Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives

Yanto, Heri and Mula, Joseph M. and Kavanagh, Marie H. (2011) Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives. In: RMIT Accounting Educators' Conference, 2011, 14 Nov 2011, Melbourne, Australia.

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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.


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Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: Yes
Item Status: Live Archive
Additional Information: Authors retain copyright. Conference program is at http://www.rmit.edu.au/browse;ID=wy45kfahge1iz
Depositing User: Mr Heri Yanto
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting and Finance
Date Deposited: 31 Jan 2012 09:17
Last Modified: 03 Jul 2013 00:53
Uncontrolled Keywords: Astin’s I-E-O Model, student engagement, AICPA core competencies, accounting education
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
13 Education > 1302 Curriculum and Pedagogy > 130203 Economics, Business and Management Curriculum and Pedagogy
Socio-Economic Objective (SEO2008): C Society > 93 Education and Training > 9301 Learner and Learning > 930103 Learner Development
C Society > 93 Education and Training > 9301 Learner and Learning > 930102 Learner and Learning Processes
URI: http://eprints.usq.edu.au/id/eprint/20077

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