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Learning from collaborative explanations in accounting education

Thesis (PhD (Accounting Science))--University of Pretoria, 2024.

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Other Authors: Schmulian, Astrid
Format: Thesis
Language:English
Published: University of Pretoria 2025
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access_status_str Open Access
author2 Schmulian, Astrid
author_browse Schmulian, Astrid
author_facet Schmulian, Astrid
collection Thesis
dc_rights_str_mv © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
description Thesis (PhD (Accounting Science))--University of Pretoria, 2024.
format Thesis
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institution University of Pretoria (South Africa)
language English
last_indexed 2026-06-10T12:40:31.230Z
license_str Other — see source repository
provenance_str_mv Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository
publishDate 2025
publishDateRange 2025
publishDateSort 2025
publisher University of Pretoria
publisherStr University of Pretoria
record_format dspace
source_str UPSpace — University of Pretoria Institutional Repository
spelling oai:repository.up.ac.za:2263/100822 Learning from collaborative explanations in accounting education Schmulian, Astrid marchantia.pollock@up.ac.za Coetzee, Stephen Pollock, Marchantia UCTD Sustainable Development Goals (SDGs) Team teaching Learning by explaining Competency based education Accounting education Skills development Thesis (PhD (Accounting Science))--University of Pretoria, 2024. Rooted in social constructivism, this thesis aims to support accounting educators in transitioning from traditional rote learning approaches to more dynamic educational approaches which broaden accounting competency development. To achieve this, this thesis introduces the use of student-led team-teaching tasks, which incorporate learning-byexplaining, through various modes (oral, video and written), to develop accounting students’ conceptual and transfer knowledge, while simultaneously developing their teamwork and communication skills within a competency-based accounting education setting. The findings indicate that student-led team-teaching tasks, which incorporate learning-byexplaining, played a beneficial role in providing accounting students with opportunities for broader competency development. These tasks not only supported accounting students’ knowledge development but also created opportunities for the development of teamwork and communication skills. In particular, the findings of this thesis indicate that weak and moderate-performing accounting students obtain comparable conceptual knowledge development benefits from all three modes (oral, video, and written) of the student-led team-teaching tasks. However, top-performing accounting students only benefited from the video mode, with decreases in conceptual knowledge observed from the oral and written modes. The mode of the explanation, therefore, played a role in the conceptual knowledge development benefits experienced by the top-performing students of this thesis. - i - In terms of transfer knowledge, all students, regardless of prior-performance level, experienced comparable development benefits from all three explanation modes. Therefore, the mode of the explanation did not influence the transfer knowledge development benefits from the student-led team-teaching tasks. In terms of opportunities for teamwork and communication skills development from the student-led team-teaching tasks, incorporating learning-by-explaining, accounting students more frequently reported opportunities for teamwork skills development than for communication skills development. This trend was consistent across all task modes (oral, video and written). When focusing solely on teamwork skills development, the mode of explanations appeared to play a role, with the video explanation mode being perceived as the most beneficial for creating opportunities for teamwork skills development. However, the mode did not appear to influence the development of communication skills, as all three modes were reported to provide comparable benefits for communication skills development. In conclusion, this thesis offers accounting educators an exemplar task, the student-led team-teaching task, which facilitates broader competency development for accounting students. The thesis also contributes new insights to the literature on competency-based education, team-teaching, learning-by-explaining, and accounting education. Accounting PhD (Accounting Sciences) Unrestricted Faculty of Economic And Management Sciences SDG-04: Quality education 2025-02-13T09:35:37Z 2025-02-13T09:35:37Z 2025-04 2024-10 Thesis * A2025 http://hdl.handle.net/2263/100822 https://doi.org/10.25403/UPresearchdata.27073921 en © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria
spellingShingle UCTD
Sustainable Development Goals (SDGs)
Team teaching
Learning by explaining
Competency based education
Accounting education
Skills development
Learning from collaborative explanations in accounting education
title Learning from collaborative explanations in accounting education
title_full Learning from collaborative explanations in accounting education
title_fullStr Learning from collaborative explanations in accounting education
title_full_unstemmed Learning from collaborative explanations in accounting education
title_short Learning from collaborative explanations in accounting education
title_sort learning from collaborative explanations in accounting education
topic UCTD
Sustainable Development Goals (SDGs)
Team teaching
Learning by explaining
Competency based education
Accounting education
Skills development
url http://hdl.handle.net/2263/100822
https://doi.org/10.25403/UPresearchdata.27073921