Mnemonics: An Alternative Memory Enhancement Technique in Teaching Accounting Theories

Abstract

It is a belief that mnemonic will increase students’ understanding and thus, foster their academic performance. This study investigated the effectiveness of using mnemonics in teaching accounting theories for an intermediate financial accounting course. A sample of 96 accounting students enrolling the financial reporting course was chosen to take part in this study. The selected students were separated into 2 groups: M1 was with mnemonic training and M0 was without mnemonic training. The findings revealed that mnemonic is an effective technique in teaching accounting theories and enhancing student's ability to envisage and remember accounting concepts and theories. This is reinforced from finding that the average score index for students with mnemonic training was 4.985 higher than those without mnemonic training. In addition, the p-value for the dummy variable mnemonic training (p=.000) was very significant, suggesting that there was statistical evidence of a difference in average score index between the students with a mnemonic and no mnemonic training.

Kesan Teknik Mnemonik dan Pembelajaran Koperatif terhadap Pencapaian Pelajar Sekolah Luar Bandar dalam Pendaraban Indeks

“…Rajah 1: Jadual Pendaraban Indeks Penggunaan teknik mnemonik amat meluas dan merentasi pelbagai bidang contohnya, pembelajaran bahasa (Li & Tong, 2019;Maysoon & Mohammed, 2017;Rawendy et al, 2017;Ahmadi et al, 2020;Rasiban et al, 2019), perubatan (Cole et al, 2021;Jones & Guinea, 2017), perakaunan (Abd Rahim, 2018;Rodzi et al, 2021), sejarah (Khairuddin et al, 2023) dan dalam matematik dan sains (Ishak et al, 2021;Ng et al, 2023;Yahya et al, 2017).…”

“…Kajian ini mendapati pencapaian pelajar dalam kumpulan rawatan (TM+PK) jauh lebih baik berbanding kumpulan kawalan (TRAD) dalam penguasaan pendaraban indeks. Justeru, kajian ini menyokong dapatan kajian lepas (Ahmadi et al, 2020;Li & Tong, 2019;Rasiban et al, 2019;Rodzi et al, 2021;Khairuddin et al, 2023;Ng et al, 2023) tentang manfaat menggunakan teknik mnemonik dalam pengajaran dan pembelajaran topik yang abstrak seperti Pendaraban Indeks dalam Matematik menengah rendah. Penggunaan teknik mnemonik dalam suasana pembelajaran koperatif juga menambah keberkesanan perlaksanaan intervensi pengajaran dan pembelajaran tersebut.…”

Preliminary Study on Educational Game-based Learning Approach in Financial Accounting Course: Bicycle Accounting Classification Game

“…In addition, the symbol of bicycle was embedded as a mnemonic approach in a way to have a better understanding of the classification of accounts by referring to the two wheels of the bicycle that are in line with the dual aspect of bookkeeping. The previous studies indicate the use of mnemonic technique in accounting education to motivate students to learn (Toney-Mc Lin, 2002), to remember and recall information related to accounting double entry (Abd Rahim, 2018), to improve students reasoning skill (Laing, 2010) and to enhance teaching technique in accounting theories (Mohd Rodzi et al, 2021) and learning technique in accounting theories (Syed Abdullah et. al., 2019).…”