การศึกษาเปรียบเทียบผลสัมฤทธิ์ทางการเรียนของนักศึกษาระหว่างผู้เรียนที่จบการศึกษา ระดับประกาศนียบัตรวิชาชีพกับระดับมัธยมศึกษาตอนปลาย ในรายวิชาการบัญชีขั้นต้น สาขาการบัญชี คณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีราชมงคลศรีวิชัย สงขลา

Abstract

This research employed a quantitative research design with the objectives of (1) comparing the academic achievement of students who graduated from vocational certificate programs and upper secondary schools in accounting courses, and (2) comparing the learning progress of first-year students before and after instruction in the Bachelor of Accountancy Program, majoring in Accounting, Faculty of Business Administration. The sample consisted of 68 students. The statistical methods used for data analysis included percentage, mean, standard deviation, and hypothesis testing using t-tests. The results revealed that among the 68 first-year Bachelor of Accountancy students, 57 students (83.8%) graduated from upper secondary schools, while 11 students (16.2%) graduated from vocational certificate programs. Most students achieved academic performance at the A and B+ grade levels. When comparing students’ academic achievement, it was found that students who graduated from vocational certificate programs achieved the highest academic performance, with grades mainly at the A level, followed by B+. In contrast, students who graduated from upper secondary schools had lower academic achievement, with most grades falling within the A, B+, and other grade levels. An independent t-test was conducted to examine the difference in mean academic achievement scores between the two groups at a significance level of 0.05. The results showed that students who graduated from vocational certificate programs had a mean academic achievement score of 3.31, which was significantly higher than that of students who graduated from upper secondary schools (mean score = 1.09). The difference was statistically significant at the 0.05 level. Regarding learning progress before and after instruction, the average test scores of both groups increased by 1.5 points. A paired t-test revealed that students who graduated from vocational certificate programs demonstrated greater improvement in learning progress, with the difference being statistically significant at the 0.05 level.