The impact of collaborative learning approaches on assessment outcomes in an accounting theory class

The study explores how collaborative based exams (CLBE) affect specified learning outcomes in an Accounting Theory course for final year ‘accounting major’ students. The study proposes Accounting Theory as an avenue to improve the qualitative and problem-solving skills of accounting students and collaborative learning (CL) as a mechanism to enhance students’ teamwork skills. The study uses a mixed-methods approach, applying a quantitative method in analysing the relationships and then using focus groups to gain insights about students’ reaction to CL and collaborative based exams (CLBE). The results confirm that collaborative based exams (CLBE) after a CL mechanism significantly and comparatively improves students’ qualitative and problem-solving based exam scores, reduces pre-exam anxiety and enhances knowledge retention. Both low performing and high CGPA students benefited from CL and collaborative based exams (CLBE). Students, even though appreciative of the visible benefits of CL, contested a group-based grading system, and female students revealed gender biases within group dynamics. This study is the first application of inter and intragroup dependent exam constructs within collaborative based exams (CLBE).