The Results of Learning Managerial Accounting on “Activity Based Costing” by Organizing Activities with the Cooperative Learning Technique STAD of the 3rd Year Students in Marketing, Faculty of Management Science, Ubon Ratchathani University

Abstract

The purpose of this research was threefold: to develop a lesson plan on the topic “activity-based costing” using activities based on the cooperative learning STAD techniques for 3^rd year marketing students with the expected efficiency rate of 80/80, to identify the effectiveness index of the lesson plan and 3) examine students' satisfaction with group learning activities based on the STAD techniques. The participants were 3^rd year students enrolled in the second semester of the academic year 2016, from the Faculty of Management Science, Ubon Ratchathani University. They were recruited by purposive sampling. The instruments used in this study were: a lesson plan developed based on the STAD techniques aiming to teach the topic “activity-based costing”,  a four-choice achievement  test with 20 items, (3) a one-item written quiz, a group behavioral assessment and a survey of students’ satisfaction with the group learning activities used in the study. The statistics used for data analysis were percentages, means, and standard deviations.  The research findings were as follows. The lesson plan had a 81.25/87.88 efficiency rate. The effectiveness index of the learning achievement was 0.79, indicating that the students made learning progress by 70 percent. Furthermore, overall the students rated their satisfaction with the learning activities as highest. It was found that learners who could explain the lesson to their classmates understood the lesson better. All students had a chance to practice social skills, allowing them to accept others’ opinions, help each other, and know how to solve problems. This is likely to be useful for them when entering the real work life.