Graduation Year

2026

Document Type

Dissertation

Degree

D.B.A.

Degree Granting Department

Business Administration

Major Professor

Uday Murthy, Ph.D.

Co-Major Professor

Jennifer Wolgemuth, Ph.D.

Committee Member

Christian Koch, DBA

Committee Member

Dahlia Robinson, Ph.D.

Keywords

active learning, cognitive load theory, interview research, reflexive thematic analysis, student engagement

Abstract

The accounting profession faces an insufficient supply of accounting majors to meet the demands of industry. While the number of accounting majors has historically been cyclical, professional accounting organizations and educational institutions have continually sought ways to increase the number of accounting majors. One area that has received continuous attention has been introductory accounting courses because of their ability to both attract and deter possible accounting majors. Discussions and studies around the approaches of teaching introductory accounting have mostly focused on quantitative outcomes, with researchers demonstrating that the user approach does not negatively impact students. However, the user approach has not been clearly defined, which may inhibit some instructors from implementing the approach. Furthermore, studies have not explored the perceptions of the instructors who employ the user approach in introductory accounting. The purpose of this qualitative interview study was to gather information about the characteristics of the user approach and to explore its adoption, benefits and challenges from the instructors who employ it. This study uses cognitive load theory, student engagement, and active learning as the lenses through which content and pedagogy are examined. Using semi-structured interview questions, 12 instructors of four-year universities who self-identified as employing the user approach in their introductory accounting courses were interviewed. Using reflexive thematic analysis, four primary themes were developed which highlighted the following: 1) students’ basic understanding of accounting, 2) the applicability of accounting for everyone, 3) the connection between the user approach and student engagement, and 4) instructors’ commitment to helping students. Teaching philosophy was also identified as an underlying current and contributor to instructors’ adoption of the approach. Furthermore, the user approach was described as two separate approaches, with one focusing on accounting content and the other focusing on course delivery. Through this study, instructors may develop a better understanding of the user approach from instructors that employ the approach, and thus, instructors may be more willing to incorporate the approach into their courses and potentially increase students’ interest in accounting. This study adds to the literature on introductory accounting by exploring the user approach through a qualitative study of instructors’ perceptions.

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