Teaching accounting to overseas MBA students: exploring an alternative method

The use of alternative media for the teaching and learning of accounting, in contrast to the traditional lecture/tutorial format, continues to be highly topical. There is a continuing challenge for teachers to devise teaching and learning strategies which will encourage students to relate to the subject matter they are studying in a purposeful and satisfying way. Ramsden claims that the 'method used is always secondary to the teacher's aims' which ideally are to encourage deep approaches to learning through engaging students responsibly and actively with the subject matter. This was not entirely borne out in this trial as cognitive dissonance experienced by the students limited an evaluation of their responses. The trial described in this paper reports the use of two methods of teaching a budgeting topic in management accounting to a group of MBA students from Asia at the Royal Melbourne Institute of Technology. One half of the group used a self-learning format including videos; the other half of the group was taught in the traditional classroom manner. Interviews were conducted to gauge students' reactions and a comparison was made between the two groups. The aim underlying this approach was that the self-learning format of the video accounting package gave overseas students the opportunity to achieve greater understanding and, therefore, satisfaction by being able to manage their preferred style of learning. The results supported this to the extent that the video format encouraged the development of a deeper level of learning. However, it is recommended that a combination of the video self-learning format and classroom teaching would increase satisfaction in learning without inducing feelings of exclusion.