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This is a Literature Review study.

September 10, 2025

Research Status and Practice of Action Learning Approach Theory in Accounting Professional Education

Key Points

The analysis reveals that the action learning method enhances engagement in accounting education, but research lacks depth at the micro level.
Current practice shows action learning methods have been effective yet under-researched, particularly in their application within specific courses.
Literature review denoted limitations in existing research, indicating the need for more in-depth studies to enrich the action learning framework.
Future research should aim to establish a comprehensive understanding of action learning methods in accounting education to improve pedagogical outcomes.

Abstract

Action learning method, as a new teaching mode, is often used in business education. At present, the research on action learning method mainly focuses on the applied aspect, and has not been analyzed in depth at the micro level. Through the combing of related literature on Zhi.com and Sci-Hub, this paper summarizes and reviews the connotation of action learning method, its development history and its practice in China, and analyzes the shortcomings of the existing research and practice. On this basis, it looks forward to the research prospect of action learning method alone as the main line method of teaching specific courses.

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