شناسایی و رتبه‌بندی روش‌های یادگیری فعال در آموزش حسابداری با استفاده از فرآیند تحلیل سلسله مراتبی فازی (Fuzzy AHP)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسـابداری، دانشـکده اقتصـاد، مـدیریت و علـوم اجتمـاعی، دانشـگاه شـیراز، شـیراز، ایـران.

2 استادیار، گروه حسابداری، مجتمع آموزش عالی بافت، دانشگاه شهید باهنر کرمان، کرمان، ایران

چکیده

هدف: هدف اصلی این پژوهش تعیین روش‌های یادگیری فعال در آموزش حسابداری و رتبه‌بندی آن‌ها با استفاده از فرآیند تحلیل سلسله مراتبی فازی است.
روش: روش‌های یادگیری فعال در آموزش حسابداری با استفاده از بررسی کتابخانه‌ای شناسایی و در یازده روش طبقه‌بندی‌ و بر اساس الگوی تحلیل سلسله مراتبی فازی، توسط آزمودنی‌ها رتبه‌بندی شدند. سپس بین رتبه‌های موجود قبل از استفاده از این الگو و بعد از آن، مقایسه‌ تطبیقی صورت گرفت تا تفاوت‌های احتمالی مشخص شود. جامعه آماری پژوهش استادان رشته حسابداری و روش جمع‌آوری داده‌ها از طریق پرسشنامه است.
یافته‌ها: یافته‌ها نشان می‌دهد که بر اساس فرایند رتبه‌بندی تحلیل سلسله مراتبی فازی، روش‌های حل مسئله توسط دانشجویان به صورت جداگانه در کلاس، سخنرانی اصلاح شده، پرسش‌های شفاهی از دانشجویان، کوییزهای کلاسی و حل مسئله در قالب گروه‌های کوچک در کلاس بالاترین رتبه را دارند. افزون بر این، بین رتبه‌بندی روش‌های یادگیری فعال در آموزش حسابداری قبل از استفاده از الگوی فرایند تحلیل سلسله مراتبی فازی و بعد از آن تفاوت معناداری وجود دارد.
نتیجه‌گیری: براساس نتایج پژوهش، می‌توان گفت استفاده از روش‌های یادگیری فعال منجر به اثربخشی آموزش در رشته حسابداری می‌گردد.
دانش‌‌افزایی: انتظار می‌رود روش‌های شناسایی شده در این پژوهش منجر به بهبود آموزش موثر در رشته حسابداری گردد و در نتیجه فاصله بین نیازهای جامعه و مهارت حسابداران کاهش یابد. همچنین نتایج این پژوهش می‌تواند به کمیته برنامه‌ریزی رشته حسابداری، استادان این رشته و کمیته‌های آموزشی دانشگاه‌ها به منظور ارتقای کیفیت آموزشی خصوصاً در رشته حسابداری کمک شایانی نماید.

کلیدواژه‌ها


عنوان مقاله [English]

Identify and Ranking Active Learning Methods in Accounting Education Using the Fuzzy Analysis Hierarchy Process

نویسندگان [English]

  • Navid Reza Namazi 1
  • Tabandeh Salehi 2
2 Assistant Professor, Department of Accounting, Baft Higher Education Center, Shahid Bahonar University of Kerman, Kerman, Iran
چکیده [English]

Purpose: The main purpose of this study is to identify the active learning methods in accounting education and ranking them using the Fuzzy Analysis Hierarchy Process (AHP).
Methodology: Active learning methods in accounting education were identified using a library review and were classified into eleven methods and were ranked by the subjects according to the Fuzzy AHP. Then, a comparative comparison was made between the existing rankings before and after using this process to determine possible differences. The statistical population of the study includes professors of accounting and the data collection method is through a questionnaire.
Results: The results showed that according to the Fuzzy analysis hierarchy process ranking, problem solving methods by students separately in the classroom, modified lectures, oral questions from students, class quizzes and problem solving in small groups in the classroom have the highest rank. In addition, there is a significant difference between the ranking of active learning methods in accounting education before using the Fuzzy AHP and after.
Conclusion: Based on the results of the research, it can be said that the use of active learning methods leads to the effectiveness of education in the field of accounting.
Contribution: It is expected that the methods identified in this study will lead to the improvement of effective education in the field of accounting and reduce the gap between the needs of society and the skills of accountants. These results can help the planning committee of the accounting field, the professors of this field and the educational committees of the universities in order to improve the quality of education, especially in the field of accounting.

کلیدواژه‌ها [English]

  • Accounting education
  • Active learning
  • Fazzy Analysis Hierarchy Process
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