A New Approach to Accounting Education (NABO): The Impact on Student Performance
This study investigates the effectiveness of the New Approach to Accounting Education (NABO), a teaching method designed to introduce accounting to novice students in Belgian secondary schools. Specifically, we examine whether students taught using the NABO method demonstrate higher academic performance compared to those taught through traditional approaches. Additionally, we investigate the role of student motivation and engagement in influencing academic outcomes. A quasi-experimental design was employed, combining between- and within-subjects elements, including a control group with a pretest-posttest setup. Data were collected over four academic years (2018-2022) from 582 high school students. Structural equation modeling was used to test the proposed hypotheses. Results show that students taught with the NABO method significantly outperform their peers in traditional settings. Moreover, motivation and engagement have a strong positive effect on academic achievement. These findings contribute to accounting education by showing that innovative teaching methods can enhance learning outcomes for novice students, while also offering practical recommendations and avenues for future research on improving introductory accounting courses.
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