Problem-based Learning (PBL) is an instructional method that focuses on problem-solving as a way of acquiring knowledge. PBL had been promoted as an effective learning approach as it promotes critical thinking and encourages students to use self-directed learning skills in the quest for solutions. However, while a number of medical education studies have found a positive impact of PBL on students’ academic performance, there is a lack of studies that focus on the usefulness of PBL for students majoring in accountancy studies. This study is motivated to see the extent to which PBL increases students’ learning in two financial accounting courses, namely Financial Accounting 1 (FAR110) and Financial Accounting 2 (FAR160) which was conducted at Universiti Teknologi MARA (UiTM) Sabah. In both the FAR110 and FAR160, PBL was used as the teaching and learning methods and also as an assessment tool. In order to achieve the research objective, secondary data comprising students’ marks in PBL and their final examination results for both accounting courses were obtained from 177 students. Pearson correlation analysis was performed to examine the relationship between students’ marks in the PBL assessments and the final examination results for both courses. The results show a significant, although weak, correlation (r=0.234) between PBL marks and the final examination results for FAR110 but no correlation was found for FAR160. The study suggests that the duration of PBL implementation, student commitments and teaching style adopted by lecturer are factors that may have contributed to the inconsistent results.
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In-Text Citation: (Ebun, Darussamin, & Safihie, 2018)
To Cite this Article: Ebun, A., Darussamin, A. M., & Safihie, S. F. M. (2018). Problem based Learning: A Pedagogical Approach to Learning in Accounting. International Journal of Academic Research in Business and Social Sciences, 8(10), 729–738.
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