The Effects of Classroom-Based Business Simulation Learning on the Development of Accounting Performance Competency of Higher Vocational Diploma Students
Keywords:
business simulation, accounting competency, consolidated financial statements, active learning; accountingAbstract
This research aimed to (1) compare higher vocational diploma students’ accounting performance competency before and after classroom-based business simulation learning, (2) compare students’ consolidated financial statement preparation ability before and after classroom-based business simulation learning, and (3) examine students’ satisfaction toward the instructional approach. The study employed a pre-experimental research design using a one-group pretest–posttest model. The sample consisted of 29 higher vocational diploma students majoring in Accounting at Uttaradit Vocational College, selected through cluster sampling using classrooms as the sampling unit. The research instruments included (1) lesson plans based on business simulation learning, which were evaluated at the highest level of appropriateness, (2) a 30-item multiple-choice pretest and posttest with a reliability coefficient of 0.82, (3) a five-level rubric assessment of accounting performance competency, and (4) a five-point Likert scale satisfaction questionnaire with a reliability coefficient of 0.89. The instruments were validated for content validity by experts. Data were analyzed using frequency, percentage, mean, standard deviation, and dependent samples t-test.
The results revealed that (1) students’ accounting performance competency improved after the intervention and was at a high level, (2) students’ consolidated financial statement preparation ability after the intervention was significantly higher than before the intervention, and (3) students’ overall satisfaction toward the instructional approach was at the highest level.
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