ABSTRACT

Studies have reported that employers, graduates, and other stakeholders do not believe that higher education curricula facilitate the development of teamwork competencies adequately. In response to calls from Kennedy and Dull [(2008) Transferable team skills for accounting students. Accounting Education, 17(2), 213–224] and Levant et al. [(2016) Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368–395], we take a qualitative approach to explore the views of Master of Professional Accounting students on the value propositions of process controls and educator-led support. In thematically analysing survey and interview responses, this study reports that effective process controls support teams by creating a constructive environment where social learning can take place. The study shows that without adequate educator-led guidance, increased accountability processes in teamwork lead to the circumvention of time-consuming activities and greater conflict in teams. We contribute an evidence-based schema that places instructor-guided teamwork process controls at the centre of constructivist learning. The schema links students’ value proposition of teamwork to the instructor’s ability to change student perceptions.

摘要

研究报告称，雇主，毕业生和其他利益相关者不认为高等教育课程能够充分促进团队合作能力的发展。响应Kennedy和Dull [（2008）会计专业学生的可转让团队技能。会计教育，17（2），213–224]和Levant等。[（2016）商业模拟是一种用于开发软技能的积极学习活动。会计教育，25（4），368–395]，我们采用定性方法来探讨专业会计硕士课程的学生对过程控制和教育工作者主导的支持的价值主张的看法。在专题分析调查和访谈答复时，本研究报告说，有效的过程通过创建一个可以进行社交学习的建设性环境来控制支持团队。该研究表明，在没有足够的教育工作者指导的情况下，团队合作中责任制的增加会导致规避耗时的活动和团队之间更大的冲突。我们提供了一个基于证据的模式，该模式将教师指导的团队合作过程控制放在建构主义学习的中心。该模式将学生的团队合作价值主张与教师改变学生观念的能力联系在一起。