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<strong>International</strong> <strong>Teacher</strong> <strong>Education</strong> <strong>Conference</strong> <strong>2014</strong><br />

mentioning that in Slovakia 35% of people interested in vocational training need the knowledge in the area of<br />

accounting in their career.<br />

RESULTS<br />

Influence of practical experience in accounting on assessment of efficiency of the platform<br />

The assessment of accuracy of information on e-learning platform of accounting in practice differs more<br />

between students and people interested in vocational training from different countries than within these groups,<br />

MS B >MS W (Tab. 1). People interested in vocational training from Poland appreciate the accuracy of information<br />

on e-learning platform of accounting in practice more than students as a result of longer and deeper practical<br />

experience in accounting of entities, while in Slovakia students assess accuracy of information higher than<br />

people interested in vocational training. There are fewer people interested in vocational training in Slovakia that<br />

have got practical experience in accounting and ability to recognize crucial information essential in real business<br />

than in Poland.<br />

Table 1. Differences in mean significance of accuracy of information between and within groups by practical experience in accounting<br />

(students versus people interested in vocational training) and by country (Poland versus Slovakia)<br />

Accuracy of information Students PL Students SK Vocational PL Vocational SK<br />

average 4,208 3,727 4,438 3,541<br />

variance 0,666 0,646 0,529 0,811<br />

ANOVA<br />

MSB MSW test F p-value<br />

6,418 0,676 9,488 0,000*<br />

* difference of means is significant (pMS B (Tab. 2). Students from both Poland and Slovakia assess clarity of layout and format higher than<br />

people interested in vocational training because their assessment bases on habits acquired during studies, notconfronted<br />

with the practice. They assess arrangement of educational content considering only the usefulness of<br />

particular issues in preparing for the exam, rather than focusing on the meaning of issues in practice and<br />

bookkeeping of real business.<br />

Table 2. Differences in mean significance of clarity of layout and format between and within groups by practical experience in accounting<br />

(students versus people interested in vocational training) and by country (Poland versus Slovakia)<br />

Clarity of layout and format Students PL Students SK Vocational PL Vocational SK<br />

average 3,743 3,691 3,250 3,568<br />

variance 0,893 0,884 1,000 0,808<br />

ANOVA<br />

MSB MSW test F p-value<br />

1,249 0,884 1,414 0,240<br />

The assessment of easiness to use e-learning platform of accounting in practice differ more between students<br />

and people interested in vocational training from different countries than within these groups, MS B >MS W ,<br />

pMS W , pMS W , p

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