INTRODUCTION
The explosion of information in science and technology has influenced every area of life, including business and commerce. The general business knowledge helps the citizen to understand the working of the economic democracy. The increasing complexity of business and commerce organizations in the present world makes it obligatory for students in commerce stream to be conversant with modern principles and practices of management and accounting.
NEED AND SIGNIFICANCE OF THE STUDY
At higher secondary level, the Commerce students are facing many problems due to inadequate methods of teaching and complex structure of content. The most important objective of commerce instruction is to inculcate problem solving attitude among students. At present, instruction in Commerce is based on group discussion, seminar, debate, assignment etc, and it creates some difficulties in capturing the concepts. Also the experiences tell us that Commerce students of higher secondary schools face much more difficulties in learning and understanding the subject.
To make learning smooth and easy, the learner has to organize the contents properly by avoiding complexity in the process of conceptualization and by systematically associating ideas. Mind mapping is one of the techniques to put information into and out of brain. A mind map is a graphic technique, popularized by Tony Buzan, which arranges information using words, images, logic, colour and spatial reasoning. It is created around a key idea to which associated words or ideas are added. Applications of mind mapping varies from personal note taking to business situations. Mind maps can be used for problem solving, structuring relationship, expressing creativity, collaborating ideas and condensing material into memorable formats. Also it increases motivation among users and initiates smarter thinking. It acts as a memory enhancing technique and hence can be used as a learning tool. It uses radiant thinking, hierarchy and association to connect with concepts. It is a creative and an effective means of note taking that literally “Maps out” one’s thought.
A good mind map shows the ‘shape’ of the subject, the relative importance of individual points, and the way in which facts relate to one another.
Keeping this above point in mind, the investigators feel that mind mapping is an effective instructional technique that would be more suitable for organizing the structure of content in a better manner by overcoming the static nature of the traditional approach followed in class rooms and make the students more lively and dynamic. The purpose of the study is to find out the effectiveness of mind mapping technique on the achievement in Accountancy of Higher secondary school students.
HYPOTHESES OF THE STUDY
- The achievement in Accountancy of Higher Secondary Schools Students taught through mind mapping technique is significantly higher than that of the students taught through conventional method of teaching for total sample.
- The achievement in Accountancy of Higher secondary school students taught through mind mapping technique is significantly higher than that of students taught through conventional method of teaching under the following categories of process skills.
(a) Organizing data (b) Solving problems.
OBJECTIVES OF THE STUDY
The major objectives of the study are
- To compare the extent of effectiveness of mind mapping technique on the achievement in Accountancy with that of the conventional method for total sample.
- To compare the extent of effectiveness of mind mapping technique on the achievement in Accountancy with that of conventional method under the following categories of process skills.
(a) Organizing data and (b) Solving problems
METHODOLOGY
Method adopted for the study is experimental .The design followed for the study is pre-test, post-test non-equivalent group design. The population was the entire XI standard students at higher secondary school level. A sample of 70 students was selected for the present study. The selected sample was from G.V.H.S.S Nellikuth, Malappuram District. The experiment group which consisted of 35 students, was taught by mind mapping technique and the control group which consisted of another 35 students, was taught by the conventional method. The researcher had to find out difference in achievement of experimental and control groups with respect to their performance in Accountancy.
Variables of the Study:
In the present study the independent variables are teaching methods. That is mind mapping technique and conventional method of teaching. The investigators manipulated the independent variable in order to measure the dependent variable. Dependent variable used in the present study is the achievement test score of the students.
Tools Used:
- Lesson transcripts based on Mind mapping technique for the experimental group.
- Lesson transcripts based on conventional method for the control group.
- Achievement test in Accountancy.
Statistical Techniques Used:
The techniques of Analysis of variance and Analysis of Co-variance were applied for the analysis of data.
ANALYSIS AND INTERPRETATION OF THE DATA
Comparison of the Level of Achievement of Pupils in Experimental and Control Groups based on Pre-Test Scores:
The pre-test scores obtained by the pupils in both the groups were condensed into frequency table and Arithmetic mean, Median, Mode and Standard deviation were calculated. This gives a general picture of the performance of the pupils in the two groups before and after the experiment.
The following table shows various statistics obtained from the pre-test scores of experimental and control group respectively.
Table 1. Statistics of Pre-test Scores of Experimental Group
| Group | No. of Students | Mean | Median | Mode | SD |
| Experimental | 35 | 2.83 | 3 | 2 | 1.29 |
| Control | 35 | 2.43 | 2 | 2 | 1.13 |
Comparison of the Level of Achievement of Pupils in Experimental and Control Groups based on Post-test Scores:
The following table shows various statistics obtained from the post-test scores of experimental and control group respectively.
Table 2. Statistics of Post-test Scores of Experimental group
| Group | No. of Students | Mean | Median | Mode | SD |
| Experimental | 35 | 22 | 23 | 24 | 4.48 |
| Control | 35 | 17 | 18 | 14 | 3.14 |
So from the preliminary analysis , it can be concluded that experimental group score is higher than control group in post tests and Mind mapping technique is better than traditional method.
Comparison of Experimental and Control Groups on the Achievement in Accountancy based on Pre-test and Post -test Scores Using ANCOVA. (Total Sample):
The scores obtained in the pre-test and post-test analyzed statistically using ANCOVA to compare the effectiveness of the Mind mapping technique on the achievement in Accountancy as a whole. The Analysis done in this chapter is given below.
Table 3. Summary of Analysis of Variance (ANOVA) of Pre-test Score for the Experimental and Control Group (Total Sample)
| source of variation | DF | SSX | SSY | MSX | MSY | FX = | 2.46 |
| Among Mean | 1.00 | 1.00 | 3.66 | 494.2 | 3.66 | FY = | 32.75 |
| Within-group | 68.00 | 68.00 | 101.14 | 1026.1 | 1.49 | ||
| Total | 69.00 | 69.00 | 104.80 | 1520.3 |
Fx = 2.46, Fy = 32.75
The obtained Fy value is 32.75 which is significant at 0.01 level, that is Fy value is significant indicating that the groups differ significantly in the post-test scores of experimental group. The computations have to be carried out for the purpose of correcting post-test (y) scores for the differences in the pre-test (x) scores. The total sum of squares and adjusted mean squares variance for post-test scores were computed and F ratios were calculated.
Table 4. Summary of Analysis of Co-variance of Pre-test and Post test Scores of Students of Experimental and Control Groups(total sample)
| Source of variation | DF | SSX | SSY | SSXY | SSYX | MSY | SDYX |
| Among Mean | 1.00 | 3.66 | 494.2 | 42.51 | 328.86 | 328.86 | 3.07 |
| Within-group | 67.00 | 101.14 | 1026.1 | 199.49 | 632.61 | 9.44 | |
| Total | 68.00 | 104.80 | 1520.3 | 242.00 | 961.47 | FYX= 34.83 | |
Fyx = 34.83
The obtained Fyx ratio, 34.83 which are greater than the table value at 0.01 level of significance. The significant F ratio necessitates proceeding to test the difference separately by t test.
Comparison of Adjusted Means Scores:
The adjusted means for the post-test scores of the students in the experimental and control groups were computed. The data are given in the table below.
Table 5. Data for Adjusted Means of the Post-test Scores of the Students in the Experimental and Control Groups (Total Sample)
| Groups | N | MX | MY | MXY | t |
| Experimental | 35.00 | 2.83 | 22.4 | 21.92 | 6.01 |
| control | 35.00 | 2.37 | 17.1 | 17.51 | |
| General Mean | 70.00 | 2.60 | 19.71 |
The difference in Adjusted mean for post-test scores of experimental and control groups tested for significance for df =(1/67).The computed value of t= 6.01 which is significant at 0.01 level. From the values it is inferred that experimental group learnt through Mind mapping technique is better in their achievement than the control group learnt through conventional method. Hence it may be interpreted that the mind mapping technique is more effective than conventional method in the learning of Accountancy.
Comparison of Experimental and Control on the Achievement in Accountancy under Different Categories of Skills:
The scores obtained in the pre-test and post-test under the different categories of process skills were analyzed statistically by using ANCOVA to compare the effectiveness of Mind Mapping technique and conventional method under these different categories. The analysis done in this regard is given below.
Comparison of Achievement of Accountancy of Experimental and Control Groups based on Pre-test and Post-test under the Category of Skill – Organizing Data:
The scores obtained in the pre-test and post –test were analyzed statistically using ANCOVA to compare the effectiveness of the Mind Mapping Technique on the achievement in Accountancy under the category of process Skill-Organizing data. The analysis in this regard is given below.
Table 6. Summary of Analysis of Variance (ANOVA) of Pre-test and Post –test Score for the Experimental
and Control Group under the Category of Process Skill Organizing Data
| Source of variation | DF | SSX | SSY | MSX | MSY | FX = | 0.43 |
| Among Mean | 1.00 | 0.36 | 140.0 | 0.36 | 140.01 | FY = | 42.65 |
| Within-group | 68.00 | 56.09 | 223.3 | 0.82 | 3.28 | ||
| Total | 69.00 | 56.44 | 363.3 |
Fx =0.43, Fy =42.65
Where Fy =42.65 is significant at 0.01 level, that is Fy value is significant indicating that the groups differ significantly in the post-test scores. The computations have to carried out for the purpose of correcting post-test (y) scores for the differences in the pre-test (x) scores .So ANCOVA was adopted for further computation. The result of the Analysis is presented in the table.
Table 7. Summary of Analysis of Co-variance of Pre-test and Post-test Scores of Students of Experimental and Control Groups under the Category of Process Skill Organizing Data
| Source of variation | DF | SSX | SSY | SSXY | SSYX | MSY | SDYX | |
| Among Mean | 1.00 | 0.36 | 140.0 | 7.07 | 128.01 | 128.01 | 1.67 | |
| Within-group | 67.00 | 56.09 | 223.3 | 45.31 | 186.65 | 2.79 | ||
| Total | 68.00 | 56.44 | 363.3 | 52.39 | 314.65 | F YX=45.95 | ||
Fyx = 45.95
The obtained Fyx ratio, 45.95 which is greater than the table value at 0.01 level of significance. The significant F ratio necessitates proceeding to test the difference separately by t test.
Comparison of Adjusted Means Scores:
The adjusted means for the post-test scores of the students in the experimental and control groups were computed. The data are given in the table below.
Table 8. Data for Adjusted Means of the Post-test Scores of the Students in the Experimental and Control Groups under the Category of Process Skill – Organizing Data
| Groups | N | MX | MY | MXY | t |
| Experimental | 35.00 | 1.74 | 10.3 | 10.20 |
6.80 |
| Control | 35.00 | 1.60 | 7.4 | 7.49 | |
| General Mean | 70.00 | 1.67 | 8.84 |
The difference in Adjusted mean for post-test scores of experimental and control groups tested for significance for df = (1/67). The computed value of t = 6.80 which is significant at 0.01 level. From the values it is inferred that experimental group learnt through Mind Mapping technique is better in their achievement than the control group learnt through conventional method. Hence it may interpreted that the mind mapping technique is effective than conventional method to learn Accountancy under the process skills organizing data.
Comparison of Achievement of Accountancy of Experimental and Control Group based on Pre-Test and Post-Test Under the Category of Skill – Solving problem:
The scores obtained in the pre-test and post –test were analyzed statistically using ANCOVA to compare the effectiveness of the Mind Mapping Technique on the achievement in Accountancy under the category of Skill- Solving Problem
Table 9. Summary of Analysis of Variance (ANOVA) of Pre-test And Post –test Score for the Experimental and
Control Group under the Category of Process Skill–Solving Problem
| Source of variation | DF | SSX | SSY | MSX | MSY | FX = | 0.49 |
| Among Mean | 1.00 | 0.23 | 58.5 | 0.23 | 58.51 | FY = | 19.61 |
| Within-group | 68.00 | 31.91 | 202.9 | 0.47 | 2.98 | ||
| Total | 69.00 | 32.14 | 261.4 |
Fx =0.49 Fy =19.61
Where Fy =19.61 is significant at 0.01 level, that is Fy value is significant indicating that the groups differ significantly in the post-test scores. The computations have to be carried out for the purpose of correcting post-test (y) scores for the differences in the pre-test (x) scores. So ANCOVA was adopted for further computation.
The result of the Analysis is presented in the table.
Table 10. Summary of Analysis of Co-variance of Pre-test and Post -test Scores of Students of Experimental and Control Groups under the Category of Process Skill-Solving Problem
| Source of variation | DF | SSX | SSY | SSXY | SSYX | MSY | SDYX | |
| Among Mean | 1.00 | 0.23 | 58.5 | 3.66 | 53.62 | 53.62 | 1.69 | |
| Within-group | 67.00 | 31.91 | 202.9 | 20.06 | 190.25 | 2.84 | ||
| Total | 68.00 | 32.14 | 261.4 | 23.71 | 243.88 | F YX=18.88 | ||
Fyx = 18.88
The obtained Fyx ratio, 18.88 which is greater than the table value at 0.01 level of significance. The significant F ratio necessitates proceeding to test the difference separately by t test.
Comparison of Adjusted Means Scores:
The adjusted means for the post-test scores of the students in the experimental and control groups were computed. The data are given in the table below.
Table 11. Data for Adjusted Means of the Post-Test Scores of the Students in the Experimental and Control
Groups under the Category of Process Skill–Solving Problem
| Groups | N | MX | MY | MXY | t |
| Experimental | 35.00 | 0.63 | 8.4 | 8.34 | 4.36 |
| Control | 35.00 | 0.51 | 6.5 | 6.58 | |
| General Mean | 70.00 | 0.57 | 7.46 |
The difference in Adjusted mean for post-test scores of experimental and control groups tested for significance for df = (1/67). The computed value of t = 4.36 which is significant at 0.01 level.
From the values it is inferred that experimental group learnt through Mind mapping technique is better in their achievement than the control group learnt through conventional method. Hence it may interpreted that the mind mapping technique is effective than conventional method in the learning of Accountancy under the skill of Solving Problem.
Tenability of Hypotheses:
- The first hypothesis states that “the achievement in accountancy of higher secondary school students taught through the mind mapping technique is higher than that of the students taught through conventional method of teaching for the total sample”. Based on the findings and conclusion this hypothesis is fully accepted.
- The second hypothesis states that “the achievement in accountancy of higher secondary school students taught through the mind mapping technique is higher than that of the students taught through conventional method of teaching under the following categories of skills –
(a) Organizing data and
(b) Solving Problems
Hypothesis 2(a) states that “the achievement in accountancy of higher secondary school students taught through the mind mapping technique is higher than that of the students taught through conventional method of teaching under the process skill – Organizing data” .Based on the findings and conclusion this hypothesis is fully accepted.
Hypothesis 2(b) states that “the achievement in accountancy of higher secondary school students taught through the mind mapping technique is higher than that of the students taught through conventional method of teaching under the process skill – solving problems”. Based on the findings and conclusion this hypothesis is fully accepted.
Based on the findings and conclusion this hypothesis is fully accepted.
FINDINGS OF THE STUDY
- The achievement in Accountancy of higher secondary school students taught through mind mapping technique is significantly higher than that of students taught through conventional method of teaching for total sample.
- The achievement in Accountancy of higher secondary school students taught through mind mapping technique is higher than the control group under the process skill of organizing data.
- The achievement in Accountancy of higher secondary school students taught through mind mapping technique is higher than the control group under the process skill of problem solving.
CONCLUSION
Mind mapping technique is a useful one that improves the way one organizes and analyzes data and helps in enhancing creative problem solving skill. By using mind map one can quickly identify and understand the structure of a subject and the way that pieces of information put together, as well as recording the raw facts contained in normal notes. Mind mapping procedures are superiors in terms of students’ comprehension and knowledge application. It can be integrated with other learning strategies which will enable the students to become competent in their knowledge and abilities.
REFERENCES
Anderson & Diston (1999). The use of concept mapping as an accommodation strategy for students with learning difficulties. www.eric.ed.gov
Bavenholtz et al. (1992). The comprehensive use of concept mapping in design instruction and assessment made related to micro biology lessons prepared for high school student’s www.eric.ed.gov
Best, J.W. & Kahn, J.V. (1995). Research in education. NewDelhi: Prentice Hall of India Pvt. Ltd.
Clover (2007). Steps in mind map.www. Clover sites .com
Martin and David (1994). Effectiveness of concept mapping as an aid to lesson planning. www J.D.,w.eric.ed.gov
Ruffini, Michael. (2008). Effectiveness of using graphic organizes such as mind map facilitates meaningful learning”. www.eric.edu.gov.
Tonny, Buzan. Mind mapping technique. www.mind map.com
[1] Principal JaiBharath Training College, Thrikkakara
