|
Traditionally,
the Corporate Tax Course takes a problem-based learning focus through
its use of case studies. This focus ensures that students, who are mostly
professionals, learn both the technical legal content but also develop
problem-solving skills essential to the practice of tax law. A continuing
difficulty for students in the Master of Laws Program is the quality of
their case study preparation due to significant professional work commitments.
The use of blended learning in postgraduate courses, as noted in Anne
Forster’s discussion paper, where classroom attendance is supplemented
with online learning facilities, can provide a great deal of flexibility
for busy professionals. This has been the rationale for the way in which
the Corporate Tax teaching team has been developing a blended learning
approach. Its main purpose is to help students prepare for the complex
issues identified in the case studies.
Developing
Meaningful Online Learning Activities
The process of redeveloping the case studies to include meaningful online
learning activities led to a review of the learning outcomes of the Unit
of Study. The review recognised that students needed to develop a structural
awareness of the changing landscape of taxation legislation, and that
they would develop it best through a deeper understanding of the basic
concepts underlying each case study.
The online
learning activities scaffolded the basic concepts of the case studies
through enquiry-based learning processes. To engage in these processes,
students applied the relevant legislation, case extracts and rulings (linked
to a html page in a useful online format by staff in the Fisher Library)
to the case studies and then tested their understanding through online
quizzes. Using this learning as a basis, their understanding of how the
provisions related to the case studies was further developed through short
answer questions where students posted answers to a discussion forum.
In the seminars, the lecturer was able to pitch the level of the discussion
in relation to the understanding the students revealed in the online quizzes,
short answers and discussions.
A
Few Key Issues
In addition to prompting a review of the student learning outcomes, the
redevelopment of the case studies raised a number of issues for the teaching
team.
Adopting
a Student Perspective while Developing the Online Activities
To help students experience meaningful learning, the Corporate Tax teaching
team adopted a student perspective in the design of online activities.
In other words, the team needed to think about how the online materials
might be designed to help students develop a structural awareness of the
changing landscape of taxation legislation. The team's response to this
issue came from an awareness of common misunderstandings or difficulties
raised by past students about the case studies. This motivated the design
and development of the quizzes and short answer questions. For example,
students typically had difficulty understanding the taxation legislation
related to franking accounts. To help students better understand the basic
issues of franking accounts, a franking account interactive which embedded
learning in an authentic context complemented the issues raised in the
related quiz. It involved students completing the franking account within
a framework that highlighted the taxation implications along the way.
Developing
a Sustainable Learning and Teaching Strategy
The teaching team was concerned that the online learning preparation for
seminars might also become unsustainable for all concerned if students
had difficulty understanding its purpose. To help students understand
the purpose of their online learning, a tutor took on the responsibility
of supporting their needs. This support took a number of forms - a training
session addressing online learning strategies was held at the beginning
of the semester; a number of interstate students received telephone tuition
on the use of the site, and ongoing queries about the purpose of the learning
activities was typically dealt with through a bulletin board posting to
the whole group. Technical support needs were dealt with by the University’s
technical helpdesk. When compared with previous experience, the number
of student queries about online learning was significantly reduced. Student
feedback on the training sessions held at the end of the course suggested
that the different forms of learning support were the reason for this.
Since the
learning outcomes from the online activities provided impetus for the
seminar discussions, communication between the tutor and the seminar lecturer
about the outcomes of the quizzes and short answer questions was essential.
The tutor and the lecturer worked together to summarise five or six main
issues that emerged from the online activities, which warranted discussion
at the seminar.
The
Students’ Perspective on the Learning Experience
Over the past 12 months, students from both law firms and those located
on-campus have provided feedback about their learning experiences in the
Masters of Taxation Law. The questions explored the usefulness of the
online activities for the seminar learning, students’ perceptions
of the purpose of the online learning activities and the level of difficulty
they associated with the online learning activities. The majority of students
(n=44) felt that the online learning activities made them better prepared
(86%); helped them to get more out of the face-to-face seminar than usual
(70%), understood the purpose of the online learning activities (75%)
and felt that the level of difficulty was about right (68%). Others thought
the activities could be made more challenging. These results and comments
indicate there is a variation in the learning experience. Future strategies
to improve the online learning experience might include increasing the
level of complexity for some of the activities and introducing others
that will help the students to be more aware of their relationship to
problem-solving in the seminars.
Jenny
Gage and Celeste Black teach on the Masters of Taxation Law Program. Jenny
leads the online development of the Corporate Taxation Unit. Professor
Richard Vann coordinates the Masters of Taxation Law Program. Rob Ellis
works in the Institute of Teaching and Learning.
This project
has been supported by iTEV, WebMCQ and the Flexible Online Learning Project.Email:
jennyg@law.usyd.edu.au
|