Investigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting

Since 1984 professional committees and associations of accounting such as AAA, IAES and AEC have mentioned that teaching and learning system of accounting should change. One of the most important things that they have pointed is active learning. The aim of this study is to investigate the influence of Team-based learning (TBL) As an active learning technique on the learning of intermediate accounting students in compare to the traditional method. The statistical population of this study includes all of the intermediate accounting students of Zand Institute of Higher Education in shiraz in the educational year of 2017-2018. The samples were selected according to the available community. In this study, 70 students were selected from intermediate accounting group. Then, the students were divided into experimental (35 students) and control groups (35 students). Both groups were taught by one common researcher. The score of final exam of students considered as their learning score. This study is a semi-experimental research which has conducted by pre-test, post-test, and Analysis of Covariance (ANCOVA). Results showed that TBL increases the learning of intermediate accounting.