In
addition to knowledge and performance-oriented outcomes,
the Objectives emphasize the need for accounting
graduates to develop skills and attitudes that will
provide a foundation for continued learning when they
enter the professional arena. The authors of the
Objectives refer to this important cluster of
outcomes as "learning to learn," with the ultimate aim
being the capacity for lifelong learning.
The model of
learning to learn outlined in the Objectives has
three components:
- Foundational
understanding of content
- Inquiry-oriented
learning processes and skills
- "An
attitude of continual inquiry" and comfort with
uncertainty
Foundational
Understanding of Content: The authors of the
Objectives recognize that developing the capacity
for lifelong learning implies that students must learn
program content (principles and concepts) in conjunction
with "the ability to apply and adapt those concepts and
principles in a variety of contexts and circumstances."
The perspective of lifelong learning implies a broad
definition of what is assessed, extending beyond
traditional concepts of measuring memorized rules and
regulations to include the full range of knowledge
outcomes defined in Chapter
6.
Inquiry-Oriented
Learning Processes and Skills: The Objectives
underscore "the process of inquiry in an unstructured
environment" as a central part of learning to learn.
Specific skills students must acquire include "the
ability to identify problems and opportunities, search
out the desired information, analyze and interpret the
information, and reach a well reasoned conclusion." (p.
6) These skills are closely related to critical thinking
and problem solving as defined in Section
9.3.2.
Attitude of
Continual Inquiry: Learning to learn depends upon an
attitude of willingness, even eagerness to learn; the
Objectives emphasize an attitude of thriving on
uncertainty, continual inquiry, and continual
self-improvement. Assessment of these lifelong-learning
values is described in the previous section.
Learning
skills that underlie the capacities outlined here are
embodied in the model of an "intentional learner,"
proposed by Francis, Mulder, and Stark in a monograph in
preparation for the AECC. These researchers have isolated
five key skills of learning to learn:
- Questioning
- Organizing
- Connecting
- Reflecting
- Adapting
The
forthcoming monograph describes ways in which the
curriculum can foster the development of these skills,
but discusses assessment of these skills only briefly.
Table 9.8 suggests performance criteria and measurement
strategies relevant to each of the five learning-to-learn
skills.