회계교과목 수업의 학습 성취도 예측분석

Abstract

The purpose of this study is to explore whether learners' learning propensity can predict learning achievement, and to develop a teaching method that can improve learning achievement by utilizing the results. In this study, participants who took accounting-related classes in the second semester of 2022 were selected. The participants of the final selected study were 148 learners from Gyeongsangnam-do. In order to find out the learners' accounting learning propensity, the accounting clinic diagnostic test sheet (Ko Ho-gyeong et al., 2015) was used. The questionnaire consists of a total of 30 items on a 5-point scale, and consists of three items: learning time, number of times of learning, and subjective description. The reliability of the accounting diagnostic test (Cronbach's alpha coefficient) of 0.807 was secured during the development process. The results of the empirical analysis are as follows. First, as a result of analyzing the effect of learning propensity on the midterm exam evaluation score for the entire sample, it was reported that self-management and method of management had a statistically significant positive effect on the midterm exam achievement. Second, in the case of the subgroup (the group whose midterm and final exam scores belong to the bottom 50%), it was found that the psychological variable representing anxiety in accounting learning had a negative effect on academic achievement in the subgroup. Third, it was found that there was a significant difference in learning achievement according to the teaching method. In addition, it was suggested that learning achievement may be different depending on whether an accounting major or a non-accounting major exists. The results of this study suggest the following suggestions for the development of teaching methods related to accounting. First, learners with high anxiety among learners' learning psychology are likely to have sluggish academic achievement. When learners start assignments or attend classes, negative learning psychology is related to academic achievement. Therefore, it is necessary to develop counseling and teaching methods that can positively immerse students in learning so that academic failure does not occur for learners diagnosed in this way at the beginning of the semester. Second, problem-based learning (PBL) can be superior to lecture-style teaching. According to the analysis results, this teaching method has high academic achievement, so it is necessary to develop a teaching method that strengthens practical competency, breaking away from the existing lecture-style classes that are conducted in the form of passive learning.