Higher Education of Digitalized Accounting Benefits from Networked Cooperative Learning and Working Life Collaboration

Abstract

Cooperative learning is a structured way of small group working. The key elements are positive interdependence, individual accountability, promotive interaction, social skills and group processing. In this study, we create a new approach of networked cooperative learning, and examine how it contributes to the learning of digitalized accounting in real-life problem-solving cases. The interaction between digitalized accounting and cooperative learning has not been studied before. The data consist of qualitative and quantitative data. The qualitative data were gathered from group work, where accounting firms, their customers and students as well as teachers from two educational institutes worked together to find solutions to practical situations digitalized accounting may cause. The quantitative data were collected through a feedback survey with 51 respondents and studied in four groups. The research provides a descriptive content analysis. Our results indicate that networked cooperative learning is an appropriate method for working life collaboration in the context of digitalized accounting. We argue that cooperative learning is helpful in grasping difficult tasks without an exact goal at the beginning. We identified the well-known five key elements of cooperative learning and found two enhancing elements. Learning motivation and usefulness as well as the heterogeneity of the group have a positive impact on learning.