Date of Award
Doctor of Business Administration (DBA)
School of Business
Debby Thomas, PhD
Debby Espinor, EdD
David Tucker, PhD
This qualitative phenomenological study explored the barriers accounting faculty face to incorporating more active and experiential learning into accounting education. Twelve accounting faculty from a variety of universities throughout the United States were interviewed, including those who are part of the Council for Christian Colleges and Universities (CCCU) and whose business schools are accredited by the Accreditation Council for Business Schools and Programs (ACBSP) or the Association to Advance Collegiate Schools of Business (AACSB). These interviews revealed six significant barriers and 23 sub-barriers that prevent accounting faculty from incorporating more active and experiential learning into their classes. The significant barriers were (a) faculty barriers, (b) barriers with active and experiential learning andragogy, (c) pressures faculty face that create barriers, (d) student barriers, (e) time barriers, and (f) type of course barriers. Without overcoming the barriers identified in this study, accounting educators will likely default to primarily lecturing. Steps need to be taken to break down the barriers faculty face so that they feel more empowered and able to engage students in meaningful active and experiential learning activities. A program-wide approach within each university could overcome these barriers, as not all barriers exist at all universities or with all professors. Additionally, it is important for programs to consider all the accounting courses together when evaluating active and experiential learning. This will allow faculty to intentionally design a program where students have meaningful active and experiential learning activities at appropriate times and in proper courses throughout their accounting education.
Holbrook, Elizabeth, "The Barriers to Active and Experiential Learning in Accounting Education" (2023). Doctor of Business Administration (DBA). 63.