Assessing the Effectiveness of Experiential Learning in Accounting Education in Ghana
Chapter One
Objectives of the Study
The objectives of this study are:
- determine the difference between the performances of students taught accounting education using experiential learning and those taught with conventional method in senior secondary schools in accra
- examine the extent to which gender difference affect the performance of students taught accounting education using experiential learning in senior secondary schools in accra
- compare the performance of students taught accounting education using experiential learning in rural and urban senior secondary schools in Accra
CHAPTER TWO
REVIEW OF RELATED LITERATURE
Introduction
This chapter reviewed literatures that are relevant to the study, which include: Conceptual Framework; Concept of Accounting education; Concept of Experiential learning; Students‘ Performance; Theoretical framework; Self-Determination Theory; Nature and Scope of accounting education; Accounting education Curriculum in Ghana; Aims and objectives of Accounting education curriculum in Ghana; Justification for Accounting education in Ghana; Resources for the implementation of accounting education curriculum; An Overview of Instructional Method; Importance of Experiential learning; Characteristics of Experiential learning; Impact of Experiential learning in accounting education; Empirical Studies; and Summary.
Conceptual framework
Definition Experiential Learning
Experiential Learning is built upon a foundation of interdisciplinary and constructivist learning. EL has its roots in the experiential works of Dewey, Lewin, and Piaget. Unlike cognitive learning theories, which tend to emphasize cognition over affect, and behavioral learning theories, which do not allow any role for consciousness and subjective experience in the learning process, experience plays a central role in EL’s process.
Experiential educational principles are based on the educational philosophy of John Dewey who “interprets education as the scientific method by means which man studies the world, acquires cumulative knowledge of meanings and values these outcomes, however, being data for critical study and intelligent living”. (Dewey, 1938) The stages of learning as presented by Dewey are:
- The underlying theoretical engines are the idea that people can learn effectively through direct, hands-on experience as long as these experiences are well-defined and facilitated.
- Experiential learning works better to meet learning goals when the experience is packaged together with exercises including thinking, discussing, or creatively processing cognitions and emotions related to the raw experience.
- Each experience influences future
It is believed that “if an experience arouses curiosity, strengthens initiative, and sets up desires and purposes that are sufficiently intense to carry a person over dead places in the future, continuity works in a very different way. Every experience is a moving force”. Dewey describes education as essentially being a social process noting “when education is based upon experience and educative experience is seen to be a social process, the situation changes radically. The teacher loses the position of external box or dictator but takes on that of leader of group activities”. (Dewey, 1938)
Jiusto and DiBiasio in the article Experiential Learning Environments: Do They Prepare Our Students to be Self-Directed, Life-Long Learners? investigated whether an experiential program in Global Studies would increase readiness for self- directed learning. Through various assessments it was reported that the students reported much greater progress in life-long learning-related skills than did the local or national groups with whom they were compared. The research demonstrated success with experiential learning in relation to self-directed learning and life-long learning. (Jiusto & DiBiasio, 2006).
Based on Kolb, 1984, Kolb & Kolb, 2005 :EL is intended to be a holistic adaptive process on learning that merges experience, perception, cognition, and behavior. Previous research has shown that learning styles are influenced by personality type, educational specialization, career choice, current role and tasks, and cultural influences.
Experiential learning is a learning process, a process of change that uses experience as a medium of learning. Experiential learning is learning done through reflection and also through a process of making meaning from direct experience. Experiential learning focuses on the learning process for each individual (David A. Kolb 1984).
CHAPTER THREE
RESEARCH METHODOLOGY
Introduction
This chapter dealt with methods, strategies and procedures employed in the conduct of the research. The research design, population of the study, sample and sampling techniques, instrumentation, validity of the instrument and reliability of the instrument were discussed, procedures for data collection and procedure for data analysis were also explained.
Research Design
The research employed the use of quasi-experimental design. This design was used to investigate the effect of experiential learning instruction on accounting education academic performance of senior secondary schools in Accra, Ghana. The research adopted quasi-experimental design based on the recommendation of Schoenfeild (2006) that, quasi-experimental design can be used in research when its involves selection of groups upon which a variable is tested, without any random pre-selection process as well as with a variable being compared between different groups or over a period of time, it is a type of design which aim to determine whether an intervention has effect on a study participant.
Illustration for non-equivalent group Design
Where Y1 is pre-test to experimental group, Y2 is pre-test to control group, X is treatment, O signifies no treatment, Y 3 is post-test for experimental group, while Y4 is post- test for control group. In its simplest form, it requires a pre-test and post-test for a treated and comparison group. The study utilized the design because of its suitability to the demands of comparing two teaching methods; experiential learning and traditional method.
Population of the Study
The target population of the study consists of all Senior Secondary Schools II Accounting education students in Osu educational zone in Accra. There are twelve thousand three hundred and twenty six (12,380) students of Senior Secondary Schools spread across the fifty six (56) Senior Secondary School in Osu educational zone Accra base on the official data obtained on (8th May, 2023 Accra Ministry of Education): seven thousand four hundred and ninety-eight (7498) are male students while four thousand eight hundred and eighty two (4882) are female students, the age of the students ranges from 12-13, 14-15 years, the population is heterogeneous as it contain students of different socio-economic background, genders abilities, culture, ethnicity and religious. Table 3.1 shows the population distribution of the schools in Osu Educational zone, Accra.
CHAPTER FOUR
DATA PRESENTATION AND DISCUSSIONS
Introduction
This chapter presents the result of the data analysis involving the three (3) formulated null-hypotheses. It is with a view to determine the acceptability or otherwise of each of the hypothesis which guided the research study. A summary of findings was later on presented in this chapter for easy understanding and towards drawing a valid conclusion. The chapter ended with a discussion of each research questions and hypothesis.
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
Summary
The study examined the effect of experiential learning on the performance of students in Accounting education in senior secondary schools Accra. The study was carried out with the objectives to; determine the difference between the academic performances of students taught accounting education using experiential learning and those taught with conventional method in senior secondary schools in Accra; examine the extent to which gender difference affect the academic performance of students taught accounting education using experiential learning in senior secondary schools in Accra; and find out the performance of students taught accounting education using experiential learning in rural and urban senior secondary schools in Accra. The study adopted quasi-experimental research and the total of fifty-two (52) students was sampled to form experimental group, while sixty-five (65) students was sampled for the control group making the total of one hundred and seventeen (117) students, comprising of seventy-two (72) male and forty-five (45) female students. Data for the study was collected through the pre-test, treatment and post-test using a teacher made instrument (Test), the Test consisted of 30 objective test items. Data collected were analyzed statistically through the use of the descriptive (mean and standard deviation) and inferential statistics of independent t- test. Finding among others shows that, there was a significant difference in the academic performances of students taught accounting education using experiential learning and those taught with conventional method in senior secondary schools in Accra. Finding also revealed that there is no significant difference in the extent to which gender difference affect the academic performance of students taught accounting education using experiential learning in senior secondary schools in Accra. Based on the findings, recommendations were made that experiential learning should be incorporated into the teaching of Accounting education at the secondary school level since it stimulate students to effectively learn and retain the concepts presented to them. Teachers should ensure they plan their lessons with equal learning chances for both male and female students in senior secondary schools in Accra.
Conclusion
Conclusion were made based on the findings of this study, it can be concluded that the use of experiential learning can better complement the traditional method of teaching accounting education as it boosts the performance of students taught accounting education in senior secondary schools in Accra. Also, gender factor does not affect the academic performance of students taught accounting education with the use of experiential learning because both male and female students were given equal chances to succeed when taught accounting education with the use of experiential learning in senior secondary schools in Accra. It can also be concluded that location can affect the performance of students (either positively, negatively or both).
Recommendations
Based on the findings from this study, recommended can be drawn that:
- Experiential learning should be incorporated into the teaching of Accounting education at the secondary school level since it stimulate students to effectively learn and retain the concepts presented to
- Teachers should ensure they plan their lessons with equal learning chances for both male and female students in senior secondary schools in
- Teachers should consider the school location when planning for the experiential learning in senior secondary schools as students from rural schools tends to perform better in the project
Suggestions for further Studies
Further studies can be carried out in the following areas:
- Efforts could be made to consider the effect of experiential learning on students‘ higher- order cognitive
- Effect of cooperative instructional strategy on students‘ performance in accounting education.
- Influence of experiential learning on the academic achievement of slow learners in Accounting education.
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