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This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely: experimental (i.e., cooperative learning approach) and control group (i.e., conventional approach), both at random. A Financial Accounting Achievement Test (FAAT) was used as an instrument for data collection. The study found that at the pre-test stage, there was no statistically significant difference between the achievement of cooperative learning students and conventional approach students, the results suggested that the students were initially equal in terms of their achievements. Nevertheless, at the post-test stage, the achievement of students who were exposed to the cooperative learning was found to be significantly better than the achievement of students who were exposed to the conventional approach. The findings further suggested that cooperative learning approach effectively enhanced the financial accounting achievement of the secondary school students. It is, therefore, recommended that government should encourage both curriculum planners and secondary schools' teachers to adopt cooperative learning approach as an instructional approach for teaching financial accounting in secondary schools to improve students' achievement in the subject.

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This study examines the effect of the demonstration method on students' achievement in financial accounting in Gombe state, Nigeria. A sequential explanatory mixed-method design is used where 120 students from six randomly selected schools participated in the study. The students are equally divided into two groups, namely, experimental (i.e., demonstration method) and control group (i.e., conventional approach). Four (4) students participate in the interview. A Financial Accounting Achievement Test (FAAT) is used as an instrument for data collection. The results indicate that at the pre-test stage, there is no significant difference between the achievement of students who are assigned to the demonstration method and that of those who are assigned to the conventional method. The result suggests that the two groups are equal in terms of their achievement at the initial stage. Nonetheless, a significant difference in the financial accounting achievement of students who are exposed to the demonstration method and that of those who are exposed to the conventional method is found at the post-test stage. Specifically, the finding suggests that the demonstration approach is an effective approach to improve the achievement of financial accounting students in secondary school.

The Activity-Based Costing (ABC) system continues to gain attention due to the increasing challenges in the current business environment. This situation motivated the researchers to examine external contingency factors (environmental uncertainty (EU) and market orientation (MO)) that influence ABC implementation and the possible effects of ABC implementation on organizational performance. This study also examines the mediating effect of ABC implementation on the relationship between external contingency factors and organizational performance in a developing economy. A cross-sectional survey was conducted among 114 manufacturing companies in Iraq. The data was analyzed using PLS3-SEM, and the results revealed that EU and MO have a positive and significant effect on ABC implementation, and that ABC implementation has a positive and significant effect on organizational performance. Furthermore, this study establishes the mediating role of ABC implementation on the relationship between external contingency factors and organizational performance.