Development Academic Achievement of Accounting Students from Problem-Based Learning in Strategic Cost Management Course

Abstract

         The purposes of this research were to 1) compare academic achievement of students before and after learning with the problem-based learning approach in the Strategic Cost Management Course, 2) study students’ satisfaction toward the problem-based instruction approach in the Strategic Cost Management Course and 3) qualitatively and effectively develop the course contents for the Strategic Cost Management Course. The research sample was purposively chosen from 115 accounting students who enrolling Managerial Accounting Course in the second semester of academic year 2020, at Rajamangala University of Technology Lanna Tak. The research instruments consisted of the learning achievement tests, the satisfaction survey with the index of consistency (IOC) at 0.73-0.90, and the quality assessment form of the Strategic Cost Management textbook with the index of consistency (IOC) at 0.70-0.95, the difficulty index (p) at 0.32-0.84, the discrimination (r) at 0.20-0.70, and the reliability by alpha coefficient at 0.85. The use of statistics for data analysis included mean, standard deviation, and dependent sample (t-test). The result found that 1) the academic achievement of students after learning with the use of the problem-based learning textbook increased at a significance level of 0.01, 2) the students were satisfied in the use of problem-based instructional approach at high level in overall ( = 4.60, S.D. = 0.67). and 3) the development of textbook applying the content assessment was at good level in overall ( = 4.48, S.D. = 0.32) and the Efficiency of Process/Efficiency of Products (E1/E2) was 83.67/82.54 which deemed qualified for the determined criterion standard. Thus, the research findings can be applied as a prototype for running good practice in learning and teaching in accordance with the National Educational Strategies B.E. 2560-2579 and the instructional challenge in 21st century.