Ling-Ling Jing/ Lecturer Department of Marketing and Logistics Management National Penghu University of Science and Technology Taiwan

Transcription

1 IRACST International Journal of Commerce, Business and Management (IJCBM), ISSN: A Study of E-Learning Content in Accounting Course Ling-Ling Jing/ Lecturer Department of Marketing and Logistics Management National Penghu University of Science and Technology Taiwan Abstract In order to improve students learning effectiveness, Instructors adopt the computer-aided. However, a review of the literature indicates that an excess of e-learning materials can sometimes do more harms than benefit, since they put too many burdens on the learners. The purpose of this study is to investigate the learning effectiveness and cognitive load of e- learning content developed by the researcher. The quasiexperimental unequal group design was applied in this study. Two classes of freshmen students were recruited, they were assigned to experimental group and control group. Both groups conducted an experiment three hours per week lasting for eighteen weeks. The data analyzed were collected from the students test scores, questionnaire responses. The results support that e-learning materials benefits students learning performance. Keywords- e-learning materials; cognitive load; learning effectiveness. I. INTRODUCTION Rapid development of information technology has gradually changed people s communication behavior. Knowledge dissemination, reorganization and collection of teaching materials, design and dissemination of handouts, teachers instructional methods in class, evaluation on students learning and instructional effectiveness, and communication behavior of interaction among teachers, students and parents are all influenced by information technology. Thus, in order to respond to rapid development of information technology, educational environment has changed. Instructional methods have become multiple, and learning content is richer. Moreover, teacher-student interaction is no longer limited to time and space. Nowadays, more and more people apply information technology to instruction in order to trigger learners interest and enhance learning effectiveness by their interaction, interesting scenes and sound effect. The computer based instruction activities and manufacturing of teaching materials will be one of the mainstream instructions in the future. According to research, training methods significantly influence training outputs [1] [2] [3]. Instruction method by information technology for teachers instruction and students learning is becoming popular. How to combine technology and provide effective educational training is the issue which should be concerned by modern instructors. This study aims to evaluate and review the course by media in order to explore the effects of accounting e-learning materials on technological institute students learning grades, learning attitude and cognitive load. The findings cans serve as references to future implementation of e-learning materials. II. REVIEW OF LITERATURE A. e-learning materials Online learning was originated in the 70s when computer and network based instruction were included in distance learning. With the rise of internet, online instruction becomes another kind of instructional method [4]. How to select proper media from increasing instructional media for e-learning materials is the teachers obligatory capability and responsibility. If multimedia technology with sound and light effects applied on computer, movie and TV can be used on e- learning materials, e-learning will be more interesting and learning effectiveness will be more significant [5]. Media, methods and channels, which are rapidly increasing to transmit the messages and be used as instruction, are called instructional media. Thus, design and application of multimedia materials and multimedia computer based learning become new tools of instruction [6]. Reference [7] suggested that application of instructional media fulfills the following 7 instructional effects: (1) increase of learning amount; (2) specification of abstract concepts and enhancement of comprehension; (3) reduction of gap between cities and countries; (4) consistency of instructional level; (5) interesting instructional activities; (6) implementation of instruction of sense of achievement; (7) enhancement of teacher-student interaction. E-learning materials aim to integrate different instructional media elements, such as text, images, pictures, sound, animation and videos, to increase learners learning interest and motivation [8]. E-learning materials means to integrate various media, including text, pictures, animation, video communication and sound by technology and computer. Thus, learners can learn by browsing, interactive operation and media communication [9]. Reference [10] suggested that a good online learning environment must satisfy both teachers and students needs and concern about classrooms and the arrangement of teaching materials in order to enhance learning effectiveness. E-learning is based on learning and supported by technology, and accomplishes the goals which cannot be fulfilled by past learning tools through complete instructional plans and assistance of technology. Teachers can place the designed teaching materials on internet and learners browse 46

2 the teaching materials according to their schedules, time and place. Teachers and students can have face-to-face communication by video conferences; communication is no longer limited to time and space [4]. Reference [11] suggested that proper adoption of e-learning materials means that teachers first consider information based instructional model, and then decide instructional method and content of e-learning materials. Therefore, without e-learning materials matching the instruction, teachers should manufacture the proper ones [12]. Based on the above, this study defines e-learning materials as all texts, videos, learning activities, learning strategies, practice and evaluation in e-learning activities to create content of e-learning experience. B. Design principles of multimedia materials Reference [13] suggested that e-learning design by integrating various media may result in learners cognitive load. Hence, presentation of multimedia will influence learner cognitive load [14]. According to cognition theory, principles of designing multimedia materials were suggested below: (1) Multimedia Principle: learners learning effectiveness by text and pictures is higher than that simply by text. (2) Spatial Contiguity Principle: when the relative positions of text and pictures are close, students learning effectiveness is more significant. (3) Temporal Contiguity Principle: when corresponding text and pictures are presented at the same time, students learning effectiveness is more significant. (4) Coherence Principle: interesting but unrelated text and pictures inserted in teaching materials will hinder learning. Interesting but unnecessary music and sound will negatively influence learning. Removal of unimportant text can enhance learning. In other text, unrelated message will lower learners learning effectiveness. (5) Modality Principle: students learning effectiveness with teaching materials of animation and verbal explanation is higher than that with animation and the captions. (6) Redundancy Principle: students learning effectiveness with multimedia by animation and spoken text is higher than that by animation and printed text. (7) Individual Differences Principle: design effects will be different according to different individuals. Learners selection of presentation of learning content will enhance their effectiveness. (8) Segmentation Principle: when multimedia materials are separated into fragments, learners learning effectiveness will be more significant. When multimedia materials are played continuously, learning effectiveness will be lowered. (9) Signaling Principle: with signals to deal with teaching materials, students will have higher learning effectiveness. In other text, reminder signals, key text or concepts in more complicated teaching materials will enhance learning [15]. C. manufacturing process of e-learning materials Reference [16] defined rapid e-learning as means subject experts being able to rapidly and economically develop strategies and methods of e-learning materials; rapid e- learning is a new method to develop content of e-learning IRACST International Journal of Commerce, Business and Management (IJCBM), ISSN: materials. By self-designed tools, users integrate multimedia materials or components to produce webpage teaching materials upon sound and video effects of multimedia. Reference [17] also indicated that subject experts can rapidly develop learning content with rapid e-learning. Reference [18] proposed the steps of rapid instructional design below: (1) Analysis: analysis on learners (in few days). (2) Design: it develops goals, framework of teaching materials, tasks of projects and schedule planning and precisely defines learners capability required after learning. (3) Development: content experts are the main manufacturers of e-learning materials. After subject experts finish the tasks, the instructional designers can be invited to review them so that test results will match the goals. (4) Construction: content must be first tested on the platform and learners should be guided to make sure that learners can use the teaching materials with proper time, place and facilities. (5) Evaluation: besides conclusive investigation on satisfaction with e-learning materials, it invites learners to have constructive feedback after learning the course as the criteria for revision. Reference [19] suggested the steps of rapid instructional design, as shown below: (1). Design: analysis on learners, goals, outlines and tasks.(2) Development: creation of knowledge database; development of modules for different courses; editing of real world ; specific guidance; use of the original content and revision by work division and coordination. (3)Transmission: test is conducted to make sure that teaching materials match real needs. (4). Evaluation: learners conduct satisfaction investigation and effectiveness evaluation of teaching materials. Reference [20] suggested five specific development stages in practice of rapid instructional design: (1) Rapid goal design: confirmation of learners needs and instructors requirement on learners. (2) Rapid scenario design: learning content is presented by power point. (3) Rapid material development, recording of sound effect, manufacturing of pictures, etc. (4) Rapid test: test of content and functions by list. (5). Rapid construction: ease of learning by , network or learning management platform. Based on the above, this study suggests that design of e- learning materials is to assist with teachers instruction and students learning by technology. Therefore, besides the concern of the special effects, it is important to carefully design teaching materials, properly adopt images, text, animation and sound and pay attention to the combination in order to avoid learners cognitive load, enhance learning memory, allow learners to rapidly recognize key points and enhance students active learning. D. Definition of learning attitude,cognitive load and learing effetiveness Learning attitude was divided into attitude, motive, time management, anxiety, attention, message processing, key points of selection, examination skill, etc. by reference [21]. Reference [22] divided learning attitude into attitude, habit, interest, autonomy, learning method, etc. Reference [22] suggested that attitude is learned by the acquired experience 47

3 and tested by external behavior; it is consistent and permanent but under environmental influence, learning attitude still changes. According to Reference [23], learning attitude is a kind of preparation of internal reaction. It is learners psychological reaction toward courses, teachers and learning environment according to their background, experience and capability. Reference [24] suggested that significant change of learning attitude relies on long-term observation Based on the above, attitude is the psychological reaction after interaction toward specific people and things and it is reflected on external behavior. Thus, this study aims to measure learners learning attitude, including anxiety, interest, confidence and activeness, according to their psychological reaction toward courses, teachers or teaching materials after receiving the teaching materials of this study. Cognitive load results from learning process, learning content or related information these will occupy learners working memory [25]. If messages of teaching materials or learning process are more than learners working memory, it will hinder learners learning, comprehension and problemsolving capabilities. According to Reference [26], cognitive load is learner perceived mental load and mental effort in learning process. Therefore, cognitive load means that load of cognitive system when learners receive learning messages. Reference [27] indicated the factors of cognitive load in instructional process: (1). Prior experience. (2). Nature of the material. (3). Organization of the material. Based on [28], when the components of teaching materials have a high degree of interaction (teaching materials are complicated), there can be load. Moreover, when presentation and organization of teaching materials are different, learners will have different degrees of cognitive load. Thus, when teaching materials are complicated and difficult to be comprehended, good design of teaching materials will be required for learners Learning effectiveness means learners change of knowledge, skills and attitude after receiving the instruction [29] [30]. Reference [31] defined learning effectiveness as accomplishment of certain level and degree in learning of some fields. Reference [4] suggested that four dimensions will influence learning effectiveness, including the dimensions of teachers (interaction in instruction, control of process and tracking after class), dimensions of students (interaction of students, learning autonomy and motive of participation), dimensions of teaching materials (diversity of sources, richness of presentation and adaptation of teaching materials) and dimensions of classrooms (convenience of space and completeness of facilities). However, reference [32] suggested that multimedia can support some of instructors works, but cannot replace the instructors. According to reference [33], online courses or teaching materials are sometimes more static, and as textbooks, they rely on interactive strategies. Thus, teachers instructional strategy is one of the keys. For learners active learning, e-learning materials usually have sound and light effects. However, reference [13] indicated that rich medium combinations will increase learners cognitive load and influence learning effectiveness. Reference [34], suggested that too much course node design should be avoided IRACST International Journal of Commerce, Business and Management (IJCBM), ISSN: in tools of online teaching materials. Thus, when browsing teaching materials on websites, learners will not be lost, have learning load and lower learning effectiveness. Reference [35] proposed the content of methods to evaluate learning effectiveness, including precision, finish time, difficulty, complexity and answers. Reference [36] divided measurement tools of learning effectiveness into learners learning grades and learners learning perception. According to reference [34], students learning grades are consistent with instructional time and review time. Reference [37] suggested that reading hours significantly and positively influence students learning effectiveness. Learning effectiveness includes learning grades and learners subjective acquisition. In this study, learning effectiveness means learners mastery of accounting (grades in scale of learning achievement) and learning attitude after accounting course III. METHODOLOGY A. Research subjects The subjects were 48 freshmen from the Department of Logistics, and 50 freshmen from the Department of Shipping and Transportation Management at the National Penghu University of Science and Technology. Students from the Department of Logistics were treated as the experimental group and those from the Department of Shipping and Transportation Management without receiving e-learning were the control group. Experimental teaching was conducted for 18 weeks to recognize students learning effectiveness of e- learning materials. Based on the time difference of pretest and posttest of different scales, the consistent and valid subjects were 80 students, including 38 in experimental group and 42 in control group. Pretest questionnaires were distributed in the first class of the semester. Experimental group was based on online questionnaires. B. Research tools Research tools were applied in this study bellow: (1) E-learning materials: teaching materials in this study are based on design principles of multimedia materials suggested by reference [15] and regulations of teaching materials of reference [38]. This study constructs the developed teaching materials on online campus of the school for students review after class. Content of teaching materials is established by rapid e-learning tool PowerPoint. Teaching materials include four units and each has three nodes: dynamic instruction files, supplementary teaching materials and reflection after class. In dynamic instruction files, more complicated accounting concepts and verbal explanation of calculation are recorded. Students can repeatedly review them. As to supplementary teaching materials, main concepts of the units are reorganized according to the schedule of the course. Supplementary reading is introduced for students to review teaching materials and absorb new information. As to reflection after class, according to main content of the chapters, the researcher designs 4~5 questions for students group discussion in order to increase students problem solving ability. 48

4 IRACST International Journal of Commerce, Business and Management (IJCBM), ISSN: (2) Scale of achievement: units in the course are the scope of the questions. The researcher invited an accounting teacher who has over ten years teaching experience to select 50 A. Pretest analysis questions from the test for Level B Technician for Accounting. There are 20 true-false tests and 30 multiple choices. For succeeding in the experiment, before the experiment, (3) Scale of learning attitude: based on scale developed by this study conducted pretest on experimental group and control reference [39], the scale includes learning anxiety, learning group. Based on Table 1, before the experiment, grades of two confidence, learning interest and activeness. Cronbach α of classes are not different(t=1.076,p>0.05). Their starts are the total scale reaches The revision is based on the same and the experiment can be conducted. According to requirement of this study and experts examination of the Table 2, before experiment, learning attitudes of two classes meanings. (4) Scale of cognitive load: based on the scale developed are not different (t=0.755,p>0.05). Their starts are the same by reference [39], the scale includes mental load, physical load, and the experiment can be conducted. According to Table 3, time load, difficulty, endurance of frustration, absorption of before the experiment, cognitive load is different in only three messages and performance. Cronbach α of total scale is levels, while the other four levels are not significantly The revision is based on the requirement of this study and different(t=0.460, P<0.963). The dimension of total cognitive experts examination of the meanings load is not significantly different; thus, the original cognitive IV. levels of the two classes are the same, and the experiment can ANALYSIS AND RESULTS be conducted. TABLE I T TESTS OF TWO GROUPS ACHIEVEMENT IN PRETEST Group Number Mean Standard Deviation Experiment control t P TABLE II T TEST OF TWO GROUPS LEARNING ATTITUDE IN PRETEST Domains Group Number Mean Standard Dev. t P Learning anxiety Experiment Control Learning interest Learning confidence Experiment Control Experiment Activeness Control Experiment Control Total Learning Attitude Experiment Control

5 IRACST International Journal of Commerce, Business and Management (IJCBM), ISSN: TABLE III T TESTS OF TWO GROUPS COGNITIV LOAD IN PRETEST Domains Group Number Mean Standard Deviation t P Mental Load Experiment ** Control Physical Load Experiment Control Time Load Experiment Control Difficulty Experiment * Control Endurance Frustration of Experiment Control Absorption message of Experiment Control Performance Experiment ** Control Total cognitive load Experiment Control *P<0.05 **P<0.01 B Posttest analysis According to Table 4, after the experiment, experimental group makes progress in grades. In order to find experimental group s and control group s learning effectiveness, this study treated pretest grades as covariance to eliminate the factor of pretest grades. Before One-way ANOVA, this study conducted homogeneity test of regression coefficients. F= and P>0.05 and it is insignificant. Thus, slope of two groups is the same, and it matches the basic assumption of homogeneous in-group coefficients. Covariance analysis can be conducted. Based on Table 5, after elimination of pretest factor, experimental group and control group are significantly different (t=2.830,p<0.01). In other text, instruction with e-learning materials can enhance learning of students. According to Table 6, after the experiment, attitude of experimental group is not significantly different(t=0.028,p<0.978), indicating. that introduction of instruction with e-learning materials cannot change learning attitude of students. Reference [32] suggested that multimedia can support some of instructors works; however, they cannot replay the instructors. In instruction of e-learning materials, teachers still play critical roles. Computers are not magic and teachers are the magicians. Online teaching materials must match students needs and it will depend on teachers construction and recognition. Teachers must make progress with time and continuously learn new methods. The training is also important to enhance teachers information literacy [4]. According to Table 7, after the experiment, cognitive load of experimental group is not significantly different(t=0.214,p>0.05). Introduction of instruction with e-learning materials does not change students cognitive load. 50

6 IRACST International Journal of Commerce, Business and Management (IJCBM), ISSN: TABLE IV T TESTS OF TWO TEST GRADES IN EXPERIMENTAL GROUP Experimental group Number Mean Standard Deviation t P Pretest grade *** Posttest grade ***P<0.001 TABLE V T TESTS OF TWO GROUPS AFTER ELIMINATION OF PRETEST FACTOR Group Number Mean Standard Adjusted Mean S.E. t P Deviation Experiment ** Control **P<0.01 TABLE VI T TESTS OF TWO LEARNING ATTIITUDES IN EXPERIMENTAL GROUP Domains Test Number Mean S.D t P Learning anxiety Learning interest Learning confidence Activeness Total Learning Attitude pretest posttest pretest posttest pretest posttest pretest posttest pretest posttest TABLE VII T TESTS OF TWO COGNITIVE LOADS IN EXPERIMENTAL GROUP Domains Test Number Mean S.D t P Mental Load pretest posttest Physical Load pretest posttest Time Load pretest posttest Difficulty pretest posttest Endurance of Frustration pretest posttest Absorption of message pretest posttest Performance pretest posttest Total cognitive load pretest posttest

7 V. CONCLUSION AND RECOMMENDATION A. Concluaion According to the findings, the researcher develops conclusions below: (1). Experimental group students learning achievement is superior to control group and it is significantly different. As to the experiment result, after the elimination of pretest factor, experimental group and control group are significantly different. In other text, instruction with e-learning materials can enhance students learning. (2). Experimental group learning attitude does not significantly change after receiving e-learning materials. According to experiment result, experimental group s learning attitude does not significantly change after receiving e- learning materials. The reason is possibly that the experiment only lasted for one semester, and students learning attitude toward accounting has not shown significant change. (3). Experimental group students cognitive load does not significantly change after receiving e-learning materials. According to experiment results, design and presentation of e- learning materials manufactured by this study match most of learners abilities and it does not increase their cognitive load. B. Recommendations.This study proposes recommendations below: (1). Based on the findings, the teaching materials enhance students learning effectiveness and it is suggested that future studies can adopt them to other subjects. (2). In order to allow students to learn with appropriate teaching materials according to their learning ability, after each learning units, this study designs the questions for students discussion and responses. However, since some students are not enthusiastic in the discussion, the measure is not effective as expected. Future studies can further explore the course design to enhance inferior learners participation in learning. (3). 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