scholarly journals Learning Effects, Achievement Goals and Time Constraints in Accounting Education: Findings from Experiments

2018 ◽  
Vol 6 (2) ◽  
pp. 35
Author(s):  
Pi-Yueh Cheng ◽  
Miao-Ling Fang

Accounting education has been a topic of great concern to scholars, and teachers of accounting want to enhance students’ learning performance. Thus, in this study, we conducted laboratory experiments to investigate how mastery/performance achievement goal orientations influence the accounting performance of students. Ninety undergraduates from Tainan Technology University participated in this study. The experiment examined how the type of student achievement goal and the test time influenced accounting performance. A two-way between-participants factorial design of achievement goal (mastery vs. performance) × test time (30 vs. 40 vs. 50 min) was adopted. The results of students’ score changes from pre-test to post-test revealed that those students with a mastery achievement goal had a better learning effect than those with a performance achievement goal. The main effect of test time also showed a significant difference. The score change in the low-difficulty condition (longest time) was significantly higher than that in the moderate-difficulty condition (intermediate amount of time), and the score change in the moderate-difficulty condition was significantly higher than that in the high-difficulty condition (shortest time). Lastly, the two-way interaction of achievement goal type and test time was significant. The effect of test difficulty on score change was contingent on the type of achievement goal.

2008 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Samsuwatd Zuha Mohd Abbas ◽  
Norli Ali ◽  
Aminah Mohd Abbas

This paper examines the accounting performance of the Islamic banking among (??) commercial banks in Malaysia. A total of 18 commercial banks which include 4 Islamic banks are selected as samples covering the period of 2000 - 2006. Accounting performance is measured by the return on assets (ROA) and return on equity (ROE). The objective of the study is (1) to determine whether Islamic banking performance is at par with the conventional banking and (2) to investigate whether the type (Islamic or conventional bank) and age of bank influence the performance. Result of the independence t-test of the study shows that there is no significant difference in the performance of the Islamic and the conventional banking in Malaysia although the mean score for conventional banking is higher. The regression results show that the age of banks has a positive impact on the bank performance where as none of the types of banks influence performance.


2021 ◽  
pp. 073563312110272
Author(s):  
Neila Chettaoui ◽  
Ayman Atia ◽  
Med Salim Bouhlel

Embodied learning pedagogy highlights the interconnections between the brain, body, and the concrete environment. As a teaching method, it provides means of engaging the physical body in multimodal learning experiences to develop the students’ cognitive process. Based on this perspective, several research studies introduced different interaction modalities to support the implementation of an embodied learning environment. One such case is the use of tangible user interfaces and motion-based technologies. This paper evaluates the impacts of motion-based, tangible-based, and multimodal interaction merging between tangible interfaces and motion-based technology on improving students’ learning performance. A controlled study was performed at a primary school with 36 participants (aged 7 to 9), to evaluate the educational potential of embodied interaction modalities compared to tablet-based learning. The results highlighted a significant difference in the learning gains between all groups, as determined by one-way ANOVA [F (3,32) = 6.32, p = .017], in favor of the multimodal learning interface. Findings revealed that a multimodal learning interface supporting richer embodied interaction that took advantage of affording the power of body movements and manipulation of physical objects might improve students’ understanding of abstract concepts in educational contexts.


2010 ◽  
Vol 54 (3) ◽  
pp. 295-312 ◽  
Author(s):  
Katrin Mägi ◽  
Marja‐Kristiina Lerkkanen ◽  
Anna‐Maija Poikkeus ◽  
Helena Rasku‐Puttonen ◽  
Eve Kikas

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