Using one-on-one interviews in tax teaching

Abstract

This paper documents the implementation of one-on-one interviews as a new assessment initiative in the Master of Professional Accounting (MPA) unit Australian Tax Law. We introduced the interviews in response to the challenges faced by international postgraduate taxation students. Language difficulties compound the problems international students face in coping with mastering a new and complex tax system. We designed and implemented one-on-one interviews with the objective of improving the quality of student learning. The interviews encouraged independent and deeper learning and they eliminated plagiarism. Students reported that having to explain the application of tax concepts to their lecturer encouraged them to understand the underlying sources of law and discouraged rote learning. This paper examines the interviews in the context of student approaches to learning.