KEMAHIRAN BERFIKIR ARAS TINGGI

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TEACHING EFFECTIVENESS MODERN METHOD VERSUS TRADITIONAL METHOD IN ACCOUNTING PRINCIPLE SUBJECT SUB TOPIC OF PREPARATION

OF FINANCIAL STATEMENTS

BY

FARAWAHIDA BINTI ABDUL JALIL

M20122001445

ABSTRACT

A minor study was conducted to examine the effectiveness of modern teaching methods than

traditional methods in subjects Accounting Principles in sub topic preparation of financial

statements. It also helps researchers to find out whether the modern methods can be carried out

to form the subject of a long calculation. This study was conducted at the Sekolah Menengah

Kebangsaan Hutan Melintang, Perak and involves only three female students. Methods used now

to hear and write and the centrality of the teacher alone. Through modern teaching methods are

student centered teaching and the use of diagrams, mind maps etc. used maximally.

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INTRODUCTION

1.1 Background Of The Research

A minor study is made to improve their teaching methods more effective. In addition, this

study was conducted to examine the effectiveness of modern teaching methods than traditional

methods among students taking subjects Accounting Principles. This is because the subjects

Accounting Principles are more focused on the calculation and preparation of Financial

Statements. Researcher also wanted to see if the time taken by students to answer questions

using both types of method is faster or otherwise.

1.2 Purpose Of The Research

The main purpose of this study was to examine the effectiveness of the use of modern

teaching methods than traditional methods to teach Accounting Principles in the sub-topic of

Preparation of Financial Statements. The time was taken by students to answer questions also

dealt with more quickly whether or not to use both methods.

1.3 Problem Statement

Students often complain when requested make exercise for subtitles financial statements.

It is quite difficult and take a long time to answer and difficult to detect errors early. Thus,

students would be able to detect errors after the statement is completed. By using modern

methods, difficulty completing the financial statements will be minimized and the time to

prepare the financial statements will also be shortened and errors will be detected early.

1.4 Research Objectives

In this study there were a number of objectives to be achieved. It is

- Looking at the differences in the use of traditional teaching methods and modern methods

- Looking at the effectiveness of using modern methods than traditional methods

- See if there is an improvement scores achieved by students in the use of modern methods

- proves that time can be saved by using modern methods

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LITERATURE REVIEW

2.1 Introduction of Traditional Method and Modern Method

These days we have great possibilities in what a teacher can do with his or her students,

in terms of teaching methods, seating arrangement, visual aids, etc. With this freedom in

teaching, we have as well an enormous number of ideas to use in our classrooms. A young

teacher is discovering a great number of new ideas and activities all the time. However, since the

time of our students is precious, one of the teacher’s crucial tasks is to compare, analyze and

evaluate the methods they use in order to motivate the students and to make the learning as

effective as possible.

2.2 Traditional method

The traditional approach to teaching, as ancient as formal teaching itself, involves the

directed flow of information from teacher as sage to student as receptacle. How effective this

transmission has been can then be tested by posing various exercises to the student. Too often,

however, what are actually tested are the student’s pattern-matching abilities. Too often, also,

what appears as excellent teaching actually turns out to be facilitated pattern-matching.

Traditional teaching is classroom-based and consists of lectures and direct instructions conducted

by the teacher. This teacher-centered method emphasizes learning through the teacher’s guidance

at all times. Students are expected to listen to lectures and learn from them. Teachers talk to the

students about the subject matter and expect them to learn everything through the lectures held in

the classroom.

Traditional teaching is concerned with the teacher being the controller of the learning

environment. Power and responsibility are held by the teacher and they play the role of instructor

(in the form of lectures) and decision maker (in regards to curriculum content and specific

outcomes). They regard students as having 'knowledge holes' that need to be filled with

information. In short, the traditional teacher views that it is the teacher that causes learning to

occur (Novak, 1998).3


Traditional methodology is based largely on a reduction of the integrated process of using

a foreign language into sub-sets of discrete skills and areas of knowledge. It is largely a

functional procedure which focuses on skills and areas of knowledge in isolation.

The traditional method puts the responsibility for teaching and learning mainly on the

teacher and it is believed that if students are present in the lesson and listen to the teacher’s

explanations and examples, they will be able to use the knowledge.

2.3 Modern Method (Critical thinking)

During the past several decades, critical thinking has became ubiquitous presence in

educational program at all levels of instruction. Critical thinking is a form of higher order

thinking (HOTs) consciously controlled reflective thought that draw on, but can be distinguished

lower order cognitive processes like perception, attention and memory (Smith 2003).

Micheal et al (1987) Critical thinking is the intellectually disciplined process of actively

and skillfully conceptualizing, applying, analyzing, synthesizing, and/or evaluating information

gathered from, or generated by, observation, experience, reflection, reasoning, or

communication, as a guide to belief and action. In its exemplary form, it is based on universal

intellectual values that transcend subject matter divisions: clarity, accuracy, precision,

consistency, relevance, sound evidence, good reasons, depth, breadth, and fairness.

Critical thinking is self-guided, self-disciplined thinking which attempts to reason at the

highest level of quality in a fair-minded way. People, who think critically, consistently attempt

to live rationally, reasonably, empathically. They are keenly aware of the inherently flawed

nature of human thinking when left unchecked. They use the intellectual tools that critical

thinking offers – concepts and principles that enable them to analyze, assess, and improve

thinking. They work diligently to develop the intellectual virtues of intellectual integrity,

intellectual humility, intellectual civility, intellectual empathy, intellectual sense of justice and

confidence in reason (Edward 1941).

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2.4 Differences between Traditional Method and Modern Method

Bil Element Traditional Method Modern Method

1 Main Objective High test scores, grades,

graduation.

Learning, retention,

accumulation of valuable

knowledge & skills

2 Learning Teacher-centered instruction and

focus on teaching not learning

Student-centered instruction

and focus on learning not

teaching

3 Content Memorization of facts, objective

information; Correct knowledge

is paramount

Understanding the facts,

application of facts, analysis,

evaluation, Innovation;

Critical thinking is paramount

4 Teaching

methods

Traditional education

emphasizes:

Direct instruction and

lectures

Seatwork

Students learn through

listening an observation.

Modern education

emphasizes:

Hands-on activities

Student-led discovery

Group activities.

5 Classroom Students matched by age, and

possibly also by ability. All

students in a classroom are

taught the same material.

Students dynamically grouped

by interest or ability for each

subject, with the possibility of

different groups each hour of

the day.

6 Materials Instruction based on textbooks,

lectures, Instruction based on

textbooks, lectures, and

Project-based instruction

using any available resource

including Internet, library and

5

http://en.wikipedia.org/wiki/Direct_instruction

http://en.wikipedia.org/w/index.php?title=Seatwork&action=edit&redlink=1


individual written assignments. outside experts.

7 Student and

teacher

relationship

Students often address teachers

formally by their last names.

The teacher is considered a

respected role model in the

community. Students should

obey the teacher.

Students and teachers may

work together as

collaborators.

8 Social aspects Focus on independent learning.

Socializing largely discouraged

except for extracurricular

activities and teamwork-based

projects.

Significant attention to social

development, including

teamwork, interpersonal

relationships, and self-

awareness.

METHODOLOGY

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3.1 Introduction

The study was conducted among students taking subjects Accounting Principles. It did

quantitatively. Data collected through the biodata and student achievement yardstick

effectiveness of the methods used. Testing is done in a sequence that is the same question to the

same student on the same day but using different methods. The differences are expected to be

available to the scores achieved by the students and the time taken by students to solve the

questions.

3.2 Sampling

The study was conducted at Sekolah Menengah Kebangsaan Hutan Melintang, Perak.

The sample consisted of three students consisting of form 4 students of subjects took Accounting

Principles. The sample also consists of all the girls. After researcher conducting classes using

traditional approach such as presenting, reading and writing and modern approach such as using

mind map, internet, diagram and computer graphic, minor test was given to students to test their

understanding in sub topic Financial Statement.

List of respondents are as follow:

Table 3.2: List of Respondents

Students No Of Student

Male 0

Female 3

TOTAL 3

3.3 Data Collection

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Teaching and learning occur within 80 minutes. In this study, two types of methods

used the traditional method: the method often used by teachers in the classroom (writing and

listening) and modern method that uses the approach of thinking skills critically and creatively.

40 minutes of the first students taught using traditional methods and 40 minutes were still in the

same title, but use creative and critical approach.

In using the creative and critical thinking skills of selected techniques are Parts Whole

Relationship diagram. At first, the teacher has to teach students how to use these diagrams. Sub

topic is more concise and easier for students chosen to apply to the sub topic truth. The sub

topic for beginning is Source Document. Once the teacher is satisfied, then students are allowed

to apply Parts Whole Relationship diagram to the actual sub topic. It is the Financial Statements.

In this sub topic, students were asked to make a fraction accounts involved with the Financial

Statements of Commercial Accounts, Profit and Loss Account and Balance Sheet. Under each

account there are items that need to be listed. Students have the right to categorize each item as if

one, it will result in financial statements is wrong.

In using the CCT, students more clearly and know whether the items included were right

or wrong. Errors can also be traced from the beginning and allow students to take the time to

answer more quickly than it should. Using traditional methods students will often take 60

minutes or an hour to settle the question. But using the CCT student only takes 40 to 45 minutes

to solve the question.

FINDING

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4.1 Data analysis

Table 4.1 below shows the student's name, class and the marks they achieve using traditional

teaching methods. Total score for this question is 25 marks Two students gets a score of 14

marks and a another student get 16 marks. The time taken by students to answer these questions

is 60-80 minutes. Time should be taken by the student is supposed to be 35-40 minutes. Question

of the financial statements will be shaped in paper 2 subjects Accounting Principles and full

marks for paper 2 is 100 marks. Question of the financial statements is a question that must be

answered by the students. Graph 4.2 shows the time taken by students to answer questions using

traditional methods.

BIL NAME OF STUDENT CLASS MARKS ON TRADISIONAL METHOD

1 FATIN NORHAFIZAH BINTI MAHPOD

4 AL BUKHARI 16/25

2 NURUL SYAFIQAH BINTI MOHAMAD ISMAIL

4 ROSELLA 14/25

3 SARAH ATIQAH BINTI JAMIL 4 ROSELLA 14/25

Table 4.1: Students List with Their Marks on Traditional Method

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Graph 4.2: The time taken by students to answer questions using traditional methods.

Table 4.3 shows the difference in the marks achieved by the three students after the use of

modern teaching methods. The table also shows the time taken by each student to answer this

question. The difference scores and the time taken can be an effective yardstick to compare the

two methods used. Marks a significant difference compared to the first student to gets additional

scores by 8 marks and the second and third student gets marks increased by 11 marks The time

taken by students more efficient than traditional methods. Saving time can be used wisely by the

students to complete two more questions and 2 compulsory choice questions. Amounting to 5

questions and contribute to the overall score of 60%. This is because an objective one paper

contributed to a 40% marks. But when are mixed both paper produces 100% score.

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BIL NAME OF STUDENT TIME TAKEN MARKS

TRADISIONALMETHOD

MODERN METHOD

1 FATIN NORHAFIZAH BINTI MAHPOD

40 MINUTE 16/25 24/25

2 NURUL SYAFIQAH BINTI MOHAMAD ISMAIL

47 MINUTE 14/25 25/25

3 SARAH ATIQAH BINTI JAMIL 42 MINUTE 14/25 25/25

Table 4.2: Comparison of marks on traditional and modern method includes their time taken for answer the complete question.

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DISCUSSION, CONCLUSION AND IMPLICATION

5.1 Advantages of Modern Method

When have run both the teaching methods of traditional teaching methods and modern

methods (CCT), some results can be displayed through a number of aspects. The first aspect is

the effectiveness through student achievement, and the time taken to answer. In addition, the

advantages and disadvantages can be identified more clearly. Improvements have also been

analyzed for a selected title more suited to modern methods.

Among the advantages of using modern methods are more students play a major role in

which teachers become facilitator very helpful. Students are more confident and self-motivated

because the question studied from beginning to end. All processes are determined by the students

themselves with the help of teachers to ensure that the measures carried out thoroughly and

accurately. Moreover, by using the part-wholes diagram student can see the way that financial

statements prepared indirectly they understand the needs of the financial statements. Preparing

financial statements requires the understanding and confidence by students as feeling anxious

that there would cause the financial statements are not perfect and accurate.

Among other things, the time is an important factor in answering the questions. With the

use of modern methods is to save students time in answering this question. This is because

students have greater confidence and knowledge has been mastered and then launched a task

these students. The lack of discussion during the question be answered lead time can be saved.

This is because the negotiations were initiated at the beginning of the session and basic skills

students have been strengthened when students first understand this topic.

Marks obtained by the students are also better than traditional methods. This is because

the students use the diagram to categorize all items. When the process is right, then the answer is

correct indirectly. The diagram provided very helpful for students if errors do students from the

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beginning have known it. Students will be excited to see their answers correct and balance.

Balanced means data debits and credits are equal

5.2 Conclusion

Not all sub topics appropriate use of modern methods. Some the topics require traditional

teaching methods. Compatibility is determined by the teacher because the teacher will plan how

it is done with the objective that the student is able to participate in classroom engagement and

level of thought they should.

5.2.1 Limitation of the research

However, there are constraints faced by teachers in the course of this study. Among the

students who are present during this study was moderate among students in academic

achievement in accounting principle. Teachers are not able to estimate if the teaching is done in

real classrooms and engage students who are weak will the result remains the same or vice versa.

In addition, factors such as time taken by the student may vary according to the speed of student

writing. Also, when reviewed many sub topics in subjects inappropriate accounting principles

using the diagram because too many calculations. If it is used, it is right at the first session as

intended to strengthen students' understanding and shorter questions.

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STUDENTS INVOLVED IN THIS STUDY

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OVERVIEW OF TEACHERS HOW TO USE DIAGRAM


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Students try using diagram after given brief


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REFERENCES

Edward M. Glaser (1941), An Experiment in the Development of Critical Thinking, Teacher’s College, Columbia University

Gerald F. Smith (2003), Beyond Critical Thinking And Decision Making: Teaching Business Student’s How To Think, Journal Of Management Education, Vol.27 No.1 University Of Nothern Iowa, Sage Publication

Michael Scriven & Richard Pau(1987), presented at the 8th Annual International Conference on Critical Thinking and Education Reform, Summer.

Novak, J. D. (1998). Learning, creating and using knowledge: Concept maps as facilitative toolsin schools and corporations. Hillsdale, NJ: Lawrence Erlbaum.

http://ehlt.flinders.edu.au/education/DLiT/2002/environs/scott/tradteac.htm

http://arzelonline.wordpress.com/2012/06/25/are-traditional-teaching-methods-still-effective/

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http://arzelonline.wordpress.com/2012/06/25/are-traditional-teaching-methods-still-effective/

http://ehlt.flinders.edu.au/education/DLiT/2002/environs/scott/tradteac.htm

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