Abstract

The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and Laptop-Based Active Learning (LAL) in the achievement of accounting students’ competence. This study is quantitative methods approach comprising of a systematic literature review, data analysis, and experimental studies on the two classes applying a different learning approach. Class A with 40 students applied the LAL approach, while class B with 38 students applied the TL approach. Students in the two classes received different treatments, but the question items tested were the same. This study also uses the independent samples t-test to analyze the hypotheses from the two data groups, both those using TL and LAL learning types. Overall, this study demonstrates that the accounting students’ learning achievement is higher when the class uses LAL approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia.

Highlights

  • The rapid development of information and communication technology has offered both influence and challenge in the field of accounting education

  • The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and LaptopBased Active Learning (LAL) in the achievement of accounting students’ competence

  • This study demonstrates that the accounting students’ learning achievement is higher when the class uses Laptop-based Active Learning (LAL) approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia

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Summary

Introduction

The rapid development of information and communication technology has offered both influence and challenge in the field of accounting education Through this development, it is viable to conduct comprehensive education and learning which can cover all social levels without being limited by distance, space, and time (Arif, 2016). It is viable to conduct comprehensive education and learning which can cover all social levels without being limited by distance, space, and time (Arif, 2016) This issue becomes a significant challenge for accounting students because it requires the increase of the quality of human resources who are able to comprehend the information and communication technology development and master the skills as well as perform good attitudes to utilize the technology. In this digital era, the accounting work field prioritizes

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