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The Mathematics-Based Learning Method and Its Impact on Student Performance in the Introductory Accounting Course: Cognitive Load Theory

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Title: The Mathematics-Based Learning Method and Its Impact on Student Performance in the Introductory Accounting Course: Cognitive Load Theory
Language: English
Authors: Sony Warsono, Ratna Candra Sari, Laura Neviyanti Kusuma Putri, Muhammad Roy Aziz Haryana
Source: Journal of International Education in Business. 2024 17(1):45-61.
Availability: Emerald Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: http://www.emerald.com/insight
Peer Reviewed: Y
Page Count: 17
Publication Date: 2024
Document Type: Journal Articles
Reports - Research
Education Level: Higher Education
Postsecondary Education
Descriptors: Mathematics, Accounting, Learning, College Students, Foreign Countries, Outcomes of Education, Teaching Methods
Geographic Terms: Indonesia
DOI: 10.1108/JIEB-11-2022-0086
ISSN: 2046-469X
1836-3261
Abstract: Purpose: This study aims to describe and examine the effectiveness of the mathematics-based learning method, called Accountamatics (Accounting from Mathematics perspective). The Accountamatics method is rooted in the principles of double-entry bookkeeping and the rules of debits and credits, which were initially documented by Luca Pacioli, a Mathematics Professor, in a mathematics book. Design/methodology/approach: This study uses a quasi-experimental design, spanning a duration of one semester, to examine its research objectives. The participants included 230 students from the Faculty of Economics and Business in Indonesia, who were accredited by AACSB. Control variables, including gender, majors and study backgrounds, were taken into consideration. The data was analyzed using a linear regression test, followed by a comparative t-test. Findings: The study findings show a significant positive impact of the Accountamatics method on student performance when compared to traditional learning approaches. Furthermore, the analysis indicates that the control variables examined in the study did not have a significant effect on student performance. Thus, it can be inferred that the implementation of the Accountamatics method has a beneficial effect on the academic performance of college students. Practical implications: The study findings provide valuable insights for faculty members in higher education institutions, highlighting the potential benefits of incorporating mathematics-based teaching in accounting as an alternative approach for business students. These findings contribute to the existing knowledge on innovative teaching methods that can enhance the study of accounting within the business curriculum. Originality/value: Over the span of around 25 years, extensive research has been conducted to compare traditional teaching methods with innovative approaches. However, the results have not consistently shown that the innovative methods outperform their traditional counterparts. In response to this, the Accountamatics method has been developed, building upon the fundamental knowledge in accounting that has been used since 1494. Despite its historical significance, this method is sometimes regarded as limited to technical knowledge in the modern era.
Abstractor: As Provided
Entry Date: 2024
Accession Number: EJ1407057
Database: ERIC
FullText Text:
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  Data: The Mathematics-Based Learning Method and Its Impact on Student Performance in the Introductory Accounting Course: Cognitive Load Theory
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  Data: English
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  Data: <searchLink fieldCode="AR" term="%22Sony+Warsono%22">Sony Warsono</searchLink><br /><searchLink fieldCode="AR" term="%22Ratna+Candra+Sari%22">Ratna Candra Sari</searchLink><br /><searchLink fieldCode="AR" term="%22Laura+Neviyanti+Kusuma+Putri%22">Laura Neviyanti Kusuma Putri</searchLink><br /><searchLink fieldCode="AR" term="%22Muhammad+Roy+Aziz+Haryana%22">Muhammad Roy Aziz Haryana</searchLink>
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  Data: <searchLink fieldCode="SO" term="%22Journal+of+International+Education+in+Business%22"><i>Journal of International Education in Business</i></searchLink>. 2024 17(1):45-61.
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  Data: Emerald Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: http://www.emerald.com/insight
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  Data: Y
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  Data: 17
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  Data: <searchLink fieldCode="DE" term="%22Mathematics%22">Mathematics</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting%22">Accounting</searchLink><br /><searchLink fieldCode="DE" term="%22Learning%22">Learning</searchLink><br /><searchLink fieldCode="DE" term="%22College+Students%22">College Students</searchLink><br /><searchLink fieldCode="DE" term="%22Foreign+Countries%22">Foreign Countries</searchLink><br /><searchLink fieldCode="DE" term="%22Outcomes+of+Education%22">Outcomes of Education</searchLink><br /><searchLink fieldCode="DE" term="%22Teaching+Methods%22">Teaching Methods</searchLink>
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  Data: 10.1108/JIEB-11-2022-0086
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  Data: 2046-469X<br />1836-3261
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: Purpose: This study aims to describe and examine the effectiveness of the mathematics-based learning method, called Accountamatics (Accounting from Mathematics perspective). The Accountamatics method is rooted in the principles of double-entry bookkeeping and the rules of debits and credits, which were initially documented by Luca Pacioli, a Mathematics Professor, in a mathematics book. Design/methodology/approach: This study uses a quasi-experimental design, spanning a duration of one semester, to examine its research objectives. The participants included 230 students from the Faculty of Economics and Business in Indonesia, who were accredited by AACSB. Control variables, including gender, majors and study backgrounds, were taken into consideration. The data was analyzed using a linear regression test, followed by a comparative t-test. Findings: The study findings show a significant positive impact of the Accountamatics method on student performance when compared to traditional learning approaches. Furthermore, the analysis indicates that the control variables examined in the study did not have a significant effect on student performance. Thus, it can be inferred that the implementation of the Accountamatics method has a beneficial effect on the academic performance of college students. Practical implications: The study findings provide valuable insights for faculty members in higher education institutions, highlighting the potential benefits of incorporating mathematics-based teaching in accounting as an alternative approach for business students. These findings contribute to the existing knowledge on innovative teaching methods that can enhance the study of accounting within the business curriculum. Originality/value: Over the span of around 25 years, extensive research has been conducted to compare traditional teaching methods with innovative approaches. However, the results have not consistently shown that the innovative methods outperform their traditional counterparts. In response to this, the Accountamatics method has been developed, building upon the fundamental knowledge in accounting that has been used since 1494. Despite its historical significance, this method is sometimes regarded as limited to technical knowledge in the modern era.
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      – SubjectFull: Accounting
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      – SubjectFull: Foreign Countries
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      – SubjectFull: Outcomes of Education
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      – SubjectFull: Teaching Methods
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      – SubjectFull: Indonesia
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      – TitleFull: The Mathematics-Based Learning Method and Its Impact on Student Performance in the Introductory Accounting Course: Cognitive Load Theory
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