Development and Efficiency Validation of Learning Materials on the Subject of Intermediate Accounting 2

Abstract

The purposes of this research were to develop and find the efficiency of learning materials in Intermediate Accounting Level 2, subject code 30201-2002, to compare the learning achievement of learners who used the developed materials, and to study the satisfaction of learners towards their learning. The sample group in this research was students studying in the High Vocational Diploma Program 2563 B.E. in Accounting Branch of Trang Technical College. They enrolled in the subject of Intermediate Accounting Level 2 in the second semester of the academic year 2563 B.E. of which 25 students joined the research tool validation process while 14 students participated in the material implementation. The research tools included assessment tests, achievement tests, and satisfaction questionnaires. The data were analyzed using a statistical package, i.e., percentage, mean, standard deviation, and independent t-test.

The results showed that: 1) the developed learning materials were effective at 81.63 /80.91; 2) the students’ achievement after learning with the developed materials showed statistically significant difference at .05; and 3) the students were satisfied at the highest level.