Abstract:

This paper shows how management accounting classes have been changed. These changes are based upon practical experience with Team LEAD at DUKE NUS and theoretical background based upon the papers on the topic how students approach to learning accounting. These approaches are defined as Surface, Deep and Achieving and are explored their impact on performance (Booth, Luckett, Mladenovic 1999) or Deep Approach, Surface Approach and Strategic approach where also these classification is used for researching the relation between the style and the impact (Byrne, Flood, Wellis 2002 A and Byrne, Flood, Wellis 2002 B).
Paper is revealing how students performance – with statistically significant difference – improved after the innovation compared to the situation before. Based upon the older research done by Lukas, Mensik and Wagner (Lukas, Mensik, Wagner 2009) – which showed that the only significant factor with impact on students’ performance is the time spent preparing at home – and compared with results in this paper – which showed improvement in the students’ performance – conclusions can be done as 1) Even there is statistically significant improvement after classes are changed towards the Team LEAD teaching style, testing factors for statistical significance showed no change compared to the prior research – the only factor significant is time spent on the homework. 2) The innovation of the classes however had impact and this concludes that innovation works as complete set of several actions and changes applied to teaching, learning attitude, evaluation, and systematic work during the time etc. Even that the particular sources of the final change cannot be (statistically) traced and confirmed; it is working together to significant impact on students’ performance.

Keywords:

Determinants of Performance, Students Evaluation, Performance measurement, Learning Approaches.