Factors influencing the effectiveness of the competition based learning (CBL) activity among accounting undergraduates

Abstract

Teaching an entirely reading topic to accounting students in higher education is sometimes challenging as students generally prefer calculation topics. Teaching a purely reading topic is a challenge to the lecturer and the students may face problems in digesting the topic taught. Therefore, the engagement in learning is essential to enhance the understanding on the subject matter among students. Educators use a competition-based learning model to bring students’ deficiencies under control in their learning process in higher education. A specific learning activity involving the model was carried out through the production of mind mapping video for the course of Advanced Financial Accounting and Reporting 2 on the Corporate Social Responsibility topic. The study was conducted to examine the factors influencing the effectiveness of the Competition-Based Learning activity in the accounting course. A questionnaire was particularly developed and distributed to all 63 students from the Bachelor of Accountancy Program, Universiti Teknologi MARA, Sarawak Branch, who went through the course in Semester March-July 2018. From the survey, the mind mapping video competition was effective for teaching and learning as the respondents and participants had agreed in general. However, factors, such as number of times taking the course, number of family members in higher education, parents’ level of academic qualification and MUET results revealed no differences on the effectiveness of the competition-based learning activity in the accounting course. Finally, the Corporate Social Responsibility examination score showed no correlation with the effectiveness of the competition-based learning activity.