Title: Improvement of motivation, non-technical skills and content learning: a longitudinal analysis in management accounting for tourism organisations using empirical-based case studies

Authors: Bernabé Escobar Pérez; Antonio Lobo Gallardo; José Luis Arquero Montaño

Addresses: Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, Ramón y Cajal, 1, 41018 Sevilla, Spain ' Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, Ramón y Cajal, 1, 41018 Sevilla, Spain ' Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, Ramón y Cajal, 1, 41018 Sevilla, Spain

Abstract: Accounting bodies and relevant stakeholders have questioned the suitability of traditional educational approaches; concluding that communication, group working and problem-solving skills appear to be at least as important as 'technical' knowledge for their professional future. In the Spanish context, the implementation of the EHEA should have been a key milestone in order to redirect accounting education objectives, by including complex competencies composed by knowledge, skills and values. The paper objective is to study the influence of a pedagogical strategy consisting on the use of empirically-based case studies on content learning, skills development, and students' attitudes. This longitudinal experiment has been carried out in the subject Management Accounting for Tourism Organisations from 2004 to 2008 academic courses. The instrument consists of a self-assessment questionnaire. The sample is composed by the students enrolled in Management Accounting subject who had taken part in the innovative activity. The obtained evidence suggests that there is a strong influence on students' motivation, improvements in content learning, and, above all, non-technical skills development when using empirically-based case studies elaborated by students from real companies information as a innovative pedagogical strategies.

Keywords: non-technical skills; empirically-based case studies; longitudinal study; European higher education; management accounting; tourism organisations; motivation; content learning; pedagogical strategy; skills development; student attitudes; accounting education; Spain.

DOI: 10.1504/IJCA.2012.051460

International Journal of Critical Accounting, 2012 Vol.4 No.5/6, pp.685 - 701

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 18 Jan 2013 *

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