The Effectiveness of Implementing a Lesson Plan for Service and Commercial Accounting Using the Lesson Study Approach on Students’ Learning and Attitudes
Keywords:
Lesson study, lesson plan, accounting of service and commercial enterprises, learning, attitude, studentsAbstract
This study aimed to investigate the effectiveness of implementing a lesson plan for service and commercial accounting using the lesson study approach on the learning and attitudes of female accounting students. This study employed an experimental pretest–posttest design with a control group. The statistical population consisted of female undergraduate accounting students from Vali-e-Asr and Shariati technical colleges in Tehran during the 2024–2025 academic year. The sample included 120 students and 12 accounting instructors who were selected through purposive and random sampling methods and assigned to experimental and control groups. The experimental group received accounting instruction through a lesson study-based teaching plan implemented across six sessions, while the control group was taught using conventional lecture-based methods. Data collection instruments included the Aiken Attitude Questionnaire and six 20-point learning tests developed for the selected accounting topics. Data were analyzed using descriptive statistics and multivariate analysis of covariance (MANCOVA) in SPSS version 22. The results of covariance analysis indicated that implementing the lesson study-based teaching plan had a significant effect on students’ attitudes, with significance levels below 0.05 for all attitude subscales. Effect sizes for enjoyment of the course, fear of the course, and perceived value and importance of the course were reported as 77%, 68%, and 82%, respectively. Furthermore, the findings demonstrated that the lesson study approach had a statistically significant effect on students’ learning, explaining approximately 84% of the variance in posttest learning scores. Overall, the intervention improved positive attitudes toward accounting courses, reduced course-related anxiety, and enhanced students’ academic learning outcomes. The findings suggest that the lesson study approach can serve as an effective instructional strategy for improving accounting education by enhancing teaching quality, increasing student engagement, strengthening positive academic attitudes, and promoting deeper learning. Through collaborative instructional planning, reflective teaching practices, and learner-centered activities, lesson study provides a practical framework for improving higher education teaching and learning processes.
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Copyright (c) 2025 Yokabed Karamdar Nadamani (Author); Keyhan Azadi hir (Corresponding author); Hassan Sadeghpour (Author)
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