The effect of cooperative learning method on students' perceptions of empowerment and the development of professional accounting competencies

The purpose of this exploratory study is to compare a cooperative learning environment with a traditional educational environment within Libyan business degree institution and how this affects students‘ perceptions of empowerment and development of professional accounting competencies in a first year accounting course (Accounting Principles I). The research also investigates the relationship of empowerment with the development of professional accounting competencies and classroom instruction. This study involved quantitative and qualitative data from a survey of 288 students who were studying in their first year in Accounting Principles I; and pre and post written exams, and reflections were conducted. Quantitative data were analysed using reliability tests, factor analysis, t-tests and correlations. Qualitative data were analysed by hand coding. The results indicate that students who attended cooperative learning classes are more empowered than students who attended traditional classes. In addition, the results reveal that students‘ perceptions of empowerment and development of the professional accounting competencies were influenced by classroom instruction methods.