The effect of traditional education approaches and big data method on academic achievement of accounting students

Subject Areas :

Mohammad Namazi ¹ , Zohre Raiessi ²

1 - Prof., Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran
2 - Ph.D. Student in Accounting, Faculty of Economics, Management and Social Sciences University of Shiraz,

Received: 2023-09-23 Accepted : 2023-11-23 Published : 2023-12-22

Keywords: Academic Achievement, Structural Equations, Keywords: Traditional accounting training, big data accounting training, pre-test-post-test design,

Abstract :

AbstractThe purpose of this study is to investigate the effect of different teaching methods on the academic achievement of accounting students in order to determine the most effective teaching method experimentally and thus can improve academic achievement among accounting students. In this regard, using the traditional approach as well as new educational approaches, including the big data approach and comparing them with each other, their effect on students' academic achievement was examined. The population of this study includes all accounting students who were studying at the undergraduate level of Islamic Azad University, Shiraz in the academic year 1399-1398 and the study sample includes 247 students. In this research, using laboratory method and pre-test-post-test design, two experimental groups with traditional approaches and big data participated in Advanced Accounting 2, Cost Accounting 2 and Auditing 1. For each lesson, a group was considered as a control group. Data analysis was performed using structural equation modeling, Mann-Whitney nonparametric test and hierarchical regression. Findings showed that both big data teaching methods and traditional teaching methods have a significant positive effect on students' academic achievement. Also, the research findings showed that the effect of big data method education on the academic achievement of accounting students is more than traditional method education. The research results emphasize the need for big data method education in the accounting education program at the undergraduate level to increase students' knowledge. Findings also showed that the effect of traditional education and big data on academic achievement of accounting students in advanced Accounting 2, Cost Accounting 2 and Auditing 1, by controlling the variables of gender and grade point average of students has been positive and increased.

References:

منابع

اسفیجانی، اعظم، (1397)، "بررسی تأثیر آموزش ترکیبی بر عملکرد تحصیلی و رضایت دانشجویان"، رویکردهای نوین آموزشی، (1)13، صص46-66.

اقدام مزرعه، یعقوب؛ نیکومرام، هاشم؛ رهنمای رودپشتی، فریدون و بهمن بنی مهد، (1398)، "آزادی های مدنی و توسعه حسابداری"، پژوهش های حسابداری مالی و حسابرسی، (43)11، صص 47-27.

خواجوی، شکراله و کاظم نحاس، (1398)، "افزایش یادگیری حسابداری به وسیله نقشه مفهومی"،
 بررسی های حسابداری و حسابرسی، (3)26، صص 393-412.

حاجیها، زهره، (1388)، "گزینش دانش آموزان خلاق در مقطع متوسطه منشا تحول آفرینی آتی در حرفه حسابداری"، پژوهش های حسابداری مالی و حسابرسی، (1)1، صص 98-106.

علی اصفهانی، یاسمن؛ دیانتی دیلمی، زهرا و فاطمه صراف، (1401)، "بررسی میان آشنایی دانشجویان دکتری حسابداری با روش شناسی تحقیق در ایران"، پژوهش های حسابداری مالی و حسابرسی، (1)14، صص 163-190.

طباطبائیان، مریم السادات و شهناز مشایخ، (1399)، "مقایسه اثرگذاری روش آموزش ترکیبی و چهره به چهره بر عملکرد دانشجویان رشته حسابداری"، پژوهش های تجربی حسابداری، (4)10، صص 232-252.

نمازی، محمد و سعیده دهقانی، (1397)، "سازه های مؤثر بر آموزش حسابداری مدیریت و ارائه راهکارها"، شانزدهمین همایش ملی حسابداری ایران، بوئین و میاندشت.

ولی زاده لاریجانی، اعظم؛ رحمانی، علی و ملینا بختیاری، (1399)، "استفاده از استانداردهای بین المللی گزارشگری مالی در برنامه آموزشی دانشجویان رشته حسابداری در ایران"، دانش حسابداری مالی، (4)7، صص 1-23.

• Albrecht, W., Sack, R. 2000. Accounting Education: Charting the Course Through a Perilous Future. Accounting education, series 16, Sarasota, FL: American Accounting Association.


• Apostolou, B., Dorminey, J. W., Hassell, J. M. and Rebele, J. E. 2017. Accounting education literature review. Accounting Education, Vol. 39, No. 1, pp.1-31.


• Bedford, N. M. and Shenkir, W. G. 1987. Reorienting accounting education. Journal of Accountancy, Vol. 164, No. 2, pp.84-91.


• Bryan, A. and Volchenkova, K. N. 2016. Blended learning: definition, models, implications for higher education. Educational Sciences, 8, No. 2, pp.24–30.


• Chabrow , E. and Hayes, M. 2001. Changes in accounting education information week. integrative framework. Accounting Education, Vol. 14, No. 1, pp.11-15.


• El- Dalahmeh, S., M. 2021. Impact of big data analysis on accounting profession field study in jordanian business environment. International Journal of Accounting and Financial Reporting, Vol. 11, No. 1, pp.1-23.


• Hassall, T., Joyce, J., Montaño, J. L. A. & Anes, J. A. D. 2005. Priorities for the development of vocational skills in management accountants: A European perspective. Accounting Forum, 29, No. 4, pp.379-394.


• Lindsay, H. 2016. More than continuing professional development: A proposed new learning framework for professional accountants. Accounting Education, Vol 25, No. 1, pp.1-13.


• Mapesos, R. 2017. Traditional approach. net/publication/321134079.


• Mayer, R. E. 2005. Cognitive theory of multimedia learning. ln R.E. Mayer (Ed.), The Cambridge handbook of multimedia learning. NewYork, NY, US: Cambridge University Press, pp.31-48.


• V. and Cukier, K. 2014. Learning with big data: The future of education. Publisher: Houghton Mifflin Harcourt Editor: Eamon Dolan ISBN: 978-0-544-35550-7.


• Muir, T. and Geiger, V. 2016. The affordances of using a flipped classroom approach in the teaching of mathematics: a case study of a grade 10 mathematics class. Mathematics


• O'Flaherty, J. & Phillips, C. 2015. The use of flipped classrooms in higher education: a scoping review. The Internet and Higher Education, 25, No. 2, pp.85–95.


• Palmero, J.Z., Magana, E.C., Ariza, J.M. & Garcia, M.G. 2020. Big data in education: perception of training advisors on its use in the educational system. doi:10.3390/socsci 9040053.


• Saligumba, I. and Segumpan, L. 2019. Mathematics performance and self-efficacy of grade-9 students in a differentiated assessment. International Journal of English and Education, Vol. 8, No. 1, pp.477-490.


• Saunders, G., & Christopher, E. R. 2003. Teaching outside the box: A look at the use of some nontraditional models in accounting principles courses. The Journal of American Academy of Business, Vol. 3, No. 1, pp.162-165.


• Terron, A.M., Olivencia, J. & Rojas, N.N. 2020. Big data from the perspective of a sample of students from universities in Norther Peru.doi:http://dx.doi.org/10.20511/.v8n1. 376.


• Valizade larijani, A., Rahmani, A. & Bakhtiari, M. 2020. Use of International Financial


• Youssef, J. 2018. A proposed introduction to evaluating the importance of accounting development in the big data environment. Journal of Accounting Thought, Vol. 22, No. 4, pp.1225-1272.