The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification

Document Type : Research Paper


1 PhD Candidate, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.

2 Assistant Prof., Department of Accounting, Kangavar Branch, Islamic Azad University, Kangavar, Iran.

3 Assistant Prof., Department of Accounting, Razi University, Kermanshah, Iran.

4 Assistant Prof., Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.


Objective: The main purpose of this study is to investigate the effect of learning methods including STAD, JIGSAW and virtual education on achieving students' cognitive goals of financial statements based on Bloom's classification.
Methods: In this study, the extent of learning is divided according to Bloom's classification into six levels of knowledge, understanding, application, analysis, composition and evaluation. Pre-testing and post-testing techniques were used to collect data and analysis of covariance and Scheffe post-hoc test was utilized to examine the hypothesis. The statistical population of the study includes all students of accounting at Islamic Azad University of Jiroft, taking intermediate accounting 1 course, during the first and second semesters of the academic year 2019-2020. The study sample includes four intermediate accounting 1 course groups, namely 105 people (80 in three experimental groups and 25 in control groups), all four groups are taught by one of the researchers and the final grades of the students were considered as their learning index.
Results: The results of analysis of covariance showed that pre-testing scores did not have a significant effect on post-testing scores. On the other hand, the analysis of covariance significance level for knowledge, understanding, application and analysis in groups was zero; Therefore, it is proved that there is a significant difference between the post-testing scores (learning scores) of the groups in these four levels. The results of Scheffe test revealed that the learning methods of STAD and Jigsaw have a significant effect on students' learning levels; but there is no significant difference between virtual education and lecture classes.
Conclusion: These results generally indicate that current E-Learning programs are not of the required quality; but using the capacity of STAD and JIGSAW methods can provide a favorable context for learning and strengthening the dynamism and promoting the culture of teamwork among students.


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