Improving the students' tax experience: a team-based learning approach for undergraduate accounting students

Abstract

Traditionally, in Australia, law tutorials for accounting students are conducted by way of a class discussion led by the tutor, as was the case of the authors' students in the 2009 undergraduate taxation law class. This paper compares the impact using two different team learning approaches in the teaching of tutorials to undergraduate accounting students studying taxation law that were introduced in 2010, 2013 and 2014. While research indicates that team learning aids students' ability to understand and apply content, the teaching experiment in 2010 was unable to provide clear evidence for this finding. However, when a team-based learning (TBL) approach was taken in 2013-14 using individual tests and team assignments with peer reviews, the benefits of TBL were evident. TBL was associated with significantly higher levels of student preparation, engagement, participation and attendance. Student satisfaction was high. TBL also encouraged student group development and generic skills, and this assists employers. Substantial benefits were also found for university law teachers in accounting schools. Overall, we argue that the key benefit for accounting students from TBL stems from the demand by employers for employees with soft skills who can effectively work in teams. For universities, the strategic benefit from TBL is the improvement in the quality of university courses to better satisfy the requirements of the Tertiary Education Quality and Standards Agency.