Reliability and validity

King (2014) highlights the importance of reliability and validity of qualitative research as critical elements for quality. He suggests three ways of assessing quality: independent scrutiny, respondent feedback and creating an audit trail. Of these three, the

researcher judged that an audit trail is the most appropriate way of demonstrating quality for this study. Firstly, independent scrutiny involves others, such as colleagues or research team members to scrutinise the data and to compare the results of coding and analysis. The nature of this research project does not permit this because of confidentiality of data requirements and resource constraints. Respondent feedback was considered by the researcher and rejected for two reasons. First there can be difficulties in this approach with levels of assurance achievable, in that participants may be reluctant to criticise analysis done by the researcher (King, 2014). In addition, the students in the study have already provided their time freely in the research and the researcher felt it might be unfair on the students to exploit this by asking for further support in the research. After thinking about these approaches, the researcher

considered maintaining an audit trail a suitable way to allow assessment of quality. The elements of this include the process of data analysis documented in this chapter,

NVIVO records held showing the coding process and the templates developed as a model on NVIVO and also as tables in Chapter 4.

4.11. Design of the research instrument

The researcher developed the focus group questions by considering categories of question to use at each stage of the discussion. These were devised by following the model described by Krueger (1998) and comprised: opening questions, to allow

participants to become at ease with the group and encourage conversation; open ended introductory questions, to introduce the topics to be discussed; transition questions, to move the conversation into areas underpinning the research; key questions, to sum up the dialogue; and, ending questions, to allow participants to think back on what they discussed and bring the meeting to a close. The research instrument was built on a series of questions which were asked in conjunction with presentation slides. The questions were designed as open questions to elicit as much data as possible and to encourage a wide range of possible responses from the participants. Presentation slides were used to help illustrate the questions being asked and to facilitate

understanding of the context of the study, for example, by using table representations of the programme structure and modules studied to illustrate the framework of the

programme to the participants. Another way the slides were used were to help

stimulate discussion. For example, a map of China was presented at the start as an ice breaker to get the students to talk about their home city and to contrast it with

Edinburgh. The aim here was to get the participants thinking about the differences between their homes and past educational culture and the one they now found

themselves in at the University. The slide presentation used in each of the focus groups is shown in Appendix 1. The questions asked by the researcher in the focus groups are documented in Table 6 together with annotations to show how the questions were derived from the literature reviewed and also how they link to the relevant research objectives.

Table 6: Focus group questions linkage to literature and research objectives

Focus Group questions were designed to gather data in order to achieve the following

Research Objectives:

1. To understand, and critically reflect on, the nature of the learning experiences of overseas Chinese students on a 2+2 professionally accredited accounting degree programme at a Scottish university;

2. To investigate and explore the ways in which: (i) the participants’ cultures and educational backgrounds, (ii) the accounting degree programme, and (3) the accounting subject discipline influence the participants’ learning experiences; 3. To identify the key factors that influence the participants’ learning experience and to

develop practice recommendations for university staff engaged in teaching international students.

Focus Group questions asked Literature links to question developed (as outlined in Table 2 in Chapter 3 Literature

Review) 1. Describe how you found the modules you

studied last term. Literature area: Chinese learners in accounting education

The literature review of Chinese learner experiences of university in Western settings highlighted a limited amount of research investigating learning experience which derives from subject discipline including a lack of literature investigating the effect of the accounting subject discipline on student learning experience. These questions are designed to gather data concerning the participants’ learning experiences of the accounting subject discipline.

a. Which one was most difficult? b. What made this the hardest module? c. Which was most enjoyable – reasons?

d. Writing or numbers? Literature areas: Chinese education culture / Chinese learners in Western education The literature review of Chinese learners in Western education identified that Chinese students are often seen as having superior mathematics skills compared to Western students, a feature often attributed to Chinese school education which places an early and high level of attention on mathematics (Cho, Roberts and Roberts, 2008)Watkins & Biggs (2001), Saravanamuthu (2008) and Ng & Rao (2010). From the review of literature there is little documented evidence to challenge the view that Chinese students prefer numerical subjects (and assessment questions) when studying in an English language context. The perceived preference for numeracy versus language, in an English language classroom context, has been challenged by various writers such as Cooper (2004); Gieve & Clark (2005); McGowan & Potter (2008); Saravanamuthu (2008); Gu (2009); Lai et al. (2011); and Hodkinson & Poropat (2014) who suggest that

preferences for numeracy are a situational response rather than an inherent cultural trait. 2. What do you like / not like about the

programme (e.g. modules, the exemptions, the structure, topics)?

Literature areas: Chinese learners in Western education / Chinese learners in accounting education

The literature review of Chinese learner experiences of university in Western settings highlighted a lack of research investigating learning experience which derives from the accredited accounting degree programme, its structures and subjects. This question is designed to gather data concerning the participants’ learning experiences of the accounting degree programme.

3. What influenced you to come here? Literature area: Chinese education culture The literature review highlighted a variety of characteristics which are often attributed by Western researchers to Chinese learners. These questions were designed to elicit data from the participants relating to the cultural and practical motivations and drivers behind their choice of studying accounting overseas. The questions were also designed to elicit data concerning the nature of the challenges and differences they face in the new, Western learning environment and how they overcame these. The questions were included to

generate data which would allow any effects on learning experience, of the move from their past learning culture to a Western learning culture, to be assessed in the context of an accredited accounting degree programme.

4. What made you chose accounting? 5. What other options did you have?

6. What will your studies here offer you when you go home?

7. What’s difficult about learning here?

8. How to you overcome difficulties in learning? 9. Groups? Work alone or work together? Tell

me about your views.

10. Tell me about something that was very enjoyable about studying accountancy here at ENU.

Literature areas: Chinese learners in accounting education / Chinese learners in Western

education

The literature review identified literature on a range of Chinese learner experiences when studying at Western universities. Very little of the research reviewed related to the effect of accounting as a subject discipline on the learning experience.

These questions were designed to elicit data from the participants concerning their learning experiences as affected by the accounting discipline, the degree programme and the Western university setting.

11. Write down three positive things that were very difficult, hard or that you did not enjoy about studying at ENU.

12. Write down three things that were very difficult hard or that you did not enjoy about studying accounting at ENU.

13. What things helped you in your experience of studying accounting at the University? 14. If you could change one thing for future

students studying accounting at the University, what would it be?

15. What would you tell your best friend or family about studying accountancy at the University? (Good or bad)