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https://doi.org/10.62836/emi.v5i2.0013
Ge, Y. (2026). Problem-Based Learning in Advanced Accounting: Undergraduate Students’ Experiences. Economics & Management Information, 5(2), 00013. https://doi.org/10.62836/emi.v5i2.0013
Volume 5, Issue 2, June 2026
Copyright (c) 2026 Yunhong Ge
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This work is licensed under a Creative Commons Attribution 4.0 International License.

Problem-Based Learning in Advanced Accounting: Undergraduate Students’ Experiences

The ongoing evolution of accounting education reform has increasingly revealed numerous flaws of the old teacher-centered pedagogical model, including a lack of student autonomy and critical thinking skills. Problem-Based Learning (PBL), a progressive student-centered pedagogical approach, has attained notable success in fields such as medicine and engineering. Nonetheless, studies about its use in accounting education, namely in the fundamental course “Advanced Financial Accounting”, are still rather scarce. This research, situated within the framework of Chinese higher education, utilised qualitative methodologies, encompassing an extensive survey of three undergraduate accounting students via semi-structured interviews and thematic analysis facilitated by NVivo software, to investigate the efficacy of the PBL teaching model and students’ learning experiences in the “Advanced Financial Accounting” course. The findings indicated that students’ educational experiences predominantly focused on four elements: instructional delivery, peer engagement, cognitive load, and autonomy in learning. Educators are crucial in issue formulation, classroom direction, and providing feedback. Peer engagement fosters information acquisition while also augmenting emotional support and cultivating a healthy learning environment. Although the learning burden enhances educational performance, it also induces specific temporal and psychological pressures. Autonomy in learning is essential for enhancing motivation and fostering a sense of responsibility, with students particularly attentive to the equity of evaluations. This study enhances studies on the use of PBL in accounting education and provides more evidence supporting the localisation of learning experience theory within the Chinese context. It holds significant practical ramifications for university teachers, curriculum developers, and educational policymakers. The study advocates for the further optimisation of PBL problem design and evaluation methods to improve students’ learning motivation and overall experience.

problem-based learning (PBL) learning experience advanced financial accounting accounting education qualitative research

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Supporting Agencies

  1. Funding: This research received no external funding.