Accounting in Action: Learning in the Field

Accounting in Action: Learning in the Field Deborah E. Hocking, DEd, CPA The study is an investigation of the process of using service-learning as pedagogy to infuse passion into accounting education and develop the American Institute of Certified Public Accountants’ (AICPA) Core Competencies [1] through the use of action research. Experiential learning theory that incorporated holistic approaches (cognitive, affective, spiritual, multiple intelligences, and inclusive education) [2, 3, 4, 8, 9, 10, 12, 13, 14, 15, 16, 17, 18] provided the theoretical framework. The service-learning experience met community needs and classroom objectives in a managerial accounting class (introductory level cost accounting course required of all business students) particularly those that reflect higher levels of skills in the broad business, functional, and personal categories of the AICPA Core Competencies. Service-learning is an educational experience in an organized activity that meets community needs and class objectives. It is course-based and credit-bearing, and it incorporates critical reflection on the experience to enhance knowledge, skills, and civic responsibility. A purposeful sample of twenty-eight students in an accounting class conducted research on the Volunteer Income Tax Assistance Program developed by the Internal Revenue Service. They conducted site research and select an appropriate site in which to provide the free tax assistance for low-to moderateincome taxpayers; designed and created a VITA website; developed advertising and training materials using a variety of media, found appropriate outlets for the advertising materials and distributed the media to the community; developed and implemented financial literacy training classes for the socio-economically marginalized people in our community; and developed and implemented recruitment sessions for VITA volunteers. Extensive qualitative data was collected from student journals, meeting minutes, Blackboard discussions, focus group interviews, and structured open-ended questionnaires; researcher field notes and journals; and community member feedback. The study provides strong evidence of the program implementation process and impact, guidance on ways to structure the instructional process, and intellectual skill development. It also provides substantial evidence of the student meaning making process as they reflected individually in journals and in collaboration with others. The study provides evidence of Magolda and King’s “learning partnerships model” [11] where more complex skills (i.e. critical thinking and problem solving) occur through the integration of dimensions that include the cognitive, intrapersonal, and relationship with others. The data provides rich and indepth evidence of student development of passion and relevance in studying accounting as they turned a project into a “mission” to reflect their deep devotion and commitment to their community service. Understanding of managerial accounting was validated in examination scores that averaged ten points higher in this service-learning class than the control groups in two non-service-learning managerial accounting classes that the researcher taught during the same semester. Strong evidence is provided by this multi-dimensional and multi-disciplinary servicelearning experience of the development of AICPA Core Competencies [1] enhanced by holistic approaches. These holistic approaches include evoking feelings and imagination using symbols, film, quotations, and open-ended questions in journals. Evidence of strong connections with others occurred as students developed the ability to listen more deeply to the multiple perspectives of the diverse population within their class and in the community. The study also provides strong evidence that addresses Butin’s concerns about the pedagogical, political, and institutional impacts of service-learning [5, 6, 7].