جستجوی مقالات مرتبط با کلیدواژه « active learning » در نشریات گروه « حسابداری »

The main purpose of this study is to identify the active learning methods in accounting education and ranking them using the Fuzzy Analysis Hierarchy Process (AHP).

Active learning methods in accounting education were identified using a library review and were classified into eleven methods and were ranked by the subjects according to the Fuzzy AHP. Then, a comparative comparison was made between the existing rankings before and after using this process to determine possible differences. The statistical population of the study includes professors of accounting and the data collection method is through a questionnaire.

The results showed that according to the Fuzzy analysis hierarchy process ranking, problem solving methods by students separately in the classroom, modified lectures, oral questions from students, class quizzes and problem solving in small groups in the classroom have the highest rank. In addition, there is a significant difference between the ranking of active learning methods in accounting education before using the Fuzzy AHP and after.

Based on the results of the research, it can be said that the use of active learning methods leads to the effectiveness of education in the field of accounting.

Contribution:

 It is expected that the methods identified in this study will lead to the improvement of effective education in the field of accounting and reduce the gap between the needs of society and the skills of accountants. These results can help the planning committee of the accounting field, the professors of this field and the educational committees of the universities in order to improve the quality of education, especially in the field of accounting.

One of the general principles in education concerns learners’ active involvement in learning in such a way that they can communicate with the content of the book and demonstrate an active reaction. Active teaching and learning requires dynamic learning materials and textbooks are considered as one of the most important tools in this regard. One of the methods that can help accounting teachers and authors in identifying the strengths and weaknesses of textbooks and eliminating their shortcomings is the content analysis. Accordingly, the aim of this research, conducted in the form of a case study, is to introduce content analysis through William Romey’s model by which accounting teachers can examine the engagement factor and active students’ involvement with the book in terms of three components of texts, questions and images. The target content of the study was the fortieth edition of the book ‘Accounting Concepts and Procedures’ published by the Auditing Organization in 2020. According to the research findings, the rate of student involvement with the texts, questions and images of the book were found to be 0.04, 1.35 and 0, respectively. These findings imply that the questions in the book are actively and optimally designed while the texts and images are inactively compiled and need further revision.

Double entry rules in financial accounting are often taught in an abstract manner in the courses. Emphasis is frequently placed on memorizing the rules and many students have very little practical experience with these cases. Many students believe that memorizing accounting rules without being able to link them to the real world is boring, hard and abstract. There are competing views on whether or not such technical skills should be taught to students within the accounting curricula. Lecturers often believe that understanding the double-entry effects of transactions is difficult for students. Presenting accounting principles to students effectively is an ongoing challenge in accounting education. Therefore, the present paper attempts to explain how to use the famous Monopoly game in the accounting principles course to facilitate the learning of double entry accounting concepts in a fun and entertaining environment. A sense of practical reality is achieved as students continually balance their books during the game, receive or pay out money, and even go to jail.

Since 1984 professional committees and associations of accounting such as AAA, IAES and AEC have mentioned that teaching and learning system of accounting should change. One of the most important things that they have pointed is active learning. The aim of this study is to investigate the influence of Team-based learning (TBL) As an active learning technique on the learning of intermediate accounting students in compare to the traditional method. The statistical population of this study includes all of the intermediate accounting students of Zand Institute of Higher Education in shiraz in the educational year of 2017-2018. The samples were selected according to the available community. In this study, 70 students were selected from intermediate accounting group. Then, the students were divided into experimental (35 students) and control groups (35 students). Both groups were taught by one common researcher. The score of final exam of students considered as their learning score. This study is a semi-experimental research which has conducted by pre-test, post-test, and Analysis of Covariance (ANCOVA). Results showed that TBL increases the learning of intermediate accounting.

This article highlights the significance and implementation mechanism of instructional games as one of the educational tools and an active and effective teaching method. It also investigates theoretical framework of instructional games in order to use in educational settings. Moreover, this study reviews different domains of learning (cognitive, affective and psychomotor) and highlights the importance of using theses aspects by giving examples in Accounting Education. This study reviewed the background of using game as a simulation in accounting education. The results of the study showed that the first instructional game used in the academic setting was an accounting game. In addition, the findings showed that instructional games and simulations, affect on the students learning and performance in the all accounting education disciplines including Introductory Accounting, Industrial & Managerial Accounting, Governmental Accounting, Accounting Information Systems, Auditing and Ethics in Accounting. The findings also showed the Gap of using instructional games and simulations in teaching accounting in Iran.

The aim of this study is comparing the use of educational games for teaching accounting principles with traditional teaching method. The game is a modified version of Reiss Nitkin (2011) and consists of a board, dice, few cards and nuts. The population of the study was undergraduate students who enrolled in the Accounting Principles (1) in the first semester at 94-95 academic years. The sample of the study is 40 students of a university in Tehran that randomly divided into two groups, as experimental and control group. Data gathered with accounting pre and post-test. Face validity of the tests were checked by five accounting lecturers. The reliability was checked by using Kuder Richardson. Data was analyzed using ANCOVA. Results of ANCOVA showed the serious board game, had positive and significant effect on undergraduate students’ academic performance in Accounting Principle (1) course. Control variables in this study were Pre-test, Age, Gender, high school Field of Study, high school Grade Point Average and employment. Students filled a 5- point likert scale survey on the effectiveness of the game. Three game-based learning experts checked validity of the survey. The reliability was measured by using Cronbach alpha. Most of the students believed that attendance in the game sessions was effective for them and enhanced their understanding of basic concepts, analyzing of transactions, adjusting entries and accounting cycle.