Education and Leadership in Glocalization : What does “think globally, act locally” mean for education around the world?
21-24
2014
215
Valentine et al. 2006. Their studies suggest that students’ absorption is measured by fully emerged in
working the task at hand Rotgans and Schmidt, 2011 and students’ interest to the learning topic. The open-
ended experiential learning cases are proven to be able to improve the level of students’ absorption. This
can be shown from the concrete experience phase whereby the use of open-ended cases is successful to
encourage curiosity of students. They spare more time and forget anything else to fulfill their curiosity.
When students are able to provide solutions, they try to form a group to discuss the solution they gain. The
debate in the discussion at the reflective observation phase raises a lot of questions and their interest to the
topic increase. They really want to convince themselves that their professional judgment is
permitted under IFRS. Their high level of interest makes them involve in the class discussion. They do
not feel bored when they try to generate new concepts in the abstract conceptualization phase. Afterward,
their interest leads them to see whether the concepts can be used in other companies.
The fourth level of cognitive engagement is focus on the learning process. Students who are in
very high and high levels of focus increase 10.63 and the mean value increases 3.10. This means that
the implementation of open-ended experiential learning cases is able to improve the level of students’
focus. The result is in a line with the study from Valentine et al. 2006. Valentine et al 2006 explain
that students who have high level of focus show high attention in the learning process and provide solutions
based on scientific research. Students feel that are able to keep high attention when they are working on
the cases at concrete experience phase, finding the information and discussing the results in a study
group at reflective observation phase. Their reason to keep high attention is that they feel the cases are
difficult to solve since this is the first time for them to do the real cases in the business world. This high
attention is still kept when students enter the class discussion at abstract conceptualization phase to
produce the new concepts. In this phase, students are able to provide professional judgments that are
appropriate with the environment of the companies and the regulation under IFRS.
The last indicator of cognitive engagement is mastering knowledge. Research shows that open-
ended experiential learning cases improve students’ mastering knowledge. This can be seen from the
students who are in the very high and high level of mastering knowledge increase 20 and the mean
value increases 36. The result is consistent with the theory and study from Newmann, et al. 1992; Ernst
2013; Fitch 2013. All the steps in experiential learning provide a link between theoretical framework
and practical world, so students experience how to make professional judgment. Open-ended cases
demand student to understand situation of the company, calculate the inventory cost both using
FIFO and WA method, calculate NRV, decide the appropriate method for the company, evaluate the
effect of chosen method, and create correlation with other topics at previous courses.
5. Conclusions
The implementation of open-ended experiential learning cases is proven to be able to improve
cognitive engagement since there are useful movements to the level of persistence, full absorption,
focus, and mastering knowledge. Open-ended experiential learning cases can encourage students to
be more persistent to prepare the materials that will be learned in the class meeting. Students feel
interestedinthe cases and this leads them to be fully involved in the tasks. The result is that the level of
students’ absorption increases during learning process. In addition, students also keep their attention
when working at the cases and this leads their focus on learning process rise. At last, the ability of students
to master knowledge increases due to the professional judgment that they can offer to solve the problems.
The ability to provide professional judgment means that students can apply the theoretical ideas to the
practical business word.
However, open-ended experiential learning cases in this study cannot improve the extent of students’
effort. The primary textbook provided by thelecturer causes students’ willingness to search other
information decrease. Therefore, it is necessary for the next study to lengthen the cycle of action research
to get the actual information whether the open-ended experiential learning can improve students’ effort.
References [1] Archer, W., Wong, A. T. 2010. Cognitive
outcome of experiential learning in higher education: service learning and prior learning
Education and Leadership in Glocalization : What does “think globally, act locally” mean for education around the world?
21-24
2014
216
assessment and recognition, Enhancing Learning Experience in Higher Education:
International Conference. Hongkong: Centre for the Enhancement of Teaching and Learning.
[2] Appleton, J.J., Christenson, S.L., Kim, D. 2006. Measuring cognitive and psychological
engagement: validation of the student engagement instrument.Journal of School
Psychology, 44 4, 427-445.
[3] Beaudin, B.P., Quick, D. 1995. Experiential Learning: Theoritical Underpinning. Colorado:
HI-CAHS [4] Corno, L., Mandinach, E. 1983. The role of
cognitive engagement in classroom learning and motivation.Educational Psychologist, 18 2, 88-
108. [5] Derstine, R., Bremser, W. 2010. The journey
toward IFRS in the United States.The CPA Journal, 80 7, 8-13.
[6] Dewey, J. 1938. Experience and Education: The Kappa Delta Pi Lecture Series. New York:
The Macmillan Company. [7] Ernst, J.V. 2013. Impact of experiential
learning in cognitive outcome in technology and engineering teacher preparation.Journal of
Technology Education, 24 2, 31-40. [8] Fay, R., Brozovsky, J., Lobingier, P. 2010.
Ruckman, Inc: converting from US GAAP to IFRS. Issues in Accounting Education, 26 2,
341-360. [9] Fitch, P., Steinke, P. 2013. Tools for
assessing cognitive outcomes of experiential learning, Annual Conference on Quality in
Higher Education. USA: Higher Learning Commission.
[10] Fuglister, J., Stegmoyer, M., Castigrano, R. 2010. Two open-ended experiential learning
cases in accounting.American Journal of Business Education, 3 11, 23-30.
[11] Garner, B. 2008. Getting to got it: helping struggling students learn how to learn. VA:
Association for Supervision and Curriculum Department.
[12] Giri, E.F. 2008.
Konvergensistandarakuntansidandampaknyaterh adappengembangankurikulumdan proses
pembelajaranakuntansi di perguruantinggi. JurnalPendidikanAkuntansi Indonesia, 8 2, 7-
19. [13] Hartono, J. 2006. Filosofi, pendekatan,
danpenerapanpembelajaranmetodekasusuntukdo sendanmahasiswa. Yogyakarta: Andi Offset
[14] Heikkinen, H.L.T., Huttuner, R., Syrjala, L. 2007. Action research as narrative: five
principles for validation. Educational Action Research, 15 1, 5-19.
[15] International Accounting Standard Board.
2001. International accounting standard 2: inventories. London: International Accounting
Standard Committee Foundation.
[16] Jones, C., Vedd, R., Yoon, S.W. 2009. Employer expectations of accounting
undergraduates’ entry-level knowledge and skills in global financial reporting.American
Journal of Business Education, 2 8, 85-101.
[17] Joplin, L. 1981. On definition experiential education.The Journal of Experiential
Education, 4 1, 17-20. [18] Kemmis, S., Mc. Taggart, R. 1988. The
Action Research Planner. 3ed. Geelong: Deakin University Press.
[19] Kieso, D.E., Weygandt, J.J., Warfield, T.D. 2011. Intermediate Accounting. IFRS ed. New
Jersey: John Wiley Sons. [20] Kolb, D.A. 1984. Experiential learning:
experience as the source of learning and development. Engleewood Cliffs: Prentice Hall.
[21] Nandakumar, A., Martin, R., Mehta, J.K., Ghosh, T.P., Alkafaji, A.Y. 2010.
Understanding IFRS fundamental: international financial reporting standards. New Jersey: John
Wiley Sons.
[22] Newmann, F.M., Wehlage, G.G., Lamborn, S.D. 1992. The significance and sources of
student engagement: student engagement and achievement in American secondary schools.
New York: Teacher College Press.
[23] Penny, K., Frankel, E.B., Mothersill, G. 2012. Curriculum, climate, and community: a
model for experiential learning in higher education. Retrieved from
http:www.ryerson.cacontentdamexperiential Penny,20Frankel,20Mothersill_IATEDpape
r_2012.pdf
[24] Rossman, A.D. 1993. Managing hands-on inquiry.Science and Children, 31 1, 35-37.
[25] Rotgans, J.I., Schmidt, H.G. 2011. Cognitive Engagement in the problem-based learning
Education and Leadership in Glocalization : What does “think globally, act locally” mean for education around the world?
21-24
2014
217
classroom.Advance in Health Science Education, 16, 465-479.
[26] Silberman, M. 2007. The handbook of
experiential learning. New York: John Wiley Sons.
[27] Smiley, W., Anderson, R. 2011. Measuring students’ cognitive engagement on assessment
tests: a confirmatory factor analysis of the short form of the cognitive engagement
scale.Research and Practice Assessment. 6, 17- 28.
[28] Sugiyono. 2011.
Metodepenelitiankuantitatifdan R D. Bandung: Alfabeta.
[29] Thomas, J. 2009. Convergence: businesses and business schools prepare for IFRS. Issues in
Accounting Education, 24 3, 369-376 [30] Tomaszewski, G., Jermakowicz, E. 2010.
Adopting IFRS: guidance for US entities under IFRS 1.The CPA Journal, 80 3, 13-18.
[31] UniversitasNegeri Yogyakarta. 2011.
PeraturanAkademikUniversitasNegeri Yogyakarta 2011. Yogyakarta: UNY Press.
[32] Valentine, T., Milton, J., Lipnevich, A. 2006. Mapping cognitive engagement in adult literacy
classrooms, Forum for Adult Educators. USA: AERC.
[33] Walker, C.O., Greene, B.A., Mansell, R.A. 2006. Identification with academics,
intrinsicextrinsic motivation and self efficacy as predictors of cognitive engagement.Learning
and Individual Differences, 16 1, 1-12.
[34] William, G.C. 2004. Improving patients’
health through supporting the autonomy of patients and providers: handbook of self-
determination research. Rochester: University of Rochester Press.
[35] Yamin, M. 2005.
StrategiPembelajaranBerbasisKompetensi. Jakarta: GaungPersada Press.
Education and Leadership in Glocalization : What does “think globally, act locally” mean for education around the world?
21-24
2014
218
Incorporating global thinking behaviours and values in a postgraduate programme: a case study
Tam ShuSim
University of Malaya Faculty of Languages and Linguistics, LembahPantai, 50603 Kuala Lumpur, Malaysia
tamssum.edu.my
Abstract
The notion of think globally can be perceived as the need to adopt thinking behaviours and values
which are shared globally while the notion of act locally can be perceived as the application of these
thinking behaviours and values in various local contexts. In a postgraduate programme, what would
these global thinking behaviours and values be and how can they be translated into the delivery and
assessment of a course in order for learners to realize these behaviours and values in their thinking, doing
and being? This paper attempts to answer these questions by providing evidences obtained from an
action research conducted on a research-oriented course in a postgraduate programme. The course was
underpinned by a social constructivist perspective and learner-centred and process approaches were
foregrounded. The learning was driven by performance-based assessments and both project-
based and portfolio assessments were fully utilised to maximise the learning opportunities. Findings from
the self-perception questionnaires and exit survey reveal that the approach and assessments adopted in
this course have provided the learners with more confidence, awareness of critical thinking, project
management strategies and professional values to better prepare them for postgraduate research.
Keywords: Learner-centred approach; process approach;
performance-based assessment; postgraduate programme; action research
1. Introduction
