EXPLORATION OF THE USE OF HANDHELD PERSONAL RESPONSE SYSTEMS WITH FIRST YEAR ACCOUNTANCY STUDENTS FOR DEEP LEARNING AND UNDERSTANDING

Once a learner understands a particular concept they are then unlikely to forget and subsequently have the ability to apply their learning to similar and more complex tasks (Land et al, 2008). Teaching basic concepts to novice accountancy learners can be a tricky task particularly as the teacher is already very familiar with the topic (Friedman, 2006). This paper describes the strategies used by a lecturer trying to accomplish understanding of basic concepts and calculations in accountancy with first year students at Dublin Institute of Technology. In particular we explore the use of clickers (personal response systems) with multiple choice questions to help students grasp and deeply understand basic but essential concepts. Lecturers using clickers for learning have reported improved student interaction and engagement in class time. Clickers also provide immediate feedback for the lecturer and the student enabling rapid identification of misunderstandings. In order to gauge the level of comprehension this lecturer uses a series of questions with clickers to determine if understanding has been achieved. Immediate feedback from the class indicates if further explanations or revision of the topic is necessary. Interestingly the use of clickers has also enabled the lecturer to test for deeper learning by developing more complex problems in order to test if students can apply the concepts to other tasks. To date, in this research, the lecturer has observed that while surface understanding has been achieved, deeper understanding is often not accomplished and more support is needed in order to establish successful completion of complex problems. This study correlates with Cousin’s (2010) call to establish deep reflective practice on teaching and learning strategies in order to facilitate deeper learning of threshold concepts. It is proposed that with the use of clickers combined with reflective practice that enhancement of student learning can be achieved.