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Journal of Education for Business
ISSN: 0883-2323 (Print) 1940-3356 (Online) Journal homepage: http://www.tandfonline.com/loi/vjeb20
From Students to Learners: Developing
Self-Regulated Learning
Paul Schloemer & Kathleen Brenan
To cite this article: Paul Schloemer & Kathleen Brenan (2006) From Students to Learners: Developing Self-Regulated Learning, Journal of Education for Business, 82:2, 81-87, DOI: 10.3200/JOEB.82.2.81-87
To link to this article: http://dx.doi.org/10.3200/JOEB.82.2.81-87
Published online: 07 Aug 2010.
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ABSTRACT.Prior researchers have shown that self-regulated learning (SRL) is associated with success in school and is viewed as a key to success in a career. In this article, the authors provide a process for developing SRL. At a private midwest-ern university, students were exposed to the basic elements of SRL throughout two semesters of accounting principles. Stu-dents and the instructor collaborated in selecting personal learning goals for each student. Frequent and extensive monitoring of learning activities and progress toward goals, along with instructor feedback, pro-moted self-regulated learning. Instructor observations and student feedback provide evidence of the benefits of exposing stu-dents to SRL.
Key words: goal setting, lifelong learning, self-monitoring, self-regulated learning
From Students to Learners:
Developing Self-Regulated Learning
PAUL SCHLOEMER KATHLEEN BRENAN ASHLAND UNIVERSITY ASHLAND, OHIO
n the 1980s and 1990s, researchers studying student achievement coined the phrase self-regulated learning(SRL) to describe the attributes of successful learners. Self-regulated learners are active participants in the learning process (Zimmerman, 1990). In pursuit of personal learning goals, these stu-dents use various learning strategies and continually monitor their progress. Self-regulated learners exhibit persistence in their learning efforts and modify their strategies as necessary to improve their learning (Wolters, 1998). Researchers found that SRL is associated with suc-cess in school and that the failure of stu-dents to self-regulate their learning is a leading cause of academic under-achievement (e.g., Borkowski & Thorpe, 1994; Zimmerman, 1994; Zimmerman & Martinez-Pons, 1986). Boekaerts (1997) describes successful intervention programs where teachers provide stu-dents with learning strategies in various subject areas. The essence of these pro-grams was the development of SRL.
SRL is also viewed as a key to suc-cess in a career (Boekaerts, 1999). Many educational and professional organizations list lifelong learning among their goals (American Account-ing Association, 1986; American Insti-tute of Certified Public Accountants, 2004). Lifelong learning and SRL are synonymous. SRL is used to more pre-cisely describe the process of lifelong
learning in formal educational settings (Smith, 2001). Both processes involve a learner who is an active participant in the learning process, pursuing strategies that aid in acquiring knowledge and skills. Self-regulated learners are the type of professionals many organiza-tions seek because of their ability to adapt to a changing environment. The ability of individuals to direct their learning processes is the essence of SRL. SRL researchers seek avenues to develop this ability to teach oneself. This ability to teach oneself is important for accountants because of ongoing changes in the profession.
As accounting regulations change, accounting professionals must have the ability to incorporate these changes into their knowledge base to help their clients or employers respond appropri-ately. To respond quickly, accounting professionals must initiate the learning process and pursue various strategies until they have developed adequate expertise. Constant change in account-ing regulations dictates that learnaccount-ing be a continuous process. The enactment of the Sarbanes-Oxley Act (2002) and the American Jobs Creation Act (2004) are recent examples of instances in which accounting professionals had to learn and respond quickly to the requirements of new laws. Thus, developing SRL in accounting students prepares them for successful careers.
I
Much of the research into SRL has involved students in grades 1–12. It is logical to extend this research into post-secondary settings to examine how col-lege-student learning can be strength-ened, leading to success in college and in professional careers. Smith (2001) provides a summary of the literature on SRL. Under her model of SRL, self-regulated learners possess three attrib-utes that set them apart from others: (a) self-efficacy, (b) self-awareness, and (c) resourcefulness. During the learning process, self-regulated learners employ processes that enhance their learning. Smith groups these behaviors into three categories: (a) attributions, (b) goals, and (c) monitoring strategies.
Smith (2001) suggests accounting educators pursue intervention programs that promote SRL. Kinzie (1990) docu-ments and describes intervention pro-grams in which advisement about learn-ing options had a positive impact on student performance and behaviors and resulted in students becoming more active learners. We describe an interven-tion program implemented in account-ing principles courses to develop SRL.
In this study, we exposed students to the basic elements of SRL throughout two semesters of accounting principles. Students and the instructor collaborated in measuring student learning behav-iors and progress toward personal learning goals selected by students. Our objectives in the program were to encourage students to set appropriate learning goals, monitor their progress frequently, and consider strategies for improvement.
Key Elements of SRL
Goal Setting
A large body of literature reveals the benefits of goal setting (see Latham & Locke, 2001). Students who exhibit SRL begin the learning process by set-ting learning goals (Zimmerman & Martinez-Pons, 1986). Linking learning goals with students’ personal goals can enhance motivation (Talbot, 1997). In addition, establishing this learning ori-entation can promote SRL (Talbot, 1996). In the program at Ashland Uni-versity, where this study was conducted, the learning environment was
estab-lished by having students select two learning goals that would help them develop at least one of nine competen-cies established by the college. College faculty adopted these competencies as learning goals for their students and col-lege assessment was geared toward measuring whether students have improved these competencies during their program.
Self-Monitoring
Researchers have found monitoring strategies to be a key component of SRL (Kinzie, 1990; Pressley & Ghatala, 1990). Self-monitoring is a process in which students assess their progress toward learning goals and modify their behavior in an effort to improve their learning process. For instance, students may be dissatisfied with their perfor-mance on course exams. In response, they may decide to study for more hours per week or read each assigned chapter twice instead of once. Instead, students may decide the amount of time spent studying is adequate, but that they must modify their study approach. They may decide personal instruction is needed and arrange weekly tutoring sessions with a classmate or the instructor. Sub-sequent monitoring allows students to assess the effectiveness of this change, which may lead to further changes, until they discover a successful formula for learning.
Some would argue that self-monitor-ing is the most important component of SRL and that the failure of students to perform in school may be a result of failure to properly monitor learning progress (Pressley & Ghatala, 1990). These students fail to recognize defi-ciencies in their learning, performance, or both, and fail to modify their learning strategies in a timely fashion. Students who more carefully monitor their progress are more likely to make appro-priate changes that lead to improved learning and performance.
Teaching monitoring skills is impor-tant for all learners, even those with high intelligence (Pressley & Ghatala, 1990). Winne (1995) and Zimmerman (1995, p. 219) believe “self-monitoring can be helpful during all phases of learning.” In addition, self-monitoring is deemed so crucial that “the initial, and
at times the only, component of a self-regulation program is self-monitoring” (Mace, Belfiore, & Hutchinson, 2001, p. 43). Self-monitoring has been shown to increase positive learning behaviors such as time on task and rate of assign-ment completion (Mace et al.). In the program at Ashland University, students monitor study activities each week and complete two comprehensive assess-ments during each semester that require a thorough examination of their learning activities and performance.
Modifying Learning Strategies
Students realize the benefits of SRL when they monitor their learning, rec-ognize deficiencies, and respond by altering learning strategies. The key is for students to consider new approaches to learning. Following advice like, “try harder,” may not result in success if stu-dents invest time using techniques that are ill suited to learning in a particular domain. The key is for the student to consider new approaches to learning.
In this article, we describe a process used to develop SRL in students enrolled in principles of accounting. Instructor feedback throughout the process is a key intervention, prompting students to consider alternative learning strategies. In the following section, we provide the procedures we used to foster the key elements of SRL.
Methodology for Encouraging SRL
A self-regulated learner begins the learning process by establishing learning goals. To foster this behavior, on the first day of class, the instructor provides stu-dents with a list of competencies estab-lished by the college along with a detailed explanation of each competency (see Appendix A). Using this guide, stu-dents write two specific learning out-comes (goals) they believe will help them develop one or more of the competencies. The instructor reviews these outcomes and typically requires some revision to assure the outcomes are specific, measur-able, and appropriately challenging (Zimmerman & Schunk, 2001). Students finalize their outcomes by the second week of the semester. With this exercise the instructor provides a personal
tion for learning, draws students’ atten-tion to an appropriate performance mea-sure (improving competencies), and aligns teacher and student learning goals (Smith, 2001).
To encourage students to monitor their progress, they complete brief sur-veys each week and two assessments each semester. At the end of each week, students estimate the number of hours invested in specific learning activities during the past 7 days (e.g., reading the textbook, completing homework) and hours devoted to paid employment and extracurricular activities (see Appendix B). This prompts students to consider which study techniques they used and whether they have invested an adequate amount of time in the learning process that week. Weekly reporting follows prior research showing that effective self-monitoring must be regular and timely (Bandura, 1986; Shapiro, 1984). During the 7th week of the semester, students complete Competency Assess-ment 1 (sample questions in Appendix C), which requires them to report learn-ing activities (e.g., attendance, class participation, homework completed) and progress toward achieving learning outcomes. In addition, the assessment document requires a quantitative esti-mate of improvement on each compe-tency on a 1–5 scale (1 = not competent, 5 = very competent) and a written response. For the written response, the students explain how they will improve in that competency (if the quantitative response is 1, 2, or 3) or provide exam-ples that show the competence they have achieved. Students are given 1 week to complete the assessment so that they have time to accurately evaluate their progress and consider alternative learning strategies. Student input, com-bined with instructor feedback, gives students opportunity to successfully modify their learning strategies well before the semester ends.
The instructor provides feedback to students by adding her comments and her quantitative assessment of students’ progress using the 1–5 scale on each competency. Instructor feedback pro-vides a reality check on student assess-ment and allows the instructor to help each student identify alternative strate-gies to improve learning. Students
com-plete Competency Assessment 2 during the last week of the semester. At this time, students again report learning activ-ities, progress toward learning outcomes, and an assessment of competency improvement since Assessment 1.
In the second semester of accounting principles, students follow the same procedure. At the beginning of the semester, each student establishes learn-ing goals. Students report study activi-ties weekly and complete assessments at the midpoint and end of the course. The instructor provides feedback for each assessment.
RESULTS
Instructor Observations
We have used this process for devel-oping SRL for over 3 years. During that time, we observed several changes in students’ behaviors and attitudes. Stu-dent enthusiasm increases as they real-ize the impact of taking ownership for the learning process. In addition, stu-dents consistently comment that they have a better understanding of the rele-vance of accounting in their program of study and in the business world.
Twice each semester students report their improvement in nine competen-cies established by college faculty. The instructor also rates each student’s improvement and provides this feed-back to them. Instructor and student rat-ings on the self-assessments are gener-ally consistent. Often, student ratings are lower than that of the instructor; thus, students appear to make fairly objective assessments of their progress and take the development of competen-cies seriously.
The weekly reporting of learning activities prompts some students to begin keeping a daily log of time devoted to accounting. In some SRL studies, stu-dents kept a daily log or journal (see Lan, 1996; Zimmerman, 1994). In these stud-ies, the link between self-monitoring and improved performance is confirmed.
Although keeping a daily log is not required, weekly examination of study activities provides an opportunity for stu-dents to consider their input into the learning process. Students begin modify-ing their learnmodify-ing behaviors by shiftmodify-ing the time spent on various activities as
necessary. For example, some students put more time into reading the text to bet-ter prepare for lectures. Others meet with the professor more often to prepare for exams.
Professors often ask students to work together in class. Students work with a partner to solve lecture examples. Pro-fessors assign partners on the basis of student ability. Students also work in teams of four to make business deci-sions. As a result of working together, the classroom has an atmosphere of a common goal, which results in a more collaborative group of students. They participate more actively when working in teams or with partners because they experience the benefits of an interactive environment. Some students comment that this environment reinforces what they have learned as they explain con-cepts to others. Others comment that their partner helps eliminate confusion by clarifying what they have heard dur-ing lectures. This process is so success-ful for some students that they form study groups outside of class with the same students they partner with in class. In addition, some ask to keep the same partner in the second accounting course.
Students report the number of absences and missed assignments twice each semester and are required to con-sider how these deficiencies can be cor-rected. Absenteeism and failure to turn in homework assignments have decreased since the program began. Ninety-five percent of students have per-fect attendance after eliminating absences due to illness or college events, such as participation in athletics. Some even express regret when they have to miss class. Students also realize the importance of completing homework to receive feedback. This accountability demonstrates that students take respon-sibility for behaviors that can inhibit learning.
Some students who enter the second accounting course are not exposed to SRL in the first course because they have a different professor for that course. Compared with students who have been exposed to SRL, they seem less prepared regarding successful learning activities and less comfortable modifying their behavior to meet the demands of the course and professor.
Student Feedback
Feedback from an initial sample of 55 students enrolled in the second semester of accounting principles provides pre-liminary evidence of the results of the program. These students were informed that the learning process in accounting was the topic of interest and they agreed to participate in the study and complete surveys during the course. Table 1 shows learning activities and assess-ments of progress reported by students on weekly activity sheets, Assessment 1 (completed about half way through the semester) and Assessment 2 (completed the last week of the semester). Informa-tion from weekly activity sheets reveals significant increases in the amount of time spent reviewing course notes and total class preparation hours (Panel A). Panel B reveals activities reported on the two assessments. Students report a significant increase on two negative activities (absences and missed assign-ments). However, the increases may not be of practical importance because on average, a student missed less than one assignment and was absent only once during the second half of the semester. Results reveal significant increases in three positive activities that focus on consulting with others to solve
prob-lems. Students took advantage of oppor-tunities to provide help to colleagues, seek help from colleagues, and receive tutoring from the instructor.
The results supported an increase in behaviors that evidence SRL. In the sec-ond half of the semester, students were more likely to help others and receive help both inside and outside of class. Students increased the total hours per week devoted to class preparation and the amount of time spent reviewing course notes. However, the amount of time devoted to completing homework (a key learning activity in accounting) and reading the textbook showed no change.
DISCUSSION
In this study we provide a process for developing SRL in college students by using a program of goal setting along with frequent and extensive monitoring to encourage SRL. Developing SRL should lead to improvements in perfor-mance and increases in positive learning behaviors. This should enhance stu-dents’ learning in college and develop-ment of lifelong learning skills neces-sary for successful careers. Preliminary evidence reveals improvements in learn-ing behaviors such as time devoted to
class preparation and collaboration among students.
This program continues throughout the two-semester accounting principles sequence so that students have an extended time period to learn and to see the benefits of SRL. Many students in the initial accounting course are fresh-men or sophomores in their first semes-ter of college or in their first business course. This may be their first exposure to SRL. Although increases in perfor-mance and positive learning behaviors are expected during the principle sequence, use of SRL by students should be more evident after students are exposed to the program for two semesters (Smith, 2001).
Empirical research is needed to assess the specific procedures used in the program. How students respond to various facets of the program would provide evidence for the most useful techniques. For instance, self-monitor-ing is conducted through weekly sur-veys and twice each semester by using assessment instruments. If students pay more attention to the assessment instruments because they are reviewed by the instructor, the weekly reporting of learning activities may have no impact on their learning and could be eliminated.
In addition, future researchers should assess whether a program that encour-ages SRL results in a persistent change in behavior by examining student perfor-mance and behavior in subsequent courses. Whether students exposed to SRL continue to exhibit SRL behavior without instructor encouragement would be of interest. Also, if students exposed to SRL outperform others in subsequent courses, this would confirm the benefits of exposing students to SRL.
NOTE
Correspondence concerning this article should be addressed to Paul Schloemer, Associate Profes-sor, Dauch College of Business and Economics, Ashland University, 400 College Avenue, Ashland, OH 44805.
E-mail: pschloem@ashland.edu
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TABLE 1. Comparison of Student Activities and Results at Assessment 1 and 2 in the Second Accounting Course
Activity Assessment 1 Assessment 2
Mean hours per week
Panel A: Out-of-class activity
Reading textbook 1.30 1.27
Reviewing notes* 0.73 1.18
Completing homework 1.45 1.44
Total class preparation* 3.77 4.56
Job and extracurricular activities 12.70 13.28
Average no. of times student engaged in activity
Panel B: Resourcefulness activity
Number of absences* 0.44 1.38
Number of missed assignments* 0.30 1.00
Times received help in class* 5.49 14.35
Times gave help in class* 5.42 13.05
Tutoring sessions with professor* 0.44 1.04
Tutoring sessions with others 2.82 4.15
Note. N = 55.
*Significant at p< .05.
American Institute of Certified Public Accoun-tants. (2004). Core competency framework for entry into the accounting profession.Retrieved August 17, 2005, from http://www.aicpa.org/ edu/pers.htm
American Jobs Creation Act of 2004, Pub. L. No. 108–357, 118 Stat. 11418 (2005).
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APPENDIX A
Description of Course Competencies
Processing and communicating knowledge
Specialized accounting knowledge: Understanding concepts and theories taught throughout the semester Demonstrate knowledge of accounting theories and concepts when solving problems
Use accounting concepts to distinguish relevant from irrelevant information in a financial situation Critical thinking: Use deductive and analytical thinking to apply accounting concepts
Analyze data by applying logical (cause and effect) thinking when solving problems Use conceptual (big picture) thinking to draw conclusions from problem answers
Employ accounting concepts in understanding problems in other classes and in your personal financial life Communication skills: Convey information and results through written and verbal communication
Prepare written work which is legible and contains supporting calculations State and support personal ideas through verbal communication
Demonstrate understanding through active listening (anticipating, inferring, and deducing) and appropriate body language Establishing and assessing outcomes
Setting and achieving learning outcomes: Set learning outcomes and deadlines that are both challenging and realistic Establish personal learning outcomes
Use a day planner or written schedule for good time management
Make midsemester adjustments, if necessary, to better achieve desired outcomes Seek help when grades are below expectations
Integrity and accountability: Demonstrate honesty and accept responsibility for your actions Put an honest effort into doing your own work
Be accountable for completing work on schedule Maintain good attendance
Accurate self-assessment: Assess your own progress toward improving competencies and achieving learning outcomes Acknowledge your own strengths and weaknesses
Seek help to improve a specific limitation or weakness
(continues)
APPENDIX A (Continued) Description of Course Competencies
Demonstrating personal growth
Proactivity and spontaneity: Express oneself freely while seizing opportunities to improve outcomes Demonstrate confidence and knowledge in solving problems by willingly offering answers Project a confident persona and enthusiasm during class
Accept differences by respecting the ideas and feelings of others Teamwork: Work well with others while encouraging them to learn
Learn from others in and out of class
Work closely with your partners and the professor, as needed Use group work as a decision-making opportunity
Show a willingness to mentor others who are having difficulty
Professionalism: Exhibit a professional attitude toward the class environment Pay attention, including maintaining eye contact
Respect others’ right to speak without interruption Wear appropriate attire
Turn off cell phones
APPENDIX B
Class Preparation Activities Reporting Form
Student Code ____________ Week Number ______
Please indicate the number of hours you spent on each of the following activities dur-ing the past week:
Reading the textbook __________
Reviewing course notes __________
Working on homework exercises and problems __________
Using online course tutorials __________
Other class preparation (describe):
__________________________________________ __________
Total hours devoted to preparation this week __________
Please provide the following additional information:
Number of hours spent in paid employment during
the past week __________
Number of hours spent in extracurricular activities during the past week (e.g., intramurals, club meetings,
Greek activities) __________
APPENDIX C
Sample Assessment Questions (for Competency I)
Processing and communicating knowledge
Specialized accounting knowledge: Understand accounting concepts and theories taught throughout the semester.
My ability to comprehend and apply the accounting techniques covered is improving (circle the appropriate response).
If you answered 1, 2, or 3, what can you do differently to improve this competency? If you answered 4 or 5, provide an example of your progress.
Critical thinking: Use deductive and analytical thinking to apply accounting concepts. I better understand how the accounting concepts learned can be used to solve business problems or problems in other courses.
If you answered 1, 2, or 3, what can you do differently to improve this competency? If you answered 4 or 5, provide an example of your progress.
Communication skills: Convey information and results through written and verbal communication.
I have improved my ability to communicate accounting results in writing, or maintained what I believe was a competent ability at the beginning of the course.
If you answered 1, 2, or 3, what can you do differently to improve this competency? If you answered 4 or 5, provide an example of your progress.
I have improved my ability to communicate accounting results verbally in class, or maintained what I believe was a competent ability at the beginning of the course.
If you answered 1, 2, or 3, what can you do differently to improve this competency? If you answered 4 or 5, provide an example of your progress.
1 2 3 4 5
Strongly disagree
Disagree Neutral Agree Strongly agree
1 2 3 4 5
Strongly disagree
Disagree Neutral Agree Strongly agree
1 2 3 4 5
Strongly disagree
Disagree Neutral Agree Strongly agree
1 2 3 4 5
Strongly disagree
Disagree Neutral Agree Strongly agree
