簿記初学者の特性に関する分析―構造方程式モデリングによる検討―

An Analysis of Characteristics of Beginners in Bookkeeping Using a Structural Equation Modeling

Abstract: The purpose of this study was to test and share the results of a causal relationship between bookkeeping achievement
and academic ability, learning motivation, external environment, and out-of-class learning among beginning bookkeepers using
Structural Equation Modeling (SEM). The results of the study showed that bookkeeping achievement was significantly affected
by out-of-class learning, while scholastic ability was less affected than the external environment. One implication shown by the
results is that motivation and action during the learning period are important.

Creators Yamane youichi