Inductive Thinking Model: A Strategy for Teaching Accountancy

The present study is undertaken with the objective of testing the effectiveness of Inductive Thinking Model over the Conventional Activity Oriented Method in teaching Accountancy at Higher Secondary level. The pretest- posttest non equivalent group design is used for the experimentation. The dependent variables used in the study are Achievement in Accountancy. The study was conducted on a final sample of 80 students of standard XII of two divisions at S.N.D.P Higher Secondary School, Pallissery, Trissur District in Kerla. One division was considered as experimental group and the other as control group. The experimental group was taught with the lesson transcripts prepared based on Inductive Thinking Model and the control group through Conventional Activity Oriented Method. The period of experimentation was about 15 days. Pre-test and post test scores were obtained from the experimental and control groups by the administration of an achievement test. The pretest and posttest scores of the experimental groups and control groups were first compared using the critical ratio test and then using the more precise technique of Analysis of Covariance. The major conclusion derived from the study was that the instruction given using Inductive Thinking Models is superior to the instruction given using Conventional Activity Oriented Method with respect to Achievement in Accountancy of students at Higher Secondary Level. It was also found that the instructions using Inductive Thinking Models is superior with respect to the category-wise objectives of achievement in Accountancy like Knowledge, Understanding, Application and Skill.