A PROBLEM-BASED LEARNING APPROACH IN MANAGEMENT CONTROL SYSTEMS COURSES: PERCEPTIONS FROM ACCOUNTING STUDENTS IN INDONESIA

Abstract

This paper aims to describe the implementation of a problem-based learning (PBL) method in
non-technical accounting courses with students in an Indonesian learning environment. Nontechnical courses such as Management Control Systems are not precise disciplines. They
require students to probe for possible solutions from their own approaches by considering
divergent views. Accounting students might find it challenging to learn in the manner the
course requires as they tend to focus on accounting technical skills and expect an exact answer.
The situation is more exigent in the Indonesian learning context, as students in Indonesia have
the habit of obeying and learning by rote from lecturers. Therefore, it is pertinent to apply a
PBL method in this course to support students in constructing their thoughts. The second
objective of this paper is to determine students’ perceptions of the implementation of PBL in a
Management Control Systems course. The findings of this paper are that overall, students
perceive PBL positively. The factors contributing to their favorable response are group
discussions, self-study, and improved communication skills. Hence, PBL is an effective
teaching approach in a quiet and passive learning environment. PBL is also suitable to be
implemented in non-technical Accounting courses, such as Management Control Systems.