بررسی تاثیر متن مبتنی بر نگاره های مفهومی در یادگیری حسابداری مدیریت
محورهای موضوعی : حسابداری مدیریت
سمیه غفاری
1
(گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران.)
علی خوزین
2
(گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران)
کلید واژه: نگاره های مفهومی, حسابداری مدیریت, یادگیری, مفهومنگاری,
چکیده مقاله :
مساله اصلی این پژوهش یافتن راه حلی برای یادگیری موثر و درازمدت مفاهیم حسابداری مدیریت است و هدف آن مقایسه میزان یادگیری دانشجویان حسابداری آموزش دیده با استفاده از متن مبتنی بر نگاره های مفهومی و دانشجویانی است که از روی کتاب های مبتنی بر متن مطالعه نموده اند. این پژوهش کاربردی، نیمه تجربی و از نوع مطالعات پی‌گیری بوده است. طرح این پژوهش شامل دو گروه آزمایش (به تعداد 24 نفر) و کنترل (به تعداد 24 نفر) است. این افراد دانشجویان کارشناسی ارشد رشته حسابداری بوده اند. از هر دو گروه پیش آزمون در خصوص مفاهیم مرتبط با حسابداری مدیریت گرفته شد. در مرحله بعد دانشجویان گروه کنترل اقدام به مطالعه با استفاده از کتاب مبتنی بر متن و دانشجویان گروه آزمایشی از نگاره های مفهومی برای یادگیری استفاده نمودند. در مرحله آخر مجدداً دو گروه مورد آزمون قرار گرفتند و نتایج با هم مقایسه شد. یافته های پژوهش نشان داد که میانگین نمره دانشجویان حسابداری آموزش دیده با استفاده از کتاب مبتنی بر نگاره های مفهومی از نمرات دانشجویان مطالعه کرده از روی کتاب های مبتنی بر متن بیشتر است. از آنجائیکه نگاره های مفهومی به یادگیری معنی وار مفاهیم پیچیده کمک می کنند به استادان و دانشجویان پیشنهاد می شود از این شیوه یادگیری و آموزش به صورت گسترده تری استفاده نمایند.
The main issue of this research is to find a solution for the effective and long-term learning of accounting concepts and its aim is to compare the learning rate of accounting students trained using the book based on concept mapping and students who have studied text-based books. This is an applied, semi experimental and follow-up study. The research plan consists of two experimental groups (24 participator) and a control group (24 participator). These participator were master students in accounting. From both groups, the pre-test was taken on the management accounting. In the next step, the control group students used the text-based study and the students of the experimental group used conceptual maps for learning. In the last stage, two groups were tested and the results were compared. The findings showed that the average score of trained accounting students using concept mapping are more than students who studied books based on text. As concept mapping help meaningful learning of complex concepts, it is suggested that professors and students use this method of learning and teaching more extensively.
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