Effectiveness of problem-based learning on cognitive load and educational achievement in advanced financial accounting II classroom

The aim of this study is to determine the effectiveness of problem-based learning on East Azerbaijan Payame Noor University (PNU) students cognitive load (CL) and educational achievement in advanced accounting II classroom. The method is a semi empirical research with pretest-posttest comparison-group designs. The statistical population consists of PNU accounting bachelor students. Two samples selected and putted in test and control groups via targeted sampling so that each one of them had 12 people. Test group exposed to problem-based learning and control group were trained by lecture-based method and then CL scores was obtained via standard questionnaire and with semester end marks was examined by MANCOVA method. Findings show that MANCOVA test was statistically significant (F=7.895 & P=0.004) and thus there is difference between two groups and so on at the ANCOVA tests there was no significant difference between two groups in cognitive loading (F=2.308 & P=0.147). Other finding show that there is significant difference between two groups in educational achievement (F=16.450 & P=0.001). Since the averages of educational achievement in test group are more than control group it shows that the problem-based learning has effective role in students learning. Considering the improvement in professional competencies and lifelong learning that PBL contains and other curriculums lacking such elements, it’s necessary to get more attention on it at accounting curriculum.