Developing and Testing the Efficiency of Smart Books in the AI: Artificial Intelligence Era for Blended Learning in the Course of Management Accounting on Decision Making

Main Article Content

Wanrudee Suksanguan
Phatnatcha Chotkunakitti
Pimonwan Tripattanasit


This Article aimed to study (1) develop the smart book on Management Accounting for blended learning; (2) assess the learning achievement of the learners who learn with the smart books by themselves; (3) assess the learning achievement of the learners who learn with traditional methods; (4) compare the change rate of the during-study score and the post-study score of the learners who learn with the smart books and the learners who learn with the traditional books;  (5) assess the efficiency of the smart books by using 80/80 criteria; and (6) assess the satisfaction of the learners with the smart book. This research is in the Quasi–experimental format. Various methods such as smart books, traditional books, learning management systems, tests, and questionnaires are used to gather data. The data is then analyzed using statistical measures such as mean, standard deviation, and t-test. The result of the research found that 1) the smart books are practical; 2) the learning achievement during studying and after studying of the learners who learn with the smart books by themselves is 95/90; 3) the learning achievement of the learners who learn with the traditional books is 50.50/47.55; 4) the change rates of during studying and after studying of the learners learning with the smart books and those who learn with traditional books are not significantly different;  5) the smart books are efficient based on 80/80 criteria, and 6) the average of the learners’ satisfaction is high till the highest level. Overall opinions are that the learning materials are very good, and the cartoon is fun and easy to understand. These make them feel interested to learn. The learners are also appreciated to gain more knowledge on both worldly and religious aspects.

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Suksanguan, W., Chotkunakitti, P., & Tripattanasit, P. (2023). Developing and Testing the Efficiency of Smart Books in the AI: Artificial Intelligence Era for Blended Learning in the Course of Management Accounting on Decision Making. Journal of Arts Management, 7(4), 1581–1599. Retrieved from
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