Český finanční a účetní časopis 2023(1):25-33 | DOI: 10.18267/j.cfuc.580

Teaching accounting at a secondary school:Effectiveness of studying based on electronicresources and teacher personality

Pavel Hanuš
Univerzita Hradec Králové, Přírodovědecká fakulta, katedra matematiky, Hradec Králové

This paper investigates the effectiveness of studying accounting from electronicresources among secondary school students. The most preferred electronic resourceis explanatory videos including diagrams, texts and images. Also, presentation filescontaining the teacher's explanation are highly preferred. The aim of the paper is toevaluate whether the success of studies can be related to the use of electronic studyresources. A carefully prepared didactic test presented to the experimental andcontrol study group showed how the pupils react to test questions of different types.The results of this didactic test were used to statistically establish whether the successof solving this test depends or does not depend on the use of electronic studyresources. In this way, it would be possible to measure the effectiveness of studyingfrom electronic sources. Undoubtedly, the personality of the teacher is also veryimportant in evaluating the student's success. Therefore, there is also an output fromsecondary research that will show how the teacher's personality has an effect on thestudent's success. The discussion will focus on a number of opinions that are oftenmentioned in regard to electronic resources for studying.

Keywords: Accounting; Electronic resources; Learning effectiveness; Learning success; Secondary school.
JEL classification: I21, M41

Received: October 4, 2023; Revised: October 4, 2023; Accepted: October 10, 2023; Published: December 30, 2023  Show citation

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Hanuš, P. (2023). Teaching accounting at a secondary school:Effectiveness of studying based on electronicresources and teacher personality. Czech Financial and Accounting Journal, 2023(1), 25-33. doi: 10.18267/j.cfuc.580
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. DUSING, G. M., J. C. HOSLER a J. M. RAGAN, 2012. Teaching Accounting Courses Online: One Instructor's Experience. American Journal of Business Education. Vol. 5, no. 3, s. 359-368. Dostupné z: https://doi.org/10.19030/ajbe.v5i3.7009. Go to original source...
    2. GRABINSKI, K., M. KEDZIOR, J. KRASODOMSKA a A. HERDAN, 2020. Embedding E-Learning in Accounting Modules: The Educator's Perspective. Education Sciences. Vol. 10, no. 4, s. 1-19. Dostupné z: https://doi.org/10.3390/educsci10040097. Go to original source...
    3. JEČMÍNEK, J., I. KUCHAŘOVÁ a D. PFEIFEROVÁ, 2020. Theoretical accounting courses students' success rate at FEM CULS Prague Appraisal. In: Proceedings of the 17th International Conference Efficiency and Responsibility in Education (ERIE 2020). Prague: Czech University of Life Sciences Prague, s. 144-150.
    4. KRASODOMSKA, J., a J. GODAWSKA, 2020. E-learning in accounting education: the influence of students' characteristics on their engagement and performance. Accounting Education. Vol. 30, iss. 1, s. 22-41. Dostupné z: https://doi.org/10.1080/09639284.2020.1867874. Go to original source...
    5. MACHERA, R. P., a P. C. MACHERA, 2017. Computerised Accounting Software; A Curriculum that Enhances an Accounting Programme. Universal Journal of Educational Research. Vol. 5, no. 3, s. 372-385. Dostupné z: https://doi.org/10.13189/ujer.2017.050310. Go to original source...
    6. MARTÍNEZ, E. O., J. M. S. JAÉN a E. G. GIL, 2022. Higher Education and Tutoring: Virtual Tutoring in Accounting. Digital Education Review. Dec 2022, no. 42, s. 16-33. Dostupné z: https://doi.org/10.1344/der.2022.42.16-33. Go to original source...
    7. ŠÁLKOVÁ, D., P. KUČERA, O. REGNEROVÁ a P. VARVAŽOVSKÁ, 2022. Distance learning impact on study results with respect to learning environment. Proceedings of the 19th International Conference Efficiency and Responsibility in Education (ERIE 2022). Prague: Czech University of Life Sciences, s. 98-105.
    8. TAPLIN, R., R. KERR a A. BROWN, 2017. Monetary valuations of university course delivery: the case for face-to-face learning activities in accounting education. Accounting Education. Vol. 26, iss. 2, s. 144-165. Dostupné z: https://doi.org/10.1080/09639284.2016.1274913. Go to original source...
    9. TERBLANCHE, W., I. LUBBE, N. PAPAGEORGIOU a N. VAN DER MERWE, 2023. Acceptance of e-learning applications by accounting students in an online learning environment at residential universities. South African Journal of Accounting Research. Vol. 37, iss. 1, s. 35-61. Dostupné z: https://doi.org/10.1080/10291954.2022.2101328. Go to original source...
    10. ULMAN, M., M. DVOŘÁK, E. KÁNSKÁ a V. MOTYČKOVÁ, 2020. Teaching ERP concepts for non/users and users a survey among college students. Proceedings of the 17th International Conference Efficiency and Responsibility in Education (ERIE 2020). Prague: Czech University of Life Sciences, s. 309-315.

    This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.


    Return to the content