A video-tutorial approach to the teaching of accounting
Bowman, Betty Rakes
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The development and validation of a video-tutorial approach to the teaching of accounting was the problem of this study. The purpose was to provide an alternate approach which might lead to a more flexible method of instruction that would accommodate varying learning rates of students in accounting. The first phase of the study was the developmental stage. Nine videocassette tapes in color and an instructional manual were prepared by the investigator for the first five weeks of instruction in first year college accounting. The course content for the study was the accounting cycle which was divided into nine major units. A video tape or module was prepared for each unit featuring a brief overview of the concepts leading up to the current topic, specific performance objectives, a visual demonstration and illustration of each new concept, an opportunity to stop the tape and apply new concepts, extensive use of visuals for clarification and emphasis, a summary at the end of each tape, and an introduction of assignments using the related concepts. The objective was to record presentations that would be of such quality that the student would be able to realize comparable benefits of live presentations--but only when the previous objectives had been met. The second phase of the study was the validation stage consisting of the implementation and evaluation of the video-tutorial approach developed by the investigator. The strategy required the teacher to assume the role of manager, motivator, evaluator, and tutor in the classroom. Five 4' by 8' tables were used in the accounting classroom to accommodate six students at a table. A portable stand equipped with a monitor-player unit, a copy of each of the nine tapes, and six headsets was placed at the end of each table. The students worked cooperatively in groups receiving help from the teacher either individually, in small groups, or as a class according to the needs of the students. The study included 113 community college students in five intact class sections registered for Principles of Accounting. Of the three classes assigned to the investigator, two received video-tutorial experimental treatment and one received lecture-demonstration control treatment. Two cooperating teachers were each assigned one class which received the lecture-demonstration control treatment. The experimental group included 40 students taught by the investigator. The control group included 24 students taught by the investigator and 49 taught by the cooperating teachers. The AICPA Orientation Test was administered on the first class meeting and the three subtest scores were used as covariates to adjust the groups for initial differences. An investigator-prepared criterion-achievement test was used as the dependent variable. An analysis of covariance indicated that there was a significant difference in the two treatments in favor of the video-tutorial approach; however, a further analysis of the data revealed that the teacher variable was the major factor contributing to the difference rather than the treatment. The investigator concluded that there is no evidence as a result of the study to believe that the video-tutorial method of instruction is superior to the lecture-demonstration method; however, neither is there any evidence to believe that the video-tutorial is not as effective as the lecture-demonstration method.
- Doctoral Dissertations