Presentation Article

8/3/2019 Presentation Article

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TITTLE :

Laing, G. K., (2010). An Empirical Test of MnemonicDevices to Improve Learning in Elementary

Accounting,Journal of Education for Business, 85, 349-358.

PREPARED BY :

ROSHAIDA BINTI MUHAMMAD

808072

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OBJECTIVE1) Enhance learning in rst-year accounting at

university.

2) Mnemonic devices have proven effective in helpingstudents to remember new information (Joyce&Wiel, 1986).

3) Exhibit greater understanding and ability in applying

the accounting principles.

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HYPOTHESIS

1) H0a: There would be no difference in the ability tocorrectly answer basic accounting questions amongthe three groups prior to the introduction of themnemonic device.

2) H0b: There would be no difference in the ability tocorrectly answer basic accounting questions amongthe three groups after the introduction of themnemonic device.

3) H0c: There would be no difference in the ability tocorrectly answer basic accounting questions betweenthe two treatment groups after the introduction ofthe mnemonic device.

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METHODS

y 60 introductory accounting students participated

yA 2 3 factorial design was used with learning strategy(PALER, ALORE, and control group with no

mnemonic)TABLE 1

Demographic Data for the Groups

Group 1 2 3

Device PALER ALORE ControlStudents 20 19 21

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FINDINGS

TABLE 2

Pretest Scores as a Function of Learning Condition

Conditions Mean SD

PALER 2.00 0.973

ALORE 2.05 1.026Control 2.10 0.995

TABLE 3

t Test Results Between Learning Conditions for Pretest ScoresConditions Control ALORE

PALER t(39) = .310, = .759 t(37) = .164, = .870

ALORE t(38) = .133, = .895


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FINDINGS

1) Table 2 reveal that the mean of the control group washigher than that of both the PALER group and theALORE group.

2) The t tests reveal that there was no signicantdifference between the groups. Subsequently, therst null hypothesis could not be rejected.

3) The nding is that there was no signicant difference

between the groups at the commencement of thetutorial.

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FINDINGS

TABLE 4

Post-test Scores as a Function of Learning Condition

Conditions Mean SD

PALER 12.85 4.660

ALORE 15.63 3.483Control 9.62 4.727

TABLE 5

t Test Results Between Learning Conditions for Post-test ScoresConditions Control ALORE

PALER t(39) = 2.203, = .034 t(37) = 2.103, = .042

ALORE t(38) = 4.538, = .000


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FINDINGS

1) The scores from the posttest for both treatmentgroups were signicantly higher than for the controlgroup.

2) The PALER and ALORE treatment group performedbetter in the posttest than the control group.

3) The second null hypothesis was therefore rejected

4) The third null hypothesis focused on the difference

between the two treatment groups. The ALOREtreatment group performed better in the posttestthan the PALER treatment group

5) The third null hypothesis was therefore rejected.

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FINDINGS

1) The pretest provided evidence that all three groupswere relatively equivalent in their knowledge ofaccounting as there was no signicant differencebetween their pretest scores.

2) However, a difference was found between thetreatment groups and the control group in theposttest scores.

3) The treatment groups both achieved higher scoresthan the control group in the posttest and thesescores were found to be signicantly different.

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FINDINGS

1) The ALORE treatment group performed better in theposttest than the PALER treatment group.

2) This nding is consistent with the comments madeby previous students and supports the claims thatthe mnemonic ALORE was simpler and easier toapply even under the stress and time pressures of thetest.

3) Overall, the results of this study are consistent withprior research, which suggested that a mnemonicdevice would likely accelerate the rate at which newinformation is acquired (Levin & Pressley, 1985;Wang & Thomas, 1996).

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TQ.

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