Utilization of Bloom's Mastery Learning to Teach Introductory Accounting

Abstract

This study was designed to investigate the hypotheses that a mastery learning method in teaching introductory accounting would (1) increase accounting achievement scores, (2) reduce dropout rate, and (3) cancel out the effects of previous knowledge of accounting upon subsequent performance.

Differences between control and experimental groups in midcourse summative examinations and final examinations were so small that the null hypotheses with respect to achievement and dropout rate could not be rejected.

There was some evidence that prior accounting knowledge, contrary to expectation, did correlate with achievement as measured by midcourse summative tests one and two. There was not a significant correlation between prior accounting knowledge and the two final examinations. This last finding (re the final examinations) gave partial support to hypothesis three.

Despite these findings, the writer still believes Bloom's message that both teaching and learning are alterable and that the effort to develop and use more effective teaching-learning strategies is the central task to higher education for both teachers and learners.