USING A BILINGUAL PEER ASSISTED LEARNING (B-PAL)
MODEL TO ASSIST THE TEACHING OF CHINESE ACCOUNTING
STUDENT IN AUSTRALIAN HIGHER EDUCATION
Ms. Jin Cui – Faculty of Business, University of Wollongong
Mr. Tairan (Kevin) Huang* – Faculty of Business, University of Wollongong
Dr. Corinne Cortese – Faculty of Business, University of Wollongong
Dr. Matthew Pepper – Faculty of Business, University of Wollongong
Abstract
Purpose: This paper presents the idea of utilising a Bilingual Peer Assisted Learning (B-PAL)
approach in Australian universities to provide both academic and social support to Chinese
accounting students as a means to address the ethical dilemma faced by Australian
universities in the balance of economic incentives and safeguarding of educational quality and
integrity.
Design/methodology/approach: A Chinese voluntary academic group is used as a case study
to reflect on the evolution of Chinese accounting students studying in a regional Australian
university. This is used to provide some recent insights to the debated issues concerning
Chinese learners (CL) as reported in the 2008 special issue of Critical Perspectives of
Accounting. Qualitative feedback from Chinese students attending the B-PAL programs is
used to reinforce the understanding of the behaviour, perceived difficulties and motivation
of Chinese learners. In addition, statistical analysis of longitudinal data is applied to evaluate
the programs’ effectiveness in improving these students’ performance.
Findings: The study reinforces the views presented in the 2008 special issue of Critical
Perspectives of Accounting, provides an updated report of the influence of politico-socio
factors on the accounting curriculum development and the education of Chinese accounting
students. Furthermore, the B-PAL approach makes a useful contribution to improving Chinese
accounting students’ performance and hence is an effective strategy for better students’
retention.
Originality/value: This study illustrates that the B-PAL approach can be used as a practical
implementation of the propositions promoted by the earlier studies concerning Chinese
learners.
Keywords: Peer Assisted Learning (PAL), Bilingual Education, Higher Education, Accounting
Education, Chinese Learners
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1. Introduction
Catering for the educational needs of Chinese students 1 studying accounting in Western
universities has generated many research interests (for example, see Saravanamuthu and
Tinker, 2008; Saravanamuthu, 2008; Cho, Roberts and Roberts, 2008; McGowan and Potter,
2008). Driven by globalisation, there are ever growing world demands for access to higher
education in Western universities. The supply of transnational education services
consequently generates financial surpluses for these universities (Stewart, 1996; Van der
Wende, 2003; Kelly, 2009; Findaley et al., 2012). Despite the often promoted benefits to
universities offering an internationalized curriculum, a growing concern has been that higher
education institutions are now facing ethical dilemmas posted by the trade-off between
managerial business interests and the stewardship of graduation and scholarship qualities
(Hemsley-Brown and Oplatka, 2006; Newman and Kahdi, 2009; Ross, Grace and Shao, 2013).
For instance, Jones and O’Doherty (2005) strongly assert that, driven by globalisation,
technology advancement and the rise of the knowledge based economy, higher education
institutions have now “become a cancerous machine spewing out sick and irrelevant detritus”,
offering up “an uninspired carcass of crap” to “extort fees from the middle and upper classes
so that it can stamp their offspring with a passport into corporate sleaze” (p. 1). A special
issue (issue 2) of Critical Perspectives on Accounting in 2008 focused on discussions around
this particular issue in the context of internationalized accounting education and Chinese
students. The papers addressed a number of issues related to the matter, and articulated
several concerns regarding the marketization process of Western universities, including the
educational, political and social consideration associated with teaching Chinese students.
However, there were very few practical solutions put forward in response to the
aforementioned ethical dilemmas.
This paper presents an idea that seeks to address the aforementioned ethical dilemma, by
implementing a strategy to provide support to the learning and cultural needs of Chinese
international accounting students while maintaining higher education institutions’ academic
1
Traditional literature concerning Chinese Learners (CL) defines them as students hails P.R. China, Hong Kong,
Taiwan and Singapore (for example see Saravanamuthu, 2008). On the basis of university admission requirement,
this paper considers that the students from these Chinese speaking countries are different to each other. For
the focus of this paper, a Chinese learner is narrowly defined as a student from mainland China. The term
“Chinese learners” and “Chinese students” are used interchangeably in this paper, where “Chinese learners” is
used when making reference to the literature.
2|Page
quality. It uses a case study based on a Bilingual Peer Assisted Learning (B-PAL) program, the
Chinese Commerce Academic Development group (hereafter CCAD), that operates through
the Faculty of Business at an Australian regional university. This group offers learning support
to Chinese international students using bilingual workshops. CCAD's provision of academic
support covers multiple disciplines in the Faculty of Business, with a strong focus in
accounting due to the large presence of Chinese students and high demand for learning
support.
First,this paper introduces the background context of the B-PAL program in relation to the
accounting education in Australia, the issues concerning Chinese learners and how the
program works to support students’ learning needs combining the benefits of both bilingual
instruction and Peer Assisted Learning (PAL) philosophies. Second, the paper aims to provide
some recent insights to the understanding of Chinese learners in Australian universities, and
reflects on the evolution of Chinese students based on the observations during interactions
with the students. Finally, empirical evidence is presented to evaluate the effectiveness of the
B-PAL approach in supporting the Chinese students’ learning needs using both qualitative
feedback from the students who use the service and a statistical analysis of their grades.
2. Background
2.1 Accounting Education Programs in Australia
International student recruitment and retention is vital to Australian higher education
institutions (Sakurai et al., 2010; Hellsten, 2002; Robertson et al., 2000), as international
students account for more than a quarter of the entire student population and therefore
contribute significantly to higher education institutions’ financial and academic performance
(Sawir, 2005; Arkoudis and Tran, 2010). Based on the Australian Bureau of Statistics' (2011)
most recent census on international students, close to 20% of the international student visas
applications granted were from mainland China, making these students the largest cohort of
international students studying in Australia. Also, Austrade (2011) reports that almost half of
the international students studying in Australia are enrolled in commerce related disciplines,
including accounting.
3|Page
One of the key drivers motivating international students to study accounting in Australia is
due to the country's immigration policies. Although often being criticized as a factor
threatening the academic standards (see Macnamara, 2006; McGowan and Potter, 2008),
Australia's skilled migration program has had an enduring impact on the country's accounting
profession and education, especially the preference for an Australian education background
as outlined in recent reforms to the skilled migration point-test policies (Birrell and Rapson,
2005; McGowan and Potter, 2008; Department of Immigration and Citizenship, 2011). A
crucial element in the skilled migration application is the occupations assessment. In Australia,
three national professional bodies (CPA Australia, The Institute of Chartered Accountants in
Australia and Institute of Public Accountants) are charged with migration skill assessment.
The requirements and criteria set by these authorities provide the context for Australian
higher education institutions' design and delivery of accounting degrees.
As a consequence, an archetypal accounting degree offered by an Australian university is
designed to align with the core knowledge areas required for migration assessment, as
outlined by the three aforementioned authorities. Commonly, a student must complete a
two (postgraduate) to three (undergraduate) years of study in both quantitative and
theoretical subjects to fulfil the requirements. Table 1 below provides an example of the
course programs of an accredited undergraduate accounting degree offered by two
Australian universities.
<Insert Table 1 Here>
Based on the table and related subject information (extracted from subject outlines from
these two Australian universities), it can be seen that the accounting degree course programs
in Australia contain the delivery and assessments of both quantitative and qualitative core
knowledge.
2.2 Chinese Learners
Many of the earlier studies reflect on Biggs-Watkins theory of the Chinese learner, attempting
to address the paradox that Chinese students relying on rote-learning (memorizing) to obtain
an accounting degree but consequently being perceived as lacking of critical skills as a
qualified workforce in accounting, and the implication posted by the paradox on accounting
curriculum development, assessment and examination (Watkins and Biggs, 1996; Chan, 1999;
4|Page
Cooper, 2004; Clark and Gieve, 2006; Saravanamuthu, 2008; Saravanamuthu and Tinker, 2008;
McGowan and Potter, 2008; Chan and Rao, 2010; Ryan and Slethaug, 2010). Although the
paradox was analysed using various perspectives, the majority of the literature acknowledges
that it is a serious concern that higher education institutions may reduce the difficulty2 of
both the content taught in a subject and assessment criteria as a result in order to satisfy the
learning needs of Chinese learners (Saravanamuthu, 2008; McGowan and Potter, 2008). Some
argued that the consumer-service provider model higher education institutions embrace for
their internationalization, together with the flaws in the teaching evaluation scheme,
contributed to the above issue (Saravanamuthu, 2008, McGowan and Potter, 2008; Hazelkorn,
2011; Lai et al., 2012; FitzPatrick, Davey and Dai, 2012; Chan and Ryan, 2013).
Previous studies endeavour to underpin the root cause of Chinese students’ deficiency and
how changes in teaching methods and curriculum development can be used to solve the
problem (Saravanamuthu, 2008; Saravanamuthu and Tinker, 2008; McGowan and Potter,
2008). Briggs’ Study Behaviour Questionnaire (SPQ) approach (see Biggs,1987;
Saravanamuthu, 2008) reveals the relationship between students’ personality and their
academic performance, and states some of the influential factors lead to students’ poor
performance include exam pragmatism, academic neuroticism, relying on rote learning and
high level of exam anxiety.3 As the result of these impediments, in addition to the shock of
culture change many Chinese students face when studying abroad, it is believed that the
Chinese students are likely to adopt a “surface approach” way of learning (Cooper, 2004).
Thus, in order to prevent too many Chinese students from failing the course, the delivery and
assessment of subject contents have been seen as focusing only on technical knowledge and
routine problem solving (Chan and Ryan, 2013). This is contradicting the purpose of
accounting education, especially the preparation of adequately skilled accounting workforce,
that institutions should aim to “develop a thinking person who is encouraged to engage with
emerging knowledge in a reflective manner long after graduation” (Saravanamuthu, 2008,
p.175). Some solutions are suggested (particularly the transformation of Chinese learners
from achieving-surface learning to achieving-deep learning, see Saravanamuthu, 2008, p.174),
2
For example, phases used including “dumbing down” (Saravanamuthu, 2008, p175), “marketing-induced
lowering of standards” (McGowan & Potter, 2008), “focus simply on technical knowledge” (Chan and Ryan,
2013)
3
Saravanamuthu (2008) provides detailed explanation (p.143-144).
5|Page
a practical implementation has not been fully realised. Additionally, the pressure for
Australian universities to address this matter has only grown in recent years with increasing
numbers of Chinese students choosing to study in Australia and the lowered entry
requirements for them to do so.
Teaching academics acknowledge the same concern. In an earlier study involving interviews
with accounting lecturers (Cui et al., in review), every interviewee expressed their concern
that the Chinese students rely on memorization rather than deep understanding to prepare
for exams. However, these interviewees also stated that the root cause is due to the Chinese
students’ limited English literacy skills, which significantly restrict them from gaining an
understanding of complicated concepts (especially in theoretical subjects). It is commonly
perceived by these lecturers that Chinese students are more receptive in a more structured
learning environment. Their learning performance is thought to be hindered when the subject
content is delivered in a flexible model where more advanced study skills (cognitive
development, creative and critical thinking, interrelating knowledge) are required. As a result,
these teaching academics emphasises that institutional practices such as learning support
should be in place as a means to solve the disparate Chinese students’ performances. To the
extent of their understandings and beliefs, CCAD’s B-PAL approach has achieved a satisfactory
result in doing so.
2.3 CCAD’s B-PAL Program
Drawing on references from literatures in Peer Assisted Learning (PAL, or Supplemental
Instruction SI), bilingual education and international student support, this paper defines CCAD
as a B-PAL program specifically designed for Chinese international students. As Figure 1
illustrates, CCAD is at the intersection of these three types of student support.
<Insert Figure 1 Here>
The PAL program provides opportunities for participating students to strengthen their
knowledge by actively being involved in group learning focused on material reviewing and
practical problem solving (Sole et al., 2012). The recognized benefits of participating in PAL
programs for students include better engagement with the university (van der Meer and Scott,
2009), better connections with other students (van der Meer and Scott, 2009; Longfellow et
al., 2008), improved self-confidence and learning behaviour (Ginsburg-Block et al., 2006), and
6|Page
notably observed improvement in academic performance (McCarthy et al., 1997; Parkinson,
2009; Malm et al., 2011; Devine and Jolly, 2011). PAL programs thereby benefit the institution
facilitating the PAL program via positive impacts on student well-being, performance, and
retention (Etter et al., 2001; Hensen and Shelly, 2003). For international students specifically,
the major benefits of participation in a PAL program include more opportunities for engaging
and interacting with domestic student peers and consequently becoming more accustomed
to the host country culture and learning environment (Leask, 2009). Although PAL programs
are not specifically oriented towards international students, PAL is an effective approach that
targets many of the difficulties faced by international student during transition, particularly
with respect to cultural learning and immersion. While CCAD adopts many of the PAL
characteristics in its programs, there are also important differences between the two
approaches. Table 2 provides a comparison between traditional PAL program and CCAD’s BPAL approach:
<Insert Table 2 Here>
Bilingual education/instruction can also make a useful contribution to teaching and learning
of international students (Valdes, 1997; Johnon, 2010, Baker, 2011; Garcia, 2011). In
particular, Cook (2001) considers that a first language can be used as an effective element in
enhancing students’ learning of a secondary language in a way which helps convey meaning.
Similarly, Turnbull and Arnett (2002) suggest that appropriate levels of first language usage
motivate students and scaffold learning. Current debates exist over the priority of second
language acquisition and whether the use of a first language enhances the learning process
of the second language. In particular, Ghorbani (2011) finds that the use of a first language
facilitates communicative features in group learning and enhances student/teacher
interactions. Moreover, Littlewood and Yu (2011) suggest that with proper strategies,
teachers can make extensive use of a first language for the benefit of establishing constructive
social relationships and communicating complex meanings (and hence to ensure
understanding). However, Crawford (2004) states that the success of first language usage in
teaching largely depends on the teachers’ own proficiency in both languages and experiences
in both cultures.
7|Page
Additional to the integration of the two above approaches, CCAD provides social support to
Chinese students in addition to academic guidance. As Khawajar and Dempsey (2008) state,
international students receive less social support compared to domestic students in
Australian universities, and may rely on dysfunctional coping strategies more often than
domestic students. Furthermore, international students find greater incongruence between
their expectations and experiences of university life. As a result, providing high quality
supportive programs to international students is an important step towards enhancing their
learning experiences and addressing pastoral issues that international students experience in
higher education institutions.
CCAD provide student role models for the Chinese student cohort while facilitating PAL
workshops. The leaders in the CCAD group function well as role models for Chinese
international students, and their engagement with Chinese international students provides
both academic and social support that many of these students need in order to perform well
in higher education institutions. The peer leaders who work within the CCAD group are
experienced students who have spent a number of years in Australia, and who have rich
experience in both Australian and Chinese cultures. All leaders speak fluent English and
Mandarin. Using Biggs’s (1987) framework for motives and strategies associated with learning
approaches, CCAD’s use of high achieving Chinese students as peer leaders can be viewed as
an effective “achieving approach” by demonstrating how role models organise study load,
engage in academic competition and are motivated through ego-enhancement. Underpinned
by the social learning theory, which promulgates the effect of role models, CCAD’s B-PAL
method demonstrates that when people observe positive, desired outcomes from modelled
behaviours, they are more likely to model, imitate, and adopt the behaviour themselves
(Bandura, 1977; Wenger, 2010). Hence, CCAD’s approach could potentially help the
transformation of (at least some) Chinese students’ attitude to learning from a “surface
approach” (exam-oriented pragmatism) to a “deep approach” or even to an “achieving
approach” by providing successful examples.
This paper argues that CCAD’s B-PAL approach to some extent provides an example of the
practical implementation of Saravanamuthu’s (2008) propositions for better educating
Chinese students. Although not comprehensive, CCAD provides a certain degree of pastoral
care to transitioning Chinese international students, helps to convey complex meaning and
8|Page
concepts using the advantage of bilingual instruction, and in addition provides “achievingdeep” student role models.
2.4 Emerging Issues
Before moving on to the research method, this paper will now reflect on some observations
of how recent social and cultural change haves impacted the Chinese students. In our earlier
study (Cui et al., in review), teaching academics reported their concerns about observable
decline in Chinese students’ academic quality and their reduced positive attitudes towards
study. Some of the reported issues which have led to these reports include low preparation
and class participation, poor attendance at lectures, growing plagiarism occurrence and exam
cheating as well as underuse of intervention mechanisms and learning support.
One emerging issues that influences Chinese students’ learning attitude, which was relatively
less discussed in the 2008 special edition of Critical Perspectives on Accounting, is that the
inequality of both employment opportunity and income in China has largely demotivated
Chinese students. Recent studies focusing on Chinese university students’ behaviour and
attitudes towards study find that many of these students perceive that their parents’ income,
work status and social relationships (Guanxi 4 ) are the determinants of their future
employment opportunities, rather than their academic merit (Liu, 2003; Li, 2007; Warner,
2008; Qin and Li, 2009; Zhang and Geng, 2009). Evidence shows that although the income
returns on education ratio grew during the 90’s in China (Li, 2003), education is not necessarily
more rewarded in the Chinese labour market (Wu and Xie, 2003; Kumar-Narayan and Smyth,
2006). Therefore, it is likely that Chinese student considers university education as a mere
procedural step in obtaining a degree and career rather than critically influencing their future
employment opportunities.
Qualitative evidence collected during the interactions between CCAD and Chinese students
attending the B-PAL workshops support the above view. In our argument, this is a
fundamental contributing factor to the demotivation of Chinese students. As part of social
intervention strategies, CCAD has now implemented more motivation strategies into its BPAL workshops, such as the telling of successful stories of Chinese role model students in the
4
For a detailed discussion on Chinese accounting students’ perceptions of Guanxi, see Fan et al., (2012)
9|Page
university, attempting to off-set some of the negative socio-cultural influences that many
Chinese students are experiencing at present.
3. Research Design and Method
A longitudinal study was undertaken of students studying in a Bachelor of Accounting degree
offered by an Australian regional university. In contrast to to earlier studies focusing on
understanding of the learning approaches of Chinese accounting students (see Cooper, 2004;
Saravanamuthu, 2008), this study concerns the effectiveness of CCAD’s B-PAL approach (as a
practical solution) in improving Chinese students’ performance in accounting subjects, while
at the same time safeguarding the ethics and quality of Australian higher education. The
longitudinal study covers a four-year period (2010-20135) to provide the most recent insights
on the issue. Unlike Cooper’s (2004) selection of students only studying for only one year in
Australia (following two years’ study in Malaysia), this study covers the entire three-year
period of a bachelor degree in accounting, hence providing a more comprehensive view of
the B-PAL program’s influence on students at different stages of an accounting degree.
3.1 Sample
The sample for this study comprised cohort of students enrolled during 2010 to 2013 in ten
core accounting subjects included in a Bachelor of Accounting degree. The subjects include
two first year core subjects students are required to complete as pre-requisite to second and
third year subjects and eight second/third year subjects, which constitute the complete
accounting major6. Table 3 below gives brief descriptions of the subjects and their content
focus (in terms of being theoretically or practically focused, measured by distribution of
assessment marks allocated for calculative/numerical7 or qualitative8 contents).
<Insert Table 3 Here>
5
2013 spring session is excluded due to the incompleteness of data at the time this paper was prepared.
Three additional law subjects are required in order to fulfil the accredited skill assessment criteria. For the
purpose of this paper, these law subjects are excluded.
7
E.g. Calculations, journal entries, and the preparation of financial statements.
8
E.g. Short/long response question, essays, and evaluations.
6
10 | P a g e
During the seven academic sessions observed (autumn 2010 – autumn 2013), a total of 2,039
Chinese students attended CCAD’s B-PAL workshops, their final grades obtained in the
subjects were collected and analysed.
3.2 Analytical Approaches
During CCAD’s B-PAL workshops, we randomly selected a number of participants to complete
an open-ended questionnaire. A total of 10 questions were included. However, the students
will only need to answer four randomly distributed questions. The questions covered three
major areas of inquiry: students’ learning difficulties, what the students have learned in the
workshop, and their perceptions about the B-PAL workshop. Their written responses are then
collected and analysed9. The results were used to evaluate whether the B-PAL approach can
be used to disentangle some of the difficulties revealed in the literature in educating Chinese
accounting students.
In order to determine whether the B-PAL has a tangible effect in improving Chinese
accounting students’ performances, their final grade in the ten subjects included in the
sample were analysed using statistical approach with SPSS 10 . The performances of CCADparticipants and Non-attending Chinese students were compared to see whether a difference
exists. Furthermore, a Linear-Univariate model was tested to identify whether the
effectiveness of CCAD is impacted by the level of the subjects (from 1st year to 3rd year) or the
focus of the subjects (practical, balanced and theoretical).
4. Results and Discussion
4.1 Qualitative Feedback
Why Chinese students struggle with Accounting
The results show that language barriers, lack of understanding of accounting systems
knowledge11, and exam anxiety are the three main reasons Chinese students consider as the
key factors causing difficulties for them in studying accounting in Australia. The language issue
9
As follow ups, some feedback was collected via verbal communication between CCAD and students. Moreover,
students’ informal feedback on a Chinese student web forum was also monitored.
10
As the paper is still in-development, we are seeking advice on a more robust method to analyse and present
the data. In this paper we present the preliminary findings following some investigative approaches and hope
to obtain constructive feedback from reviewers.
11
See Stone, Arunachalam and Chandler (1996) for a definition of accounting systems knowledge.
11 | P a g e
were expressed in answers such as “I could not follow the lecturer/tutor in class”, “I do not
understand what this question is asking” or “It takes me too long to read the material”. As a
result, when asked, a large number of Chinese students confessed this is why they go to
lectures less often and sometimes choose not to read any course material at all.
The lack of accounting systems knowledge is reflected in students’ feedback through
comments such as “I do not understand why we do this (posting a journal entry)”. In
supporting the views indicating Chinese learners rely on rote-learning, our results also show
that the majority of Chinese students do try to memorize standardized answers instead of
deploying a problem solving approach. Hence, as some students mentioned, that “if the
question has a lot of difference to the tutorial exercise, then I will struggle”, their
performances are unsatisfactory when the assessments involve the use of creative problem
solving skills or require a lot of attention to detail.
Lastly, Chinese students suffer from exam anxiety, which they expressed by saying “there are
too many topics covered in the exam”, “I cannot write that much in the time allowed” or even
“I wish I could know (more about) what will be in the exam”. This high level of anxiety may be
caused by the two issues discussed above, with the addition of the high stakes (fees, delay of
completion, visa status) involved when failing exams. Some students confirmed that they
attempted to access more exam-related information by asking the lecturers publicly or
privately what would be covered in the exam, or tried to seek similar information by asking
peers or senior students in social networks.
Based on the results, it can be seen that the academics’ perception of Chinese students being
passive recipients of teaching and relying on rote-learning remains true (at least to some
extent). Although Biggs-Watkins’ Chinese learners theory outlines that Chinese students’
performances may not be affected by their lack of verbal engagement, this study finds that
the majority of Chinese students who provided feedback during the study was seriously
concerned about their individual performance, or had suffered from obtaining a poor grade
in at least one subject during their degree. As a result, these students are motivated to attend
the B-PAL workshops provided by CCAD.
12 | P a g e
How would CCAD’s B-PAL Approach help solving these issues?
Earlier in this paper we argued that CCAD’s B-PAL approach could help Chinese students’
learning by providing both the important academic and social support outlined in the
literature from PAL, bilingual education/instruction and international student support
practices. The results from qualitative feedback show that many of the benefits of providing
these supports are appreciated by Chinese students who had experience with CCAD.
The students reported that the B-PAL approach can help reduce the learning difficulty caused
by the language barrier, indicating that “I gained more understanding of the course content
once the key concepts were explained in my own language” and “now I can understand the
theory better”. Not surprisingly, these students also expressed that they were more
comfortable asking questions in Chinese. It was critical for them that they were able to
express themselves freely, engaging with Chinese peer leaders without the stress of feeling
confused, and being able to ask follow up questions when necessary. The ease of using native
language had a very positive influence on their understanding of accounting theories and
concepts.
In relation to accounting systems knowledge, Chinese students also expressed their positive
experience with the B-PAL approach, suggesting they had better understanding after
attending the workshop. However, they also stated that it was important that the workshop
instructors maintain a pace that suits their learning abilities, for instance by demonstrating
detailed examples in approaching exam questions. However, it needs to be made clear that
the B-PAL approach can only be used as a supplementary instruction to the formal contact
hours of teaching. As discussed in our earlier study, although academics agree that
supplementary instruction is effective to enhance students’ learning, it cannot be used as an
alternative to formal classes (see Huang et al., 2013; Cui et al., in review). Hence, it is
imperative that the B-PAL programs organisers maintain communications with the teaching
academics and ensure that the contents delivered are relevant and legitimate. Also, it will be
an important task of the B-PAL workshop leaders to encourage participating students to
attend formal classes using themselves as role models.
Finally, the B-PAL workshop has both positive and negative influences on the Chinese students’
exam anxiety issue. More students were positive about this approach, suggesting that by
attending the workshop, they felt more prepared and confident for the exam. On the other
13 | P a g e
hand, a relatively smaller amount of students stated that they felt more nervous due to
concerns that “there are still so many things I do not know” after attending the workshop.
Therefore, it can be argued that the B-PAL approach provides a good example of exam
preparation techniques and at the same time creates a sense of urgency. Despite the possible
negative influence on the smaller number of students’ cognitive conditions before an exam,
overall the B-PAL approach can better prepare the Chinese students for exam assessments.
Other Positive Influences
Besides the feedback on how CCAD’s B-PAL approach enhanced their learning, the Chinese
students also reflected on some other positive influences they experienced. Among appraisal
comments including “I feel more comfortable when hearing other Chinese students like me
succeeded in the degree” and “the leaders are good real life examples”, the
acknowledgement of important social support provided by Chinese students shows an
important quality of the program. Quotes from students, for example “I feel good that there
are Chinese speaking senior students I can talk to when I have issues” demonstrates the
necessity of implementing social and cultural support for international students during
transitioning.
4.2 Statistical Results
The difference between CCAD participants’ and non-participants’ performances
First the difference between the estimated means of grades obtained by CCAD participants
and non-attenders are presented in the four tables below12:
12
Legends (CCAD: 1= Non-attending, 2= Attending; Level: 1-3 are 1st year to 3rd year respectively; Focus: 1=
practical, 2= balanced, 3= theoretical).
14 | P a g e
Estimates of Means
Dependent Variable:Mark
95% Confidence Interval
Attend
CCAD
Mean
Std. Error
Lower Bound
Upper Bound
1 No
51.434a
.520
50.414
52.454
2 Yes
58.009a
.405
57.214
58.804
a. Based on modified population marginal mean.
CCAD * Level
Dependent Variable:Mark
95% Confidence Interval
Attend CCAD Level Mean
1 No
2 Yes
Std. Error Lower Bound Upper Bound
1
52.025a 1.090
49.888
54.162
2
51.779
50.605
52.953
3
50.325a 1.150
48.071
52.580
1
57.173a
1.073
55.069
59.277
2
60.117
.482
59.172
61.062
3
56.459
.652
55.181
57.736
.599
CCAD * Focus
Dependent Variable:Mark
95% Confidence Interval
Attend
CCAD
Focus
Mean
Std. Error
Lower Bound
Upper Bound
1 No
1 Prac
50.069a
.459
49.168
50.969
2 Bal
52.594
.935
50.760
54.428
3 Theory
51.059a
1.066
48.968
53.150
1 Prac
57.791
.589
56.637
58.946
2 Bal
57.903
.799
56.337
59.469
3 Theory
58.494a
.643
57.233
59.756
2 Yes
a. Based on modified population marginal mean.
15 | P a g e
Univariate Tests
Dependent Variable:Mark
Partial
Eta
Sum of Squares df
Mean Square
F
Sig.
Squared
Contrast
19268.259
1
19268.259
99.356
.000
.028
Error
673329.222
3472
193.931
The F tests the effect of CCAD. This test is based on the linearly independent pairwise comparisons
among the estimated marginal means.
Based on the preliminary results, it appears CCAD has had a significant positive impact in
improving Chinese students’ performance in accounting subjects, regardless of the level of
study or the subject’s content focus. In theoretical subjects, CCAD’s B-PAL approach
contributed an estimated 7.36 extra marks to Chinese students’ final performance, further
indicating the effectiveness of bilingual supplementary instruction in helping non-English
background learners to gain a better understanding of complicated concepts. Although at this
early stage the statistical analysis is far from being comprehensive and robust, we are
confident in saying that CCAD’s B-PAL approach makes a tangible difference to Chinese
students’ learning of accounting systems knowledge and exam preparation.
5. Conclusion
This paper provides some reflections on Chinese learners in Australian higher education
accounting programs. Inspired by earlier studies focused on Chinese learners included in the
2008 special issue of Critical Perspectives on Accounting, this paper uses a unique case study
to evaluate whether the implementation of a B-PAL program as a support platform for
Chinese accounting students helps to provide a practical solution to the Chinese learner
paradox discussed in early studies.
In summary, the value of bilingual supplementary instruction, PAL and established social
support to teaching and learning have all been observed in CCAD’s case based on the students’
responses. The B-PAL approach provided Chinese students the needed academic support
including conveying of meaning, sense-making, role modelling and social support such as
pastoral care and psychological boost. The academic and social assistance helped Chinese
students to better deal with learning difficulties caused by language barriers, lack of
accounting systems knowledge and high exam anxiety. Furthermore, as the statistical results
16 | P a g e
illustrated, Chinese students who attended the B-PAL workshops achieved better grades than
the non-attenders. Overall, the B-PAL approach makes a positive contribution to Chinese
students’ performance in accounting subjects, especially in theoretical subjects where
understanding of complex concepts is needed. Hence, the B-PAL approach can be considered
as an effective practical solution to support Chinese students’ learning needs and hence can
help achieving better student retention.
We admit that due to the limitation of this study, and the existence of uncontrollable factors
including students’ own study efficacy, change of subjects’ content and teaching personnel
and the difficulties involved in conducting a more comprehensive audit of data, it is still too
premature to comment on whether such a B-PAL approach could help the transformation of
a surface learner to a deep learner. However, based on the positive findings suggesting that
the approach is an effective learning support, the B-PAL program could be implemented as
an institutional practice to improve Chinese students’ learning and performance in accounting,
and may reduce the pressure on academics to “dumb down” the subjects. Thus, although
limited at this early stage, the B-PAL approach provides a solution to the ethical dilemma
Australian universities have with the internationalisation of the accounting curriculum.
A Way Forward
The papers in the 2008 special issue of Critical Perspectives on Accounting elaborated the
need of development of accounting curriculum and safeguard of the graduation quality
(Saravanamuthu, 2008; McGowan and Potter, 2008). Their views remain relevant today for
the consideration of Australian universities, although the politico-social structure is under
significant pressure to change. As recently reported, the Federal Employment Department is
likely to take accounting profession off from the skilled occupation list13, as a decision made
based on the current extremely low vacancy levels for accounting jobs (Lane, 2014). If realised,
the new immigration policy setting will fundamentally re-shape the landscape of accounting
education in Australian higher education sector. The magnitude of negative impact on
international students’ enrolment in Australian higher education will likely to proceed beyond
the earlier observation of rapid decrement in international students numbers following the
13
The formal announcement is expected to be made in April or May and to take full effect from July 2014.
Currently submissions to the 2014 review of SOL are still under process.
17 | P a g e
2012 policy change which tightened up the skilled migrant application (Gribble and Blackmore,
2012; Rafi and Lewis, 2013). Consequently, the intertwined relationship between Australian
accounting higher education, Chinese learners and immigration policy will evolve and some
radical structural changes may happen in near future.
18 | P a g e
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Table 1: CPA Accredited Undergraduate Accounting Degree Course Program
Core Knowledge
Subjects
Accounting Information
Systems
U1
ACCG250 Accounting Systems Design and Development
U2
ACCY231 Information Systems in Accounting
Accounting Systems and
Processes
U1
ACCG101 Accounting 1B AND ACCG100 Accounting 1A
U2
ACCY112 Accounting in Organisations AND ACCY111 Accounting Fundamentals in Society
U1
ACCG399 Accounting in Context
U2
ACCY305 Financial Accounting III
U1
ACCG340 Auditing & Assurance Services
U2
ACCY342 Auditing and Assurance Services
U1
BUSL250 Business Law
U2
LAW101 Law, Business and Society
U1
BUSL301 Corporations Law
U2
LAW302 Law of Business Organisations
U1
ECON111 Microeconomic Principles
U2
ECON101 Macroeconomic Essentials for Business
U1
ACST101 Techniques and Elements of Finance AND AFIN252 Applied Financial Analysis OR AFIN253 Financial Management
U2
FIN111 Introductory Principles of Finance AND FIN222 Corporate Finance
U1
ACCG224 Intermediate Financial Accounting AND ACCG100 Accounting 1A AND ACCG308 Corporate Accounting and Reporting AND ACCG101 Accounting 1B
U2
ACCY200 Financial Accounting IIA AND ACCY201 Financial Accounting IIB
U1
ACCG201 Organisational Planning and Control AND ACCG200 Fundamentals of Management Accounting
U2
ACCY211 Management Accounting II AND ACCY312 Management Accounting III
U1
STAT170 Introductory Statistics OR STAT171 Statistical Data Analysis
U2
COMM121 Statistics for Business
U1
BUSL320 Revenue Law
U2
LAW315 Taxation Law
Accounting Theory
Audit and Assurance #
Commercial Law
Corporations Law
Economics
Finance
Financial Accounting
Management Accounting
Quantitative Methods
Taxation #
(Source: CPA Australia, 2014)
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Table 2: Difference between PAL and B-PAL model
PAL
Supplemental Instruction
Philosophy
Language Used
Peer mentoring
CCAD’s B-PAL Model
Peer teaching
English
English and Mandarin
Coordination/Administration
At the institution-level
Voluntary, student- led group
Frequency
Weekly
2-3 times per session
Length of the Workshop
Normally one hour
2 to 4 hours
Main Focus
Enhance learning ability
Exam preparation
Accessibility
All students in a subject
Chinese students
Re-teaching of Academic
Content
Targeted Subjects
Normally avoided
Deliberate
Transitional subjects
By student request
Student Leaders
Current students who excelled in
the subject previously
Paid as casual employees
Chinese HDR students, tutors,
dean's scholars
None
Remuneration
Table 3: List of Accounting Subjects
UG Core
UG Major
Accy111
Accounting Fundamentals in Society
Practical
Accy112
Accounting in Organisations
Practical
Accy200
Financial Accounting IIA
Practical
Accy201
Financial Accounting IIB
Practical
Accy231
Information Systems in Accounting
Theoretical
Fin222
Corporate Finance
Balanced
Accy211
Management Accounting II
Practical
Accy305
ACCY305 Financial Accounting III
Theoretical
Accy342
ACCY342 Auditing and Assurance Services
Theoretical
Accy312
Management Accounting III
Balanced
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Figure 1: Defining CCAD's B-PAL Approach
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