Introductory Accounting Research Articles

Lingkungan Belajar, Perilaku Belajar dan Tingkat Pemahaman Pengantar Akuntansi dalam Proses Pembelajaran Daring

Changes in various aspects of activities occurred at the beginning of 2020 due to the Corona virus Disease (Covid-19) pandemic. Changes in the learning process switch to online (online). The research aims are to focus on understanding the influence of the learning environment and learning behavior on the level of understanding of introductory accounting. The sample was selected as many as 165 people through a survey with students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, Udayana University as the population. Multiple linear regression analysis was chosen to be the technique for conducting data analysis. This research found that there is a positive influence of the learning environment and learning behavior on the level of understanding of introductory accounting through online. The implications of this research finding support the attribution theory regarding the level of understanding that is influenced by various external and internal factors.
 Keywords: Learning Environment; Learning Behavior; Level of Understanding of Introduction to Accounting

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.

Pengaruh Pemahaman Pengantar Akuntansi, Locus Of Control Dan Computer Anxiety Terhadap Hasil Belajar Myob (Mind Your Own Business) Accounting

The purpose of this study was to analyze the effect of Introductory Understanding of Accounting, Locus of Control, and Computer Anxiety on Learning Outcomes of MYOB (Mind Your Own Business) Accounting in students of the Bachelor of Accounting Study Program at Muhammadiyah Metro University. This type of research uses quantitative research with a population of 268 respondents. The sampling technique in this study used a purposive sampling technique so that 110 respondents were obtained. The results of this study indicated that the Understanding of Introductory Accounting had positive and significant effects on MYOB Learning Outcomes, Locus of Control had positive and significant effects on MYOB Learning Outcomes, and Computer Anxiety showed positive and significant effects on MYOB Learning Outcomes. In the simultaneous test, it was found that the understanding of introductory accounting, Locus of Control and Computer Anxiety jointly yielded positive effect on MYOB Learning Outcomes.

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. 
 

Assessing the benefits of online formative assessments on student performance

This paper investigates the impact of online formative assessments on students’ performance in an introductory accounting module. The online formative assessments were objective tests and a regression model was developed to test the relationship between formative assessment usage and exam performance. The statistical analysis shows a statistically significant correlation between formative assessment usage and examination performance while controlling for different variables. These findings lead to the conclusion that formative assessments are useful tools that can support students’ learning. Implications and recommendations for further research are covered.

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.

The practicum module development: A problem based accounting

This study aims to produce problem-based accounting introductory practicum modules. This study uses research and development (R&D) methods based on the Bord and Gall concept. The population of this study was all students of the introductory accounting practicum course in the accounting education study program in 2022. The sample was determined by random sampling, and the sample class was used for application and limited testing of small and large samples, namely classes A, B and C, semester 1. Based on the research results, the introductory accounting practicum module created and validated by three expert validators resulted in a decision that the teaching material had a very high feasibility level (87.08%) with a note that it needed to be revised. After correcting all revision notes, a small group trial was carried out on 10 class A students. Based on the results of the small group trial, it was found that there was a significant increase in learning outcomes before and after using the introductory accounting practicum module. Then a large group trial was carried out, with class B as the control class and class C as the experimental class. The result is a significant difference in learning outcomes using the introductory accounting practicum module, which is significantly higher than the control class. Then from the practicality test results, all factors of convenience for the user, usability, and time effectiveness have a percentage value of 81.39%. The finding concludes that the developed book meets the readability and practicality criteria.

Drivers of Student Technology Readiness in Using Cloud Accounting to Improve Student Performance

Cloud technology can make the learning process easy and done anywhere. However, in its use, some students feel anxious and prefer learning using offline software. This research targets students in Indonesia who study cloud accounting in computer accounting courses and introductory accounting. Researchers used the census method to get respondents, so a sample of 131 respondents was obtained. The incoming data is then tested for validity and reliability using PLS (partial least square) with the help of smartpls 3.0. After that, an analysis of technology readiness was carried out using technology readiness index (TRI), which consisted of optimism, innovativeness, insecurity, and discomfort. The results show that most students have medium technology readiness, with motivational factors such as optimism and innovativeness having a very high category. At the same time, the inhibiting factors in adopting technologies such as insecurity and discomfort are in the medium category. Most students also have the characteristics of explorers who like new technology, so cloud accounting is welcomed with great enthusiasm. However, based on the characteristics of male and female students, the technological readiness of male students is better than that of female students. One aspect that is lacking is the aspect of insecurity. Female students are worried when the assignments given do not reach their lecturers. So, cloud accounting service providers should provide an ecosystem that can facilitate all students. In addition, the findings of this study can also be helpful for lecturers to carry out learning by looking at the TRI from students so that learning can be more effective.

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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Cognitive diagnosis models of students’ skill profiles as a basis for adaptive teaching: an example from introductory accounting classes

A critical limiting factor for adaptive teaching is the availability of diagnostic tools that allow reliable and valid assessments of students’ domain-specific skills in a way that produces detailed information for planning subsequent instructional strategies. The present study demonstrates how Cognitive Diagnosis Models (CDM) can deliver fine-grained diagnostic information on students’ skills in dealing with domain-specific tasks, using introductory accounting as an exemplary field of application. Based on data from a sample of 773 students from secondary business schools in Austria, statistical analyses that incorporated several criteria for evaluating model fit corroborate theoretical assumptions on distinct skills as multiple dimensions of accounting competence. Moreover, they illustrate that CDMs allow not only to quantify the shares of students who have mastered or still lack each accounting skill but also to identify individual skill profiles, which can serve as reliable classification criteria to distinguish homogeneous or heterogeneous ability groups among the learners. We conclude by discussing the practical implications of different diagnostic information obtained from CDM outputs for generic strategies of adaptive teaching, again with an illustrative focus on introductory accounting instruction.

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.

PACE-IT: designing blended learning for accounting education in the challenging context of a global pandemic

ABSTRACT This paper describes the design of a blended learning intervention to enhance the student learning experience, incorporating innovative technologies and pedagogies within introductory accounting. The design-based research (DBR) methodology involved 68 learners in the participatory design of the intervention across three design iterations. Emerging from the design process, a framework informed by the key themes of Pedagogy, Autonomy, Collaboration, Engagement, Interaction and Technology (PACE-IT) was conceptualised, tested and developed. This study presents the PACE-IT model which offers guidelines to practitioners who seek to design blended learning to provide students with a rich and meaningful learning experience. The emergence of COVID-19 underscores the relevance of these findings. PACE-IT provides direction to accounting educators working within an unfamiliar educational context, today and in the future, where there is an imperative to develop new approaches to accounting education that combine face-to-face with online interaction and learning.

The impact of self-efficacy beliefs on first-year accounting students’ performance: a South African perspective

ABSTRACT This study measures the levels of self-efficacy beliefs to determine how this correlates with academic success in introductory tertiary accounting within a South African context. Also, self-efficacy beliefs are compared to determine if significant differences exist based on gender, academic language, type of study funding and different professional programmes studied. The study applies social cognitive theory and gathers quantitative data using questionnaires with statistical analysis to determine self-efficacy belief levels in a first-year accounting module. The means of several variables were compared via t-tests or ANOVAs. Hereafter, regression analysis was applied to determine if self-efficacy beliefs significantly impact academic performance. Findings indicate that most first-year accounting students felt confident in their self-efficacy beliefs. Significant differences were observed in students’ self-efficacy beliefs based on gender, academic language and type of programme studied, but not based on type of study funding. Several self-efficacy beliefs correlated significantly with academic performance, though differences were observed for different types of programmes. As limited consideration of the impact of self-efficacy beliefs within the discipline of accounting prevails in the literature, and even less so in South Africa, the study serves to enhance accounting educators’ understanding on how self-efficacy beliefs impact academic performance at the first-year level.

FACTORS AFFECTING ACCOUNTING STUDENTS’ PERFORMANCE AT UNIVERSITY IN LEBANON

Factors affecting students' performance (SP) have been the topic of continuing discussion among academics, instructors, and policy - makers. There have been several research that tried to investigate this subject; however; most of those research have concentrated on SP in America and Europe. Though, since cultural dissimilarities might have a function in determining the factors that influence SP, it is extremely vital to investigate those factors to the Lebanese society. The purpose of this research is to investigate the factors affecting accounting SP at the faculty of business administration at Beirut Arab University (BAU) in Lebanon. To achieve this, a questionnaire was administered and distributed to 232 second and third-year accounting students. The regression results reveal that the factors of gender, language, class attendance, part time work, statistics grade and introductory accounting grade are significantly and positively related to SP in accounting. Results also show that extracurricular activity, high school grades and age have negative significant influence on SP. Results also demonstrated that mathematics grade, high school accounting, high school major, studying hours, nationality, student interest in accounting field, marital status, class size, course load and instructor effectiveness are not significantly associated with SP in accounting. These findings offer a significant contribution to accounting literature and have imperative implications for accounting students, university administrators and accounting instructors.