اثربخشی یادگیری مبتنی بر مسأله (PBL) بر بار شناختی و پیشرفت تحصیلی در درس حسابداری مالی پیشرفته2

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، حسابداری دانشگاه پردیس کیش، دانشگاه تهران و عضو هیأت علمی دانشگاه پیام نور

2 دانشیار، گروه حسابداری، دانشگاه تهران، تهران، ایران

3 استادیار گروه حسابداری، دانشگاه تهران، تهران، ایران

4 دانشیار، گروه علوم تربیتی و روانشناسی، دانشگاه تبریز، تبریز، ایران

چکیده

هدف تحقیق بررسی اثربخشی برنامه درسی مبتنی بر مسأله بر بار شناختی و پیشرفت تحصیلی در درس حسابداری پیشرفته 2 در دانشگاه پیام نور بوده و یک پژوهش نیمه تجربی با طرح پیش‌آزمون- پس‌آزمون با گروه کنترل است و از جامعه آماری، نمونه‌ای به روش نمونه‌گیری هدفمند انتخاب و در دو گروه PBL و کنترل به طور تصادفی قرار داده شدند. گروه PBL در معرض متغیر مستقل و گروه کنترل با شیوه مبتنی بر سخنرانی در این درس آموزش داده شدند و سپس نمرات بار شناختی با ابزار پرسش‌نامه استاندارد بار شناختی اندازه‌گیری و این داده‌ها به همراه نمرات پایان نیمسال پیشرفت تحصیلی افراد با آزمون MANCOVA مورد بررسی قرار گرفت. یافته‌ها نشان داد آزمون تحلیل کواریانس چندمتغیره برای ترکیب متغیرهای وابسته معنی‌دار بوده (F=7.895 & P=0.004) و بین گروه PBL و کنترل تفاوت وجود دارد و در مقایسه‌های جفتی مشخص شد که بین بار شناختی وارد شده بر دانشجویان در دو گروه تفاوت معنی‌داری وجود ندارد (F=2.308 & P=0.147) ولی تفاوت نمرات پیشرفت تحصیلی دانشجویان بین دو گروه معنی‌دار است (F=16.450 & P=0.001). از آنجا که نمرات پیشرفت تحصیلی در گروه PBL بیشتر از گروه کنترل است نشان می‌دهد که برنامه درسی یادگیری مبتنی بر مسأله توانسته نقش موثری در یادگیری دانشجویان ایفا نماید که با در نظر گرفتن توسعه شایستگی‌های حرفه‌ای و یادگیری مادام‌العمر که در این برنامه درسی مدنظر قرار می‌گیرد، بیانگر این مسأله است که به این برنامه درسی در رشته حسابداری و علی‌الخصوص در سطوح پیشرفته‌تر حسابداری مالی باید توجه بیشتری صورت پذیرد.

کلیدواژه‌ها

عنوان مقاله [English]

Effectiveness of problem-based learning on cognitive load and educational achievement in advanced financial accounting II classroom

نویسندگان [English]

  • Ahmad Fathi Abdollahi 1
  • Mohammadreza Nikbakht 2
  • Arash Tahriri 3
  • Firooz Mahmoodi 4
1 PhD candidate, Department of Accounting, kish International Campus, University of Tehran and member of science at University of Payame Noor
2 Associate Professor, Department of Accounting , Faculty of management, University of Tehran, Tehran, Iran
3 Assistant Professor,Accounting Department, Faculty of management, University of Tehran, Tehran, Iran
4 Assistant Professor,Faculty of Education and Psychology, University of Tabriz, Tabriz, Iran
چکیده [English]

The aim of this study is to determine the effectiveness of problem-based learning on East Azerbaijan Payame Noor University (PNU) students cognitive load (CL) and educational achievement in advanced accounting II classroom. The method is a semi empirical research with pretest-posttest comparison-group designs. The statistical population consists of PNU accounting bachelor students. Two samples selected and putted in test and control groups via targeted sampling so that each one of them had 12 people. Test group exposed to problem-based learning and control group were trained by lecture-based method and then CL scores was obtained via standard questionnaire and with semester end marks was examined by MANCOVA method. Findings show that MANCOVA test was statistically significant (F=7.895 & P=0.004) and thus there is difference between two groups and so on at the ANCOVA tests there was no significant difference between two groups in cognitive loading (F=2.308 & P=0.147). Other finding show that there is significant difference between two groups in educational achievement (F=16.450 & P=0.001). Since the averages of educational achievement in test group are more than control group it shows that the problem-based learning has effective role in students learning. Considering the improvement in professional competencies and lifelong learning that PBL contains and other curriculums lacking such elements, it’s necessary to get more attention on it at accounting curriculum.

کلیدواژه‌ها [English]

  • cognitive loading
  • PBL
  • advanced financial accounting

مراجع

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  • تاریخ دریافت: 21 فروردین 1399
  • تاریخ بازنگری: 03 تیر 1399
  • تاریخ پذیرش: 17 شهریور 1399

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