ) The Potential of E-Learning in Meeting the Needs of Migrant Communities
( 32 ) Mainstreaming ICT Mobile in Teaching Large Classes in Higher Learning Institutions in Tanzania: The Case of Ardhi University
( 33 ) Preference of Learning Styles and its Relationship with Academic Performance among Junior Secondary School Students in Dutse Local Government Area, Jigawa State, Nigeria
( 34 ) Effective Application of Local Teaching Aids for Cost Control in Learning Islamic Studies in Nasarawa State, Nigeria
( 35 ) Educationally Game-Based Learning Encourages Learners to be Actively Engaged in their Own Learning
( 36 ) Testing the Factorial Equivalence of the Collegiate Learning Assessment Performation Task Diagnostic Instrument Across Lower Class and Upper Class Predominantly Black College Students
( 38 ) Perceptions of the Open Distance and E-Learning Model at a South African University
( 39 ) Virtual Learning Environment: Exploring the Role of Teacher as a Central Factor
( 40 ) Teacher Perceptions of the Impact of Peer Learning in their Classrooms: Using Social Interdependence Theory as a Model for Data Analysis and Presentation
( 41 ) When Virtual Becomes Better than Real: Investigating the Impact of a Networking Simulation on Learning and Motivation
( 42 ) Effects of Utilizing the STAD Method (Cooperative Learning Approach) in Enhancing Students' Descriptive Writing Skills
( 43 ) Anxiety in Classroom Presentation in Teaching - Learning Interaction in English for Students of Indonesian Study Program at Higher Education
( 44 ) Industry 4.0: Employers Expectations of Accounting Graduates and its Implications on Teaching and Learning Practices
( 45 ) Using the Semantic Differential Method to Assess the Learning Motivation and Attitude of First-Year Students towards Chemistry in University of EMERCOM of Russia
( 46 ) Understanding the Impact of Determinants in Game Learning Acceptance: An Empirical Study
( 47 ) Agribussiness Mobile Based Learning: ADIC Model to Support Students HOTS and Life Skill in Vocational School
( 48 ) Effectiveness of Gamification of Web-Based Learning in Improving Academic Achievement and Creative Thinking among Primary School Students
( 49 ) The Power of Role-Playing in Counseling Children with Learning Difficulties in Inclusive Schools of Indonesia
( 50 ) Development of Learning Videos for Junior High School Math Subject to Enhance Mathematical Reasoning
( 51 ) Impact of Electronic Interaction Patterns in a Collaborative Learning and Instructional Anchors-Based Environment on Developing Instructional Design Skills and Achievement Motivation
( 52 ) Participatory Teaching and Learning Approach: A Framework for Teaching Redox Reactions at High School Level
( 53 ) The Motivation and Experience of Distance Learning Engineering Programmes Students: A Study of Non-Traditional, Returning, Evening, and Adult Students
( 54 ) The Effectiveness of a Cloud-Based Learning Program in Developing Reflective thinking Skills in Islamic Education among Students in UAE
( 55 ) Theorising Machine Learning as an Alternative Pathway for Higher Education in Africa
( 56 ) The Influence of the Maritime Learning Activities on the Development of Student Competencies: Case Study
( 57 ) The Uniqueness of Flipped Learning Approach
( 59 ) Application of PBL Method in Beverage Technology Teaching
( 60 ) Retracted: Applications of Mathematical Modeling for Sensitivity and Sustainability in Supply Chain Flexibility
( 62 ) On Adomian Polynomials and its Applications to Lane-Emden Type of Equation
( 63 ) Optical Solitary Wave Solutions of the Space-Time Fractional Modified Equal-Width Equation and their Applications
( 64 ) Financial Literacy of Telebachillerato Students: A Study of Perception, Usefulness and Application of Financial Tools
( 65 ) Application of Interval Valued Fuzzy Soft Max-Min Decision Making Method
( 68 ) Incorporating Error Analysis Approach into the Teaching of Practical Chemistry in Senior Secondary Schools in Makurdi Nigeria: Any Effect on Achievement?
( 75 ) Teaching of Mathematics and Physics in Secondary School through Research and Study Paths
( 76 ) Effective Use of Teaching Methodologies in Science, Technology and Mathematics (STM) Classrooms in Nigeria: A Panacea to Vision 20:2020
( 77 ) Availability and Use of Instructional Materials in the Teaching of Conflict and Conflict Resolution in Primary Schools in Nandi North District, Kenya
( 78 ) Teachers’ Maxims in English Language Teaching; a Challenge in Education for Social Transformation in Kenya
( 80 ) Factors that Influence Teachers’ Perceptions of Information Communication and Technology (ICT) in Mathematics Teaching in Kenyan Secondary Schools
( 82 ) EFL Teachers Response to the Ecological Expectations of the Teaching Context at a Saudi University
( 85 ) Shifting Primary School Teachers Understanding of Songs Teaching Methods : An Action Research Study in Indonesia
( 86 ) Out-of-Field Social Studies Teaching through Sustainable Culture-Based Pedagogy: A Filipino Perspective
( 87 ) Impact of Co-Teaching Approach in Inclusive Education Settings on the Development of Reading Skills
( 89 ) Factors Influencing Undergraduates Choice of Teaching as a Career (Fit-Choice) in Nigeria
( 90 ) The New Model for Teaching Collaboration between Universities and Enterprises: In the Case of Vietnam
( 91 ) Motivation for Preservice Students to Choose a Teaching Career by Gender, Age, and Subject Area in Nigeria
( 92 ) Favorite Methods of Teaching and Evaluation among Students in University Colleges