Promoting sustainable higher education through collaborative learning: A case study of analytical skill development in financial accounting

Abstract The purpose of this research was to identify how the application of collaborative learning could support enhancing analytical skills of first-year undergraduate financial accounting students at a South African University. It has become increasingly important for the accounting industry and larger 21st-century work force to have individuals with strong analytical thinking capabilities; therefore, it is necessary to develop new ways of teaching that go beyond the traditional lecture-based format especially in the first year of post-secondary education when foundational competences are established. Data collection occurred using a qualitative case-study methodology; therefore, data was obtained from three different sources. Those sources include: (1) Focus Group Discussions; (2) Classroom Observations; and (3) Reflective Journals to obtain insight into students' perceptions regarding their experience with collaborative learning within an introductory Financial Accounting Course. The position of this study was grounded on the premise of Sustainability; therefore, collaborative learning was positioned as a low-cost, socially inclusive and educationally sustainable pedagogical approach for resource-constrained Higher Education Systems. Collaborative learning enhances students' analytical skills during their first year of studying accounting; therefore, it supports both long-term academic achievement, graduate employment opportunities, and work-readiness. The latter will ultimately contribute to sustaining the development of the accounting profession in South Africa. Furthermore, this type of learning promotes educational resilience because it increases student participation/engagement and decreases dropout rates without increasing institutional resources. The results indicated that the students who participated in collaborative learning had better analytical reasoning, increased self-confidence in resolving difficult financial accounting problems, and an increase in motivation throughout their transition to studying at the University level. The key elements of successful collaborative learning included: structured group discussion, peer-teaching, and collaborative problem-solving activities. Therefore, this study concluded that integrating collaborative learning in First Year Financial Accounting courses will improve students' analytical skills while providing social and educational sustainable methods of teaching and learning. Recommendations were provided for educators and curriculum developers interested in implementing collaborative learning in South African Post-Secondary Institutions.