Students' Papers, pp.

1297-1299
L. Halmi: POSSIBILITIES OF ACTIVE INVOLVEMENT OF STUDENTS IN THE EDUCATIONAL

LAHORKA HALMI, Student

Faculty of Tourism and Hospitality Management in Opatija, University of Rijeka, Croatia

POSSIBILITIES OF ACTIVE INVOLVEMENT OF STUDENTS

IN THE EDUCATIONAL SYSTEM IN ACCORDANCE
WITH THE BOLOGNA PROCESS

UDC 378.147:378.6](497.5)

Key words: Bologna Process, Accounting Education, Learning Strategies, Instructional Strategies.

The survey taken of second and third year students of the Faculty of Tourism
and Hospitality Management in Opatija (FTHM) in 2005, was to assess the
requirements of the Bologna Process. The Bologna Process requires the student to be
the center/core of learning-teaching-exam process, not the teacher. The survey was
prompted by concerns about the effectiveness of interactive techniques and quizzes.
The students participating in the survey that attend Elementary Accounting Class
(second year) and third year students, most of whom previously took the exam assessed
the value of more frequent and individual interaction between the professor and the
student. The goal of the Bologna Process is to utilize and acquire skills needed to
compete in the labor market.
The instructional strategies evaluated in the 2005 survey were taken from the
survey done by CPA students in the USA in 2000. Motivated by the USA survey, the
students of FTHM participated in a survey in Opatija, Croatia in 2002. The participants
were students of Accounting Class (second year) and students of the Management
Accounting Class (fourth year).
Instructional strategies used in the 2000, 2002, and 2005 surveys were
grouped into four general categories: Instructor-Centered strategies (IC); Interactive
Strategies (IS); Individualized-Learning strategies (IL); and Experiential-Learning
strategies (EL).
Figure 1 presents the survey results 2005, 2002 and 2000. The comparison of
the three surveys shows the categories evaluated in the USA were more acceptable.
When comparing only the 2002 and 2005 surveys, the results show that strategies in the
2005 survey were valued as more acceptable than in the 2002 survey. The variations in
the survey results show that there were differences in the learning-teaching-exam
process at the time the surveys took place. Students in the USA may have accepted the
strategies as very useful since they have already been applied in the learning-teachingexam process. Students in the 2002 survey in Opatija might have been too critical
towards the evaluated new strategies that included more active involvement as opposed
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L. Halmi: POSSIBILITIES OF ACTIVE INVOLVEMENT OF STUDENTS IN THE EDUCATIONAL

to passive involvement i.e. Instructor-Centered Strategies. After the some strategies

were tried (e.g. case study, small group discussion), the strategies were re-evaluated
and reported much more useful (2005 survey).
Figure 1: Survey results comparison 2005, 2002, 2000.
1
24 5,00

23

3
4,00

22

3,00

21

2,00
20

1,00

19

0,00

18

8
17

9
16

10
15

11
14

12
13

2005. FTHM Opatija

2002. FTHM Opatija
2000. AASCB SAD

Legend:
INSTRUCTIONAL STRATEGY

13

Lectures in general-small groups (IC)

Cooperative learning (IS)

Experiental exercises with guests
(EL)

14
15

Theory lectures (IC)

Group projects (IS)

16

Term paper (IL)

Applied lectures (IC)

17

Work experience-semester (EL)

Management simulations (EL)

Small group discussion (IS)

Quizz (theory, exercises) (IL)

Homework-preparation for lesson
(IL)

20

Quizz (exercises) (IL)

22

Required readings (IL)

Homework-preparation for partial
exam (IL)

10

Programmed instructions (IL)

23

Seminars (IS)

11

Quizz (theory) (IL)

24

Lectures in general-large groups (IC)

12

Problem examinations (IL)

No
1

Field projects (EL)

18

Case study (EL)

19

Large group discussion (IS)

Work experience-summer months
(EL)

21

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L. Halmi: POSSIBILITIES OF ACTIVE INVOLVEMENT OF STUDENTS IN THE EDUCATIONAL

The results of the survey done by the FTHM in 2005 showed that the students
are more interested in the strategies that include active learning. When placing the
strategies into the categories (IC, IS, IL, and EL), the conclusion is that the students are
reluctant to actively participate in the learning process because they are most familiar
with the Instructor-Centered (IC) model of learning.
Small faculty, inadequate-sized and lack of rooms, the students wants and
needs, and the Bologna Process requirements contribute to problems utilizing the
Bologna Process. Taking into consideration the Bologna Process, the results obtained
through the survey found that it is possible to teach and learn only if adapted to the
circumstances that are available. Experiential-Learning strategies (EL), Interactive
Strategies (IS), and Individualized-Learning strategies (IL) should be integrated into
the Instructor-Centered strategies (IC) present method of learning to be most effective.
REFERENCES
1.
2.
3.

Albrecht, W. Steve, Sack, J. Robert, Accounting Education: Charting the Course through a Perilous
Future, http://aaahq.org/pubs/AESv16/toc.htm.
Peri, M., et. al., The Need for Change and Strategies on Accounting Education THE 9th IAAER
World Congress of Accounting Educators "Accounting Education and Research Challenges in the New
Millennium", November, 14-16th, 2002, Convention and Exibition Centre Hong Kong, Volume XIII.
Ulrich, A. Thomas et. al., Tradeoffs among instructional strategies for accounting education, Journal
of Business and Behavioral Sciences, (Fall, 2000).

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