Pedagogical Practices of Accountancy Programs in a Private University

J. P. Cabrera, Gerry Fernando
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Abstract

This study analyzed the pedagogical practices of the Accountancy Programs of Far Eastern University. It also determined the differences of the assessment of the students taking up BS Accountancy and BS Commerce Major in Internal Auditing.The researchers used the descriptive and comparative research methods using two hundred ten (210) respondents composed of one hundred (100) BS Accountancy students and one hundred ten (110) BS Commerce Major in Internal Auditing students of the Accountancy Department of Far Eastern University. The researchers used a developed survey questionnaire validated by experts in the field of accounting education and research. The survey questionnaire was validated also through a reliability test using Chronbac Alpha which generated a reliability coefficient of .952. The data gathered were statistically treated using the Statistical Package for Social Science (SPSS) utilizing the frequency count, percentage, mean, standard deviation and t- test.Based on the data gathered, the researchers found out that both the BSA and the BSC- IA respondent- students assessed that they observed the pedagogical practices of the Accountancy Programs of Far Eastern University to a “great extent”. It was also noted that the variable “program of studies” obtained the highest assessment while the variable “support for slow performing students” obtained the lowest assessment.On the other hand, the empirical evidence showed that no significant differences were noted on the assessment of the BSA and the BSC - IA respondent - students with regard to program of studies, extra-curricular activities, instructional process, support for slow performing students, classroom management and academic performance evaluation. However, significant differences were noted on the assessment of the BSA and the BSC - IA respondent - students with regard to instructional strategies and teaching methods.
私立大学会计专业的教学实践
本研究分析了远东大学会计专业的教学实践。这也决定了内部审计专业会计学学士与商学学士学生的评价差异。研究人员采用描述性和比比性研究方法,对远东大学会计系100名会计学学士和110名内部审计商学学士组成的210名受访者进行了调查。研究人员使用了一份经过会计教育和研究领域专家验证的调查问卷。调查问卷也通过使用Chronbac Alpha进行信度检验,信度系数为0.952。收集的数据使用社会科学统计软件包(SPSS)进行统计处理,采用频率计数、百分比、平均值、标准差和t检验。根据收集的数据,研究者发现BSA和BSC- IA受访者学生都评估他们“在很大程度上”观察了远东大学会计专业的教学实践。报告还指出,变量“学习计划”获得了最高的评价,而变量“对表现较差的学生的支持”获得了最低的评价。另一方面,经验证据显示,在学习计划、课外活动、教学过程、对表现较差学生的支持、课堂管理和学业成绩评价方面,BSA和BSC - IA被调查学生的评价没有显著差异。然而,在教学策略和教学方法方面,BSA和BSC - IA被调查者的评估存在显著差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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