Literature Study Use of Learning Methods to Develop 21

-Century

Skills I Accounting Learning

Fitriyanti

Universitas Sriwijaya, Jalan Raya Palembang-Prabumulih, Inderalaya, Indonesia

Keywords: Accounting learning methods, 21st-century skills

Abstract:: Use of learning methods has gained much attention from researchers and practitioners. Many researchers use

innovative learning methods that support 21-st century skills including accounting learning. This research

describes several learning methods used in accounting to develop 21st century skills. The analysis was

conducted based on a literature study of 27 published articles from 2008 to 2018 from several journals. The

most frequently studied method was case study methods, and the little investigated is a portfolio method.

Accounting learning methods used to develop communication skills are simulation, cooperative, case study,

problem solving and portfolio methods. Collaborative skills are developed through cooperative, and

experimental methods. Critical thinking is done through case study, simulation, cooperative, interactive,

problem solving, active learning, seminar, and portfolio. Creativity is developed through case study,

cooperative, and interactive. Problem-solving skills through case study, problem-solving methods,

experimental and traditional lecturer. The least-researched innovation skills are developed through innovative

methods. Future research needs to explore accounting learning methods for developer innovation.

1 INTRODUCTION

Currently, 21st-century skills have become a concern

of many researchers in the field of education. When a

society moves into the new century, 21st-century

skills are considered important (Voogt & Roblin,

2010). 21st-century skills such as communication,

collaboration, critical thinking, problem-solving,

creativity and innovation mush are developed

(Binkley et al., 2014). 21st-century skills dedicated to

developing and extending existing knowledge.

The progress of science and technology has

caused students to face the rapid changes in the world.

At present, the success of students lies in the ability

to communicate, collaborate, and solve problems, be

critical, creative and innovate in response to new

demands on life. Some authors (Carroll, 2007;

Trilling & Fidel, 2009) argue that learning that

supports the development of 21st-century skills is

very important to achieve the necessary changes.

Professional workforce development must be a top

priority. According to Partnership for 21st-Century

Skills (2008) educators can integrate the development

of 21st century skills into classroom learning

standards. Learning is an effort to facilitate students

to experience the learning process to develop various

potentials as a provision for life in the 21st century.

One way to achieve this is through the use of

appropriate learning methods. Learning methods are

needed that support students to get creative thinking,

innovative, problem solving, able to communicate

and collaborate well in order to succeed in work and

life in the future.

Developing educational programs that support

21st-century skills requires flexible and coordinated

effort. All involved in education must be able to learn

from experiences implementing new methods and

processes.

Several studies have indicated the implications of

learning related to 21st-century skills (Ongardwanich

et al., 2015; Sahih, 2015; Griffin, McGaw & Care,

2012). Several other researchers have specifically

investigated potential learning methods for

developing 21st-century skills. Nevertheless, 21st-

century skills are still a topic of interest to many

researchers. Does this also occur in accounting

learning given the importance of 21st-century skills

relevance in various life sectors including

accounting?.

Fitriyanti, .

Literature Study Use of Learning Methods to Develop 21st-Century Skills in Accounting Learning.

DOI: 10.5220/0009994000002499

In Proceedings of the 3rd Sriwijaya University International Conference on Lear ning and Education (SULE-IC 2018), pages 25-29

ISBN: 978-989-758-575-3

 2023 by SCITEPRESS – Science and Technology Publications, Lda. Under CC license (CC BY-NC-ND 4.0)

2 LITERATURE REVIEW

2.1 21st-Century Skills

Communication skills, information sharing, problem-

solving skills, adaptation, and innovation skills are

essential in today's life. Much success in the various

fields lies in that ability to respond to new demands

of life. Several studies that study skills needed to

succeed in a change world (Voogt & Roblin, 2010;

Trilling & Fidel, 2009; Ongardwanich et al., 2015)

and some organizations (Partnership for 21st Century

Skills, NCREL, Metiri Group) argue that 21st century

skills are essential to achieving the necessary change

demands. 21st-century skills consist of a set of

competencies such as communication, collaboration,

social skills, creativity, critical thinking, problem-

solving, productivity, learning to learn, self-direction,

planning, flexibility, risk-taking, conflict

management and a sense of initiative and

entrepreneurship (Voogt & Pareja Roblin, 2012).

While the Partnership for 21st-Century Skills (2008)

categorizes: learning skills (creativity and innovation,

critical thinking and problem solving, communication

and collaboration), literacy skills (information, media

and information technology literacy) and skills life

(flexibility and adaptability, initiative and self-

direction, social and cross-cultural skills, productivity

and accountability, leadership and responsibility).

Meanwhile, NCREL identifies as digital age literacy,

inventive thinking, effective communication, and

high productivity. The 21st-century skills discussed

in this paper such as communication, collaboration,

critical thinking, problem-solving, creativity, and

innovation.

2.2 Learning Method to Develop

21st-Century Skills

The information age allows each individual to

develop talent and potential through the power of

knowledge technology and lifelong learning. This is

the main challenge facing students today and the

future. Students should be prepared skills needed in

the work environment of this century (NCREL &

Metiri Group, 2003).

Traditional education focuses on content learning

and then assesses the content knowledge with tests,

quizzes, and learning modules. The outcomes should

be include the skills to develop. Students must have

apply knowledge and get the challenges of life

outside of school.

The effort to keep up with the rapidly changing

world of the need for alignment of the educational

system with the demands. Partnership for 21st-

century skills (2008) recommends six elements:

emphasizing core subjects, emphasizing learning

skills, using tools to develop skills learning, teaching

how to learn in the context, teaching the content, and

using judgments.

In addition, 21st-century skills require a student-

centered approach to provide meaningful learning

experiences such active learning approaches. Several

studies such as Raux and Smith (2009) show that

many students learn more and store information better

by using active learning. Active learning as a learning

method for involving students actively in the learning

process. For this, the learning process should engage

students' interest in acquiring skills. The design of

learning should be designed based on individual

needs. The lesson designer should not focus the

content or information but the learning process.

The learning modes used to facilitate 21st-century

learning include: student-centered learning, multi-

interaction in the educational process, broader

learning environment, active students investigating in

the learning process, what is contextually learned

with children, team-based learning, learned objects

relevant to the needs of the child, all the senses of the

child are utilized in the learning process, using the

multimedia, the teacher relationship with the students

is the cooperation for learning together, learners learn

according to individual needs, individual learning

service, plural awareness, multi-discipline, autonomy

and trust, creative and critical, teachers and students

alike learn from each other (BSNP, 2010).

3 RESEARCH METHODS

This research is a literature study of 27 published

articles from 2008 to 2018 from several journals.

Descriptive analysis with a percentage is used to look

at the methods used by researchers in developing

these important skills. Most of the articles were

analyzed comes from the journal Accounting

Education, Social Proceedia and Behavior Science,

and some come from the journal Student In Business

and Economics, Accounting and Management,

Revita De Contabilidad Spanish Accounting Review,

and The British Accounting Review. Most studies are

a survey and some qualitative in nature.

This research aims to identify accounting learning

methods that have implications for skills in 21st-

century such: communication, collaboration, critical

thinking, problem-solving, creativity, and innovation.

SULE-IC 2018 - 3rd Sriwijaya University International Conference on Learning and Education

4 RESULT AND DISCUSSIONS

The results of the analysis show that the majority of

studies examining the use of learning methods to

develop 21st century skills in accounting learning are

case study methods (24%), followed by simulations

(10%), cooperative learning (10%), problem solving

(10%), active learning (10%), experimental methods

(10%), interactive methods, and portfolios (7%),

seminars and innovative (4%) and traditional

lecturers (3%).

Articles covering accounting learning methods for

21st centuries skills such as communication (27%),

collaboration (10,8%), critical thinking (29,7%),

solving problem (21,6%), creativity (8,1%), and

innovation (2,7%) as show in Table 1

Table 1: Learning methods to develop

communication skill

Learnin

ethods Communication skills

Case stud

Simulation 1

Coo

erative 2

Problem-solving 1

Active learnin

Portfolio 1

Total 10

Percenta

e 27,0

The results show that accounting learning

methods used to develop communication skills was

27% which included simulation, cooperatives, case

study, problem solving and portfolio methods.

Table 2: The use learning methods to develop

collaborative skills

Learning Methods Collaborative Skills

Cooperatif 2

erimental 2

Total 4

Percenta

e 10,8

Meanwhile, collaborative skills was 10,8% were

carried out through cooperatives, and experimental

methods.

The next method for the development of critical

thinking is 29,7% done through case study,

simulation, cooperatives, interactive, problem

solving, active learning,seminar, and portfolio

Table 3: The use learning methods to develop

critical thinking

Learnin

Methods Critical Thinkin

Skills

Case stud

Simulation 1

Cooperative 1

Interactive 2

Problem-solving 2

Active learnin

Semina

Portfolio 1

Total 11

Percenta

e 29,7

Table 4: The use learning methods to develop problem-

solving skills

Learnin

Methods Problem-Solvin

Skills

Case stud

Simulation 1

Problem-solvin

Experimental 1

Traditional lecture

Total 8

Percenta

e 21,6

Problem-solving skills through case study,

simulation, problem-solving, experimental and

traditional lecturer methods. Creativity is 8,1%

which developed through case study, cooperative,

and interactive. The least-researched innovation skills

in 2,7% accounting learning were developed through

innovative methods.

The Bedford Report (AAA, 1986) sparked a long

period and intensive interest in the reform of the

accounting curriculum. The report notes that the

current accounting curriculum does not give students

the skills necessary to compete in the 21st-century.

Green (2008) suggests communication, problem-

solving, teamwork, and information technology, are

valued in economies and markets labor. The

implications for education, so that youth must be

equipped with the kind of skills needed in the labor

market. For that reason, education should focus on

developing the skills to cooperate, think critically,

creatively, innovatively, communicate effectively

and solve problems efficiently.

One of the concerns of accounting education is to

reform the use of learning methods. The AECC

expressed concerns about the method of learning in

accounting education that has been used so far

(AECC, 1990). For that purpose, Biggs (2012).

changes are made from traditional learning methods

to active learning methods. Accounting educators

have difficulty in developing conceptual foundations

and practical application of learning given the limited

Literature Study Use of Learning Methods to Develop 21st-Century Skills in Accounting Learning

number of hours available, the number of rules,

procedures, breadth and depth of knowledge on

accounting learning (Howieson et al., 2014).

The reform of accounting education research is

skills development include curriculum development

to enhance the competency-based education, the

learning method that supports the change (case

studies, simulations, role-playing), experiential

learning, service learning, internships, detailed

analysis and exploration of specific skills

(communication, interpersonal skills, critical

thinking, ethics, etc.), emotional intelligence (Cook et

al., 2011; Boyatzis, 2009) and exploration skill

development (Palmer et al., 2004; Herring and Bryan,

2001; Herring and Bryan, 2001).

Learning method means ways or techniques to

facilitate students to learn. The 21st- century learning

method is a way that teachers use to facilitate

students' learning experiences in accordance with

student conditions, competence characteristics that

must be mastered, student learning environment, and

the ability of teachers in facilitating student learning.

There are several accounting learning methods:

reading text, practice questions, demonstrations,

interactive, frequently asked questions, case studies

and problem-solving, discussions, research,

presentations, role-playing, simulations, experiments,

and visits and internships to the company (Bonner

1999). Use of appropriate teaching methods can

facilitate students to obtain the expected

competencies.

One of the best techniques for developing these

skills in accounting courses is the use of case studies

(AAA, 1986). Case studies can be used to develop

skills, when there are technical accounting skills and

theoretical knowledge (Indrė, 2014). Case studies

bridges a gap between theory and practice. This

makes case study methods so popular used in

colleges, and an important role in developing

students' knowledge and skills (Andersen & Schiano,

2014).

Accounting learning methods such as case study

methods, seminars, role playing, and simulations can

be used in the learning process to develop student

capacity in an analysis, synthesis, problem-solving

and communication (IFAC, 1996; AECC, 1990;

AAA, 1986). In the 21st-century, education should

focus on developing the ability to think and solve

problems efficiently. Educators should help students

to design learning to develop problem-solving skills

combined with other skills in the business

environment (Jones, 2010; Wells, Gerbic,

Kranenburg, & Bygrave, 2009). Traditional centered

learning not enough to develop skills in anticipating a

rapidly changing life. Work and social life will

always produce new tasks and can not be solved by

applying prior knowledge. A new method is needed

to support the achievement of the skills in the 21st-

century.

5 CONCLUSION

Several studies related to accounting learning

methods used to develop communication skills are

simulation, cooperative, case study, problem solving

and portfolio methods. Collaborative skills are

developed through cooperative, and experimental

methods. The next method for the development of

critical thinking is done through case study,

simulation, cooperative, interactive, problem solving,

active learning,seminar, and portfolio. Creativity is

developed through case study, cooperative, and

interactive. Problem-solving skills through case

study, problem-solving methods, experimental and

traditional lecturer. The least-researched innovation

skills in accounting learning are developed through

innovative methods. Therefore, future research needs

to explore accounting learning methods for developer

innovation.This paper is limited to a descriptive

description of the methods used by researchers in

developing 21st century skills, further analysis can be

done by describing in detail the various aspects

developed in each method used.

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Literature Study Use of Learning Methods to Develop 21st-Century Skills in Accounting Learning