Chapter 13 Pedagogical theory and clinical tax education
Amy Lawton*
13.1 Key findings
When designing a tax clinic that is based in higher education, it is equally important to design the clinic around the needs of our students. Due to the established nature of clinical legal education, as well as tax clinics in the United States (and more recently Australia) and clinics in other disciplines, there is a rich body of pedagogical literature that looks at clinics and experiential learning more generally. The benefits of doing pro bono and clinical work are well documented. Students can develop a broader range of soft skills and a deeper understanding of the law or rules that they are studying.
This chapter will explore three of those: experiential learning theory (ELT), self-determination theory (SDT) and work-integrated learning (WIL) theory. These theories can be used in your own research and in your tax clinic design.
13.2 Introduction
So far, this book has considered the rationale and benefits of introducing clinics from the viewpoint of our local communities. However, in the higher education context, there is another stakeholder: our students. When designing a clinic, it is important to think about how the design will help to support and develop the students participating in the project. This chapter presents a number of theoretical insights into the pedagogy of clinical tax education. The references within this chapter are there to serve as a starting point to any pedagogical research you may wish to undertake.
Both law and accounting, where students most often study tax in higher education, are vocational subjects. In law, ‘[t]he life of the law has not been logic; it has been experience’,1 and there has been a clear movement towards introducing avenues that facilitate learning by experience in law schools. There is perhaps even a pressure for law schools to do so: ‘Law Schools are under ever-increasing pressure, both from within the legal profession and from outside influences, including law firms, to provide some form of interaction with the real world, in order to develop knowledge, expand skill sets and transform attitudes and values.’2
As a part of this movement, law clinics now exist at many law schools and some have been running for decades,3 a movement that is not as clear in business schools in some jurisdictions. As such, the benefits of clinical education have now been explored and framed using a number of theoretical frameworks.4 In particular, clinics can help students work on professional competences, such as writing advice,5 as well as broader soft skills, such as reading skills and letter writing skills.6 It also helps students prepare for the world of work.7 Beyond career and skills benefits, clinical legal education has also been argued to help law students, for example, better understand how law is applied.8
Students are a key part of any tax clinic or tax community project in a higher education setting. It is therefore important that a university-based tax community project considers and shapes the learning environment for those students. How we encourage our students to learn is important and can even influence how they develop as individuals.9 This chapter serves to introduce relevant theories that could be used to frame a pedagogical exploration of tax clinic design. These theories are incredibly useful. They can inform the design of a tax clinic to better shape the student experience. In particular, this chapter will draw on existing frameworks within clinical legal literature that can equally apply to clinical tax education: experiential learning, WIL and SDT.
This list is by no means exhaustive. That being said, it is a useful starting point in any exploration of tax clinics from an educational standpoint. This foundational work will be built on in the chapters that follow and will equip readers with a variety of tools to consider the benefits of a clinical education in tax.
13.3 Fostering the next generation of tax advisers: the importance of pro bono
Clinic environments are also often associated with pro bono environments.10 In the UK, a definition of pro bono legal work can be found in the Law Works pro bono protocol:
[L]egal advice or representation provided by lawyers in the public interest including to individuals, charities and community groups who cannot afford to pay for that advice or representation and where public and alternative means of funding are not available […] Legal work is Pro Bono Legal Work only if it is free to the client, without payment to the lawyer or law firm (regardless of the outcome) and provided voluntarily either by the lawyer or his or her firm.11
Chaifetz argues that law students must be taught about the importance of public service and pro bono work during their time at university:12 ‘An education which does not question current legal frameworks or examine the effect laws have on individuals handicaps future attorneys.’13
More concerning, a traditional legal education can shift students away from public interest action ‘because of its exclusive focus on the acquisition of technical expertise rather than on the use of legal skills to address larger social issues’.14 Pro bono is well established in the legal profession, demonstrated in its stronger reflection in law schools. Pro bono in accountancy and tax is less developed, perhaps explaining its more limited presence in business schools.
One of the major benefits of engaging in pro bono work is that it potentially helps to foster altruism in our students.15 True altruism, where there is no expectation of a future benefit to the self, is argued to be rare.16 Clinics help to enhance ‘the commitment of students to professional ideals and values, fostering the values that promote pro bono contributions’.17 That being said, student participation in pro bono environments remains somewhat self-centred, with skill gain being valued more highly than altruistic values.18 Despite the limited impact of pro bono environments on altruism so far, exposing students to pro bono tax clinic work has the benefit of also exposing them to new issues in tax. In practice (both in law and accounting), tax practitioners primarily deal with fee-paying clients. A pro bono tax clinic would expose students to how taxes affect lower-income individuals: it helps to show them the impacts that tax policy has on more marginalised sections of our societies.
Pro bono work is important, especially in an era of reduction in legal aid and support to access professional advice.19 In the realms of tax, access to free advice relies on guidance issued by HMRC and on the pro bono activities of professional firms and charities. Tax clinics provide an opportunity to bolster the pro bono offering by drawing on students, universities and the tax profession to provide free advice to local communities. More discussion on the societal benefits of tax clinics can be found in Part II of this book.
13.4 Relevant pedagogical theories
Transforming tax experience into learning: experiential learning theory20
Experiential learning is the ‘the process whereby knowledge is created through the transformation of experience’.21 It is an established branch of pedagogical theory and has been documented in clinical literature. Tax clinics are potential experiential learning environments.22 This focus on experience is a shift away from the ‘passive vessel’ view of students23 towards considering them to be ‘active discoverers and constructers of their own knowledge’.24 But it is important to be aware that:
A growth-producing experience in the philosophy of experiential learning refers not only to a direct experience related to a subject matter under study but also to the total experiential life space of the learner […] at one end learners feel that they are members of a learning community who are known and respected by faculty and colleagues and whose experience is taken seriously, a space ‘where everyone knows your name’. At the other extreme are ‘mis-educative’ learning environments where learners feel alienated, alone, unrecognized, and devalued.25
That being said, tax clinics (along with law clinics) are geared towards providing experience to students. The chapters that follow in this part all outline different approaches to supporting a positive student experience. It is therefore important, as educators, to ensure that the experience is ‘growth producing’ in any teacher-designed project.26 This means that students should be at the very centre of the design process for a tax clinic, and not included as an afterthought.
As a theoretical framework, experiential learning looks to how students convert this ‘growth producing’ experience into meaningful learning. Specifically, Kolb outlines four elements to this process (otherwise known as Kolb’s learning cycle): concrete experience, reflective observation, abstract conceptualisation and active experimentation.27 Baker, Jensen and Kolb develop this: ‘The Experiential Learning Theory model portrays two dialectically related modes of taking in, grasping experiences – apprehension (concrete experience) and comprehension (abstract conceptualization) – and two dialectically related modes of transforming experience – intension (reflective observation) and extension (active experimentation).’28
The process is broken into two stages: apprehension and transformation.29 Apprehension is the concrete experience and abstract conceptualisation, while transformation includes reflective observation and active experimentation.30 The experience provided by any tax clinic would not in itself be sufficient to ensure learning.31 For ‘complete’ experiential learning to take place,32 a clinic needs to provide the opportunity for students to touch on all four elements of Kolb’s learning cycle.33 This could take place through conversation, an assessed reflective journal or workshops for students to discuss the issues they are facing – there is a lot of flexibility to provide touchpoints on Kolb’s learning cycle.
Experiential learning provides a higher amount of ‘immediacy’ when compared to traditional, didactic teaching methods.34 In particular, a tax clinic would bring a greater relevance to a student studying the subject,35 and is particularly relevant for vocational subjects where students will be working with clients in their future career (for example, in law).36 In an echo of the benefits of clinical education more generally, experiential learning also provides the opportunity to develop both skills and careers. That is not to say that ELT is perfect.37 Criticisms include theoretical challenges to the reflective processes held within Kolb’s learning cycle, that they are insufficient and retrospective in nature.38 Overall, the main criticisms can be summarised as follows: ‘the emphasis on the centrality of individual experience has come at the expense of psychodynamic, social, and institutional aspects of learning. Alternatives include the introduction of critical theory, social learning theory, psychodynamics and phenomenology, as well as all-out institutional boycotts of the theory itself.’39
This builds on the idea that ELT does not consider different cultures,40 as well as social learning.41 These are not insurmountable challenges (and can be worked through, for example, by conversation)42 but need to be kept in mind when adopting an ELT approach to designing a tax clinic. It is also true that a low-income taxpayer clinic will expose students to broader social issues that go beyond the tax rules they are applying.
Employability from tax clinics: work-integrated learning (WIL)
Another pedagogical framework is WIL. WIL draws on experiential learning as well as broader theories of active learning,43 and has been referred to as ‘experiential learning, cooperative education and work-based learning’.44 Similarly to experiential learning, WIL attempts to integrate traditional, academic learning with ‘real-world’ experience.45 It helps to foster relationships with stakeholders outside the university sphere, such as industry and businesses.46 Indeed, much of its focus is on the employability of students after participating in WIL, and this can be seen in the extensive research looking at various employment-related attributes. Examples include studies on WIL and self-efficacy,47 skill development,48 employability skill development,49 pre-professional identity50 and career management competencies.51 While WIL might have its roots in experiential learning, its focus has moved towards equipping students with skills and confidence for life after university.
The literature is based predominantly in the Australian context; however, graduate attributes and employability is a language that higher education institutions around the world have become familiar with. As Yorke points out:
The inclusion of work-related learning in curricula is gaining significance as the implications of massified higher education systems and institutions respond to governmental pressures towards the production of what Atkins (1999), in a memorably infelicitous phrase, described as graduates who were ‘oven-ready and self-basting’ as regards the possession and application of skills relevant to the labour market.52
Employability and work-ready are often used synonymously in this literature.53 WIL provides the potential to develop nontechnical and professional skills in students, something that has been described as lacking in the past.54 It therefore provides the opportunity to ‘equip students with the necessary generic skills, but also contribute to student engagement’.55
In particular, WIL projects can increase job knowledge and skills in students, as well as their ‘work-readiness’.56 It is therefore ‘instrumental’ to graduate job readiness.57 With a focus on employability comes a potential move away from looking at the academic learning and overall performance of the student.58 Although there has been evidence that WIL also improves academic performance, it is clear that the theory does place an emphasis on employability. This, in turn, means that ‘attention remains predominantly outcomes-focused with less attention to the process of what, how and from whom students acquire skills during placements’.59 This is reflected in the fact that assessing WIL projects that place a focus on employability is difficult. Reflection is once again important and necessary to foster an integration of skills.
Traditional WIL projects can take the form of ‘work placements, internships, field work, sandwich year degrees, job shadowing and cooperative education’.60 That being said, Jackson also points out that there is a growing shift towards less traditional WIL projects:
[T]here is a growing focus on what is now termed non-placement WIL. This may include simulations, role plays and industry projects, not always in the place of work, and allows students to connect with industry in a classroom or virtual setting.61
Tax clinics are not traditional workplaces. In many ways, they are partially simulated workplaces, with a number of safety nets (including institutional support and extensive supervision) that are more structured than the real-life workplace would provide. That being said, the traditional pro bono clinic environment that is discussed throughout this handbook is a workplace. As such, tax clinics have the potential to strongly foster graduate attributes and employability among our students in higher education.
WIL theory provides a useful starting point for questions on how to prepare students for the workplace. This can be incorporated and taken into account when designing a clinical project. A well-designed clinical tax project has the potential to make students more employable where a meaningful experience is provided.
Growing student motivation and confidence: self-determination theory (SDT)62
As discussed earlier, clinical environments expose students to professional workplaces where their skills and competences can be developed. An environment that fosters autonomy, relatedness and competence can help internalise extrinsic motivation in students,63 allowing them to engage in their learning for the enjoyment and fulfilment it provides.64 Autonomy, relatedness and competence have been described as three basic, human needs.65 Therefore, a tax clinic that sought to encourage these needs would provide a more effective learning environment for students:
The fullest representations of humanity show people to be curious, vital, and self-motivated. At their best, they are agentic and inspired, striving to learn; extend themselves; master new skills; and apply their talents responsibly […] yet, it is also clear that the human spirit can be diminished or crushed and that individuals sometimes reject growth and responsibility.66
This idea forms the basis for SDT, which is one of the most widely cited motivational theories.67 As a theory it looks to explain people’s behaviour and motivation,68 and revolves around the ‘importance of humans’ evolved inner resources for personality development and behavioural self-regulation’.69
Its importance lies with the value of intrinsic motivation, which is essential for both confidence and self-determination.70 It is also important in the educational context that any university tax clinic would be based: ‘Under conditions conducive to autonomy, competence, and relatedness, people will be likely to express their inherent tendency to learn, to do, and to grow. People are engaged and motivated in domains where their basic psychological needs can be and periodically are fulfilled.’71
A tax clinic designed with SDT in mind would therefore consider the clinic’s ability to foster the three basic needs: autonomy, competence and relatedness.72 It is only then that a student can be motivated and thrive within the tax clinic environment.73
Autonomy speaks to the degree to which individuals feel responsible for their own behaviour.74 It is also an element of choices and decision-making, allowing a learner to take control of their own learning.75 In particular, students are at their most autonomous ‘when they freely choose to devote time and energy to their studies or to a particular academic activity’.76 This free choice does not exist out of context, however, and is framed by the learning environment they find themselves in.77 Clinical environments are particularly valuable for fostering autonomy in our students. They foster vitality and creativity.78 They enable students to become problem setters rather than simply problem solvers.79 This ability for clinics to foster autonomy is important and maintains motivation and empowers students.80
The benefits of an autonomy-supportive environment should not be understated. Without it, students can forget the reason they came to study in the first place.81 It provides a psychological freedom and is ‘characterised by a sense of volition and choicefulness’.82 As Sheldon and Krieger argue: ‘to maximize the learning and emotional adjustment of its graduates, law schools need to focus on enhancing their students’ feelings of autonomy. Why? Because such feelings can have trickledown effects, predicting changes in students’ basic need satisfaction and consequent psychological well-being.’83 This is not something that is present in a traditionally taught curriculum and opens the door to clinical education bridging this gap. It is also argued to be a pre-requisite of competence: ‘perceived competence will not lead to greater well-being unless the behaviour performed is autonomous’.84
Competence is the process of experiencing increased mastery in an area.85 For students in higher education, it includes ‘successfully performing study-related activities’,86 as well as being good at what they are doing.87 This competence requires a link back to autonomy, where the student feels responsible for their own growing mastery.88 Beyond this, the activities to encourage competence need to be intellectually stimulating but not overchallenging.89 Tax clinics provide a good opportunity to build competence in an autonomy-supportive way. Where the clinic deals with live client case work, students will take some level of responsibility for the casework that they complete. Within the clinical setting, competence growth can be encouraged by positive feedback to the participating students.90
The importance of competence in taxation is significant. In the UK (as echoed in other jurisdictions around the world), a member of the Chartered Institute of Taxation must be competent, and they
must carry out their professional work with proper regard for the technical and professional standards expected. In particular, a member must not undertake professional work which a member is not competent to perform, whether because of lack of experience or the necessary technical or other skills, unless appropriate advice, training or assistance is obtained to ensure that the work is properly completed.91
As a higher education tax clinic is a learning environment, there is a tension between purely encouraging competence (with positive feedback) and highlighting a lack of competence. To expect students to attain the level of an experienced tax professional would be over challenging (and so diminish competence) but, on the other hand, not highlighting any weaknesses would also be unethical. This is especially important as university clinics are an external facing community service. A new tax clinic should therefore be mindful to nurture competence but not in an unlimited way, encouraging students to recognise the limits of their own expertise and when they may need support or guidance.
The final basic psychological need is relatedness. It is different to autonomy, where the focus is on independence, responsibility and choice. Instead, relatedness looks to how people work together and connect to their environment.92 For a vocational subject such as tax, it looks also to how tax students connect to the tax profession. In law schools, this is something that has been historically criticised:
[L]aw schools’ devotion to the case method and to doctrine at the expense of skills divorces students from their natural inclination to engage in lawyering; students spend the better part of a year of law school utterly separated from fundamental lawyering skills – counselling, interviewing, and negotiating – that might connect them to practice and thus people.93
In some jurisdictions that time is even longer: some law schools teach law through a purely doctrinal approach. A greater integration of clinical education has begun to overcome this criticism, something that tax clinics would continue to develop.
Less broadly, relatedness is ‘the degree to which the pedagogical method promotes the feeling of interconnectedness with others and that the learning will lead to a greater ability to use the skills to interact with other people’.94 This is a critical need and has been compared ‘to a plant’s need for sunlight, soil, and water’;95 it allows people to flourish.96 It requires students to connect to others and build trusting relationships.97 Without it, motivation drops and individuals can become less responsible and innovative.98 But with it, learning environments can thrive even without intrinsic motivation – as extrinsic motivation can be supported by our relationships with others.99
Tax clinics have the potential to forge positive connections with the profession, student and teacher.100 Clinical environments tend to be (but are not always) smaller learning environments, which allows a higher level of relatedness: ‘Because the groups are small, the tutor is able to give more individual support when needed and show interest in all students, which can stimulate feelings of relatedness.’101
Students also forge professional relationships with their clients and professional supervisors. They also get to know one another as peers.102 These close relationships are in stark contrast to more traditional, didactic lectures where there is a ‘sense of anonymity’.103 It is important, therefore, that the design of a tax clinic takes into account these three student (and supervisor) needs to help motivate and boost confidence in students.
13.5 Concluding remarks
On a theoretical level, tax clinics touch upon a number of pedagogical theories that are well established within education research and practice. These theories all explore different aspects of how tax clinics could shape our students’ learning. ELT helps us to think about how we can help students transform their experience into meaningful learning through reflection or abstract conceptualisation. WIL explores a future reality of our students, which is that they will want to seek employment at the end of their studies. WIL exposes some of the employability-related benefits that a working environment has for our students: and a tax clinic has the potential to be a working environment. Finally, SDT speaks more broadly to what a tax clinic should facilitate for students to grow and develop as individuals: any tax clinic should seek to foster autonomy, competence and relatedness.
The remaining chapters in this section will explore narrower elements of student experience and learning in relation to tax clinics. First, the benefits of simulated clinics are explored by Vitale and Medlen; simulated clinics provide an important experience to our students. The importance of tax advocacy is highlighted by Lora and Speidel in Chapter 15. Tax advocacy provides an opportunity for our students to develop important skills and gain valuable experience. Another impact of clinical tax education is explored in Chapter 16, where Boahen et al. analyse student feedback in light of employability. Finally, Chapter 17 considers how a virtual clinic would impact on learning for our students, arguing that virtual clinics can still help students develop their professional identity.
13.6 Key reading
- Nigel Duncan et al., ‘Resilience and Student Wellbeing in Higher Education: A Theoretical Basis for Establishing Law School Responsibilities for Helping our Students to Thrive’, European Journal of Legal Education 1, no. 1 (2020).
- Denise Jackson, ‘Employability Skill Development in Work-Integrated Learning: Barriers and Best Practice’, Studies in Higher Education 40 (2015): 350.
- David Kolb, Experiential Learning: Experience as the Source of Learning and Development (second edition) (Pearson Education, 2014).
* Amy Lawton, Senior Lecturer in Tax Law, University of Edinburgh. Founder of the Scottish Tax Clinic, co-founder of the North West Tax Clinic.
1 Oliver Wendell Holmes, The Common Law (Little Brown & Co., 1881), 1.
2 Noelle Higgins, Elaine Dewhurst and Los Watkins, ‘Field Trips as Short-Term Experiential Learning Activities in Legal Education’, The Law Teacher 46, no. 2 (2012): 165, 166.
3 See Richard Grimes, Joel Klaff and Colleen Smith, ‘Legal Skills and Clinical Legal Education: A Survey of Undergraduate Law School Practice’, The Law Teacher 30 (1996): 44; Sara Browne, ‘A Survey of Pro Bono Activity by Students in Law Schools in England and Wales’, The Law Teacher 35 (2001): 33.
4 For a comprehensive coverage of clinical legal education, see Linden Thomas and Nick Johnson (eds), The Clinical Legal Education Handbook (University of London Press, 2020).
5 Rachel Dunn, Victoria Roper and Vinny Kennedy, ‘Clinical Legal Education as Qualifying Work Experience for Solicitors’, The Law Teacher 52, no. 4 (2018): 439–52, 445–46.
6 Malcolm Combe, ‘Selling Intra-Curricular Clinical Legal Education’, The Law Teacher 48, no. 3 (2014): 281, 282; see also, Laura Lundy, ‘The Assessment of Clinical Legal Education: An Illustration’, The Law Teacher 29 (1995): 311.
7 Francine Cantatore, ‘The Impact of Pro Bono Law Clinics on Employability and Work Readiness in Law Students’, International Journal of Clinical Legal Education 25, no. 1 (2018): 147, 147.
8 Richard Grimes, ‘Reflections on Clinical Legal Education’, The Law Teacher 29 (1995): 169, 171.
9 Alice Kolb and David Kolb, ‘Learning Styles and Learning Spaces: Enhancing Experiential Learning in Higher Education’, Academy of Management Learning and Education 4, no. 2 (2005): 193, 195.
10 Although clinical education can also occur in non-pro bono environments, for example through simulation, see Michael Hughes et al., ‘SIMulated Professional Learning Environment (SIMPLE): Programme Final Report’ (SIMPLE, 2008); Graham Ferris, ‘Revisiting “Pressing problems in the law: what is the law school for?” 20 years on’, The Law Teacher 54, no. 3 (2020): 455.
11 Available at <www.lawworks.org.uk/why-pro-bono/what-pro-bono/pro-bono-protocol> accessed 26 February 2021.
12 Jill Chaifetz, ‘The Value of Public Service: A Model for Instilling a Pro Bono Ethic in Law School’, Stanford Law Review 45 (1992): 1695, 1711.
13 Ibid., 1698.
14 Ibid., 1701.
15 Paul McKeown, ‘Law Student Attitudes towards Pro Bono and Voluntary Work: The Experience at Northumbria University’, International Journal of Clinical Legal Education 22 (2015): 4, 4.
16 Ibid., 6.
17 Jeff Giddings, Promoting Justice Through Clinical Legal Education (Melbourne: Justice Press, 2013), 64.
18 McKeown, ‘Law Student Attitudes towards Pro Bono and Voluntary Work’, 23.
19 In the UK, for example, legal aid was further reduced in the Legal Aid, Sentencing and Punishment of Offenders Act 2012.
20 This section draws on previous work: Amy Lawton, ‘Lemons to Lemonade: Experiential Learning by Trial and Error’, The Law Teacher 55 (2021): 511.
21 David Kolb, Experiential Learning: Experience as the Source of Learning and Development (second edition) (Pearson Education, 2014), 1.
22 Alperhan Babacan and Hurriyet Babacan, ‘Enchancing Civic Consciousness through Student Pro Bono in Legal Education’, Teaching in Higher Education 22, no. 6 (2017): 672, 673.
23 M. Raghallaigh and R. Cunniffe, ‘Creating a Safe Climate for Active Learning and Student Engagement: An Example from an Introductory Social Work Module’, Teaching in Higher Education 18, no. 1 (2013): 93, 94; John Dewey, Outlines of a Critical Theory of Ethics (Register Publishing Co., 1891), 186; John Dewey and Jo Boydston, The Later Works of John Dewey 1925–1953 (SIU Press, 1990), 462.
24 Robert Barr and John Tagg, ‘From Teaching to Learning: A New Paradigm for Undergraduate Education’, Change 27 (1995): 12, 21.
25 Kolb and Kolb, ‘Learning Styles and Learning Spaces’, 207.
26 Ibid., 205.
27 Kolb, Experiential Learning, 27.
28 Ann Baker, Patricia Jensen and David Kolb, ‘Conversation as Experiential Learning’, Management Learning 36, no. 4 (2005): 411, 412.
29 Carolin Kreber, ‘Learning Experientially through Case Studies? A Conceptual Analysis’, Teaching in Higher Education 6, no. 2 (2001): 217, 220.
30 Charalampos Mainemelis, Richard Boyatzis and David Kolb, ‘Learning Styles and Adaptive Flexibility: Testing Experiential Learning Theory’, Management Learning 33, no. 1 (2002): 5, 8; Kolb and Kolb, ‘Learning Styles and Learning Spaces’, 194.
31 Kreber, ‘Learning Experientially through Case Studies?’, 218.
32 Deborah Maranville, ‘Infusing Passion and Context into the Traditional Law Curriculum Through Experiential Learning’, Journal of Legal Education 51, no. 1 (2001): 51, 59.
33 Originally also seen in C. Jung, Psychological Types (Princeton University Press, 1971).
34 Michael Reynolds, ‘Wild Frontiers: Reflections on Experiential Learning’, Management Learning 40, no. 4 (2009): 387, 388.
35 Ibid., 388.
36 Juliet Turner, Alison Bone and Jeanette Ashton, ‘Reasons Why Law Students Should Have Access to Learning Law through a Skills-Based Approach’, The Law Teacher 52, no. 1 (2018): 1, 3.
37 See, for example, Paul Dennison, ‘Reflective Practice: The Enduring Influence of Kolb’s Experiential Learning Theory’, The Journal of Learning and Teaching at the University of Greenwich 1 (2009): 23; Christopher Kayes, ‘Experiential Learning and Its Critics: Preserving the Role of Experience in Management Learning and Education’, Academic of Management Learning and Education (2002): 137.
38 David Boud, ‘Creating the Space for Reflection’, in David Boud et al. (eds), Productive Reflection at Work (Routledge 2006), 159; Russ Vince, ‘Behind and Beyond Kolb’s Learning Cycle’, Journal of Management Education 22, no. 3 (1998): 304–19.
39 Kayes, ‘Experiential Learning and Its Critics’, 142.
40 James Anderson, ‘Cognitive Styles and Multicultural Populations’, Journal of Teacher Education 39, no. 1 (1988): 1, 2–9.
41 Defined as ‘independent, socially and culturally transmitted network of words, symbols and images that is based solely on comprehension’: Kolb, Experiential Learning, 105.
42 Kayes, ‘Experiential Learning and Its Critics’, 147.
43 Denise Jackson, ‘Employability Skill Development in Work-Integrated Learning: Barriers and Best Practice’, Studies in Higher Education 40 (2015): 350, 352.
44 Denise Jackson, ‘Developing Pre-professional Identity in Undergraduates through Work-Integrated Learning’, Higher Education 74 (2017): 833, 835.
45 Denise Jackson and Nicholas Wilton, ‘Developing Career Management Competencies among Undergraduates and the Role of Work-Integrated Learning’, Teaching in Higher Education 21 (2016): 266, 267.
46 Jackson, ‘Employability Skill Development in Work-Integrated Learning’, 351.
47 Brett Freudenberg, Mark Brimble, Craig Cameron, Kirsten Macdonald and Dianne English, ‘I Am What I Am, Am I? The Development of Self-Efficacy through Work Integrated Learning’, The International Journal of Pedagogy and Curriculum 19 (2012): 177; Nava Subramaniam and Brett Freudenberg, ‘Preparing Accounting Students for Success in the Professional Environment: Enhancing Self-Efficacy through a Work Integrated Learning Program’, Asia-Pacific Journal of Cooperative Education 8 (2007): 87.
48 Brett Freudenberg, Mark Brimble and Craig Cameron, ‘WIL and Generic Skill Development: The Development of Business Students’ Generic Skills through Work-Integrated Learning’, Asia-Pacific Journal of Cooperative Education 12, no. 2 (2011): 79.
49 Jackson, ‘Employability Skill Development in Work-Integrated Learning’; Anna Rowe and Karsten Zegwaard, ‘Developing Graduate Employability Skills and Attributes: Curriculum Enhancement through Work-Integrated Learning’, Asia-Pacific Journal of Cooperative Education 18, no. 2 (2017): 87.
50 Jackson, ‘Developing Pre-professional Identity in Undergraduates through Work-Integrated Learning’.
51 Denise Jackson and Nicholas Wilton, ‘Developing Career Management Competencies among Undergraduates and the Role of Work-Integrated Learning’, Teaching in Higher Education 21 (2016): 266.
52 Mantz Yorke, ‘Work-Engaged Learning: Towards a Paradigm Shift in Assessment’, Quality in Higher Education 17 (2011): 117, 117–18; citing M. J. Atkins, ‘Oven-Ready and Self-Basting: Taking Stock of Employability Skills’, Teaching in Higher Education 4 (1999): 267.
53 Anna Rowe and Karsten Zegwaard, ‘Developing Graduate Employability Skills and Attributes: Curriculum Enhancement through Work-Integrated Learning’, Asia-Pacific Journal of Cooperative Education 18, no. 2 (2017): 87, 88.
54 Brett Freudenberg, Mark Brimble and Craig Cameron, ‘Where There Is a WIL There Is a Way’, Higher Education Research and Development 29 (2010): 575, 575.
55 Ibid., 576.
56 Freudenberg, Brimble and Cameron, ‘WIL and Generic Skill Development’, 82.
57 Jackson, ‘Employability Skill Development in Work-Integrated Learning’, 350.
58 Yorke, ‘Work-Engaged Learning’, 118.
59 Jackson, ‘Employability Skill Development in Work-Integrated Learning’, 351.
60 Kathryn Von Treuer et al., ‘Evaluation Methodology for Work Integrated Learning Placements: A Discussion Paper’ (Proceedings of the Australian Collaborative Education Network National Conference 2010), <http://acen.edu.au/wp-content/uploads/2015/09/ACEN-2010-Proceedings.pdf?x99824> accessed 1 October 2022.
61 Jackson, ‘Developing Pre-professional Identity in Undergraduates through Work-Integrated Learning’, 835.
62 This section draws on prior work: Michal Chodorowski (student), Amy Lawton and David Massey, ‘Mapping Motivations: Self-Determination Theory and Clinical Tax Education’, European Journal of Legal Education 2 (2021): 129.
63 Richard Ryan and Edward Deci, ‘Self-Determination Theory and the Facilitation of Intrinsic Motivation, Social Development, and Well-Being’, American Psychologist 55, no. 1 (2000): 68, 70.
64 Nigel Duncan et al., ‘Resilience and Student Wellbeing in Higher Education: A Theoretical Basis for Establishing Law School Responsibilities for Helping our Students to Thrive’, European Journal of Legal Education 1, no. 1 (2020): 83, 93.
65 Ryan and Deci, ‘Self-Determination Theory and the Facilitation of Intrinsic Motivation, Social Development, and Well-Being’, 68.
66 Ibid.
67 Christopher P. Cerasoli, Jessica M. Nicklin and Alexander S. Nassrelgrgawi, ‘Performance, Incentives, and Needs for Autonomy, Competence, and Relatedness: A Meta-Analysis’, Motivation and Emotion 40, no. 6 (2016): 781, 781.
68 Paula J. Manning, ‘Understanding the Impact of Inadequate Feedback: A Means to Reduce Law Student Psychological Distress, Increase Motivation, and Improve Learning Outcomes’, Cumb L Rev 43 (2012): 225, 229.
69 Ryan and Deci, ‘Self-Determination Theory and the Facilitation of Intrinsic Motivation, Social Development, and Well-Being’, 68.
70 Edward Deci, Richard Koestner and Richard Ryan, ‘Extrinsic Rewards and Intrinsic Motivation in Education: Reconsidered Once Again’, Review of Educational Research 71 (2001): 1, 3.
71 Richard Ryan and Cynthia Powelson, ‘Autonomy and Relatedness as Fundamental to Motivation and Education’, The Journal of Experimental Education 60, no. 1 (1991): 49, 49 and 53.
72 Louis Schulze Jr, ‘Alternative Justifications for Law School Academic Support Programs: Self-Determination Theory, Autonomy Support, and Humanizing the Law School’, Charleston Law Review 5 (2011): 269, 300.
73 Kennon Sheldon and Lawrence Krieger, ‘Understanding the Negative Effects of Legal Education on Law Students: A Longitudinal Test of Self-Determination Theory’, Personality and Social Psychology Bulletin 33, no. 6 (2007): 883, 885.
74 Kimberley J. Bartholomew, Nikos Ntoumanis, Richard M. Ryan, Jos A. Bosch and Cecilie Thøgersen-Ntoumani, ‘Self-Determination Theory and Diminished Functioning: The Role of Interpersonal Control and Psychological Need Thwarting’, Personality and Social Psychology Bulletin 37, no. 1 (2011): 1459, 1459.
75 Marjit Wijnen et al., ‘Is Problem-Based Learning Associated with Students’ Motivation? A Quantitative and Qualitative Study’, Learning Environment Research 21 (2018): 173.
76 Caesar Orsini, Vivian Binnie, Sarah Wilson and Maria J. Vegas, ‘Learning Climate and Feedback as Predictors of Dental Students’ Self-Determined Motivation: The Mediating Role of Basic Psychological Needs Satisfaction’, European Journal of Dental Education 22 (2018): 228, 230.
77 Idit Katz, Avi Kaplan and Gila Gueta, ‘Students’ Needs, Teachers’ Support, and Motivation for Doing Homework: A Cross-Sectional Study’, The Journal of Experimental Education 78 (2010): 246, 249.
78 Jonny Hall and Kevin Kerrigan, ‘Clinic and the Wider Law Curriculum’, International Journal of Clinical Legal Education 16 (2011): 25, 26.
79 Omar Madhloom, ‘A Normative Approach to Developing Reflective Legal Practitioners: Kant and Clinical Legal Education’, The Law Teacher 53, no. 4 (2019): 416, 418.
80 Caesar Orsini, Philip Evans, Vivian Binnie, Priscilla Ledezma and Fernando Fuentes, ‘Encouraging Intrinsic Motivation in the Clinical Setting: Teachers’ Perspectives from the Self-Determination Theory’, European Journal of Dental Education 20, no. 2 (2016): 102, 110.
81 Douglas A. Blaze, ‘Law Student Motivation, Satisfaction, and Well-Being: The Value of a Leadership and Professional Development Curriculum’, Santa Clara Law Review 58 (2019): 547, 548.
82 Maarten Vansteenkiste, Eline Sierens, Bart Soenens, Koen Luyckx and Willy Lens, ‘Motivational Profiles from a Self-Determination Perspective: The Quality of Motivation Matters’, Journal of Educational Psychology 101, no. 3 (2009): 671, 672.
83 Sheldon and Krieger, ‘Understanding the Negative Effects of Legal Education on Law Students’, 884.
84 Chantal Levesque, A. Nicola Zuehlke, Layla R. Stanek and Richard M. Ryan, ‘Autonomy and Competence in German and American University Students: A Comparative Study Based on Self-Determination Theory’, Journal of Educational Psychology 96, no. 1 (2004): 68, 68.
85 Duncan et al., ‘Resilience and Student Wellbeing in Higher Education’, 94.
86 Wijnen et al., ‘Is Problem-Based Learning Associated with Students’ Motivation?’, 174.
87 Sheldon and Krieger, ‘Understanding the Negative Effects of Legal Education on Law Students’, 885.
88 Ryan and Deci, ‘Self-Determination Theory and the Facilitation of Intrinsic Motivation, Social Development, and Well-Being’, 70.
89 Cerasoli et al., ‘Performance, Incentives, and Needs for Autonomy, Competence, and Relatedness’, 784.
90 Deci, Koestner and Ryan, ‘Extrinsic Rewards and Intrinsic Motivation in Education’, 3–4.
91 Chartered Institute of Taxation, ‘Professional Rules and Practice Guidelines’ (2018), para. 2.4.
92 Although relatedness is not ‘antithetical’ to the other three needs: Ryan and Powelson, ‘Autonomy and Relatedness as Fundamental to Motivation and Education’, 53.
93 Schulze Jr, ‘Alternative Justifications for Law School Academic Support Programs’, 327.
94 Ibid., 321.
95 Sheldon and Krieger, ‘Understanding the Negative Effects of Legal Education on Law Students’, 885; Richard Ryan, ‘Psychological Needs and the Facilitation of Integrative Processes’, Journal of Personality 63, no. 3 (1995): 397.
96 Ryan and Deci, ‘Self-Determination Theory and the Facilitation of Intrinsic Motivation, Social Development, and Well-Being’, 71.
97 Sheldon and Krieger, ‘Understanding the Negative Effects of Legal Education on Law Students’, 885; Duncan et al. ‘Resilience and Student Wellbeing in Higher Education’, 94.
98 Manning, ‘Understanding the Impact of Inadequate Feedback’, 238.
99 Ryan and Deci, ‘Self-Determination Theory and the Facilitation of Intrinsic Motivation, Social Development, and Well-Being’, 73
100 Wijnen et al., ‘Is Problem-Based Learning Associated with Students’ Motivation?’, 182, 189.
101 Ibid., 176.
102 Ibid., 182, 189.
103 Ibid., 189.