Research reports of National institute of technology, Ube College

PISSN : 0386-4359
NCID : AN00019833

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Research reports of National institute of technology, Ube College Volume 69
published_at 2023-03

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

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―
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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.
Creator Keywords
Bookkeeping
Scholastic Ability
Motivation
Environment
Structural Equation Modeling