A Design and Experiment for Principle-based Teaching Materials for Accounting at Colleges of Technology in Taiwan

The purpose of this study was to design principle-based teaching materials for accounting and evaluate the learning effects. The participants were 159 freshmen from two colleges of technology. Findings indicate the principle-based teaching materials for accounting gained significantly higher performance than the transaction-based teaching materials for accounting, which means the principle-based teaching materials were useful in developing student accounting concepts, as well as analysis and integration skills. For low achievement students, we also found the principle-based teaching materials gained significantly higher performance than the transaction-based teaching materials. This finding was valuable for accounting teachers because improving the performance of low achievement students was a very important issue for them. Based on these findings, the researcher provided further discussion and suggestions for future accounting education and research.