TEACHING METHODS, ACHIEVEMENT AND HIGH ORDER THINKING SKILLS (HOTS) AMONG ACCOUNTING STUDENTS IN SECONDARY SCHOOLS IN MALAYSIA

Abstract

The purpose of this study is to determine the correlation between Accounting teachers’ use of various teaching methods with achievement and high order thinking skills (HOTS) of Principles of Accounting students. Samples are formed four students from schools in the Batang Padang district in Perak, Malaysia. The objectives of the study are to determine the level of practice of teaching methods, student achievement, and HOTS, the difference of the variables based on gender and quantitative skills and the correlation between teacher teaching methods and student achievement and HOTS. The practice of teaching methods is divided into three constructs namely teaching activities, teaching aids, and teaching and facilitating. The findings show that the mean level of teaching activities is 3.79 (high), teaching aids 4.41 (high) and teaching and facilitating 3.57 (moderate). The overall level of students' achievement is 57.26% at a moderate level. The mean of low-level thinking skills is 5.49, medium-level 32.97 and high-level 13.31. Based on gender, students’ achievement and HOTS differ significantly with male students showing higher scores. Based on the students' quantitative skills, teaching and facilitating, low-level thinking skills and high-level thinking skills show significant differences. The Pearson correlation test between teaching aids and low-level thinking skills showed a significant positive relationship (r = 0.260, p <0.05). Based on the findings, grouping activities such as cooperative learning and systematic practice modules are expected to enhance Accounting students’ mastery and HOTS. The use of game-based learning and interactive teaching methods will have a better impact on students’ learning considering their high interest in such activities. Adequate infra and info structures and tools that facilitate the use of ICT in teaching and facilitating should be made available. Teachers should also ensure variability in teaching activities and teaching aids to enhance students’ motivation and performance.