Relationship on learning environments distribution and thinking skills in accounting instruction

Nor Sa'adah Jamaluddin

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Type :	article
Subject :	H Social Sciences (General)
ISSN :	1738-3110
Main Author :	Nor Sa'adah Jamaluddin
Additional Authors :	Siti Zubaidah Mohd Ariffin
Title :	Relationship on learning environments distribution and thinking skills in accounting instruction

Place of Production :	Tanjung Malim
Publisher :	Fakulti Pengurusan dan Ekonomi
Year of Publication :	2023
Notes :	Journal of Distribution Science
Corporate Name :	Universiti Pendidikan Sultan Idris
HTTP Link :	Click to view web link

Abstract : Universiti Pendidikan Sultan Idris

Purpose: Higher Order Thinking Skills is one of the important aspects in education that must be mastered by the students in order to be qualified in competing at international level. Success in mastering HOTS among the students is always linked to preparation of a good and conducive learning environment. However, does this connection impacts the students HOTS achievement? Therefore, this research is carried out in order to evaluate the relationship between HOTS and learning environment with the main focus on Accounting Principle Elective Subject (MPEI PP). Research design, data and methodology: Research in the form of correlation is implied in this study and it involves 59 Form 5 students that has learned all syllabus in Form 4s MPEI PP. Results: Evaluation of HOTS level is based on Taxonomy Bloom that covers applying skill, analysing skill, evaluating skill, and creating skill. Result from data analysis found that there is a very weak correlation (r = 0.02) between the two variables with regression equation of average grade point = 75.023 + (-.273) Learning Environment. Conclusion: Thus, a non-significant relationship between HOTS and learning environment is successfully proven through correlation and regression statistical analysis. The Author(s) This is an Open Access article distributed under the terms of the Creative Commons Attribution Non-Commercial License (http://Creativecommons.org/licenses/by-nc/4.0/) which permits unrestricted noncommercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

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