An Analysis of Characteristics of Beginners in Bookkeeping Using a Structural Equation Modeling
Research reports of National institute of technology, Ube College Volume 69
Page 16-21
published_at 2023-03
Title
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
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.
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.
Source Identifiers
[PISSN] 0386-4359
[NCID] AN00019833
Creator Keywords
Bookkeeping
Scholastic Ability
Motivation
Environment
Structural Equation Modeling
Resource Type
departmental bulletin paper
Publishers
宇部工業高等専門学校
Date Issued
2023-03
File Version
Version of Record
Access Rights
open access