The Effect of Problem-Based Learning on Learning Outcomes of Accounting Students

  • Chih-shun Hsu Graduate Institute of Management Sciences in Accounting Section, Tamkang University
  • Sin-hui Yen Department of Accounting, Tamkang University
  • Wei-hung Lai Department of Accounting, Tamkang University


This study explores the influence of problem-based learning (PBL) on the learning outcomes of accounting students. The participants in this study were sophomore accounting students enrolled in an intermediate accounting course. We adopted a pre-test/post-test design in conjunction with a questionnaire survey. Our results show that the learning outcomes of students in the PBL accounting course (experimental group) were superior to those in the control group. Further analysis revealed that male students improved more than female students, and that the improvements of the male students who had passed the preliminary accounting exam were more pronounced than those who had not passed. In the after-class survey, students in the experimental group reported that PBL encouraged self-direct learning, and promoted their ability to think and learn independently. This study adds to the empirical literature related to the application of PBL in accounting education and presents five suggestions to facilitate further research in such applications.

Research Articles