Toward a Model of Accounting Pedagogy: A Critical Incident Analysis.

The critical incident methodology was used in this study to analyze dimensions of accounting instructional behavior assessed to be important by students and faculty in facilitating student learning and understanding for undergraduates. Interviews with accounting students and faculty in two universities in Canada and the United States resulted in 902 usable critical incidents. The incidents were categorized into six dimensions of instructor behavior, two of which were of major importance. An analysis of covariance (using logarithmic transformations) found significant differences by gender for two dimensions for students, with women students' learning affected more by “Skills” and “Rapport” dimensions. There were almost no significant differences by sex, country, years of teaching experience, or degrees for faculty. Findings suggest that teaching behaviors, particularly negative behaviors, could be affected favorably by instruction in pedagogical methodology. The dimensions appear generalizable across students and faculty.