Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic

Document Type : Research Paper

Authors

1 Assistant Professor of Accounting, Saveh Branch, Islamic Azad University, Saveh, Iran.

2 Associate Professor of Accounting, Kharazmi University, Tehran, Iran.

3 Assistant Professor of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.

4 Assistant Professor of Educational Management, Kharazmi University, Tehran, Iran.

5 Assistant Professor of Educational Science, Farhangian University, Tehran, Iran.

10.22103/jak.2022.18264.3579

Abstract

Objectives: The study style and motivation of learners have changed during the Corona epidemic. On the other hand, scientific and professional authorities in accounting have long demanded the use of new and active methods in various accounting courses. Accounting course materials have traditionally been known as "dry subjects", full of structured definitions of technical terms, laws, criteria and complex concepts and significant and confusing numbers, and often criticized by accounting students for their lack of flexibility in problem solving and inadequate communication skills.The purpose of this study is to evaluate and compare the effectiveness of several new teaching methods in the field of virtual education on the learning, retention, and motivation of academic achievement of accounting.
 Methods: The research method was quasi-experimental with pretest-posttest design and control group. The statistical population included all management accounting students in the academic year 2019-2020 and the sample using available sampling included two groups of students, a total of 50 people (25 students in the experimental group with active and group training and 25 students in the control group with traditional training). After selecting the samples, a pre-test was held and other basic information was received from the students through a questionnaire. Collaborative method flipped learning approach, and learning with mind maps were implemented by using the media and educational systems of the university. After implementing each educational method, a test was used to measure learning and with another interval of two weeks, another test for measuring students' retention was used.
 Findings: The results of the analysis of covariance show that the participatory method has been effective on students' learning and retention, but the effectiveness of flipped methods and mind map learning in the virtual classroom on these variables has not been significant. But in general, the use of these new and active methods has led to improving the motivation of students' academic achievement.
 Conclusion: In the current research, considering the corona epidemic and the virtual nature of education at the level of the country's universities, three new and active methods of cooperative education, reverse and learning with a mind map were implemented with the help of virtual education systems and messengers in the management accounting classroom, and the effects of the application of these methods on Students' academic performance and motivation have been evaluated. The results of this research showed that the use of collaborative method in virtual space is effective on students' learning and memory
Collaborative homework-based teaching in the virtual classroom allows learners to become more cognitively involved with the subject, more cognitive processing of data and input information occurs, and better-categorized data and information in learners' long-term memory. Factors that have increased the learning and retention of students in the experimental group compared to the control group. However, the platform required for the flipped teaching method to solve active practice in virtual classes is associated with limitations, and while providing the content of the content in the form of video and audio files in virtual conditions is always provided and the student in the experimental group compared to the control group with special event And there is nothing different that will have a significant impact on his learning and memory. Also, the use of a mind map in the problem-solving ability, creativity, and critical thinking required in management accounting topics does not help much, and Because undergraduate accounting exams are often problem-solving, the use of this method has not had such an impact on the learning and retention of management accounting students. However, active teaching methods in the virtual classroom and the context of the Corona epidemic, by providing a different context, have been able to affect the motivation of students in the accounting class, which is often dry and boring for students. The combined use of them is therefore recommended in the accounting class. The field of accounting education in the country needs transformation and the results of this research showed that various educational methods can improve the motivation of the academic progress of accounting students and some of these methods are also effective on their learning and memory. Therefore, it is appropriate for teachers and researchers of accounting education to familiarize themselves with, apply and evaluate new and innovative educational approaches in different accounting courses. The findings of this research have good results for accounting teachers and higher education curriculum planning office in designing and implementing accounting curriculum based on new and diverse educational methods for virtual accounting classes. According to the authors of accounting textbooks, they can use the non-traditional educational tools and methods mentioned in this article, such as drawing a mental map or doing group activities, in compiling exercises for each topic.

Keywords

References

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  • Receive Date: 28 September 2021
  • Revise Date: 15 January 2022
  • Accept Date: 29 January 2022

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