Investigating the 5P Model (Presage, Perception, Process, Pedagogy, Product) in Accounting Learning Process at Higher Education
DOI:
https://doi.org/10.23887/jpp.v55i2.44009Kata Kunci:
gender, student perceptions, learning approach, use e-learning, accounting learning outcomeAbstrak
Accounting learning needs to respond to current work needs that prioritize digital skills. But there are still many accounting students who do not fully understand about basic lessons in accounting. It was influenced by several factors. Therefore this study aims to analyse the relationship between gender, student perceptions of accounting learning, learning approaches, use of e-learning, and accounting learning outcome. This study use quantitative research with a correlational approach. The samples were 266 accounting students in the first year. The questionnaires were distributed online using the Google Forms platform. The independent t-test was used to allow researchers to test the hypothesis of comparing male and female students perceptions. Regression analysis is used to determine the relationship between variables. Based on the results, it was found that gender differences did not have a significant effect on student perceptions but showed a relationship between student perceptions, learning approaches, use of e-learning, and accounting learning outcomes. The use of a deep approach in learning will increase the role of e-learning, especially on the complexity of the material provided. In contrast, the ease of using e-learning can affect the understanding of accounting. The findings of this study provide the view that universities in Indonesia need to continue to develop the application of e-learning provided as learning media in pedagogical activities. This research has implications for accounting educators to design and implement educational programs that attract students to study accounting courses and develop their accounting skills.
Referensi
Abayadeera, N., Mihret, D. G., & Hewa Dulige, J. (2018). Teaching effectiveness of non-native English-speaking teachers in business disciplines: intercultural communication apprehension and ethnocentrism. Accounting Education, 27(2), 183–207. https://doi.org/10.1080/09639284.2017.1414616. DOI: https://doi.org/10.1080/09639284.2017.1414616
Akcaoglu, M., & Lee, E. (2018). Using Facebook groups to support social presence in online learning. Distance Education, 39(3), 334–352. https://doi.org/10.1080/01587919.2018.1476842. DOI: https://doi.org/10.1080/01587919.2018.1476842
Alanzi, K. A., & Alfraih, M. M. (2017). Could learning outcomes of the first course in accounting predict overall academic performance? Journal of International Education in Business, 10(1), 89–98. https://doi.org/10.1108/JIEB-12-2016-0051. DOI: https://doi.org/10.1108/JIEB-12-2016-0051
Alfraih, M. M., & Alanezi, F. S. (2016). Accounting students’ perceptions of effective faculty attributes. Journal of International Education in Business, 9(2), 123–142. https://doi.org/10.1108/JIEB-04-2016-0004. DOI: https://doi.org/10.1108/JIEB-04-2016-0004
Asif, M., Thomas, G., Awan, M. U., & Muhammad Din, A. (2020). Enhancing student engagement through heterogeneous pedagogical approaches: action research in a university level course in Saudi Arabia. International Journal of Educational Management, 35(1), 1–28. https://doi.org/10.1108/IJEM-10-2019-0375. DOI: https://doi.org/10.1108/IJEM-10-2019-0375
Bi, H., Mi, S., Lu, S., & Hu, X. (2020). Meta-analysis of interventions and their effectiveness in students’ scientific creativity. Thinking Skills and Creativity, 38, 100750. https://doi.org/10.1016/j.tsc.2020.100750. DOI: https://doi.org/10.1016/j.tsc.2020.100750
Braun, R. L., Boldt, M. N., Mauldin, S., & Viosca, C. (2020). Accounting graduates with both online and traditional coursework: impact on hiring decisions. Accounting Education, 29(4), 340–355. https://doi.org/10.1080/09639284.2020.1788613. DOI: https://doi.org/10.1080/09639284.2020.1788613
Cheng, Y. M. (2020). Students’ satisfaction and continuance intention of the cloud-based e-learning system: roles of interactivity and course quality factors. Education and Training, 62(9), 1037–1059. https://doi.org/10.1108/ET-10-2019-0245. DOI: https://doi.org/10.1108/ET-10-2019-0245
Chiu, T. K. F. (2021). Applying the self-determination theory ( SDT ) to explain student engagement in online learning during the COVID-19 pandemic. Journal of Research on Technology in Education, 0(0), 1–17. https://doi.org/10.1080/15391523.2021.1891998. DOI: https://doi.org/10.1080/15391523.2021.1891998
Chopra, G., Madan, P., Jaisingh, P., & Bhaskar, P. (2019). Effectiveness of e-learning portal from students’ perspective: A structural equation model (SEM) approach. Interactive Technology and Smart Education, 16(2), 94–116. https://doi.org/10.1108/ITSE-05-2018-0027. DOI: https://doi.org/10.1108/ITSE-05-2018-0027
Chugh, R., & Ruhi, U. (2018). Social media in higher education : A literature review of Facebook. Educ Inf Technol, 23(June), 605–616. https://doi.org/10.1007/s10639-017-9621-2. DOI: https://doi.org/10.1007/s10639-017-9621-2
Coertjens, L., Vanthournout, G., Lindblom-ylänne, S., & Postareff, L. (2016). Understanding individual differences in approaches to learning across courses : A mixed method approach. Learning and Individual Differences, 51, 69–80. https://doi.org/10.1016/j.lindif.2016.07.003. DOI: https://doi.org/10.1016/j.lindif.2016.07.003
Duff, A., & Mladenovic, R. (2014). Antecedents and consequences of accounting students’ approaches to learning: A cluster analytic approach. The British Accounting Review. https://doi.org/10.1016/j.bar.2014.06.003. DOI: https://doi.org/10.1016/j.bar.2014.06.003
Frick, H., Birt, J., & Waters, J. (2020). Enhancing student engagement in large management accounting lectures. Accounting and Finance, 60, 271–298. https://doi.org/10.1111/acfi.12318. DOI: https://doi.org/10.1111/acfi.12318
Gentile, T. A. R., Reina, R., De Nito, E., Bizjak, D., & Canonico, P. (2020). E-learning design and entrepreneurship in three European universities. International Journal of Entrepreneurial Behaviour and Research, 26(7), 1547–1566. https://doi.org/10.1108/IJEBR-06-2019-0407. DOI: https://doi.org/10.1108/IJEBR-06-2019-0407
Gunesekera, A. I., Bao, Y., & Kibelloh, M. (2019). The role of usability on e-learning user interactions and satisfaction: a literature review. Journal of Systems and Information Technology, 21(3), 368–394. https://doi.org/10.1108/JSIT-02-2019-0024. DOI: https://doi.org/10.1108/JSIT-02-2019-0024
Hao, S., Liu, T., Paszke, W., & Tao, H. (2020). Output feedback based iterative learning control with finite frequency range specifications via a heuristic approach for batch processes with polytopic uncertainties. IFAC-PapersOnLine, 53(2), 1397–1402. https://doi.org/10.1016/j.ifacol.2020.12.1891. DOI: https://doi.org/10.1016/j.ifacol.2020.12.1891
Herrador-Alcaide, T. C., Hernández-Solís, M., & Hontoria, J. F. (2020). Online learning tools in the era of m-learning: Utility and attitudes in accounting college students. Sustainability (Switzerland), 12(12). https://doi.org/10.3390/su12125171. DOI: https://doi.org/10.3390/su12125171
Krasodomska, J., & Godawska, J. (2021). E-learning in accounting education: the influence of students’ characteristics on their engagement and performance. Accounting Education, 30(1), 22–41. https://doi.org/10.1080/09639284.2020.1867874. DOI: https://doi.org/10.1080/09639284.2020.1867874
Liu, T., & Zainuddin, S. (2021). Extrinsic and intrinsic motivation towards the online component of blended learning in accounting education : evidence from a Malaysian public university. Quality Assurance in Education, 29(2), 293–310. https://doi.org/10.1108/QAE-12-2020-0152. DOI: https://doi.org/10.1108/QAE-12-2020-0152
Lynn, S. A. (2016). The Impact of Diversity on Approaches to Learning and Assessment Preferences of Intermediate Accounting Students. Advances in Accounting Education: Teaching and Curriculum Innovations, 2(2), 239–267. https://doi.org/10.1108/s1085-462220160000018013. DOI: https://doi.org/10.1108/S1085-4622(2013)0000014017
Malan, M. (2020). Engaging students in a fully online accounting degree: an action research study. Accounting Education, 0(0), 321–339. https://doi.org/10.1080/09639284.2020.1787855. DOI: https://doi.org/10.1080/09639284.2020.1787855
Marzuki, M. M., Nik Abdul Majid, W. Z., Mohd Shukri, R. S., Mohd Zawawi, M. Z., & Abu Bakar, H. (2020). 4P-Model of accounting learning process: The role of mobile apps technology among non-accounting students. Journal of Education for Business, 95(6), 384–392. https://doi.org/10.1080/08832323.2019.1666787. DOI: https://doi.org/10.1080/08832323.2019.1666787
Muniasamy, A., & Alasiry, A. (2020). Deep learning: The impact on future eLearning. International Journal of Emerging Technologies in Learning, 15(1), 188–199. https://doi.org/10.3991/IJET.V15I01.11435. DOI: https://doi.org/10.3991/ijet.v15i01.11435
Opdecam, E., & Everaert, P. (2019). Choice-based learning: lecture-based or team learning? Accounting Education, 28(3), 239–273. https://doi.org/10.1080/09639284.2019.1570857. DOI: https://doi.org/10.1080/09639284.2019.1570857
Panigrahi, R., Srivastava, P. R., & Sharma, D. (2018). Online learning: Adoption, continuance, and learning outcome—A review of literature. International Journal of Information Management, 43(May), 1–14. https://doi.org/10.1016/j.ijinfomgt.2018.05.005. DOI: https://doi.org/10.1016/j.ijinfomgt.2018.05.005
Papageorgiou, E., & Callaghan, C. W. (2020). Accountancy learning skills and student performance in accounting education: evidence from the South African context. Accounting Education, 0(0), 1–24. https://doi.org/10.1080/09639284.2020.1719426. DOI: https://doi.org/10.1080/09639284.2020.1719426
Peng, J., & Abdullah, I. (2018). Building a market simulation to teach business process analysis: effects of realism on engaged learning. Accounting Education, 27(2), 208–222. https://doi.org/10.1080/09639284.2017.1407248. DOI: https://doi.org/10.1080/09639284.2017.1407248
Ross, B., Chase, A., Robbie, D., Oates, G., & Absalom, Y. (2018). Adaptive quizzes to increase motivation , engagement and learning outcomes in a first year accounting unit. International Journal of Educational Technology in Higher Education, 15(30), 1–14. DOI: https://doi.org/10.1186/s41239-018-0113-2
Sangster, A., Stoner, G., & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431–562. https://doi.org/10.1080/09639284.2020.1808487. DOI: https://doi.org/10.1080/09639284.2020.1808487
Sari, D. K., Supahar, & Ralmugiz, U. (2018). The influence of android-based isomorphic physics (Forfis) application on analogical transfer and self-diagnosis skill of students at SMA Negeri 3 Kupang. Jurnal Pendidikan IPA Indonesia, 7(2), 154–161. https://doi.org/10.15294/jpii.v7i2.14268. DOI: https://doi.org/10.15294/jpii.v7i2.14268
Stainbank, L., & Gurr, K. L. (2016). The use of social media platforms in a first year accounting course An exploratory study. Meditari Accountancy Research, 24(3), 318–340. https://doi.org/10.1108/MEDAR-08-2015-0051. DOI: https://doi.org/10.1108/MEDAR-08-2015-0051
Sugahara, S., & Dellaportas, S. (2018). Bringing active learning into the accounting classroom. Meditari Accountancy Research, 26(4), 576–597. https://doi.org/10.1108/MEDAR-01-2017-0109. DOI: https://doi.org/10.1108/MEDAR-01-2017-0109
Tarhini, A., Deh, R. M., Al-Busaidi, K. A., Mohammed, A. B., & Maqableh, M. (2017). Factors influencing students’ adoption of e-learning: A structural equation modeling approach. Journal of International Education in Business, 10(2), 164–182. https://doi.org/10.1108/JIEB-09-2016-0032. DOI: https://doi.org/10.1108/JIEB-09-2016-0032
Ullah, R., Richardson, J. T. E., Malik, R. A., & Farooq, S. (2016). Perceptions of the learning environment, learning preferences, and approaches to studying among medical students in Pakistan. Studies in Educational Evaluation, 50, 62–70. https://doi.org/10.1016/j.stueduc.2016.07.001. DOI: https://doi.org/10.1016/j.stueduc.2016.07.001
Van Oordt, T., & Mulder, I. (2016). Implementing basic e-learning tools into an undergraduate taxation curriculum. Meditari Accountancy Research, 24(3), 341–367. https://doi.org/10.1108/MEDAR-08-2015-0054. DOI: https://doi.org/10.1108/MEDAR-08-2015-0054
Watty, K., McKay, J., & Ngo, L. (2016). Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education. Journal of Accounting Education, 36(1), 1–15. https://doi.org/10.1016/j.jaccedu.2016.03.003. DOI: https://doi.org/10.1016/j.jaccedu.2016.03.003
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Authors who publish with Jurnal Pendidikan dan Pengajaran agree to the following terms:- Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. (See The Effect of Open Access)
