Scholarly article on topic 'Evaluating the Fitness of Lecturing with Powerpoint Presentations for Accounting Education- Research at Sakarya University-'

Evaluating the Fitness of Lecturing with Powerpoint Presentations for Accounting Education- Research at Sakarya University- Academic research paper on "Economics and business"

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Abstract of research paper on Economics and business, author of scientific article — A. Vecdi Can, Nevran Karaca, Nermin Akyel, S. Dogus Demirci

Abstract In the study, it was aimed to evaluate the effectiveness of the lecturing via powerpoint presentations in accounting education. The questionnaire study prepared with this purpose was applied to the students at the Departments of Economics and Finance within the Faculty of Economics and Administrative Sciences and at the Departments of Business Administration and Tourism within the Faculty of Business Administration at Sakarya University. By means of the questionnaire applied, the traditional lecturing method and lecturing with PowerPoint presentations were comparatively evaluated in terms of efficiency and achievement factors. The results of the study were also evaluated according to students’ departments, grades and genders. The questionnaire data was analyzed with Kruskal-Wallis Test, Independent Sample T test, Analysis of Variance (ANOVA) and Tukey test and as a result of the analyses, it was determined that there was a significant difference between the teaching methods and the grades students got in accounting education. Moreover it was determined that there is not a significant difference between the students’ thoughts about Powerpoint presentations and traditional method in terms of their genders and class.

Academic research paper on topic "Evaluating the Fitness of Lecturing with Powerpoint Presentations for Accounting Education- Research at Sakarya University-"

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Procedía - Social and Behavioral Sciences 55 (2012) 128 - 137

INTERNATIONAL CONFERENCE ON NEW HORIZONS IN EDUCATION

INTE 2012

Evaluating the Fitness of Lecturing with Powerpoint Presentations for Accounting Education- Research at Sakarya

University-

A. Vecdi Cana Nevran Karacab* Nermin Akyelc S. Dogus Demircid

a,b,d Department of Business, Faculty of Management, c Geyve Vocational School Sakarya University, 54187 SAKARYA / TURKEY

Abstract

In the study, it was aimed to evaluate the effectiveness of the lecturing via powerpoint presentations in accounting education. The questionnaire study prepared with this purpose was applied to the students at the Departments of Economics and Finance within the Faculty of Economics and Administrative Sciences and at the Departments of Business Administration and Tourism within the Faculty of Business Administration at Sakarya University. By means of the questionnaire applied, the traditional lecturing method and lecturing with PowerPoint presentations were comparatively evaluated in terms of efficiency and achievement factors. The results of the study were also evaluated according to students' departments, grades and genders. The questionnaire data was analyzed with Kruskal-Wallis Test, Independent Sample T test, Analysis of Variance (ANOVA) and Tukey test and as a result of the analyses, it was determined that there was a significant difference between the teaching methods and the grades students got in accounting education. Moreover it was determined that there is not a significant difference between the students' thoughts about Powerpoint presentations and traditional method in terms of their genders and class.

© 2012Publishedby ElsevierLtd. Selectionand/or peer-reviewunderresponsibilityofTheAssociationofScience, Education andTechnology

Keywords: Teaching methods, PowerPoint, Traditional Education, Accounting Education

1. Introduction and Literature Review

The developments in science and technology underlie active learning that occurred as a reaction to the traditional teaching method, in which a student is considered a simple receiver, under the influence of the

* Nevran Karaca. Phone: +902642956279 E-mail address: nkaraca@sakarya.edu.tr

1877-0428 © 2012 Published by Elsevier Ltd. Selection and/or peer-review under responsibility of The Association of Science, Education and Technology doi:10.1016/j.sbspro.2012.09.486

changes and developments experienced in the world. Computer, an indispensable element of everyday life, has become a must in terms of the education & instruction system. In order for courses to be more efficient in auditory and visual senses and in order to achieve permanent, effective and fluent teaching, the computer technologies began to be utilized. The need to back up education & instruction with visual aids brought forward a lesson environment that was enriched with PowerPoint presentations in modern classrooms which had a technological infrastructure. PowerPoint presentations were brought to the classroom environment at every stage of education & instruction from the elementary education to graduate education and the lessons gained an interactive structure.

The rapid increase in information and in the number of students brought about some problems and the entry of new technologies that played an important role in the development of the education process and quality into the education institutions became inevitable (Akdag & Tok, 2008). With the use of technological tools particularly such as Projector, PowerPoint, Video and the Internet in education in the recent years, visual education has become popular. A computer-aided presentation, defined as PowerPoint, is a method of display that supports lecturing (Suguhara & Boland, 2006). PowerPoint presentations are a dynamic communication tool in oral and visual senses and in terms of reading & writing. According to some studies made, individuals learn the conveyed information more effectively as a result of the supporting of information with visual elements besides lecturing (Levasseur & Sawyer, 2006).

Some studies on the efficiency of PowerPoint presentations in education reveal that students display a positive attitude towards the course which is lectured by means of PowerPoint presentations (Susskind, 2008; Susskind, 2005; Nouri & Shahid, 2005; Bartsch & Cobern, 2003; Szabo & Hastings, 2000; Lowry, 1999). In addition, the studies which were carried out to determine the efficiency of PowerPoint presentations contain evidence of the fact that the PowerPoint presentations which have been prepared to be in order and comprehensive facilitate remembering the subjects (Wecker, 2012; James et al., 2006; Susskind, 2005; §engun & Turan, 2004; Szabo & Hastings, 2000; Chanlin, 2000; Lowry, 1999), facilitate learning (Kahraman et al., 2011; Tang & Austin, 2009; Apperson et al., 2008; Susskind, 2005; Beets & Lobingier, 2001; Szabo & Hastings, 2000), make the relationships among concepts more comprehensible (§engun & Turan, 2004), enhance motivation by making the lessons more interesting (Kahraman et al., 2011; Tang & Austin, 2009; §engun & Turan, 2004; Szabo & Hastings, 2000), facilitate note taking by students in the lesson (James et al., 2006; Susskind, 2005) and enhance the achievement levels of students (Gurbuz et al., 2010; Akdag & Tok, 2008).

On the other hand, some studies on the efficiency of PowerPoint presentations reveal that PowerPoint presentations do not create any difference in education as compared to the traditional techniques and that the presentations which have not been well-prepared even hinder learning (Kahraman et al., 2011). As a result of some studies, it was detected that there was no significant relationship at acceptable level between the course presentations performed with PowerPoint and the achievements of students in exams (Selimoglu et al., 2009; Craig & Amernic, 2006; Susskind, 2005; Susskind, 2008; Szabo & Hastings, 2000; Harknett & Cobane, 1997). In some studies, however, it was expressed that PowerPoint presentations did not have any significant contribution to a student's development (Mantei, 2000) and that the bullets used in presentations even kept people away from thinking and made them learn by rote. Moreover, Butler & Mautz (1996) and Nouri and Shahid (2005) determined that PowerPoint presentations were influential on the short-term memory, but they had no impact on the long-term memory. In their research, Szabo & Hastings (2000) concluded that there was no difference in the exam results of the students in the classroom where the course was lectured with PowerPoint and in the classroom where the course was lectured on the blackboard.

Some studies made suggest that PowerPoint presentations are inadequate for effective teaching, but that the course presentations should be backed up by graphs, images and various animations (Geli§li, 2009; Savoy et al., 2009; Apperson et al., 2008). Bartsch & Cobern (2003) stated that the presentations

containing animations, images and effects concerning the subject provided advantages by ensuring permanent learning of the things learned and that irrelevant sounds, interesting but irrelevant writings and irrelevant images provided disadvantages by reducing the comprehension capability. In their study, Selimoglu et al. (2009) put forward that the courses lectured with presentations would enhance the achievement of students in the event that a favorable environment was provided and that the students had positive attitudes towards PowerPoint presentations. In his study, Kask (2000) highlighted the relationship of the success of lecturing with PowerPoint presentations with the physical conditions of classrooms, and with his research, he observed that a student's performance decreased by 50% in the courses lectured with PowerPoint in large classrooms like a lecture theater.

Some remarkable results occurred as a consequence of the studies performed to find out for which courses and subjects PowerPoint presentations were fit. As a result of their research, Savoy et al. (2009) determined that lecturing technique preferences varied by the expectations from the course. In the event that the course contained complex graphs, animations and figures, the students stated that lecturing with a PowerPoint presentation would provide advantages. On the other hand, it was revealed that the students preferred the traditional course method to PowerPoint presentations in the event that the course contained numerical information. As a result of their research, §engun & Turan (2004) detected that there were considerable students' views on the fact that PowerPoint presentations would be more suitable for the field of physical geography within geographical subjects. With their research, Duman & Atar (2004) expressed that PowerPoint presentations enhanced the academic achievement of students and motivation with respect to the teaching of abstract subjects like climatology in the course of geography. Szabo & Hastings (2000) suggested that PowerPoint presentations were more beneficial in the teaching of specific subjects, but not in a course in general. Saguhara and Boland (2006) stressed that in the event that many subjects lectured orally were presented with visual and auditory means of media which were prepared with an accurate content, they had positive impacts on students, encouraged participation in the lesson and were positive in terms of students.

A limited number of studies have been made in order to detect the impact of the use of technology on accounting education and the results of these studies provide some clues for the impact of lecturing with PowerPoint presentations on accounting education. In their study, Burke et al. (2009) examined the effect of the education provided with PPT in different courses on the understanding by students. In the research, the courses of accounting, law, economics, finance, management and informatics systems, and management and marketing were selected; it was examined how effective the courses lectured with PPT were in these selected courses; and it was concluded that the impact of lecturing the accounting courses with PPT was very small. In their study which they made by applying a questionnaire to 189 undergraduate students in Japan, Sugahara & Boland (2006) examined the academic performance of those students who received the accounting courses lectured with PowerPoint. As a result of the study, they concluded that the use of multimedia technologies in accounting courses had no effect on the academic achievements of students and even that the students were able to learn less. At the same time, in the study by Ijiri (1983), he concluded that the accounting courses lectured in a computer-oriented fashion put one off the idea of practicing by using pencil and paper and hindered their development in accounting. Ijiri (1983) considered the information technologies used thoughtlessly in the accounting classroom and insisted that computers could not replace a blackboard in accounting education as they drove students to laziness. In their research on the accounting students at Hiroshima Shudo University, Saguhara & Boland (2006) expressed that the presentation with PowerPoint in the accounting course had negative impacts on the students.

Besides the studies concerned which put forward that PowerPoint presentations were not fit in accounting education, there are also studies alleging that they were fit. In the studies by Apperson et al. (2008), Albrecht & Sach (2000) and Perry & Perry (1998), they concluded that lecturing the accounting course with multimedia presentations like PowerPoint enhanced students' interest in and motivation for

the course. Nouri & Shahid (2005) explored the impacts of PowerPoint presentations on the students who received the accounting course in terms of attitude and memory. In the study, it was emphasized that properly designed presentations which were prepared with a well-arranged content would contribute to the course, enhance efficiency in note taking and facilitate the course and it was stated that PowerPoint presentations might have a positive effect on temporary memory but they had no impact on permanent memory. There are few studies which were carried out in Turkey with respect to the efficiency of PowerPoint presentations in accounting education. The results of these studies are summarized below.

To determine the views of university students about the effectiveness of accounting courses lectured both in the classical fashion and with PowerPoint presentations, Fidan (2012) applied a questionnaire to the students who studied at the Departments of Business Administration, Economics and Public Administration within the Faculty of Economics and Administrative Sciences at Bilecik University and who received the course of Accounting Procedures. According to the results of the questionnaires, it was detected that the students who were lectured in the classical fashion had more positive opinions about the course of accounting than the students who were lectured with PowerPoint in terms of perception and judgment. Furthermore, it was determined that for accounting courses, the students generally preferred the application of techniques in which technology and the classical method were used together. In their fieldwork in the Faculty of Economics and Administrative Sciences at Karadeniz Technical University in order to determine whether there were differences in achievement, interest, perception and judgment between the students who received the accounting courses with PowerPoint presentations and in the classical fashion, Qankaya & Ding (2009) determined that the students who were lectured with PowerPoint presentations were more successful than the students who were lectured in the classical fashion in terms of academic performance. In addition, when an examination was made in terms of students' perception of the accounting courses, it was revealed that the students who were lectured with PowerPoint presentations found the course more attractive, more enjoyable and more relaxing and thought it became more beneficial, whereas the students who were lectured in the classical fashion found the course more monotonous, more boring and more tiresome than the other group. In her study, Hatunoglu (2006) aimed to determine students' evaluations of the current situation of the accounting education provided at the university and of the level which it should reach in terms of course presentation. With the questionnaire prepared to this end, she intended to reveal the effects of the use of information technology in accounting education on the quality of presentations. The questionnaire study was applied to the students who studied at the Departments of Business Administration and Economics in the Faculty of Economics and Administrative Sciences and in the Faculty of Business Administration at 23 state and 7 foundation universities in Turkey. The majority of the students (98.3%) stated that the use of tools of information technology in the presentation of accounting courses would facilitate the understanding of courses.

In this study, it was intended to determine students' perception of the use of PowerPoint presentations in accounting education and it was investigated whether the achievements of those who received the accounting course with PowerPoint presentations differed as compared to the achievements of those who received the course with the traditional lecturing method because despite the availability of many studies on the use of education technologies in education, there are very few studies that investigate the contribution of the use of technology in accounting education by the students studying accounting at the universities in Turkey to education. Nevertheless, it is necessary to explore the most efficient methods of allowing the student to comprehend the accounting course, one of the courses in which students have difficulty in comprehending in the field of social sciences, and to enhance efficiency in accounting education. In this study, it was aimed to determine whether the projection apparatus, which was considered an efficient instructional tool, could be used as a tool in making accounting courses efficient/in enhancing efficiency.

2. Research

a) Scope of the Research: The population of the research comprises the students at the Departments of Economics and Finance within the Faculty of Economics and Administrative Sciences and the students who studied at the Departments of Business Administration and Tourism within the Faculty of Business Administration at Sakarya University and received the courses of General Accounting, Cost Accounting and Accounting Procedures. The distribution and grades of the students who participated in the research by department are presented in Table 1.

Table 1 : Distribution and Grades of the Students who participated in the Research by Department

Department/Grade Freshman Sophomore Junior Senior Total

Economics 43 50 49 54 196

Finance 0 60 50 50 160

Tourism 70 56 60 0 186

Business Administration 62 63 115 56 296

Total 175 229 274 160 840

b) Hypotheses and Method of the Research: The research encompasses students' evaluations of the use of PowerPoint presentations and the traditional lecturing method in accounting courses. Nine hypotheses were developed depending on the purpose of the research. H1: The grades for General Accounting vary by the type of being lectured. H2: The grades for Accounting Procedures vary by the type of being lectured. H3: The grades for Cost Accounting vary by the type of being lectured. H4: The levels of preferences for using PowerPoint presentations vary by department. H5: The preferences for using the traditional method vary by department. H6: The preferences for using PowerPoint presentations vary by gender. H7: The preferences for using PowerPoint presentations vary by class. H8: The preferences for using the traditional method vary by gender. H9: The preferences for using the traditional method vary by class.

c) Data Collection and Analysis: The data was collected by means of the questionnaire form developed by the researchers. The questionnaire form developed so as to collect the data consists of three parts. The first part includes questions containing demographic information on the gender, age, department and grade of the respondents. The second part contains 19 expressions in order to determine students' views on lecturing with PowerPoint presentations and 13 expressions in order to determine the views on the traditional lecturing method. These questions that constitute the second part of the questionnaire form were prepared in 5-point Likert type (1: Strongly Disagree; 2: Disagree; 3: Neither Agree Nor Disagree; 4: Agree; 5: Strongly Agree). In the third part, questions were posed with respect to whether the students received the courses of general accounting, accounting procedures and cost accounting with PowerPoint presentations, with a blackboard and through the use of a blackboard and PowerPoint presentations together. In this part, the achievement grades of the students from the courses of general accounting, accounting procedures and cost accounting were also asked. SPSS 17.0 statistical package program was used to evaluate the research data.

d) Testing the Hypotheses

H1: The grades for general accounting vary by the type of being lectured: The Kruskal-Wallis Test was used to detect whether the letter grades that the students received from the course of general accounting varied by the type of being lectured. The test results are shown in Table 2. H1 is accepted, for the statistical value of the Chi-Square test is 98.483 and sig=0.000<0.05. That is, there is a difference between the grades for general accounting in terms of letter grades. When the column of mean rank was considered, it was seen that the most successful groups were those lectured with a blackboard, those lectured with PowerPoint presentations and a blackboard together and those lectured with PowerPoint presentations, respectively.

Table 2: The Analysis Of Relation Between The Teaching Method And Students' Success In Basic Accounting Education

Lecturing Method N Mean Rank

Use of PowerPoint presentations only 137 234.32

Use of the traditional method 431 462.82

Use of PowerPoint presentations together with a blackboard 255 421.57

Total 823

Chi-Square 98.483

Asymp. Sig. .000

H2: The grades for Accounting Procedures vary by the type of being lectured: The Kruskal-Wallis Test was used to detect whether the letter grades that the students received from the course of accounting procedures varied by the type of being lectured. The test results are demonstrated in Table 3. H2 is accepted because the statistical value of the Chi-Square test is 172.695 and sig=0.000<0.05. That is, there is a difference between the grades for accounting procedures in terms of letter grades. When we considered the column of mean rank, it was seen that the most successful groups were those lectured with a blackboard, those lectured with PowerPoint presentations and a blackboard together and those lectured with PowerPoint presentations, respectively.

Table 3: The Analysis Of Relation Between The Teaching Method And Students' Success In Inventory Balance Sheet Education

Lecturing Method N Mean Rank

Use of PowerPoint presentations only 107 255.93

Use of the traditional method 396 559.62

Use of PowerPoint presentations together with a blackboard 215 408.87

Total 718

Chi-Square 172.695

Asymp. Sig. .000

H3: The grades for cost accounting vary by the type of being lectured: The Kruskal-Wallis Test was used to detect whether the letter grades that the students received from the course of cost accounting varied by the type of being lectured. The test results are shown in Table 4. H3 is accepted, for the statistical value of the Chi-Square test is 6.646 and sig=0.036<0.05. That is, there is a difference between the grades for cost accounting in terms of letter grades. When we considered the column of mean rank, it was seen that the most successful groups were those lectured with a blackboard, those lectured with PowerPoint presentations and a blackboard together and those lectured with PowerPoint presentations, respectively.

Table 4: The Analysis of Relation Between The Teaching Method And Students' Success In Cost Accounting Education

Lecturing Method N Mean Rank

Use of PowerPoint presentations only 57 104.80

Use of the traditional method 109 134.25

Use of PowerPoint presentations together with a blackboard 84 128.19

Total 250

Chi-Square 6.646

Asymp. Sig. .036

H4: The levels ofpreferences for using PowerPoint presentations vary by department: An Anova test will be made to test this hypothesis. Before the Anova test, it is necessary to perform the Levene's test to measure the homogeneity of the deviations. According to the result of the Levene's test statistic, the statistical value is 0.912 and the sig. value is 0.435. As sig=0.435>0.05, H4 is accepted. Considering this, it might be stated that the variances are homogeneous. The fulfilment of the condition of equality of the variances indicates that the analysis can be carried on. The results of the Anova test regarding the preference for using PowerPoint presentations are shown in Table 8.

Table 8: The Analysis Of Students' Thoughts About Using Powerpoint Presentations In Accounting Education According To Their Departments

Sum of Squares df Mean Square F Sig.

Between Groups 16,918 3 5,639 5,457 ,001

Within Groups 860,862 833 1,033

Total 877,780 836

When the data in the table is considered, the F score is 5,457. As sig=0.001<0.05, H4 is accepted. This result proves that the preferences for using PowerPoint presentations vary by department. The Tukey's test was made so as to determine between which departments there was a difference and the test results are provided in Table 9. According to the Tukey's test, it is seen that there is a difference in the preferences for using PowerPoint presentations between the Department of Finance and the Department of Business Administration. When the discrepancy between means is examined it can be said that the students who study Public Finance agree on the positive items more than the students who study Business Administration

Table 9: The Discriminant Analysis Of Students' Thoughts About Using Powerpoint Presentations In Accounting Education According To Their Departments

(I) Question 3 department (J) Question 3 department Mean Difference (I-J) Std. Error Sig. 95% Confidence Interval

Lower Bound Upper Bound

Economics Finance -,19827 ,10831 ,260 -,4771 ,0806

Tourism ,00475 ,10406 1,000 -,2631 ,2726

Business Administration ,19767 ,09368 ,151 -,0435 ,4388

Finance Economics ,19827 ,10831 ,260 -,0806 ,4771

Tourism ,20301 ,10961 ,250 -,0792 ,4852

Business Administration ,39593* ,09981 ,000 ,1390 ,6529

Tourism Economics -,00475 ,10406 1,000 -,2726 ,2631

Finance -,20301 ,10961 ,250 -,4852 ,0792

Business Administration ,19292 ,09518 ,179 -,0521 ,4379

Business Administration Economics -,19767 ,09368 ,151 -,4388 ,0435

Finance -,39593* ,09981 ,000 -,6529 -,1390

Tourism -,19292 ,09518 ,179 -,4379 ,0521

*. The mean difference is significant at the level of 0.05.

H5: The preferences for using the traditional method vary by department: An Anova test will be made to test this hypothesis. Before the Anova test, it is necessary to perform the Levene's test to measure the homogeneity of the deviations. According to the result of the Levene's test statistic, the statistical value is 1,206 and the sig. value is 0.306. H5 is rejected as sig=0.306>0.05. Considering this, it might be stated that the variances are equal. The fulfilment of the condition of equality of the variances indicates that the analysis can be carried on. The results of the Anova test regarding the preference for using the traditional method are demonstrated in Table 11. When the data in the table is considered, H5 is rejected because the F score is 1.1377 and sig=0.248>0.05. This result proves that the preferences for using the traditional method did not vary by department.

Table 11: The Analysis of Students' Thoughts About Treditional Teaching Method In Accounting Education According To Their Departments

Sum of Squares df Mean Square F Sig.

Between Groups 3,455 3 1,152 1,377 ,248

Within Groups 695,718 832 ,836

Total 699,173 835

H6: The preferences for using PowerPoint presentations vary by gender/ H7: The preferences for using PowerPoint presentations vary by class/ H8: The preferences for using the traditional method vary by gender/ H9: The preferences for using the traditional method vary by class: The "independent t test" was used to detect whether the preferences for using PowerPoint presentations and the preferences for using the traditional method in accounting courses varied by gender, while an ANOVA test was used to determine whether they varied by class. The test results are given altogether in Tables 12 and 13.

Table 12: Independent Sample t test and Anova Analysis on the Preference for Using PowerPoint Presentations and Traditional Method

Hypotheses F/t value Sig. Accept / Reject

Hi; The preferences for using PowerPoint presentations vary by gender. -1.065 (t test) 0.287 REJECT

H7: The preferences for using PowerPoint presentations vary by class. 1.576 (ANOVA) 0.179 REJECT

H8: The preferences for using the traditional method vary by gender. 1.308 (t test) 0.191 REJECT

H9: The preferences for using the traditional method vary by class. 1.003 (ANOVA) 0.405 REJECT

Lastly, the students' choices of Powerpoint presentations or traditional teaching method were compared in the study. Cronbach Alpha value was calculated in order to test the reliability of the items in the questionnaire which was about the students' preferences about powerpoint presentations or traditional teaching method used while lecturing. Cronbach Alpha value was found as 0,794. The result showed that the answers of the items were coherent. When the means of the items students answer is examined it is seen that students agree on the positive items about traditional teaching method more.

Table 14: The Results of The Mean And Standart Deviation Of The Students' Thoughts About Accounting Education According To Teaching Method

Item Statistics

Mean Std. Deviation N

S.6 A course presentation with PowerPoint provides a better comprehension of the subjects. 3,14 1,332 834

S.23 Lecturing the courses with traditional lecturing provides a better comprehension of the subjects. 3,58 1,160 834

S.7 A course presentation with PowerPoint enables the instructor and the student to communicate more effectively. 2,81 1,327 834

S.24 Lecturing the courses with traditional lecturing enables the instructor and the student to communicate more effectively. 3,66 1,187 834

S.9 A course presentation with PowerPoint provides active participation of the student in the course. 2,49 1,263 834

S.25 Lecturing the courses with traditional lecturing provides active participation of the student in the course. 3,62 1,135 834

S. 10 A course presentation with PowerPoint facilitates note taking by students. 3,12 1,347 834

S.26 Lecturing the courses with traditional lecturing facilitates note taking by students. 3,43 1,220 834

S11 A course presentation with PowerPoint increases the interest of the student in the course. 2,95 1,266 834

S.27 Lecturing the courses with traditional lecturing increases the interest of students in the course. 3,47 1,164 834

S.13 A course presentation with PowerPoint enables the student to consider different dimensions of a subject. 3,04 1,222 834

S.28 Lecturing the courses with traditional lecturing enables the student to consider different dimensions of a subject. 3,45 1,544 834

S.14 A course presentation with PowerPoint enables the subjects to be remembered easily. 3,12 1,255 834

S.29 Lecturing the courses with traditional lecturing enables the subjects to be remembered easily. 3,50 1,118 834

S.15 A course presentation with PowerPoint helps the student to form a relationship between the concepts. 3,18 1,231 834

S.30 Lecturing the courses with traditional lecturing helps the student form a relationship between the concepts. 3,47 1,128 834

S.16 A course presentation with PowerPoint enhances the quality of education. 3,24 1,239 834

S.31 Lecturing the courses with traditional lecturing enhances the quality of education. 3,35 1,137 834

S.17 A course presentation with PowerPoint facilitates learning. 3,22 1,333 834

S.32 Lecturing the courses with traditional lecturing facilitates learning. 3,41 1,123 834

3. Conslusion of Research

In this study, the aim is to evaluate the effectiveness of lecturing via powerpoint presentations in accounting education. Varieties of questions are asked to the students who got accounting education by means of a questionnaire prepared to evaluate this. It is tried to determine whether there is a significant difference between the success of the students lectured with Powerpoint presentations and traditional method by using this questionnaire. The results are also evaluated according to the students' departments, class and genders. These results below are reached after the analysis of the data.

According to the answers of the participants, it is seen that the students grades they took from accounting course within the study, differentiate depending on the teaching style. In the result of the study, the students who were taught via blackboard are the most successful. The students who were taught both with a blackboard and powerpoint presentations are less successful and the students who were taught with just powerpoint presentations are the less successful. This result shows that most of the students become more successful when they are taught with traditional method.

It is seen that there is a difference in the prefences of using powerpoint between Public Finance Department and Business Department. It is thought that the difference is because of the lecturers different teaching methods and different classroom environments in those departments.

It is seeen that the prefences of using tradional method don't differentiate according to departments,grades, and gender. Thus, it can be said that students point of view about tradional teaching method is the same regardless of departments grades and gender.

It is seen that the prefence of using powerpoint differentiate according to departments. However it doesn't differenciate according to grades and gender. Therefore, it can be said that students point of view about using powerpoint presentatioon is the same regardless of grade and gender.

As seen in the results of the study, there is no difference between the point of view of the students who learned accounting towards lecturing via powerpoint presentations or lecturing with a tradional method. However, it is seen that the students taught with a tradional method are more successful in accounting. It is thought that the difference is because of the lecturers different teaching methods and different classroom environments.

Accounting in university is called a difficult course for both lecturers in terms of teaching and the students who haven't learng anything about the course before.It is thought that the problems which emerge from the current teaching methods, can be solved via new technology. Moreover it is thought that it is possible to change the students attitude towards the course ,success and attendance ,thanks to new technology. Lecturers having information about teaching methods along with learning styles and using them while lecturing is benefical for the quality of education and increases the students success.

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