An Empirical Test of Mnemonic Devices to Improve Learning in Elementary Accounting

Abstract

The author empirically examined the use of mnemonic devices to enhance learning in first-year accounting at university. The experiment was conducted on three groups using learning strategy application as between participant's factors. The means of the scores from pre- and posttests were analyzed using the student t test. No significant difference was found between the groups for the pretest; however, both treatment groups performed significantly better in the posttest than did the control group. The findings support the literature that mnemonic devices can accelerate the rate at which new information is acquired and improve formal reasoning. A model is introduced for assessing the characteristics which affect memory recall.