An Empirical Test of Cooperative Learning in a Passive Learning Environment

This study examines whether cooperative learning can improve the learning outcomes of students in a passive learning environment. One hundred seventy-two accounting students who were attending a major Hong Kong university participated in this study. Using a 2 × 2 between-subjects experimental design, this study finds that students who were taught using a cooperative learning approach significantly outperformed those who were taught using a traditional lecture format. Moreover, the results of this study indicate that the students in cooperative learning sessions performed significantly better in answering indirect application-type questions than those in traditional lecture sessions. Overall, the results of this experiment suggest that cooperative learning is an effective teaching pedagogy for delivering accounting topics in a passive learning environment. The implications of this study for accounting education and the directions for future research are also discussed.