Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives
Paper
Paper/Presentation Title | Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives |
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Presentation Type | Paper |
Authors | Yanto, Heri (Author), Mula, Joseph M. (Author) and Kavanagh, Marie H. (Author) |
Journal or Proceedings Title | Proceedings of the RMIT Accounting Educators' Conference, 2011 : Accounting Education or Educating Accountants? |
Number of Pages | 24 |
Year | 2011 |
Web Address (URL) of Paper | http://mams.rmit.edu.au/n26mo2p43bny.pdf |
Conference/Event | RMIT Accounting Educators' Conference, 2011 |
Event Details | RMIT Accounting Educators' Conference, 2011 Parent RMIT Accounting Educator's Conference Event Date 14 Nov 2011 Event Location Melbourne, Australia |
Abstract | This paper discusses a model for developing Students’ Accounting Competencies (SAC) using Astin’s Input-Environment-Outcome (I-E-O) model. SAC based on AICPA core competency is considered important due to business and environment changes. Student Motivation, Student Previous Achievement, Student Demographic Characteristics, Learning Facilities, and Comfort of Class Size are educational inputs. Student Engagement and SAC are proxies for Environment and Outcome respectively. Empirically, the aforementioned educational inputs except Student Demographic Characteristics are important inputs for improving SAC. Student Engagement effectively mediates the influence of inputs on SAC. The I-E-O model is appropriate for analysing relationships among a single input, Student Engagement, and SAC. This model becomes less powerful for analysing simultaneous relationships among multiple inputs, Student Engagement, and SAC. Future research on using other assessments for gauging SAC, identifying other significant inputs, identifying the impact of real class size on Student Engagement and SAC, and developing Student Engagement for accounting courses are required. |
Keywords | Astin’s I-E-O Model, student engagement, AICPA core competencies, accounting education |
ANZSRC Field of Research 2020 | 350199. Accounting, auditing and accountability not elsewhere classified |
390103. Economics, business and management curriculum and pedagogy | |
Public Notes | File reproduced in accordance with the copyright policy of the publisher/author. |
Byline Affiliations | School of Accounting, Economics and Finance |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q0zq3/developing-student-s-accounting-competencies-using-astin-s-i-e-o-model-an-identification-of-key-educational-inputs-based-on-indonesian-student-perspectives
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