Effects of using visual material on students' success who take accounting: A case study at Aksaray Faculty of Economics and Administrative sciences

Today, the information is seen the most important competition and capital factor in competition environment. The information that business organizations need can be changed according to consumers' needs and decision makers' needs. The financial information which is necessary is produced by mostly accounting information system. The quality of these people that produce financial information affects the utility and accuaracy od the information. The products of these people called "intellectual capital" by business organizations directly affect investors' decisions. In this context, human training and accounting education are crucial for business organizations. The aim of this study is to analyze differentations of success level between classical lessons and supported by PowerPoint presentations for increasing efficiency of education. General accounting information scale has been developed. Thus the instuctor can see the students' drawbacks and can shape lesson plan according to this circumstance. This sudy was applied to 757 students studying in department of business, public finance and management information systems. 396 students forms the data before education and 357 students forms the data after education. In the beginning of education period, the knowledge level of groups were determined by general accounting information questions and the groups were divided into two groups as an experimental and a control group. While the courses were taught by PowerPoint presentations in the experimental group, the courses were taught classically in the control group. In the end of 14-week courses, it was measured again by general accounting questions and it was also analyzed by using the final grade of general accounting lesson. While there is significiant difference as an average score between the students taught classically and the students taught by powerpoint presentations in favor of the PowerPoint group, there is not significiant difference in %95 confident interval statistically. Keywords: Education, Accounting Education