Open Access Thesis
Marshalltown Community College--Curricula; Accounting--Study and teaching; Audio-visual education; Audio-visual materials; Education--Curricula;
The purposes of this study were: (1) to develop Audio-Visual-Tutorial (AVT) materials to supplement the teaching of Accounting I at the community college level and (2) to compare the results obtained in an experimental group using two units of AVT materials with a control group attending regular lecture sessions.
The AVT slide and tape presentation was developed during the spring and summer of 1971. These materials were tried out with students enrolled in Accounting I at Marshalltown Community College during the fall semester of 1971 and by students enrolled in Accounting I at the University of Northern Iowa the summer of 1972. The materials were then revised on the basis of information derived from the pilot study.
Two units (II and V) of the revised materials were tested at Marshalltown Community College during the fall semester of 1972. The control group was composed of students enrolled in Accounting I who attended three discussion classes and one lecture class a week. The experimental group attended three discussion classes a week and used the AVT materials in the Instructional Materials Center (IMC) lab instead of attending the lecture class.
The American Institute of Certified Public Accountants (AICPA) Orientation test was administered to all participants in the study. Fifty-point standardized tests, published by the textbook publisher, were used as the pretest and posttest for the two units tested.
The AICPA Orientation test, Form E, indicated that the aptitude of the students enrolled in Accounting I at Marshalltown Community College was similar to a national sample of first-year students enrolled in beginning accounting courses, who took the same test.
Using the t test appropriate for independent means of groups, the comparison of scores between the control group and experimental group were found to indicate no significant difference on the AICPA Orientation test, the raw scores of the pretest and posttest for both units, and gain scores in pretest to posttest of both units.
Using the t test appropriate to related or correlated means, the gain scores of the control and the experimental group from the pretest to the posttest of both units indicated a significant difference at the .01 level.
The data generated in the study indicated the following:
The students in Accounting I who received instruction using the AVT materials and lab achieved as well as the students who attended the regular lecture section. Although there was no statistically significant difference, the student's mean gain scores for Unit V were slightly higher for the experimental group.
Increased enrollment in Accounting I could be handled by substitution of the AVT materials and lab for the lecture. The lab would allow more students to enroll and would give them more flexibility in selecting their class time.
In summary, it would appear that the AVT materials developed and tested made as great a contribution to the learning of selected Accounting I principles and concepts as did the lecture method of instruction.
Year of Submission
Specialist in Education
Business Education and Office Administration
Edwin J. Weber
1 PDF file (111 pages)
©1974 Lyle R. Niemeyer
Niemeyer, Lyle R., "The Development and Testing of Audio-Visual-Tutorial Materials as One Method to Assist in the Teaching of Basic Accounting Principles and Concepts at Marshalltown Community College" (1974). Dissertations and Theses @ UNI. 1577.