روش تدریس مبتنی بر مسئله، آموزش، یادگیری، تئوری یادگیری اجتماعی

The main goal of education in any society is to improve the learning process in students, and one of the important results of this is to cultivate students' critical thinking. Many factors are involved in the realization of this, one of these factors is the teaching method, which is very important in the learning and performance of learners. Problem-based teaching method is one of the student-centered teaching methods. This method is recognized by researchers as an effective teaching method that increases academic performance and maintains students' knowledge in teaching and learning several subjects, including accounting. However, no known studies have examined problem-based method processes for use in classrooms in accounting teaching and learning. This seems to have made it difficult to apply it to teaching and learning accounting at the advanced and basic levels. This study emphasizes the theory of social learning, which states that if students actively participate in classroom work through the method of mitigation on the problem, then progress in knowledge occurs and increases the efficiency and effectiveness of student' learning.