期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：11
页码：1549-1560
DOI：10.6007/IJARBSS/v8-i11/5278
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Accounting is often presumed as a tough and boring subject. This is due to the fact that accounting course comprises professional papers that require many standards to be applied and many transactions to be recorded especially when preparing the financial report. Therefore, an innovative accounting tool was developed and integrated with interactive elements for teaching and learning. The objectives of the study are to investigate whether students who were taught using innovative accounting tool (experimental group) performed better than those students who were taught using the conventional method (control group) and to explore students’ perception on the usage of innovative accounting tool in learning published financial statements. A sample of 90 students was selected for this study to determine the effectiveness of the tool. The researchers used descriptive statistics and independent t-test based on the test scores of students in the experimental and control groups. The findings indicate that students who were exposed to teaching tool performed better than those taught using conventional method. The required perception data was obtained by using questionnaires designed for a descriptive analysis. Most of the students (96.7%) agreed that the innovative accounting tool is an interesting, interactive and effective way of learning published financial statements. The results provide some valuable information to the university that may help lecturers ease up their difficult task of teaching advanced accounting courses.
