Abstract
It is a belief that mnemonic will increase students’ understanding and thus, foster their academic performance. This study investigated the effectiveness of using mnemonics in teaching accounting theories for an intermediate financial accounting course. A sample of 96 accounting students enrolling the financial reporting course was chosen to take part in this study. The selected students were separated into 2 groups: M1 was with mnemonic training and M0 was without mnemonic training. The findings revealed that mnemonic is an effective technique in teaching accounting theories and enhancing student's ability to envisage and remember accounting concepts and theories. This is reinforced from finding that the average score index for students with mnemonic training was 4.985 higher than those without mnemonic training. In addition, the p-value for the dummy variable mnemonic training (p=.000) was very significant, suggesting that there was statistical evidence of a difference in average score index between the students with a mnemonic and no mnemonic training.
Highlights
Good quality education is an essential tool for achieving a more sustainable world
The overall result implied that learning with mnemonic devices is better in memorising and understanding accounting concepts
This study aimed to determine the effectiveness of mnemonic device versus a non-mnemonic method on students’ ability to answer theoretical questions in Financial Accounting 3 course
Summary
Good quality education is an essential tool for achieving a more sustainable world. Achieving inclusive and quality education for all reaffirms the belief that education is one of the most powerful and proven vehicles for sustainable development (United Nations Development Programme, 2019). Qualities’ educator must have a willingness to embark new teaching strategies and incorporate new technologies into practice. A teaching strategy is a method used to convey information to students. Laing (2010) stated that mnemonic devices are among the teaching strategies used to enhance memory. Memory is the power or process of replicating or recollecting information that has been learned and retained, through related techniques (Merriam-Webster, 2019).
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