International Teacher Education Conference 2014 1

International Teacher Education Conference 2014
Practical applications in various accounting subjects (examples, exercises and case studies)
Practical applications in various accounting subjects (examples, exercises and case studies) are more
important for people with practice in accounting of real business than for students (Tab. 8). Skills and abilities to
solve accounting issues, find solution of accounting problems in unusual circumstances are more needed in real
life than during exams, because consequences of errors or misunderstanding in real business transaction are
bigger for companies (penalty, taxes, bankruptcy) than failing an exam for students. ANOVA analysis of
preferences of practical applications in various accounting subjects (examples, exercises and case studies)
suggests bigger differences within groups of students and people interested in vocational training than between
these groups separate in Poland and Slovakia and in Poland and Slovakia together as well (Tab. 9).
Table 8. Perceived usefulness and the role of examples with case studies in five-point Likert scale
Students Vocational
Examples with case studies
Students PL Vocational PL Students SK Vocational SK
PL+SK PL+SK
average 4,250 4,264 4,356 4,375 4,055 4,216
std deviation 0,800 0,763 0,769 0,719 0,826 0,787
Table 9. Differences in mean significance of case studies between and within groups by practical experience in accounting
Examples with case studies Students /Vocational PL+SK Students /Vocational PL Students /Vocational SK
MSB /MSW 0,008 0,626 0,005 0,582 0,578 0,657
ANOVA test F / p-value 0,013 0,911 0,008 0,928 0,880 0,351
Concise presentation of the material in the form of slides versus text
Concise presentation of the material in the form of slides is more preferred by the people interested in
vocational training as they need more selective information without the necessity to go through long introduction
of theory and conditioning, which makes access to crucial issues easier (Tab. 10). On the contrary, in Poland
students prefer text than slides in order to limit the personal misunderstanding of particular issues by using full
description of theory, procedures and processes of drawing a conclusion.
Table 10. Perceived usefulness and the role of educational material in form of slides in five-point Likert scale
Slides Students PL+SK Vocational PL+SK Students PL Vocational PL Students SK Vocational SK
average 3,981 4,000 4,059 4,250 3,836 3,892
standard deviation 0,791 0,734 0,822 0,683 0,714 0,737
Table 11. Differences in mean significance of material in the form of slides between and within groups by practical experience
Slides Students /Vocational PL+SK Students /Vocational PL Students /Vocational SK
MSB /MSW 0,015 0,604 0,502 0,649 0,068 0,523
ANOVA test F / p-value 0,024 0,876 0,773 0,381 0,130 0,719
ANOVA analysis of preferences of concise presentation of the material in the form of text suggests bigger
differences between groups of students and people interested in vocational training with practical experience in
accounting in Poland, MS B >MS W (Tab. 13).
Table 12. Perceived usefulness and the role of educational material in form of text in five-point Likert scale
Text Students PL+SK Vocational PL+SK Students PL Vocational PL Students SK Vocational SK
average 3,949 3,830 4,050 3,750 3,764 3,865
standard deviation 0,810 0,672 0,805 0,683 0,793 0,673
Table 13. Differences in mean significance of material in the form of text between and within groups by experience in accounting
Text Students /Vocational PL+SK Students /Vocational PL Students /Vocational SK
MSB /MSW 0,556 0,604 1,239 0,624 0,227 0,558
ANOVA test F / p-value 0,920 0,339 1,986 0,161 0,406 0,526
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