RESEARCH ON THE IMPACT OF BLENDED TEACHING MODE OF ACCOUNTING PRINCIPLES COURSES ON STUDENTS’ LEARNING OUTCOMES IN GUANGXI HIGHER EDUCATION INSTITUTIONS
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Abstract
This study aimed to investigate the impact of the blended teaching mode of the Accounting Principles course on students’ learning outcomes in Guangxi higher education institutions. The specific objectives were: (1) to examine the overall effect of blended teaching on students’ learning outcomes; (2) to analyze its effect on the cognitive domain; (3) to analyze its effect on the skill domain; (4) to analyze its effect on the affective domain; (5) to determine the effect of online preview activities; and (6) to determine the effect of offline hands-on practice on students’ learning outcomes. A quasi-experimental research design was employed, supported by a questionnaire survey. The population comprised first-year accounting students at Guangxi University of Foreign Languages (2024 cohort). The sample included two parallel classes selected through cluster sampling (n = 205): 105 students in the experimental class (blended teaching) and 100 students in the control class (traditional teaching). Research instruments included standardized achievement tests and validated questionnaires (Cronbach’s alpha > 0.80; IOC ≥ 0.67). Data were analyzed using SPSS through descriptive statistics, independent-samples t-tests, Pearson correlation, and regression analysis.
The findings revealed that 1) students taught through the blended teaching mode achieved significantly higher overall learning outcomes than those taught through the traditional mode; 2) blended teaching positively influenced the cognitive domain, leading to improved mastery of accounting principles; 3) it significantly enhanced skill outcomes, including problem-solving, teamwork, and information literacy; 4) it positively affected the affective domain, increasing motivation, engagement, and learning interest; 5) the online preview component contributed significantly to pre-class preparation and in-class performance; and 6) the offline hands-on practice component further improved learning through case studies, simulation training, and guided practice. In conclusion, the blended teaching mode effectively improves cognitive, skill-based, and affective learning outcomes in Accounting Principles courses. Recommendations are proposed at institutional, teacher, and student levels to optimize implementation and sustain improvements.
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