Dr.
R. Arumugarajan
Research Supervisor,
Bhrathiyar University,
Coimbatore.
N.
Raj Mohan
Research
Scholar,
Bhrathiyar University,
Coimbatore.
ABSTRACT
This research investigates the effect of
the conventional method of teaching vis-à-vis the effect of an alternative
method of teaching on students’ performance in financial accounting. Two
groups, the experimental group and control groups of students were subjected to
different treatments and various test. Both groups were also subjected to
pretest and posttest using the same instruments. The population of this study
comprised of all +1 students studying financial accounting in selected schools
in Dharapuram. Findings of study indicated a difference in pretest and posttest
mean performance scores of students in control and experimental groups; and
mean performance score of students taught with guided discovery method and
those taught with conventional method in financial accounting achievement
posttest scores. The study also revealed no difference in the mean performance
scores of male and female students taught with guided discovery and
conventional method of teaching respectively.
Keywords:Accountancy,
+1 Level, Effectiveness Spot
Guidance Technique, Learning.
INTRODUCTION
Teaching accountancy is not an easy job. It gives
stress to the teaching community. Because, it is possible to earn the
accountancy concept by understanding only. For that, the teaching faculty has
to take lots of ways. It is proved in many studies (Raux and Smith, 2007,
Bonwell and Eison, 1991, Meyers and Jones, 1993, Raux, 2004, Smith and Meador,
2001) have shown that students retain more information when active learning is
utilized in the classroom. As the students of +1 in the beginning, it is little
difficult to teach and make the students know the concept clearly.
Objectives of the Study
The following are the
objectives focused in this study
v To
study the effectiveness of spot guidance in learning accountancy at +1 Level.
v To
understand the students’ perception towards learning accountancy at +1 Level through
pretest,
mean achievement score and posttest mean achievement score in both groups
v To
analyse students’ perception towards learning accountancy at +1 Level through mean
achievement scores of students taught with the conventional method of
instruction and students taught with guided discovery method.
v To
give suggestions to improve the efficiency in learning accountancy.
Hypotheses
Based on the objectives of the study, the
following hypotheses were formulated:
Ho: There is no significant difference in the
students’ pretest, mean achievement score and posttest mean achievement score
in both groups
Ho: There is no significant difference in mean
achievement scores of students taught with the conventional method of
instruction and students taught with guided discovery method.
Ho: There is no significant difference in
the mean performance scores of male and female students taught with
conventional method of instruction.
Ho: There is a significant difference in the mean performance
scores of male and female students taught with guided discovery method
Methodology
Research
Design
This
research was carried out using quasi–experimental design of pre-test, post-test
control group. The design offered less rigorous experimental control as
compared to the true experimental design. The design was specific with non-randomized
control group and non-equivalent groups. This was because the subjects were
taken as intact groups composed of mixed of low and high achievers. In
addition, the design was expected to correct various group differences
statistically.
Population
The
population of this study comprised of all the +1 students learning financial
accounting students with the population of 90 students in
studying Dharapuram.
Sample
and Sampling Technique
Purposive
sampling technique was adopted and used to select schools for the study. A
survey of co-educational public secondary day schools was carried out to
identify schools that have at least a stream of financial accounting in +1
student. Only schools that have at least one graduate financial accounting
teacher with relevant professional teaching qualifications teaching the group
used for the study was chosen. Chosen schools were randomly assigned to
experimental and control group while students in the sample schools remained in
their in-tact classes.
Instrumentation
Two types of instruments
that were employed for data collection in this study included:
(a) Instructional Package for Financial
Accounting (IPFA)
(b) Financial Accounting Achievement Test (FAAT)
Table
1
Results
of Reliability Test Using Cronbach’s Alpha
Variables
|
No. of Items
|
Cronbach’s Alpha
|
Instructional Package for Financial Accounting
(IPFA)
|
33
|
0.637
|
Financial Accounting Achievement Test (FAAT)
|
30
|
0.678
|
Method
of Administration of Instruments
The
data collection phase lasted for five weeks comprising one single period of
forty minutes and double periods of eighty minutes per week. The single periods
were used solely for worked examples and they proceeded the double periods
which were used for instructional activities on the selected topics. All the
students in both groups were pre-tested with financial accounting achievement
test a week before treatment began. The pre-test scores served as a basis for
comparing students’ performance in financial accounting test before and after
treatment.
The
experimental group was taught with guided discovery method of instruction while
the control group was taught with chosen accounting concepts with conventional
method using only the chalkboard and the recommended accounting textbooks.
There was no time for students’ interaction in groups. The teacher did most of
the talking without any other teaching aids besides chalk, chalkboard and the
recommended textbooks.
The
treatment group was taught with guided discovery method, graphical
representations/organizers were employed to guide students’ cognitive process
and mental road maps on important points. Relevant questions were carefully
matched with the relevant concepts. The concepts were organized logically in
order to facilitate easy information processing and as stimuli to elicit
students’ response to relevant questions. Practical work on accounting practice
was given to students after each classroom instructional session.
Data
Analysis
Descriptive
statistics such as mean and standard deviations were used for mean achievement
score analysis while inferential statistics such as t-test/z-test were used to
test relevant hypotheses.
Table
2
Demographic
Profile of the Respondents
Gender
|
Frequency
|
Percentage
|
Male
|
42
|
46.7
|
Female
|
48
|
53.3
|
Total
|
90
|
100.0
|
Age (in years)
|
Frequency
|
Percentage
|
15
|
41
|
45.5
|
16
|
43
|
47.8
|
17
|
06
|
6.7
|
Total
|
90
|
100.0
|
Area of Residence
|
Frequency
|
Percentage
|
Urban
|
54
|
60
|
Rural
|
36
|
40
|
Total
|
90
|
100.0
|
Type of School
|
Frequency
|
Percentage
|
Govt.
|
30
|
33.3
|
CBSE/State Board
|
30
|
33.3
|
Matriculation
|
30
|
33.4
|
Total
|
90
|
100.0
|
Group
|
Frequency
|
Percentage
|
Controlled
|
45
|
50
|
Experimental
|
45
|
50
|
Total
|
90
|
100.0
|
Source: Primary Data
The above table shows
that the demographic profile of the students +1 accountancy. 53.3 per cent of
the sample respondents are female, 47.8 per cent of the respondents are in the
age of 16 years, 60 per cent of the respondents are residing in urban area.
The researcher gave
equal weightage to Government, CBSE/State board and matriculation schools in
Dharapuram. Also the researcher gave equal weightage to controlled and
experimental group i.e. 50 per cent from each group.
Hypotheses Testing
Ho: There is no significant difference in the
students’ pretest, mean achievement score and posttest mean achievement score
in both groups
Table
3
Pretest,
Posttest Mean Achievement Score of Students Taught with
Guided Discovery Method and Conventional Method
Guided Discovery Method and Conventional Method
Group
|
Variable
|
Mean
|
SD
|
Z Value
|
P Value
|
Experimental
|
Pre test
|
41.0
|
2.13
|
23.86
|
0.02*
|
Post test
|
72.5
|
2.86
|
|||
Control
|
Pre test
|
27.8
|
1.86
|
19.21
|
0.03*
|
Post test
|
68.5
|
2.71
|
*Significant at 5 % level
The above shows that,P value is less than
0.05, null hypothesis is rejected at 5 per cent level with students’
pretest, mean achievement score and posttest mean achievement score in both
groups. Hence, there is significance difference
between students’
pretest, mean achievement score and posttest mean achievement score in both
groups.
Ho: There is no significant difference in mean
achievement scores of students taught with the conventional method of
instruction and students taught with guided discovery method.
Table
4
Mean
Achievement Scores of Student Taught with Guided
Discovery
Method and Conventional Method
Group
|
Variable
|
Mean
|
SD
|
Z Value
|
P Value
|
Experimental
|
Guided Discovery
|
72.5
|
2.96
|
11.99
|
0.016*
|
Control
|
Conventional Method
|
68.9
|
2.57
|
*Significant at 5 % level
The above shows that,P
value is less than 0.05, null hypothesis is rejected at 5 per cent level with mean
achievement scores of students taught with the conventional method of
instruction and students taught with guided discovery method.
Hence,there
is significant difference in mean achievement scores of students taught with
the conventional method of instruction and students taught with guided
discovery method.
Ho: There is no significant difference in
the mean performance scores of male and female students taught with
conventional method of instruction.
Table
5
Mean
Achievement Performance Scores of Male and Female Students
Taught with Conventional Method of Instruction
Group
|
Mean
|
SD
|
t Value
|
P Value
|
Male
|
72.25
|
3.1
|
3.000
|
0.032*
|
Female
|
72.75
|
3.9
|
*Significant at 5 % level
The above shows that,P
value is less than 0.05, null hypothesis is rejected at 5 per cent level with
the mean performance scores of male and female students taught with
conventional method of instruction. Hence,there
is significant difference in the mean performance scores of male and female
students taught with conventional method of instruction.
Ho: There is a significant difference in the mean performance
scores of male and female students taught with guided discovery method.
Table
6
Difference
in Mean Performance Scores Of Male and Female
Students
Taught With Guided Discovery Method
Group
|
Mean
|
SD
|
t Value
|
P Value
|
Male
|
55.5
|
2.83
|
3.048
|
0.041*
|
Female
|
53.85
|
3.04
|
*Significant at 5 % level
The above shows that,P value is less than
0.05, null hypothesis is rejected at 5 per cent level with mean
performance scores of male and female students taught with guided discovery
method. Hence,there is significant
difference in mean performance scores of male and female students taught with
guided discovery method.
SUGGESTIONS
Ø
Slow
learners can trained by using these kinds of methods.
Ø
It
helps the students to learn the concept easily and clearly.
Ø
As
it motivates the students to study their subjects, it should be followed by the
teaching faculties.
Ø
It
gives job satisfaction to the teaching staff. So, all the faculty member can
follow it.
CONCLUSION
It is challenge for each
and every teacher to teach well and make the students to learn well. The
success of teaching is to make the students to learn the concepts. Some
students have ability to understand the concept when the teacher teach the
concept. But some students may not easily understand some concepts purely
teaching alone. For them, the teacher has to take some extra efforts. With the
help that efforts, the teacher can make all the students to learn well the
concepts clearly and perfectly. Here, this study is proved that with the help
of spot guidance, the teacher can make all the students to perform well.
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