Open AccessThe Effect of Problem-Based Learning on Learning Outcomes of Accounting Students
Author(s) -
Chih-shun Hsu,
Shwu-Huey Yen,
Wei-hung Lai
Publication year - 2016
Publication title -
asian journal of finance and accounting
Language(s) - English
Resource type - Journals
ISSN - 1946-052X
DOI - 10.5296/ajfa.v8i2.9917
Subject(s) - class (philosophy) , accounting , test (biology) , psychology , problem based learning , mathematics education , medical education , control (management) , questionnaire , medicine , computer science , business , sociology , paleontology , social science , artificial intelligence , biology
This study explores the influence of problem-based learning (PBL) on the learning outcomes of accounting students. The participants in this study were sophomore accounting students enrolled in an intermediate accounting course. We adopted a pre-test/post-test design in conjunction with a questionnaire survey. Our results show that the learning outcomes of students in the PBL accounting course (experimental group) were superior to those in the control group. Further analysis revealed that male students improved more than female students, and that the improvements of the male students who had passed the preliminary accounting exam were more pronounced than those who had not passed. In the after-class survey, students in the experimental group reported that PBL encouraged self-direct learning, and promoted their ability to think and learn independently. This study adds to the empirical literature related to the application of PBL in accounting education and presents five suggestions to facilitate further research in such applications.