Student Development through Constructivism in Cooperative Education: A Case Study of the Faculty of Accounting, Rangsit University

Abstract

The purposes of this research were as follows: 1) to develop students through constructivism in cooperative education and an independent study; 2) to investigate students’ opinions towards the establishments they work for; and 3) to study the achievements of cooperative education. The population consisted of 76 accounting students who enrolled in Cooperative Education Course, Semester 2, Academic Year 2018. The sample of this qualitative study, according to the objective 1 was 3 advisor, students responsible for Auditing, Value Added Tax and Government accounting. The objective 2 and 3 were quantitative study. The sample included 76 participants. Research methodology consisted of participatory observation, in-depth interview and questionnaires. Data analysis applied qualitative content analysis and mean.

However, the qualitative analysis showed that 1) Auditing: student examined income and expenses and found that accounting documents of some expenses were missing. Student developed to become knowledgeable until they knew the purpose and inspection methods of income and expenses.  Value Added Tax: student found that there were errors in records and documents were delayed, causing the company to pay a penalty and extra money. Government accounting: Student was assigned to record cash accounting and deposit entry covering income and expenses. The student was suggested that there shall be written in a lease, emphasizing that “If a tenant does not come to receive a rental deposit insurance within the specified period, it will be regarded public revenue.” 2) Students’ opinions toward establishments of internships were at an excellent level. Similarly, 3) The achievements of cooperative education considering from results students received from participating in Cooperative education Project were at an excellent level. The average score of students was at 90.20 in total.