Mnemonics: An Alternative Memory Enhancement Technique in Teaching Accounting Theories

Authors

  • Nor Kartini Mohd Rodzi
  • Norshimah Abdul Rahman
  • Nazirah Naiimi
  • Norizam Ahmad @Muhammad
  • Susilawani Ayob
  • Salwana Selamat

DOI:

https://doi.org/10.24191/ji.v16i1.367

Keywords:

Mnemonics, Acronym, Accounting Theories, Sustainability

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.

References

Abd Rahim, M. (2018). Another way of learning double entry in Accounting: The mnemonic approach. Accounting Bulletin, 1,13-18.
Azmi, M., Mohd Najmi, M., & Rouyan, N. (2016). A case study on the effects of mnemonics on English vocabulary. International Journal of Applied Lingustics & English Literature, 5(7),178.
Brown, R., & McNeil, D. (1966). The 'tip of the tongue' phenomenon. Journal of Verbal Learning and Verbal Behaviour, 5, 325-337.
Chan, L. (2000). An investigation of the effectiveness of mnemonic technique in the acquisition and retrieval of vocabulary by Chinese-Speaking form one student. 香港大學學位論文, 1-10.
DeLashmutt, K. (2007). A Study of the Role of Mnemonics in Learning Mathematics. Digital Commons. http://digitalcommons.unl.edu/mathmidsummative/19
Joyce, B. R., & Weil, M. (1986). Models of teaching. Prentice-Hall.
Kirkham, R. (2013). An approach to improving the learning experience for first year accounting curriculum. e-Journal of Business Education & Scholarship of Teaching, 7, (1), 74-81.
Laing, G. (2010). An empirical test of mnemonic devices to improve learning Elementary Accounting. Journal of Education for Business, 85(6), 349-358.
Levin, J., & Presley, M. (1985). Mnemonic vocabulary instruction: What's fact, what's fiction in R.F. Dillon (Ed). Individual differences in cognition, 2, 145-172.
Lloyd, C., & Abbey, A. (2009). Teaching elementary Accounting to non-Accounting majors. American Journal of Business Education, 2(2), 23-30.
Mastropieri, M., & Scruggs, T. (1989). Mnemonic instruction of LD students: A field-based evaluation. Learning Disability Quarterly, 12(2),119-125.
Mastropieri, M., Scruggs, T., Levin, J., Gaffney, ?. & McLoone, B. (1985). Mnemonic vocabulary instruction for learning disabled students. Learning Disability Quarterly, 8(1),57-63.
Merriam-Webster. (2019). Definition of memory. https://www.merriam-webster.com/dictionary/memory
Sekaran, U. (2000). Research methods for business: A skill business approach. John Wiley & Sons.
Syed Abdullah, S., Mohd Rodzi, N., Shaffee, N., Arus, J., Abd Rahim, M., & Abd Rahman, N. (2019). A qualitative study on memory aid kit (MAK) in enhancing the students' comprehension of Accounting theories. Proceedings of the Second International Conference on the Future of ASEAN(ICOFA 2017), 1 (pp. 419-426). Springer.
Terms, L. (2020). Mnemonic. https://literaryterms.net/mnemonic/
Toney-McLin, P. (2002). M&M: A new paradigm for teaching beginning accounting courses. Allied Academies International Conference Proceedings of the Academy of Accounting and Financial Studies,7, 95. Nashville.
United Nations Development Programme. (2019). Goal 4: Quality education. UNDP. https://www.undp.org/content/undp/en/home/sustainable-development-goals/goal-4-quality-education.html
Wailoo, B., & John, S. (2013). Educating the next generation of Business students. American Journal of Business Education, 6(3), 321-331.
Wang, A., & Thomas, M. (1996). Mnemonic instruction and gifted child. Roeper Review, 19, 104-06.
Yin, Y. (2012). Using mnemonic to facilitate the learning of Economics. International Journal of Academic Research in Business and Social Science, 2(1), 604-614.
Zarei, A., & Keysan, F. (2016). The effect of mnemonic and mapping techniques on L2 vocability learning. Applied Research on English Language, 5(1), 17-32.

Downloads

Published

2021-01-26

Most read articles by the same author(s)