دانلود رایگان مقاله بررسی اکتشافی آموزش سواد مالی حسابداری

abstract

Consumer financial literacy remains a subject of intensive discussion within academic, business, and governmental policymaking communities. This study considers learning outcomes associated with teaching basic financial literacy concepts to undergraduate accounting and business students enrolled in the principles of accounting sequence. The study was conducted at a small mid-western university utilizing a full-time, Master of Business Administration student to develop and deliver financial literacy training workshops to students enrolled in the target courses. This single source for training materials and pedagogical delivery removed any potentially confounding effects that would be associated with engaging more than one person. A statistical assessment of the pre-test and post-test outcomes was conducted within a matched-pair, repeated measures statistical evaluation framework. The findings suggest that a parsed approach to teaching financial literacy, as opposed to a single personal finance course, represents a potentially effective method for addressing the basic financial literacy needs of undergraduate accounting and business students. Further, these results suggest that it may be possible to expand the training model in a cost effective and efficient way so that financial literacy training could be provided in a reasonable manner to all undergraduate students regardless of their major area of study.

6. Conclusions, recommendations, and limitations

A reasonable and time-limited teaching approach, far short of a full semester class, was utilized to intervene in the financial literacy crisis surrounding young adults (18e22 years of age). The findings suggest that benefits accrued to the participants with respect to overall financial literacy. Further, the increased knowledge appeared to extend to several identifiable topical areas within the concept of financial literacy. These later findings must be viewed with some degree of caution, as the number of questions utilized to assess each domain was limited; however, the results are definitely encouraging. While not every possible financial literacy subject or topic was addressed, as such an extensive approach would have been well beyond the time limits available, the parsed teaching subject approach applied would seem to have great potential for addressing this significant and important issue.