The Effect of the Activity-Based Active Learning Method on the Academic Performance of Accounting Students

Subject Areas :

Esmail Jamali ¹ , آزیتا جهانشاد ^{2 *}

1 - Ph.D. Candidate of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
2 - استادیار دانشگاه آزاد اسلامی واحد تهران مرکزی

Received: 2023-02-06 Published : 2026-01-25

Keywords: Active Learning, Activity-Based Active Learning (ABAL), Tax Accounting, Academic Performance.,

Abstract :

The current research was conducted with the aim of investigating the effect of the activity-based active learning method (ABAL) as an active learning method on the ability of tax accounting students. pre-test and post-test methods with experimental and control groups were used to conduct the research. The sample studied was a total of 102 people (51 people in the experimental group and 51 people in the control group) students of the tax accounting course in the second semester of 1400-01 and from three educational centers. Statistical analysis was performed using ANCOVA test. Compared to the lecture method, using the activity-based learning method (ABAL), regardless of the type of educational center (government or non-government) and the gender composition of the students (mixed or single gender), leads to the improvement of students' performance in the tax accounting course. The evidence indicates the improvement of teaching effectiveness due to the use of the activity-based active learning method (ABAL) and the output of such training is the training of an employee who, by achieving higher levels of knowledge, will have the ability to make decisions in a dynamic legal environment.