Learning accounting can be very challenging for most students. Students are not only expected to demonstrate a proficiency in accounting process, they must also demonstrate a depth of knowledge and understanding of accounting concepts and fundamentals. In most accounting courses, educators depend on the textbook or power point slides to give lectures and illustrate all the workings on the black/whiteboard while students are listening passively or busy taking notes. Lack of attraction and engagement in the conventional way of accounting teaching and learning may lead to difficulty in understanding basic accounting concepts and overall accounting process, thereby demotivating students to learn accounting. Alternatively, gamification of teaching and learning may provide a useful technique to enhance students’ engagement and motivation. For this reason, the authors have proposed a gamification technique, known as “Accounting on the Block” (AOTB), which is an accounting board game to teach Published Financial Statements for accounting students at diploma level. While numerous studies have been conducted to evaluate students’ motivation level in digital game-based learning, there are relatively few studies that address students’ motivation level when using physical games, such as board games. To shed light in this area, a case study was conducted on 50 accounting students who were experimented with the AOTB board game. The Instructional Materials Motivation Survey (IMMS) instrument was applied to measure students’ motivation level. The results revealed that most students’ motivation levels were positive and they were satisfied with the use of AOTB board game in their learning. However, students also expected improvements in some aspects of the game.
The COVID-19 pandemic has caused accounting education to drastically change the teaching and learning methods from the traditional method to the Open and Distance Learning (ODL) method. The switch between the teaching and learning processes of the ODL method has created a problem regarding the effectiveness of the ODL, especially during this COVID-19. Thus, this study is conducted to identify the factors that have an impact on the effectiveness of ODL to ensure the process of ODL is going effectively and efficiently. At the same time the aims of this study are to enhance the stakeholders of higher education institutions in managing the ODL process and make effective decisions towards the effective teaching and learning process. Therefore, two variables are being analyzed, which are the hardware and software provision and interaction. A quantitative approach was used, and data were collected through an online survey using a Google Form. The respondents are full time students enrolled in undergraduate accounting course from Universiti Teknologi Mara (UiTM) located in Malaysia and the sample size is 375 students. The IBM SPSS version 27 and Partial least squares regression (PLS regression) which is WarpPLS version 7.0 was used to analyze the data. The results show that the provision of hardware and software, as well as their interaction, had a significant positive impact on the effectiveness of ODL during COVID-19. Further investigation showed that the hardware and software provision and interaction are the main determinant on the effectiveness of ODL. The findings of this study have significant value for higher education institutions, faculties, lecturers, and students. Future research could be applied to the others higher education institution using the qualitative approach and focuses on the other variables.
The COVID-19 pandemic has caused an abrupt change in the way higher education institutions (HEIs) deliver their courses. Due to crisis circumstances, HEIs have been required to adopt emergency remote teaching (ERT) as the substitution for traditional face-to-face (F2F) classes. This study aims to investigate the impact of different instruction modes applied in teaching an accounting course as a result of transition of COVID-19 phases on students' performance. The performance of four cohorts of students (N = 549) who enrolled in the Financial Accounting 4 (FAR270) course at Universiti Teknologi MARA, Pahang Branch, Malaysia, during the four semesters, including traditional F2F semester, two consecutive online semesters and blended learning semester. The results of this study reveal significant differences between students' performance when all four cohorts of students are compared. The students who were first exposed to the ERT at the beginning of pandemic phase (second cohort) performed better in the asynchronous online instruction mode compared to other instruction modes applied during other phases of pandemic. Besides, the study reveals significant differences in students' performance across different instruction modes for each group of students divided by the their prior CGPA and gender. In all CGPA and gender subgroups, students achieved better performance in asynchronous online mode compared to other instruction modes. The study also provides possible explanation for the results of the analysis.
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