PBL in Accounting: An Alternative Approach

This study examines the use of Problem-Based Learning (PBL) as an alternative pedagogical approach in the classroom. The focus of the study is to investigate the advantages and disadvantages of using PBL in teaching accounting to secondary students in Brunei. The methodology used in this study is an action research. The study revealed that students' critical thinking and problem-solving skills gradually improved during PBL activities. It was observed that they became highly motivated and interested in learning accounting. Students became self-directed learners and were more willing to be responsible for their own learning. On the other hand, the study shows that PBL might not be suitable for students who still rely heavily on teachers. Students might not find PBL as appealing when there was less cooperation within their group. Hence, the study shows that the determinants for the success of PBL in teaching and learning require active participation from both the teacher and students. Overall, although PBL activities had been challenging for some students to attempt, however, through careful planning and preparation by the teacher, this approach had enhanced and improved students' understanding in accounting knowledge. It is recommended that future research should continue to examine the effectiveness of the implementation of PBL and the teacher's experience in PBL applications.