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Expectations and Perceptions ofOverseas Students in a Post-graduateCorporate Accounting Subject: AResearch NoteJanto Haman a , John Donald b & Jacqueline Birt aa Monash University , Australiab Deakin University , AustraliaPublished online: 14 Dec 2010.

To cite this article: Janto Haman , John Donald & Jacqueline Birt (2010) Expectationsand Perceptions of Overseas Students in a Post-graduate Corporate Accounting Subject:A Research Note, Accounting Education: An International Journal, 19:6, 619-631, DOI:10.1080/09639284.2010.502329

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RESEARCH NOTE

Expectations and Perceptions

of Overseas Students in a Post-graduate

Corporate Accounting Subject:

A Research Note

JANTO HAMAN∗, JOHN DONALD∗∗ and JACQUELINE BIRT∗

∗Monash University, Australia, ∗∗Deakin University, Australia

Received: April 2009

Revised: October 2009; June 2010

Accepted: June 2010

ABSTRACT This study examines the expectations and perceptions of overseas students undertakingthe post-graduate corporate accounting subject taught at an Australian university. An understandingof students’ perceptions and expectations in learning of the subject is important in assistingaccounting academics to enhance their teaching programmes, and to manage the diverse studentcohorts which are now a feature of university classrooms in Australia. The findings show thatoverseas students expected the post-graduate corporate accounting subject to be challenging andinteresting. Moreover, they expressed a strong desire that the subject should emphasise thepracticalities of accounting.

KEY WORDS: Learning approaches, learning environment, perceptions, expectations, corporateaccounting, overseas students

Introduction

Students’ expectations represent their hopes and objectives for the future, while their

perceptions are based on subjective evaluations of what is happening in the world

around them. According to Black (1996, p. 203) ‘. . . perceptions act to form a construct

of reality for each individual, and will therefore differ from student to student . . .’.

A knowledge of what students expect to achieve from studying a subject, and how they

perceive their learning environment, can play an important role in assisting academic

Accounting Education: an international journal

Vol. 19, No. 6, 619–631, December 2010

Correspondence Address: Jacqueline Birt, Department of Accounting and Finance, Monash University,

Building H, 900 Dandenong Road, Caulfield East, Victoria, 3145, Australia. Email: jacqueline.birt@buseco.

monash.edu.au

0963-9284 Print/1468-4489 Online/10/060619–13 # 2010 Taylor & FrancisDOI: 10.1080/09639284.2010.502329

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staff to reflect on their pedagogical practices. It can also help academics to identify ways of

enhancing the quality of their students’ learning outcomes, and also to manage the diverse

student cohorts which are now a feature of university classrooms in Australia.

The objective of this study is to provide a basis for further research by investigating the

expectations and perceptions of overseas1 students undertaking the post-graduate corpor-

ate accounting subject at an Australian university. We focus on this particular subject and

overseas students for the following reasons.

Firstly, the post-graduate corporate accounting subject chosen is relatively complex.

This subject requires students to have a deep understanding of the conceptual and

applied aspects of accounting standards and procedures. Secondly, overseas students

have been a significant contributor to Australia’s economy over the past two decades.

The fee revenue from overseas students in 2008 totalled $13.7 billion (The Australian,

2008). In 2007, there were at least 455 000 overseas students studying in Australian insti-

tutions, including secondary schools, universities, the vocational education and training

sector, and various English language colleges. This figure had increased by 78% since

2002. Approximately 107000 (24%) of those overseas students were from China,

63 000 (14%) were from India, 35 000 (8%) were from Korea and 20 000 (4%) came

from each of Thailand and Malaysia. The remaining 46% of overseas students were

from a variety of other countries. The top three areas of study were management and

commerce (48% of students), and information technology (10%) (Australian Govern-

ment’s Australian Education International, 2007).

The accounting literature contains a number of studies which have explored issues relat-

ing to cultural background and its affect on student expectations. Niehoff, Turnley, Hsiu

and Chwen (2001) investigated the expectations of students enrolled in general business

classes at a state university in the US mid-west and at a Taiwanese public university,

and found statistically significant differences between the two cultures. Birt, Sherry,

Ling, Fisher, and Lee (2004) replicated and extended the Niehoff et al. (2001) study in

New Zealand and explored issues such as the expected teaching focus on either theory

or practice, and study diligence. They found that overseas students have a greater expec-

tation of theoretical content and that these students place more emphasis on diligent study

habits than their domestic student counterparts.

For this study, we used data gathered from a survey of 72 overseas students who under-

took the post-graduate corporate accounting subject in second semester 2007 at two cam-

puses of an Australian university. This subject examines the legal and professional

requirements in key areas of corporate financial reporting. It includes topics such as tax

effect accounting and consolidated financial statements. Students wishing to undertake

this unit must have successfully completed a prerequisite introductory accounting

subject which covers the basic principles and procedures governing the processing and

reporting of accounting information. In turn, a pass in the corporate accounting subject

is a prerequisite for the subsequent unit Accounting Theory, which examines in detail

the theoretical and conceptual bases of accounting practices.

The post-graduate corporate accounting subject used in this study is an elective unit

for students who wish to complete an accounting specialisation in the Master of Com-

merce programme. It is also a core (mandatory) unit in the programme leading to the

degree of Master of Professional Accounting (MPA). Both of these programmes

consist of 12 units of coursework, including either four or five core units plus electives.

However, the latter programme is specifically intended to provide graduates from an

accounting or non-accounting background with the opportunity to obtain membership

of one of the two principal professional accounting bodies in Australia (CPA Australia

or the Institute of Chartered Accountants in Australia). Hence, the syllabus of the

620 J. Haman et al.

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post-graduate corporate accounting subject is designed to satisfy the requirement of these

accounting bodies.

We found that overseas students expected the post-graduate corporate accounting

subject to be challenging and interesting, and they expressed a strong desire that the

subject should emphasise the practical application of accounting concepts. Additionally,

they hoped that it would provide them with knowledge and skills that will be useful in

their future careers. This is not surprising because many of the overseas students had

enrolled in the MPA program with a clear determination to find a job in the accounting

field after graduation.

This study contributes to the accounting education literature by highlighting the need to

consider overseas students’ perceptions and expectations of the post-graduate corporate

accounting subject in order to satisfy more completely their learning needs. This is essen-

tial because students of this subject are required to cope with the complexity of accounting

concepts, rules and procedures which are used as the basis for preparing consolidated

financial statements. Such an understanding can only come from the adoption of a deep

learning approach. Therefore, instead of encouraging students to memorise the accounting

concepts, rules and procedures, accounting academics should explain the logical reasoning

behind each concept using illustrations, examples and case studies. This is consistent with

the teaching approach advocated by Kealey, Holland and Watson (2005) who also suggest

that accounting students must be equipped with the critical thinking skills which help them

to deal with the complex issues they will face after graduation. Although some text books

on corporate accounting (e.g. Leo, Hoggett, Sweeting and Radford, 2008; Deegan, 2007)

and other advanced accounting subjects (e.g. Drever, Stanton and McGowan, 2007;

Deegan and Unerman, 2006) have linked the theory with real-life practice, many of the

examples or case studies provided in those text books are relatively difficult for students

to understand.

The remainder of this paper is divided into four sections. The next section briefly

reviews the literature relevant to students’ perceptions and expectations, and provides

the background to the research questions. This is followed by a description of the research

methodology. The results are then presented and discussed while the conclusion is outlined

in the final section.

Literature Review and Background to the Research Questions

Learning Approaches

Learning approaches are the conceptual bases which can be used to categorise students

according to their learning motives and strategies. The two principal learning approaches

focus on the depth of understanding that is sought by the student. With surface-level

learning, the student is concerned with reproducing accurately the material which has

been studied. By contrast, with deep-level learning, ‘. . . the student is directed towards

the intentional content of the learning material’ (Marton and Booth, 1997, p. 7).

Studies have found that surface-level learning (also known as ‘rote learning’) is the

typical student response when faced with a learning environment which is perceived

as imposing a heavy workload or emphasising the memorisation of factual material

(Prosser and Trigwell, 1999; Ramsden, 1991; Entwistle and Ramsden, 1983). In a

more recent study, Ramsden (2003) concluded that: ‘. . . students adapt to the require-

ments that they perceive teachers to make of them. . .. They do what they think will

bring rewards in the systems they work in. All learners, in all educational systems and

at all levels, tend to act in the same way’ (p. 62). Students who are encouraged to

Expectations and Perceptions of Overseas Students 621

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discover the meaning of what they are studying, and who therefore adopt a ‘deep’ learn-

ing approach, achieve higher levels of understanding than students who are content to

memorise seemingly useful pieces of information (a surface learning approach). Not sur-

prisingly, the former students usually obtain better grades (Meyer, Parsons and Dunne,

1990; Biggs, 1987; Entwistle, 1987).

Learning Environment

The importance of understanding how students perceive the nature of the learning environ-

ment stems from the link between such perceptions and the learning approaches that stu-

dents adopt. Ramsden (1992, 1987), for example, has stressed the importance of taking

students’ perceptions of the learning environment into account when assessing the

effects of instructional techniques. Trigwell, Prosser, and Waterhouse (1999) showed

that qualitatively different approaches to learning are associated with qualitatively differ-

ent approaches to teaching. In other words, the way a teacher teaches has a strong bearing

on the study strategies adopted by his or her students. Positive perceptions of the learning

environment have been shown to lead to better learning by students and, consequently, to

higher levels of academic achievement (Ramsden, 2003; Meyer et al., 1990; Biggs, 1987;

Entwistle, 1987).

Gow, Kember and Cooper (1994) surveyed accounting students at Hong Kong Poly-

technic. They found that, as students progressed through their course, they made less

use of deep approaches to studying, although they noted that this decline reversed as

the students neared the end of their course. Ramburuth (2001) surveyed undergraduate

Australian and overseas students (mainly from Asian backgrounds) at an Australian uni-

versity, and found that the overseas students reported a significantly higher mean for the

surface approach. Conversely, Birt et al. (2004) found that overseas students at a New

Zealand university were more accepting of a focus on theoretical, research-based infor-

mation than were local students. They suggested that this could be attributed to the

longer-term time orientation of Asian students. A longer-term time orientation is charac-

terised by relationships ordered by status and emphasis on persistence (Birt et al., 2004).

In general, deep reflective learning approaches are more prevalent in courses which have

a large theoretical component (Chan and Drover, 1997).

There are indications that bridging the gap between teachers’ and students’ perceptions

of the learning task will produce more effective teaching and learning (Breen, 1998; Van

Lier, 1996; Rao, 2001). It has been found that the level of academic achievement is sig-

nificantly higher when students are taught with strategies which complement their learning

preferences (Dunn, Griggs, Olson, Beasley and Gorman, 1995). Prosser and Trigwell

(1999) emphasised the need for academics to understand, firstly, how students relate to

what is going on around them and, secondly, the links between teaching procedures, learn-

ing activities and learning outcomes. To do this, one must go beyond the content to be

learned by students and consider the context in which it is to be learned. Prosser and Trig-

well have stated that:

Each learning and teaching situation is unique. What is required is an understanding of somegeneral principles for good learning and teaching, careful monitoring of what students areexperiencing in their learning situations and how they are doing so, and the awareness of arange of responses that can be made to emerging situations. (1999, p. 168).

In order to consider some of these issues in more depth, this study aims to answer the

following three research questions relating to overseas students undertaking the post-

graduate corporate accounting subject taught in an Australian university:

622 J. Haman et al.

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1. What are the expectations and perceptions of overseas students undertaking the

post-graduate corporate accounting subject?

2. Do overseas students prefer to use deep and reflective learning in the post-graduate

corporate accounting subject?

3. Do overseas students have high educational expectations concerning the usefulness of

the post-graduate corporate accounting subject in their future career?

Research Methodology

Students undertaking the post-graduate corporate accounting subject at two campuses of

an Australian university recorded their responses to 22 questionnaire statements by

using a five-point Likert scale, with one meaning ‘strongly disagree’ and five ‘strongly

agree’. The questionnaire is found in the Appendix. At the time of survey, the numbers

of students who were enrolled in the subject at ‘A’ and ‘B’ campuses were 80 and 70

respectively.2 Prior to the distribution of questionnaires in the classroom, students were

informed that their responses would be anonymous, and that they could choose not to

respond. Ninety four students provided responses to all the statements and, of that

number, 72 students had an overseas background. Therefore, the overseas students’

responses represented 77% of the total obtained.

Research question 1 concerns the expectations and perceptions of overseas post-

graduate corporate accounting students. The relevant questionnaire statements are those

numbered 1, 2, 3, 4, 9, 10, 11, 13, 14, 18, and 19:

. I expected that this subject would be challenging.

. I expected that this subject would be interesting.

. I expected that this subject would be useful in day to day life.

. I expected that this subject would involve many numbers and calculations.

. I would like this subject to emphasise practical issues in accounting.

. Tutoring should be available for this subject.

. I am satisfied with the present teaching of this subject (i.e. a three-hour session with two

hours for a lecture and one hour for a tutorial).

. This subject should be required only for an accounting major.

. I would not take this subject if it was not required for my major.

. Many of the terms used in this subject have been difficult for me to understand.

. Before taking this subject, I was not familiar with Australian Accounting Standards and

concepts.

Research question (2) focuses on whether overseas students would need to use a deeper

and more reflective learning approach when studying the post-graduate corporate account-

ing subject. To determine the answer to this question the analysis concentrated on the

questionnaire responses to statements 5, 6, 7, 8, 16, 17 and 20:

. I expected that this subject would introduce me to new accounting concepts and

standards.

. I would like this subject to emphasise accounting reports and their implications for

decision-making.

. I would like this subject to emphasise problem-solving through examples.

. I would like this subject to emphasise case discussions and analyses.

. The material I expected to study in this subject will be useful for other subjects in my

educational programme.

Expectations and Perceptions of Overseas Students 623

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. I had adequate preparation in basic accounting to study this subject.

. I had adequate preparation in debits and credits to study this subject.

Research question 3 examines whether overseas students have high expectations

concerning the usefulness of the post-graduate corporate accounting subject in their

future careers. In relation to this question, we considered the responses to questionnaire

statements 12, 15, 21 and 22:

. I am satisfied with the lecture delivery for this subject, which links theory with practice

and/or the real world.

. The material I expected to study in this subject will be useful for my future career.

. After graduation, I would like a career in the accounting field.

. I have a reasonable chance of getting a job that requires an accounting background.

Results

Table 1 provides the demographic background of the overseas students who were sur-

veyed. Of the 72 respondents, 34.7% were from China, 27.8% from India and 15.3%

from Sri Lanka. The remaining 22.2% were from a variety of other countries.

Research question 1 concerns the expectations and perceptions of overseas post-

graduate corporate accounting students. Table 2 shows that the response means for all

the statements that are relevant to this question are higher than 3.00 except for statement

14: ‘I would not take this subject if it was not required for my major’ (mean ¼ 2.79;

median ¼ 3). This particular score indicates that the responses for statement 14 were

mixed. Apparently, some students would take the corporate accounting subject even if

it was not required for their major. However, a majority of students were indecisive in

this matter. In contrast, the majority of students responded favourably to statement 13

‘This subject should be required only for an accounting major’ (mean ¼ 3.65; median

¼ 4). The mean values of statements 10 and 11 are 3.72 and 3.82 respectively which indi-

cate the consistency of students’ responses in expecting a tutorial for the corporate

accounting subject. Some students agreed with statement 18 ‘Many of the terms used in

this subject have been difficult for me to understand’ but a majority of students were inde-

cisive in this matter (mean ¼ 3.32; median ¼ 3). As might be expected, students indicated

that they were not familiar with Australian Accounting Standards and concepts before

taking the corporate accounting subject (statement 19 with mean of 3.45 and median of 4).

The students indicated a clear preference for learning accounting procedures by

working through practical examples, perhaps viewing this as a way of understanding

the conceptual and applied aspects of the accounting standards and procedures. This learn-

ing preference is confirmed by the third highest mean of 4.43 being reported for the

Table 1. Overseas student demographics

Countries Number of students Per cent

China 25 34.7

India 20 27.8

Sri Lanka 11 15.3

Bangladesh 3 4.1

UK 2 2.8

Others (inc. Indonesia, Iran, New Zealand, Taiwan, Thailand) 11 15.3

Number of observations 72 100

624 J. Haman et al.

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responses to statement 9: ‘I would like this subject to emphasise practical issues in

accounting’. The students preferred to take a practical approach to accounting issues

instead of having to consider abstruse theoretical concepts in isolation. They expected

the corporate accounting subject to be useful in their day-to-day lives (statement 3 with

fourth highest mean of 4.43) and that it would involve many numbers and calculations

(statement 4 with mean of 3.97). Consistent with previous statements, students expected

that the corporate accounting subject would be challenging but interesting (statements 1

and 2 with means of 4.22 and 4.24 respectively).

The standard deviations of the response scores, as shown in Table 2, indicate that dis-

persion ranges are reasonably uniform except for statements 10, 13, 14 and 19. The fact

that the median response values reported for statements 1, 3 and 9 are equal to 5.00 indi-

cates that a large number of students (i.e. more than 50% of the sample) had selected the

‘strongly agree’ response for these statements.

Research question 2 relates to whether overseas students expected to use a deep and

reflective style of learning when studying the post-graduate corporate accounting

subject. To investigate the answer to this question the responses to statements 5, 6, 7, 8,

16, 17 and 20 were examined. The statistics in Table 3 show that the means of the

responses are all above 4. The highest mean of 4.54 is for statement 7: ‘I would like

this subject to emphasize problem-solving through examples’. The second highest mean

of 4.46 is for statement 5: ‘I expected that this subject would introduce me to new account-

ing concepts and standards’. Statement 8 had the third highest mean of 4.29: ‘I would like

this subject to emphasise case discussions and analysis’. These three responses demon-

strate that overseas students are comfortable with a deep and reflective learning approach.

The responses to statements 6 and 16, with mean values of 4.15 and 4.17, relate to the stu-

dents’ expectations of an emphasis on accounting reports and their implications for

decision- making (statement 6), and the usefulness of the material taught in the corporate

accounting subject for the student’s other subjects (statement 16). The remaining

responses of means 4.14 and 4.01 indicate the overseas students’ confidence in their

basic accounting knowledge (statements 20 and 17). The overall results indicate that

overseas students used the deep reflective approach to learning which is sometimes

claimed to be a characteristic of Asian students (Niehoff et al., 2001 and Birt et al., 2004).

Table 2. Statements concerning expectations and perceptions of overseas students

No. Statement Mean Median SD

1 I expected that this subject would be challenging. 4.22 5.00 1.01

2 I expected that this subject would be interesting. 4.24 4.50 0.94

3 I expected that this subject would be useful in day-to-day life. 4.43 5.00 0.77

4 I expected that this subject would involve many numbers and

calculations.

3.97 4.00 1.06

9 I would like this subject to emphasise practical issues in accounting. 4.43 5.00 0.75

10 Tutoring should be available for this subject. 3.72 4.00 1.38

11 I am satisfied with the present teaching of this subject (i.e. a three-hour

session with two hours for a lecture and one hour for a tutorial).

3.82 4.00 1.11

13 This subject should be required only for an accounting major. 3.65 4.00 1.19

14 I would not take this subject if it was not required for my major. 2.79 3.00 1.40

18 Many of the terms used in this subject have been difficult for me to

understand.

3.32 3.00 1.14

19 Before taking this subject, I was not familiar with Australian Accounting

Standards and concepts.

3.45 4.00 1.40

Number of observations 72

Expectations and Perceptions of Overseas Students 625

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To determine the answer to research question (3), which asks whether overseas students

have higher expectations concerning the usefulness of the post-graduate corporate

accounting subject in their future careers, we examined the responses to statements 12,

15, 21 and 22. Table 4 shows that the mean scores for the responses to those four state-

ments are all above 4 except for statement 22. The results indicate that overseas students

have high career aspirations in the accounting field and, therefore, expect that the lecture

delivery for the corporate accounting subject should link theory with practice and/or the

real world (statements 21 and 12 with means of 4.46 and 4.15 respectively). This is con-

sistent with the findings of some prior studies (for example, Goyette and Xie, 1999;

Kember, 2000; and Birt et al., 2004). In addition, the overseas students expected that

the corporate accounting subject will be useful for their future careers (statement 15

with mean of 4.38). However, they have less confidence in getting a job in the accounting

field after graduation (statement 22 with mean of 3.97). A possible reason for this could be

a lack of familiarity with the opportunities in the work place. This problem could be over-

come through the professional training and development programmes for new accounting

graduates that are offered by the professional accounting bodies in Australia.

Conclusion

This study found that overseas students expected the post-graduate corporate accounting

subject to be both challenging and interesting. Furthermore, these students expected that a

Table 4. Statements concerning usefulness of corporate accounting towards future careers of

overseas students

No. Statement Mean Median SD

12 I am satisfied with the lecture delivery for this subject, which links

theory with practice and/or the real world.

4.15 4.00 0.92

15 The material I expected to study in this subject will be useful for my

future career.

4.38 5.00 0.87

21 After graduation, I would like a career in the accounting field. 4.46 5.00 0.90

22 I have a reasonable chance of getting a job that requires an

accounting background.

3.97 4.00 1.21

Number of observations 72

Table 3. Statements concerning deep and reflective learning of overseas students

No. Statement Mean Median SD

5 I expected that this subject would introduce me to new accounting

concepts and standards.

4.46 5.00 0.50

6 I would like this subject to emphasise accounting reports and their

implications for decision-making.

4.15 4.00 0.88

7 I would like this subject to emphasise problem-solving through

examples.

4.54 5.00 0.65

8 I would like this subject to emphasise case discussions and analyses. 4.29 4.00 0.80

16 The material I expected to study in this subject will be useful for

other subjects in my educational program.

4.17 4.00 0.83

17 I had adequate preparation in basic accounting to study this subject. 4.01 4.00 0.99

20 I had adequate preparation in debits and credits to study this subject. 4.14 4.00 1.00

Number of observations 72

626 J. Haman et al.

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deep, meaning-based approach to learning would be needed to study this subject. Since the

corporate accounting subject incorporates what might be called ‘accounting standards-

based teaching’ which requires a lot of conceptual thinking and applied rules, academics

should make frequent use of practical examples, illustrations and case studies. Instead of

encouraging students to memorise the accounting concepts, rules and procedures, students

should be exposed to the logical reasoning behind each concept (Kealey et al., 2005). How

to simplify the complex issues associated with the post-graduate corporate accounting

subject is an important question that academics face. Although some corporate accounting

textbooks (for example, Leo et al., 2008; Deegan, 2007) link accounting theory with real-

life practices, their examples, illustrations and case studies are still relatively complex.

Hence, accounting academics can play a significant role in bridging the understanding

gap between students and textbooks by teaching the critical thinking skills needed to

deal with complex issues.

The overseas students who participated in this study expressed a strong desire for the

post-graduate corporate accounting subject’s content and teaching to focus on the things

that matter, that is, the things that will enable them to function effectively in the ‘real

world’ as future accountants and/or managers. In other words, they had high expectations

concerning the future usefulness of their learning experience in the corporate accounting

subject. Therefore, accounting academics need to ensure that what they teach is not only

correct and up-to-date, but also demonstrably useful in real-life decision-making situ-

ations. This can be achieved through the use of relevant case studies, journal articles

and other material obtained, for example, from company web-sites. The possibilities for

enhancing students’ interest in what is being taught are endless, but the basic aim

should be to keep the students engaged in the learning process by linking theory and

practice. This should enhance students’ satisfaction and, more importantly, the learning

outcomes for the post-graduate corporate accounting students. By changing the way in

which students are taught accounting, it should be possible to change the way in which

they learn accounting. In other words, students should be encouraged to learn in such a

manner that their understanding is extended.

It should be noted that the results of this study were derived from a survey conducted at

only one Australian institution so its findings may not be applicable to universities else-

where. It did not attempt to identify changes in students’ perceptions because only one

survey was conducted during the teaching period, and the respondents remained anon-

ymous. Furthermore, the questionnaire was deliberately kept short for practical reasons.

Future research could investigate the relationship between the initial expectations of the

post-graduate corporate accounting subject held by domestic and overseas students and

how these perceptions change over time. It should be remembered that students’ percep-

tions may be influenced by their English language proficiency and this could affect their

ability to cope with the post-graduate corporate accounting subject and to demonstrate

their understanding of it in an examination (Wong and Chia, 1996; Gul and Fong,

1993). Future studies might also attempt to identify whether expectations and perceptions

are influenced by the nature of prior accounting studies and when they were undertaken.

This study did not consider how recently prior studies in accounting were undertaken by

the students who were surveyed. Moreover, there may have been significant differences in

the periods of time which had elapsed between the students’ completion of undergraduate

studies and their enrolment in the post-graduate corporate accounting subject which was

the focus of this study. As Moses (1987) has suggested, the benefits from prior accounting

studies might be expected to diminish over time, and particularly when a postgraduate

student has not been actively engaged in accounting–related tasks. A future comparative

study along the lines of this study might, therefore, control for what Moses (1987) refers to

Expectations and Perceptions of Overseas Students 627

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as the ‘recency effect’. Opportunities also exist for future research to investigate whether

students’ expectations and perceptions of the post-graduate corporate accounting subject

can be related to their age, gender, work experience, country of origin and their previous

academic performance.

Acknowledgements

The authors gratefully acknowledge the helpful comments on this paper made by the two

anonymous referees and the participants in research seminars held at Deakin University,

Geelong, on 27 March 2008 and at Monash University, Caulfield, on 1 August 2008.

Notes

1Overseas students are those with a foreign bachelor’s degree and who are enrolled in the post-graduate

corporate accounting subject as full-fee-paying overseas students. They are likely to have been enrolled

in the Australian university for less than one year on the survey date.2We found that there were no significant differences between the expectations and perceptions of the over-

seas students at ‘A’ and ‘B’ campuses. Hence, separate result tables are not provided.

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APPENDIX

CORPORATE ACCOUNTING QUESTIONNAIREa

YOU CAN CHOOSE NOT TO RESPOND TO THIS QUESTIONNAIRE. PLEASE

DO NOT WRITE YOUR NAME OR STUDENT ID ON THIS FORM.

The purpose of the survey is to provide feedback to the lecturer in order to enhance stu-

dents’ learning and/or the teaching program/strategy in the remainder of teaching

period in semester 2, 2007 or future teaching periods. I agree that the results of this

survey can also be used for publications.

Expectations and Perceptions of Overseas Students 629

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Part AYou are requested to respond to each question using a scale rating from 1 to 5 which

is defined as follows.

1 5 strongly disagree

2 5 moderately disagree

3 5 neither agree nor disagree4 5 moderately agree

5 5 strongly agree

Please circle your selection

Appendix Parts A and B

Statement Response

1 I expected that this subject would be challenging. 1 2 3 4 5

2 I expected that this subject would be interesting. 1 2 3 4 5

3 I expected that this subject would be useful in day-to-day life. 1 2 3 4 5

4 I expected that this subject would involve many numbers and

calculations.

1 2 3 4 5

5 I expected that this subject would introduce me to new accounting

concepts and standards.

1 2 3 4 5

6 I would like this subject to emphasise accounting reports and their

implications for decision-making.

1 2 3 4 5

7 I would like this subject to emphasise problem-solving through

examples.

1 2 3 4 5

8 I would like this subject to emphasise case discussions and analyses. 1 2 3 4 5

9 I would like this subject to emphasise practical issues in accounting. 1 2 3 4 5

10 Tutoring should be available for this subject. 1 2 3 4 5

11 I am satisfied with the present teaching of this subject (i.e. a 3-hour

session with two hours for a lecture and one hour for a tutorial).

1 2 3 4 5

12 I am satisfied with the lecture delivery for this subject, which links

theory with practice and/or the real world.

1 2 3 4 5

13 This subject should be required only for an accounting major. 1 2 3 4 5

14 I would not take this subject if it was not required for my major. 1 2 3 4 5

15 The material I expected to study in this subject will be useful for my

future career.

1 2 3 4 5

16 The material I expected to study in this subject will be useful for other

subjects in my educational program.

1 2 3 4 5

17 I had adequate preparation in basic accounting to study this subject. 1 2 3 4 5

18 Many of the terms used in this subject have been difficult for me to

understand.

1 2 3 4 5

19 Before taking this subject, I was not familiar with Australian

Accounting Standards and concepts.

1 2 3 4 5

20 I had adequate preparation in debits and credits to study this subject. 1 2 3 4 5

21 After graduation, I would like a career in the accounting field. 1 2 3 4 5

22 I have a reasonable chance of getting a job that requires an accounting

background.

1 2 3 4 5

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PART B

Please circle your selection

1 Are you an overseas student? Yes or No

2 Is this subject (corporate accounting) a mandatory unit for you? Yes or No

3 Do you have a bachelor degree with a major in accounting? Yes or No

4 If your response to statement 3 was ‘Yes’ please specify the country where you

obtained your bachelor degree. Country: . . .. . .. . .. . .. . .. . .. . .. . .. . .. . ..

5 Is your bachelor degree a non-accounting one? Yes or No

6 If your response to statement 5 was ‘Yes’ please specify the country where you

obtained your bachelor degree. Country: . . .. . .. . .. . .. . .. . .. . .. . .. . .. . ..

7 Are you currently working? Yes or No

8 If your response to statement 7 was ‘Yes’ please specify whether you are

working full time (FT), part time (PT) or as a casual employee (CE).

FT PT CE

9 If your response to statement 7 was ‘Yes’ please specify whether you have an

accounting-related job (A) or a non-accounting-related job (NA).

A NA

10 Are you Male (M) or Female (F)? M F

Thank you for your participation

aThe questions in part A of the questionnaire are a variation of those used in a prior

Australian study by Balachandran, Skully, Tant, and Watson (2006).

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