Antecedents Impacting on Achievement of Using Problem-Based Pedagogy for Student’s Learning on Auditing Course

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Arus Kongrungchok
Thikamporn Thaweedech
Suwatjana Thammachot


In order to develop pedagogical technique for the effective achievement of student’s learning on auditing course.  The primary objective was to investigate the factors that accounting students in Suratthani Rajabhat University have always failed to learn on auditing course. Questionnaires (102 respondents) and semi-structured interviews (15 respondents) were used for collecting data from undergraduate accounting students.  Statistical techniques, which are descriptive, Pearson correlation coefficient, and multiple regression analysis, were employed to analyze questionnaires.  The content analysis was used for analyzing interview data by using a phenomenological research approach.  The result of research revealed that insufficient skills, knowledge and experiences; insufficient practical training on auditing cases; insufficient IT learning equipments; inappropriate classroom environments; and inappropriate pedagogical methods have been importantly caused for the ineffective student’s learning on auditing course, especially a lack of student’s competencies in terms of the basic knowledge of the financial reporting standard and the suitable auditing knowledge, skills and experiences in parts of audit techniques, test of control, audit working papers, and audit reports.  At the same time, accounting student’s competencies, practical training on auditing cases, pedagogical methods, IT learning equipments, and classroom environments have positively had direct relationships and patently influenced the achievement of student’s learning on auditing course at the significance level of 0.01.  Many problems on student’s learning on auditing course must have been solved for more effective schooling in the future when those have always been supported by related parties.


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