Integrating Accounting Pedagogy Through Critical Reflection and Experiential Learning: Evidence from SME-Engaged Student Projects
List of Authors
Nur Syuhada Jasni, Nurul Fatma Aziz @ Awang, Shazerinna Zainal Osman Shah
Keyword
Accounting, Reflective Practice, Experiential Learning, SME Engagement, Kolb’s Experiential Learning Theory
Abstract
Experiential learning is now critical in bridging the gap between theory and practice in accounting, especially in the context of small and medium-sized enterprises (SMEs). There is now an even greater expectation for graduates to have profound knowledge and sophisticated adaptive professional skills. This study focuses on the role of self-reflection in the integration of accounting knowledge with practice during SME engagement projects. Reflective reports of 14 student groups were explored using thematic analysis. Kolb’s theory of experiential learning provided the guiding framework for the study. Results revealed five interrelated themes. The first three themes, Critical Thinking, Theory–Practice Link, and Problem-Solving, are external and pertain to practice at the SME. The fourth and fifth themes, Professional Growth and Skill Development, are internal and pertain to self-reflection. Combined, the findings show the degree of improvement that real SME experiential learning contexts provide in bridging the accounting theory–practice gap and developing complex boundaryless skills in graduates. It allows for the articulation and internalisation of both technical and non-technical skills. The integration of SMEs can enhance the national accounting education framework more effectively. From the policymakers’ standpoint, this will improve graduate preparedness. SMEs get meaningful learning contexts for students and value in return for accounting services, creating mutual benefits. Providing the basic outline of external professional practice and internal professional practice themes structured around professional development is this study’s main contribution. It adds to the accounting pedagogy body of literature by demonstrating that these components can be unified to bolster teaching, sharpen technical and employability skills, and, in principle, be adapted to other business disciplines.