Exploring Deep Approach to Learning for Accounting through ICT-Supported Learning Environment in Malaysian Secondary Schools: A Preliminary Study

Abstract

Under the commitment of the Malaysian Ministry of Education to transform the curriculum and assessment of Principles of Accounting in secondary schools where deep approach to learning is critical for attaining quality learning outcomes, this preliminary study aims to assess the instrument used to measure students’ approaches to learning for Principles of Accounting and perceptions of ICT-supported learning environment. It also aims to explore the current status of students in terms of these two variables, and their relationship. A total of 33 secondary school students who are studying Principles of Accounting in an ICT-supported learning environment participated in this study. They responded to the questionnaire which consists of the subscales of Deep Approach, Surface Approach that measure students’ approaches to learning, as well as subscales of Student Cohesiveness, Teacher Support, Cooperation, Involvement, Investigation, Task Orientation, Computer Usage, and Appropriate Assessment that assess for perceptions of ICT-supported learning environment. The findings indicate that the measures for Surface Approach need to be refined as it only obtained a satisfactory level of reliability value compared to other subscales. The descriptive statistics findings reveal that students exhibited higher deep approach than surface approach to learning. They also showed a rather low score in Appropriate Assessment which may reflect a more fact-and memory oriented assessment was perceived. Further Pearson correlation analysis suggests that Teacher Support and Computer Usage are the main variables to be significantly related to Deep Approach. They are simultaneously associated with other subscales of perceptions such as Student Cohesiveness, Cooperation, Involvement, Investigation, and Task Orientation that are also significantly related to Deep Approach. In addition, most of the subscales of perceptions are related to Deep Approach except Appropriate Assessment. This suggests that the perceived fact and memory-oriented assessment was not significantly associated with Deep Approach.