Introductory Accounting Course Research Articles

Students got mail: Do students read semi-tailored emails and what is the impact?

This paper examines the effectiveness of providing personalised email feedback via an automated email application in a large undergraduate introductory accounting course. Over 1,200 students received feedback via emails sent weekly, semi-tailored to each student based on their results in online self-test learning quizzes. We first found that students read the majority of emails distributed. Second, through tracking, using regression analysis, we found that reading emails is related to significantly higher final examination performance in some cases. However, this is moderated by factors relating to diversity in a large cohort exceeding 1,000 students. The results indicate that feedback needs to be readily actionable and aligned with assessed learning outcomes to realise significant impacts on exam performance. This study is relevant to educators who teach large and diverse cohorts and need time-efficient solutions to tailor the learning experience to each student. Implications for practice or policy: Undergraduate students read the majority of weekly emails distributed, indicating emails can be used as an instructor communication device. Emails should specifically encourage activity completion aligning with learning objectives to improve grades. Students who achieve lower grades in tertiary studies, from English-speaking backgrounds and medium to high socio-economic status, high performers at high school and younger students aged 20 or less are positively impacted. Therefore, emails should be used by instructors teaching cohorts with these characteristics.

Impact of Video Lectures on Students’ Performance and Analysis of Viewer Demographics in Online Courses

ABSTRACT The objectives of this study were to validate the effectiveness of using instructional videos in online introductory accounting courses and to examine how specific student characteristics relate to online video-viewing behavior. Data were collected from ten online course sections of introductory financial accounting taught by two different instructors in the fall 2021 and spring 2022 semesters (n = 240). Students were instructed, but not required, to watch faculty-recorded instructional videos before completing the homework assignments and assessments for each topic. Students’ percentage of course videos viewed and final course grades were analyzed. The relationships between students’ video-viewing behavior and the student characteristics of gender, program major, age, degree level, ethnicity, and GPA, were also analyzed. The findings clearly show that viewing faculty-recorded instructional videos significantly impacts actual student performance. Students’ age and the percentage of videos viewed are weakly but positively correlated, whereas students’ GPAs and the percentage of videos viewed are significantly correlated. The final contribution is a predictive multivariable model that can predict student outcomes based on the significant predictors of GPA and the percentage of videos viewed. This paper contributes empirical data about using faculty-recorded videos in asynchronous, online accounting courses.

A modified model of peer support in asynchronous online introductory accounting: is it effective?

ABSTRACT Low passing rates are common in asynchronous introductory accounting courses due to the challenging material and the online setting. While peer support involving knowledgeable peer assistants has been shown to improve face-to-face students’ performance, it is unknown whether it will be effective when used online. Another issue of traditional peer support is the low participation rate. This study implemented a modified peer support model that involved a direct peer assistant (DPA) actively engaging online introductory accounting students. We found that students with a DPA participated in substantially more peer-supported activities (PSAs), especially when their current exam performance was low. Further, PSA participants had more positive subsequent grade changes and visited learning and homework systems more frequently than non-participants. Overall, the study suggests that in asynchronous introductory accounting, peer support carefully designed to provide extra student engagement will achieve desired participation rates and increase student grades and effort.

The mathematics-based learning method and its impact on student performance in the Introductory Accounting course: cognitive load theory

PurposeThis study aims to describe and examine the effectiveness of the mathematics-based learning method, called Accountamatics (Accounting from Mathematics perspective). The Accountamatics method is rooted in the principles of double-entry bookkeeping and the rules of debits and credits, which were initially documented by Luca Pacioli, a Mathematics Professor, in a mathematics book.Design/methodology/approachThis study uses a quasi-experimental design, spanning a duration of one semester, to examine its research objectives. The participants included 230 students from the Faculty of Economics and Business in Indonesia, who were accredited by AACSB. Control variables, including gender, majors and study backgrounds, were taken into consideration. The data was analyzed using a linear regression test, followed by a comparative t-test.FindingsThe study findings show a significant positive impact of the Accountamatics method on student performance when compared to traditional learning approaches. Furthermore, the analysis indicates that the control variables examined in the study did not have a significant effect on student performance. Thus, it can be inferred that the implementation of the Accountamatics method has a beneficial effect on the academic performance of college students.Practical implicationsThe study findings provide valuable insights for faculty members in higher education institutions, highlighting the potential benefits of incorporating mathematics-based teaching in accounting as an alternative approach for business students. These findings contribute to the existing knowledge on innovative teaching methods that can enhance the study of accounting within the business curriculum.Originality/valueOver the span of around 25 years, extensive research has been conducted to compare traditional teaching methods with innovative approaches. However, the results have not consistently shown that the innovative methods outperform their traditional counterparts. In response to this, the Accountamatics method has been developed, building upon the fundamental knowledge in accounting that has been used since 1494. Despite its historical significance, this method is sometimes regarded as limited to technical knowledge in the modern era.

ANALISIS PENERAPAN MODEL PEMBELAJARAN WORD SQUARE UNTUK MENINGKATKAN MOTIVASI DAN HASIL BELAJAR PADA MATA KULIAH PENGANTAR AKUNTANSI

The learning process carried out in higher education cannot be separated from the interaction process between lecturers and students. In practice, the learning process is not easy because students not only capture information from the lecturer, but also other efforts are needed to get good grades. Problems about learning outcomes are generally faced by several students in each department. This happened to 2019’s students in the D4 Financial Accounting study program at the Pos Indonesia Polytechnic, where student learning outcomes in introductory accounting courses were not quite good. In fact, these courses are very important to be studied and used as the basis for courses in future semesters in the accounting department. Several factors may affect the low learning outcomes, such as lack of interest and lack of student motivation in understanding the material presented by the lecturer, so that students are less involved in the learning process, and the learning method used by the lecturer is too monotonous. Therefore, lecturers need a learning model that is not boring so that it can help the class situation to be more active and interesting. One learning model that is interesting and has elements of a game is the word square learning model. Word square learning can make students directly involved in learning activities that are expected to be able to connect knowledge in the context of real world situations. The purpose of this study was to analyze the application of the word square learning model to increase motivation and learning outcomes of accounting students in the Introduction to Accounting course. This type of research uses a quasi-experimental design using the Noneequivalent control group design type. Determination of this type of quasi-experimental research on the grounds that this research is an educational research that uses humans as research subjects.

MATHEMATICS-BASED TEACHING MODEL AND INSTRUCTORS’ FINANCIAL ACCOUNTING PERFORMANCE: AN EXPERIMENTAL STUDY

Double entry bookkeeping (DEB) and the rules of debit and credit (RDC) are first contained in a mathematical book. Using this basic premise, this study develops a mathematics-based teaching model (MBTM) and examines its impact on instructors’ financial accounting performance. This study employed a quasi-experimental method with 43 accounting instructors as participants. The findings indicate that the implementation of the MBTM resulted in a significant improvement in instructors' performance. Furthermore, the teaching experience had a positive effect on instructor performance, particularly when combined with the MBTM approach. Previous empirical research has aimed to compare traditional (preparer) and innovative (user) teaching approaches for the introductory accounting course. In line with this objective, the present empirical study introduces the MBTM as an innovative teaching model and assesses its effectiveness. This study is the first of its kind to implement the innovative mathematics-based teaching model (MBTM) specifically designed based on the history of accounting. It is worth noting that the study also utilized accounting instructors as research subjects, a less commonly employed approach in previous research endeavors.

PERCEPTION OF USER EXPERIENCE: CASH AND BANK LEARNING VIDEO IN INTRODUCTORY ACCOUNTING COURSE AT DIPLOMA4 LEVEL

Many changes have occurred due to the digitalization of education in Indonesia today, especially in terms of teaching and learning. Many colleges and universities have incorporated digital technology into the educational process, one of which is learning videos. Learning videos can be in the form of class recordings that are uploaded to the internet or tutorial videos made specifically for certain subjects. Learning videos can help students understand material more easily and can be accessed by students anytime and anywhere, thus facilitating the teaching and learning process. User Experience (UX) deals with the emotions, feelings, and thoughts that users experience when using a product or service. UX can be applied to learning videos by focusing on several factors, such as delivering material that is clear and easy to understand. So in this study, a UX assessment was carried out on learning videos. Learning videos using cash and bank material in introductory accounting courses at the diploma level with the concept of motion graphics Motion graphics were chosen because of their flexibility in conveying this information and attracting students' interest. This study consisted of seven processes, including: 1) determining goals and objectives; 2) making scenarios and scripts; 3) equipment preparation; 4) recording; 5) editing; 6) publication; and 7) assessment. In the assessment process, the respondent fills out a questionnaire. The questionnaire consists of 10 questions with aspects of use (usefulness, satisfaction, and ease of use). The value of each question in the questionnaire ranges from 1 to 4, with the following conditions: 1) bad; 2) enough; 3) good; and 4) very good. Every day for seven days, ten different people responded. As a result of filling out the questionnaire, a fluctuating curve was obtained.

Digital Game-Based Learning in an Introductory Accounting Course

This study aimed to develop and evaluate a digital instructional game application for learning the basic concepts of the accounting principles in an introductory accounting course. The game was designed using the Unity engine and Griss instructional design model. Based on the model, game characteristics were embedded in educational content. The game was uploaded to a local Android platform. The study was carried out in the 2019 summer semester. A quasi-experimental design with a control group and an experimental group was employed as a research design. The findings showed that the developed game has a positive impact on students' academic performance and motivation. The results were also consistent with the notion that active learning methods yield more positive outcomes compared to traditional teacher-oriented methods.

PENGARUH KECERDASAN EMOSIONAL DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (Studi Pada Mahasiswa Fakultas Ekonomi Universitas Nasional PASIM)

The purpose of this study was to examine the effect of emotional intelligence and learning interest on the level of understanding of accounting. This study uses primary data which includes questions in the form of a questionnaire that is measured using a Likert scale. The research sample is 133 students who had completed introductory accounting courses. The results showed that emotional intelligence had an effect of 64,4% on students understanding of accounting and learning interest had an effect of 72,2% on students understanding of accounting, simultaneously emotional intelligence and student learning interest had a positive and significant impact on the level of accounting of faculty students economics study program of management and accounting at Pasim National University. 
 

Barking up the wrong tree: when you do not hire a business lawyer, reality bites

Research methodology This case was developed from both primary and secondary sources. Primary sources were interviews. The secondary sources include legal opinions and journal articles. Case overview/synopsis In 2012, Scot and his co-owner, both experienced groomers, planned to open their own grooming business. Scott talked with his accountant about the best legal entity for their situation, and the accountant advised Scott that a limited liability company (LLC) would be the best choice. The accountant steered Scott to Legal Zoom, an online legal resource that helps people form business entities, including LLCs. A few years after starting their business, Scott and his co-owner reached an impasse: Scott wanted to expand the business; his co-owner did not. Scott talked with an attorney and learned that the standard form LLC operating agreement from Legal Zoom did not cover this kind of situation. How is an LLC formed? What are the consequences of a flawed LLC formation? What kinds of duties do accountants owe business owners? Complexity academic level This case was written for use in an undergraduate introductory business law course, an introductory accounting course or an accounting ethics course. The focus of the case supports classroom discussion for online and face-to-face instruction regarding business entity formation and fiduciary duties. Educators who use critical thinking in lessons to apply information about the roles of accountants and attorneys working with business owners can use this case to explore and discuss the impact ethical decisions can have on business owner clients. Learning objectives Through evaluating and examining this case, students will be able to: • understand what an LLC is and explain how one is formed; • recognize the consequences of flawed LLC business entity formation; and • articulate the roles of accountants in the formation of an LLC.

Understanding Introductory Accounting: Locus, Emotion, Learning, and Interest Nexus

This study investigates the influence of locus of control, emotional intelligence, and the learning process on the understanding of introductory accounting courses, while also exploring the moderating role of interest in learning. A nonprobability purposive sampling method was employed to gather responses from 131 accounting students enrolled in the fourth semester of 2019 at Muhammadiyah University of Sidoarjo. The collected data was analyzed using a data quality test and Moderated Analysis Regression (MRA) with SPSS version 18 for Windows. The findings reveal that locus of control, emotional intelligence, and the learning process positively and significantly affect the understanding of introductory accounting courses. However, interest in learning was found to have no moderating effect on the influence of locus of control or emotional intelligence, while it did moderate the influence of the learning process. These findings contribute to the understanding of the factors impacting the comprehension of introductory accounting courses, emphasizing the importance of locus of control, emotional intelligence, and the learning process, as well as the role of interest in learning in the educational context.
 Highlights:
 
 The study examines the impact of locus of control, emotional intelligence, and the learning process on understanding introductory accounting courses.
 It investigates whether interest in learning moderates the relationship between these factors and comprehension of the subject.
 The findings highlight the significance of locus of control, emotional intelligence, and the learning process in enhancing the understanding of introductory accounting courses, emphasizing the role of interest in learning as a moderator.
 
 Keywords: Locus of Control, Emotional Intelligence, Learning Process, Interest in Learning, Introductory Accounting Courses.

Pemetaan Minat Belajar Ekonomi pada Mahasiswa Universitas Swasta di Kota Medan Berdasarkan Karakteristik Individu: Suatu Studi Deskriptif

The aim of this study is to explore the learning interests of accounting students based on individual characteristics. The population of this study is comprised of lecturers and students from the accounting program within the faculty of economics at private universities in Medan. Random sampling was used to select the participants. Data collection techniques included observation, documentary study, interviews, and questionnaires. Qualitative descriptive analysis was used to analyze the data. The results of the study showed that students are interested in learning accounting, although there are still some topics that they find difficult to understand. This is due to the fact that students come from different educational backgrounds and have different genders, and that their learning activities tend to only involve listening to lectures, taking notes, and doing assignments. Therefore, it is necessary to implement varied and innovative learning activities. A learning design using a learning model is needed to help lecturers create an effective, efficient, and engaging learning program, so that the learning outcomes for the introductory accounting course can be achieved.

The Impacts of Project Based Learning Method on the Basic Accounting Competencies

Project Based Learning (PBL) is an instructional approach that involves students dealing with their problems by practicing in the field. The PBL is one of the choices of current learning methods in almost all scientific fields, including accounting. Based on the previous research, the PBL will only increase social value and soft skills, not basic accounting knowledge. The policy of implementing PBL in introductory courses is a complicated matter to the consequences of achievement in the essential accounting competencies. This descriptive quantitative research aims to evaluate the effectiveness of the application of PBL in introductory accounting courses for first’s year students by using Kirkpatrick’s four levels evaluation model. Respondents consisted of 3 subjects in PBL those are of 155 students, five teaching lecturers, and 11 clients. This model includes the evaluation on four levels: reaction, learning, impact, and outcome. This research resulted in exciting findings, namely that the PBL provides more experience in soft skills (human literacy, technological literacy, data literacy) and critical thinking patterns rather than increasing the achievement of the essential accounting competencies. The suggestion that can be given is that the PBL should be applied to subjects with achievements beyond the essential competencies, in which the first year is crucial to equip students with basic accounting knowledge. Basic knowledge becomes the foundation for the following year’s course level, so it must be prepared wisely.

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DESIGNING DESKTOP-BASED LEARNING MEDIA USING EDUCATIONAL GAME APPLICATIONS IN INTRODUCTORY ACCOUNTING COURSES

This study aims to determine the effect of desktop game application design on the subject of Introduction to Accounting 2 with the topic of inventory at the Department of Accounting, State Polytechnic of Malang. In this study, the technique used is Research and Development and Model Analysis, Design, Development, Implementation, Evaluation (ADDIE) but is only limited to the Analysis, Design, and Development (ADD) stage. The main software used in making this educational game is the python framework, namely Pygame and the Pycharm application as a Python development. The survey was conducted at one of the universities in Malang, namely the Malang State Polytechnic which is located at Jalan Soekarno Hatta No. 9, Jatimulyo Malang City

Using in-class group assignments to improve low-achieving students’ performance in an introductory accounting course

ABSTRACT In the United States, a high portion of students do not pass their introductory accounting courses. In this study, In-class Group Assignments (IGAs) that require students to work in small groups are used to supplement traditional lectures in Introductory Managerial Accounting. In two groups of students attending this course, four experimental IGAs are given to one group (treatment group) but not the other (control group) to assess the pedagogy’s effectiveness, especially for low-achieving students at greater risk of failure. Results on student performance for exam questions related to topics of these IGAs are consistent with improved performance among low-achieving students. Additional evidence suggests that students view IGAs favorably and use them to study for exams. IGAs could be a solution for improving performance among low-achieving, less motivated students who enroll in introductory accounting across countries.

The Effectiveness of Blended Learning Assisted by Collaboration of Edmodo Probing-Prompting in Improving Learning Outcomes and Critical Thinking Ability of Students at Universitas Madura

Technological developments have a positive impact on education. Students are required to have knowledge and skills as a result of learning. However, the results of teaching and learning conducted at the University of Madura have not achieved the expected learning objectives. The purpose of the study was to determine the effectiveness of blended learning assisted by probing-prompting Edmodo collaboration in improving learning outcomes and critical thinking skills. This research is quasi-experimental with a 2x2 factorial design. Determination of the sample using random sampling from 4 odd-even classes with a total of 65 students majoring in Accounting at the University of Madura. Data collection techniques used pretest-posttest with the help of the IBM Statistics-24 application. The normality test used one-sample Kolmogorov-Smirnov and the homogeneity test used Levene with a significance of 5%. Hypothesis testing with two-way analysis of variance based on a 2x2 factorial design. The research data showed an increase in learning outcomes and critical thinking skills in the BLPP class from pretest to post-test was 0.39 and 0.80 with a total of 1.19 percent. While the PPF2F class increased from pretest to post-test by 0.42 and 0.63 with a total of 1.05 percent. Based on the results of the research data analysis, it was concluded that the blended learning model assisted by the probing-prompting collaboration Edmodo was effective in improving student learning outcomes and critical thinking skills in introductory accounting courses. The increase obtained in addition to internal factors is also due to the advantages that exist in the BLPP. Therefore, the selection of models and approaches used is one of the determinants of achieving learning objectives. So, the BLPP model is a learning model that can influence improving learning outcomes and critical thinking skills.

Enhancing learning of accounting principles through experiential learning in a board game

ABSTRACT This study presents an empirically validated serious game proposal to cope with the challenges of apathy and lack of security in freshmen studying accounting. A review of the literature on serious games in accounting education found a dearth of studies identifying the factors that promote their effectiveness. Therefore, this study first analyses the Accounting Marathon board game’s effectiveness in reinforcing the learning of accounting principles in an introductory accounting course. Secondly, since the Accounting Marathon is based on experiential learning theory, self-efficacy and learning motivation are proposed as mediating variables in the relationship between experiential learning and self-perceived academic performance. The sample consisted of 119 students who participated in the intervention. In terms of results, students who played the Accounting Marathon significantly improved their actual academic performance. Also, self-efficacy and learning motivation were significant mediator variables between experiential learning and self-perceived academic performance.

THE EFFECT OF EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND LEARNING BEHAVIOR ON THE LEVEL OF ACCOUNTING UNDERSTANDING

This study aims to determine whether there is an influence between emotional intelligence, spiritual intelligence and learning behavior on the level of accounting understanding . This accounting understanding is measured by grades in introductory accounting courses, intermediate financial accounting, advanced financial accounting . Emotional intelligence in this study was measured using self-knowledge, motivation, empathy, social skills. Spiritual intelligence was measured using being flexible, dealing with and overcoming pain, aversion to causing harm and being independent. Learning behavior was measured using the habit of following lessons, reading books, visiting the library, and taking exams. This research uses non probability sampling method with purposive sampling technique . The data processing technique uses SPSS 2 0 by performing multiple regression tests. This study uses a questionnaire distributed via google form with the number of respondents as many as 104 Batam State Polytechnic students. The results found that, firstly, emotional intelligence has a positive influence on accounting understanding . Second, spiritual intelligence has a positive influence on accounting understanding. Third, learning behavior has a positive influence on accounting understanding.

The impact of using a mobile app on learning success in accounting education

ABSTRACT We examine the impact of a gamified mobile learning application on students’ exam success in a mandatory introductory accounting course. The app was developed with the particular needs of first-year students in mind. It provides elements like quizzes as well as organizational and communicative elements helping students structure their daily life at university. The results indicate that serious app users achieve a significantly higher score in the final exam than non-serious users. We apply three approaches, including OLS and 2SLS regression, and an identification strategy based on students who re-take the course to show the app's positive effect. Especially the 2SLS approach, which addresses the issue of self-selection, may add valuable insights into the use of mobile technology in accounting education. This study not only contributes to the ongoing research on the effects of mobile technology in higher education but also sheds light on the determinants of student success.