A National Survey on the Perceived Importance of Syllabi Components: Differences and Agreements between Students and Instructors in the Principles of Accounting Course
A National Survey on the Perceived Importance of Syllabi Components: Differences and Agreements between Students and Instructors in the Principles of Accounting Course
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关于教学大纲组成部分重要性的全国调查：学生和教师在会计原理课程中的差异和一致
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发表时间：
2014
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通讯作者：
Alan B. Deck
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作者：
C. E. Keller;John G. Marcis;Alan B. Deck
教师们经常花费大量的时间准备他们的课程大纲。教学大纲的内容通常由各自大学的要求和不同的认证机构决定。此外，教师可能希望传达他们认为对学生成功最重要的信息，并希望在课程大纲中强调这些信息。然而，教师认为最重要的信息可能与学生认为最重要的信息不同。为了使教学大纲对学生更有用，教职员工需要知道学生最想要的信息。这项研究确定了大多数课程大纲中需要或发现的28个项目，并要求教职员工和学生在7分的利克特量表上对这些项目的重要性进行评级。使用韦尔奇方差分析来检验教师和学生的看法是否存在显著差异。简介教学大纲是教师和学生之间的课程合同，包含大量信息。教师在教学大纲中包括的内容通常由他们各自的大学或认证机构决定。当准备教学大纲或在开课当天与学生一起复习时，教员可能会强调并强调教员认为学生需要在课程中取得成功的东西，因此可能会更详细地讨论这些主题。或者，学生可能会认为某些项目比教员认为的更重要。如果是这样的话，教师应该意识到学生的看法，并更加重视印刷的教学大纲和课堂介绍中的项目。对31所学术机构的会计学原理课程进行了一项调查，以比较教师和学生对课程教学大纲中典型项目的相对重要性的看法。当他们的学生完成调查时，教职员工还完成了一项单独的调查，询问相同的信息。研究人员用利克特量表的七分制来询问学生对一门典型课程大纲中的28个项目“关注了多少”，以及教职员工“认为学生关注了多少”，其中“1”代表“根本不关注”，而“7”代表“非常关注”。使用韦尔奇方差分析来检验教职员工的知觉是否与学生的知觉显著不同。在接受调查的28个项目中，有16个项目被发现在两组之间存在显著差异。会计教育改革委员会(AECC)、美国会计协会(AAA)、各大会计师事务所以及其他许多机构都特别鼓励改进大学会计教育实践(AAA，1996；AECC，1993；Albrecht&Sack，2000；Kerr&Smith，2003)。尽管会计学是一门致力于展示和交流决策信息的学科，但很少有关于改进会计课程教学大纲的研究(Marcis等人，2005年)。杜利特尔和拉斯克(2007)断言，课程教学大纲有几个目的。尽管本研究的基本前提是课程大纲的内容千差万别，但大多数课程大纲确实反映了课程的设计、适当材料的选择、将使用的教学方法和评估手段，以及对学生如何顺利完成课程的一些指导。因此，课堂教学大纲中内容的重要性使本研究具有现实意义。此外，Jervis和Hartley(2005)建议教师可以使用其他学校的教学大纲来帮助开发课程，并且几个AAA部分支持教学大纲交换网站。Parkes和Harris(2002)认为，教学大纲是一种合同，为课程提供了永久性的文件，并为学生的学习提供了有用的信息。…
ABSTRACTFaculty often spend a great deal of time preparing their course syllabi. What goes into the syllabus is often dictated by requirements of their respective universities and by various accrediting agencies. In addition, the faculty may want to relay information that they think is most important to their students ' success and wish to stress this information in the course syllabi.However, the information that the faculty feels most important may not be the same as what students feel most important. To make the syllabi more useful to students, faculty members need to know what information the students most want. This study identifies 28 items required or found on most course syllabi and asks both faculty and students to rate their importance on a 7 point Likert scale. A Welch ANOVA was used to test whether significant differences exist as to faculty and student perceptions.INTRODUCTIONThe syllabus is a course contract between a faculty member and the students and contains a great deal of information. What a faculty member includes in the syllabus is often dictated by their respective university or accrediting body. When preparing their syllabus or when reviewing it with the students on the opening day of class, a faculty member may highlight and put more emphasis on the things the faculty member feels the students need to be successful in the course and may, therefore, cover these topics in more detail.Alternatively, students may consider certain items to be more important that the faculty member thought. If so, then the faculty member should be aware of the students' perceptions and place greater importance on the items in the printed syllabus and class introduction.A survey was conducted in the Principles of Accounting course at 31 academic institutions to compare faculty and student perceptions as to the relative importance of various items typically found on course syllabi. When having their students complete the survey, the faculty member also completed a separate survey asking the same information. A seven-point Likert scale was used to ask the students 'how much attention they paid' and the faculty member 'how much attention they thought the student paid' to 28 items found on a typical course syllabus, with '1' being 'No Attention at All' to '7' being 'great deal of attention.' A Welch ANOVA was used to test whether the perceptions of the faculty members were significantly different from the perception of the students. Of the 28 items surveyed, 16 were found to be significantly different between the two groups.LITERATURE REVIEWIn recent years there have been several calls for improvement in higher education (Seldon 1990). Specific encouragement to improve university accounting education practices has been provided by the Accounting Education Change Commission (AECC), the American Accounting Association (AAA), the major accounting firms, and many others (AAA, 1996; AECC, 1993; Albrecht & Sack, 2000; Kerr & Smith, 2003). Even though accounting is a discipline devoted to the presentation and communication of decision-making information, there has been little research on improving the course syllabus in accounting classes (Marcis et al., 2005).Doolittle and Lusk (2007) assert that course syllabi serve several purposes. Although the basic premise of this research is that the content of the course syllabi varies greatly, most syllabi do reflect the design of the course, the selection of appropriate material, the pedagogical methods and assessment devices that will be used, and some guidance to the students on how to successfully complete the course. Thus, the importance of the content within the class syllabus makes this research relevant. In addition, Jervis and Hartley (2005) suggest that faculty may use syllabi from other schools to aid in developing a course, and several AAA sections support syllabi exchange websites. Parkes and Harris (2002) believe that a syllabus serves as a contract, provides permanent documentation for the course, and provides information useful for student learning. …