Examining the theory of multiple intelligences on the cognitive learning levels of accounting students

The traditional approach to teaching accounting courses is limited to activating students' logical-mathematical and verbal-linguistic intelligences. The theory of multiple intelligence challenges the traditional understanding of intelligence and states that in the traditional method, only students who have high logical-mathematical intelligence can learn well; Therefore, the main goal of the research is to investigate the theory of multiple intelligences on the cognitive levels of accounting students' learning. The research method is semi-experimental and a pre-test and post-test design with a control group has been used. The statistical sample includes 49 advanced accounting students of 1st Islamic Azad University, Baft branch, in the second semester of the academic year 2021-2022. To conduct the test, two groups of 26 students were selected as experimental groups and one group of 23 students was selected as control group. The obtained data were analyzed by the statistical method of analysis of covariance. The results of the research showed that the educational program based on the theory of multiple intelligences on the level of learning scores and visual-spatial intelligence, verbal-linguistic intelligence, musical-rhythmic intelligence, kinetic-physical intelligence, intrapersonal intelligence, extrapersonal intelligence and logical-mathematical intelligence, students. The participant has a positive effect in the post-test of the experimental group; Therefore, it can be said that the educational program based on the theory of multiple intelligences as a useful intervention method provides a favorable environment for learning and strengthening dynamics among students.