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Abstract

Double entry bookkeeping (DEB) and the rules of debit and credit (RDC) are first contained in a mathematical book. Using this basic premise, this study develops a mathematics-based teaching model (MBTM) and examines its impact on instructors’ financial accounting performance. This study employed a quasi-experimental method with 43 accounting instructors as participants. The findings indicate that the implementation of the MBTM resulted in a significant improvement in instructors' performance. Furthermore, the teaching experience had a positive effect on instructor performance, particularly when combined with the MBTM approach. Previous empirical research has aimed to compare traditional (preparer) and innovative (user) teaching approaches for the introductory accounting course. In line with this objective, the present empirical study introduces the MBTM as an innovative teaching model and assesses its effectiveness. This study is the first of its kind to implement the innovative mathematics-based teaching model (MBTM) specifically designed based on the history of accounting. It is worth noting that the study also utilized accounting instructors as research subjects, a less commonly employed approach in previous research endeavors.

Bahasa Abstract

Pembukuan berpasangan (Double entry bookkeeping) dan aturan debit dan kredit (rules of debit and credit) pertama kali dimuat dalam buku matematika. Berdasarkan premis dasar ini, penelitian mengembangkan model pengajaran berbasis matematika (mathematics-based teaching model/MBTM) dan menguji dampaknya terhadap kinerja instruktur akuntansi keuangan. Penelitian ini menggunakan metode eksperimen kuasi dengan melibatkan 43 orang instruktur akuntansi sebagai partisipan. Temuan menunjukkan bahwa implementasi MBTM menghasilkan peningkatan yang signifikan dalam kinerja instruktur. Selain itu, pengalaman mengajar memiliki efek positif pada kinerja instruktur, khususnya jika digabungkan dengan pendekatan MBTM. Penelitian empiris sebelumnya bertujuan untuk membandingkan pendekatan pengajaran tradisional (penyusun) dan inovatif (pengguna) untuk mata pelajaran pertama dalam akuntansi. Sejalan dengan tujuan ini, penelitian empiris ini mengusulkan MBTM sebagai model pengajaran yang inovatif dan menguji keefektifannya. Penelitian ini adalah yang pertama menerapkan model pengajaran MBTM yang dirancang khusus berdasarkan sejarah akuntansi. Perlu dicatat bahwa penelitian ini juga menggunakan instruktur akuntansi sebagai subjek penelitian, pendekatan yang jarang digunakan dalam upaya penelitian sebelumnya.

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