An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Nen - Chen Richard Hwang
California State University San Marcos

Gladie Lui
Chinese University of Hong Kong

Marian Y. J. Wu Tong
Chinese University of Hong Kong

Abstract: This study examines whether cooperative learning pedagogy could enhance students’ ability to acquire and retain knowledge. Used a 2 X 2 between-subjects design, learning method and knowledge level were manipulated in this study. Participants were accounting students who attended a major university in Hong Kong. The overall results of the study indicate that students who were taught using a cooperative learning approach acquire and retain knowledge more effectively than those who were taught using a traditional lecture method. Assessing learning outcomes at application and analysis knowledge levels, the study found that cooperative learning pedagogy enhances students’ ability to acquire knowledge at both levels. As to knowledge retention, cooperative learning is more effective than traditional lecture only when the participants are asked to apply knowledge learned to solve accounting problems. Such effectiveness is not significant when there is a higher level of knowledge involved.

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