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Co-operative learning in the form of a co-operative system was adopted in teaching an advanced accounting subject. Lectures were limited to incorporate co-operative learning activities. Reflections were done by students and lecturers. At the end of the course, a survey was conducted on the perceptions of students towards the co-operative system and teamwork. The result of the survey indicated a positive rating towards students’ perceptions on the co-operative system and teamwork and the chances of improving their grades. The result of paired t-test showed a significant difference between the final grades of the students involved in this action research and the control groups. The students involved in the co-operative learning was found to achieve higher average final grades.

Keywords: Co-operative learning, accounting, accountancy, MQF.

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