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Eurasian Society of Educational Research
Christiaan Huygensstraat 44, Zipcode:7533XB, Enschede, THE NETHERLANDS
Eurasian Society of Educational Research
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Christiaan Huygensstraat 44, Zipcode:7533XB, Enschede, THE NETHERLANDS

'High ability' Search Results

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Implementing internal quality assurance activities is an indispensable condition to form a quality culture in higher education institutions in Vietnam which contributing to a fundamental and comprehensive renovation of Vietnamese higher education. The purpose of this research was to assess the correlation of internal quality assurance on the formation of quality culture through the types of higher education institution in Vietnam. A group of 222 teachers from 8 higher education institutions (4 public higher education institutions and 4 private higher education institutions) in Ho Chi Minh city participated in the survey. The questionnaire included three groups which are internal quality assurance activities, awareness of individuals, and organizational culture. The results showed that the correlation between internal quality assurance and the formation of quality culture is difference between two types of higher education institutions, in which with autonomy in higher education institution administration, the level of application of guaranteed the internal quality assurance activities is associated with quality culture developing in private higher education institutions higher than public higher education institutions.

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10.12973/eu-jer.9.2.499
Pages: 499-509
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878
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7

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8

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This research aims to find out: (1) the more effective learning model on students' divergent-thinking skills; (2) the better adversity quotient on students' divergent-thinking skills; (3) the better adversity quotient to improve students' divergent-thinking skills in each learning model; and (4) the better learning model to improve students' divergent-thinking skills in each adversity quotient. This research uses a quantitative approach with a quasi-experimental type. The fifth-grade students were selected as the research subjects. This research was carried out at the public elementary schools in Laweyan District, Surakarta, Indonesia. Test and questionnaire techniques were used to collect data. The data analysis was performed with the analysis prerequisite, hypothesis, and multiple-comparison tests. The results showed that the learning model and adversity quotient have an influence on divergent-thinking skills; for each adversity quotient, the thinking actively in a social context learning model is better than the creative problem solving and direct instruction learning model; the creative problem solving learning model is better than the direct instruction learning model; and adversity quotient of the climbers is better than that of the campers and the adversity quotient of the campers is better than that of the quitters in each learning model.

description Abstract
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10.12973/eu-jer.9.2.537
Pages: 537-568
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1002
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1581
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10

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14

Multiple Intelligences-based Creative Curriculum: The Best Practice

model assessment curriculum multiple intelligences kindergarten

Risky Setiawan , Djemari Mardapi , Aman , Umum Budi Karyanto


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The purpose of this research is: 1) to develop the model and produce the assessment of creative curriculum-based learning program multiple intelligences (MI), 2) to know the characteristics and impacts of developed product models. Research using multi-years by method R & D (Research and Development) with two phases; First phase: 1) Preliminary survey stage, 2) definition stage, 3) design phase, 4) trial stage, and 5) development stage; The second phase: 1) the instrument design stage through the Forum Group Discussion, 2) the product trial phase of 100 children in Sleman Regency, 3) wide-scale implementation of 200 children in Yogyakarta Province, 4) the evaluation phase with construct analysis and achievement of research subjects' performance, 5 ) the stage of measuring the effectiveness of the product with user perception. The subject comprises 200 children of early childhood and 20 kindergarten teachers in 10 kindergartens in the Yogyakarta province in Indonesia, by the approach of Reflective Measurement Theory (RMT). The results showed that: 1) the MI-based creative curriculum assessment model was developed to meet valid, reliable and conformity criteria of an empirical data model, 2) The implementation of the assessment model had fulfilled the requirements worthy of using three criteria  aspect; 1) The results of the assessment using creative instruments based on multiple intelligences on children get "very good" results, 2) the readiness of the teacher in learning is included in the "good" category; 3) teacher performance appraisal shows the "very good" category, and 4) the benefits of the products developed are in the "very good" category. It was concluded that the developed product had tested empirically and practically so that it was useful in learning in early childhood.

description Abstract
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10.12973/eu-jer.9.2.611
Pages: 611-627
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1724
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1733
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7

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5

South Kalimantan Local Wisdom-Based Biology Learning Model

biodiversity material biology learning tools south kalimantan local wisdom

Siti Ramdiah , A. Abidinsyah , Muhammad Royani , H. Husamah , Ahmad Fauzi


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The objectives of this study were to analyze the validity, practicality, and effectiveness of South Kalimantan local wisdom-based biology learning and its effect on student learning outcomes. The research method used is research and development. This research was in a Develop stage of Thiagarajan’s Model. This development has produced learning models (lesson plans, student’s worksheet, learning achievement test questions, teacher activity sheets, student activity sheets, and student response sheets). The local wisdom-based learning model were designed with seven stages using Banjar language (regional language of South Kalimantan). Model that have been developed were tested for the level of validity, practicality, effectiveness, and its effect in learning. The level of validity is determined based on the assessment and review of the four validators. To find out the effectiveness and the effect of the learning model, quasi-experimental design was applied by involving two classes at SMAN 7 Banjarmasin-Indonesia. Data were collected using a variety of instruments, namely the validity assessment sheet, the student’s worksheet and lesson plan sheets, student achievement test questions, and student response sheets. Data analysis was implemented to measure the effectiveness and the effect of learning by calculating n-Gain and ANCOVA, respectively. The results, the learning tools met the "valid" criteria so that it can be implemented. Learning also concluded having good practicality criteria. Moreover, it can be seen that the application of local wisdom-based learning model and tools was quite effective in improving student learning outcomes, in contrast to learning in the control class. Furthermore, ANCOVA test concluded that there were significant differences in learning outcomes between students in the experimental and the control class.

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10.12973/eu-jer.9.2.639
Pages: 639-653
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1131
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1401
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21

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10

Readiness and Competence of New Teachers for Career as Professional Teachers in Primary Schools

new teacher career new teacher readiness new teacher competence professional teacher teacher professional education

J. Julia , Herman Subarjah , M. Maulana , Atep Sujana , I. Isrokatun , Dadan Nugraha , Dewi Rachmatin


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This study aims at exploring the problem of the readiness and competence of new teachers to teach in primary schools. This study specifically focuses on identifying the readiness of new teachers to conduct teaching professionally, and analyzing their competence in conducting teaching. This study employs a mixed-method research design with data collected from two different approaches: a qualitative approach by conducting interviews and observation, and a quantitative approach by conducting a survey. The data were collected from lecturers, graduate teachers working as teachers, graduate teachers working not as teachers, and users of graduate teachers. The results of data collection and analysis were made into several themes. The results showed that the majority of graduates were ready to join the workforce as professional teachers with the risk that they had to accept the lack of welfare and legitimacy as unprofessional teachers because they had to attend further professional education programs. The education provided by the lecturers during their study in their institution in the aspects of knowledge and skills in the field of study and pedagogy became the foundation for new teachers in starting their careers as professional teachers in schools. A good educational process had produced teachers who have competencies with good categories in various aspects.

description Abstract
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10.12973/eu-jer.9.2.655
Pages: 655-673
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2378
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2036
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6

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8

The Effects of the ECIRR Learning Model on Mathematical Reasoning Ability in the Curriculum Perspective 2013: Integration on Student Learning Motivation

ecirr mathematical reasoning ability student learning motivation

Agus Pahrudin , Nur Ahid , Syamsul Huda , Nita Ardianti , Fredi Ganda Putra , Bambang Sri Anggoro , Watcharin Joemsittiprasert


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This study aims to determine the impact of the ECIRR(Elicit, Confront, Identify, Resolve, Reinforce) learning model on students' mathematical reasoning abilities in terms of student motivation. The research method used was a quasy-experimental method with a post-test only control design research design. The population of this study was all students in five classes XII Private School. The Samples were taken at class XII AP-2 and XII MM-1 as the experimental class, and class XII AP-1 and XII MM-2 as the control class. The data analysis technique used is hypothesis testing using ANAVA 2 paths. Based on the research results obtained that (a) There is an influence of the ECIRR (Elicit, Confront, Identify, Resolve, Reinforce) learning model on mathematical reasoning abilities. (b) There is an influence of student learning motivation on mathematical reasoning abilities. (c) There is no interaction between the treatment of learning models and categories of students' learning motivation towards mathematical reasoning abilities. So as a whole it can be concluded that the ECIRR (Elicit, Confront, Identify, Resolve, Reinforce) learning model influences the ability of mathematical reasoning and can increase students' learning motivation.

description Abstract
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10.12973/eu-jer.9.2.675
Pages: 675-684
cloud_download 903
visibility 955
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903
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955
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10

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6

Developing MeMoRI on Newton’s Laws: For Identifying Students’ Mental Models

memori-nl mental models instrument newton's laws students' mental models

Nuzulira Janeusse Fratiwi , Achmad Samsudin , Taufik Ramlan Ramalis , Antomi Saregar , Rahma Diani , Irwandani , ,


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The identification of students’ mental models is crucial in understanding their knowledge of scientific concepts. This research aimed to develop a Mental Models Representation Instrument on Newton's Laws (MeMoRI-NL). The ADDIE (Analyzing, Designing, Developing, Implementing and Evaluating) model was used as a research method. The sample consisted of 30 students of 15-16 years-old at one of senior high school in Tatar Pasundan. The data was examined using Rasch analysis on validity, reliability, level of difficulty, and distributions of students’ mental models. Students’ mental models were classified as Scientific (SC), Synthetic (SY), Synthetic almost Misconception (SYM), and Initial (IN) model. Based on the evaluating stage, students’ mental models are mostly in the SYM and IN model. Consequently, it can be concluded that the Mental Models Representation Instrument on Newton's Laws (MeMoRI-NL) can be developed using the ADDIE model and most of the students' mental model has not been following scientific knowledge. Based on this research, teachers or educators should enhance students' mental models, especially for female students.

description Abstract
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10.12973/eu-jer.9.2.699
Pages: 699-708
cloud_download 648
visibility 952
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648
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952
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11

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14

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The purpose of this research is to experimentally evaluate how the “flipped classroom” model used to deliver Business English, which is commonly an integral part to the ESP course at tertiary schools of Economics in Ukraine, to the students majoring in Economics fosters students’ critical thinking skills and improved their academic performances and what students’ perceptions of this model are. The learning environment used a multimedia-based textbook entitled “Business skills through English”. This was experimental research which used a mixed-methods approach. Students’ critical thinking skills and academic performance (learning outcomes) were the variables for this study. Placement tests, needs analysis questionnaires, Course Satisfaction Questionnaire, a test to assess the students’ critical thinking skills were used to collect the statistical data. Cronbach Alpha coefficient was applied to interpret the test on critical thinking data and SPSS AMOS statistical package programme was used to analyse the consolidated data. The study found that the “flipped classroom” model used to deliver ESP and Business English to the students majoring in Economics has the potential to provide a better learning experience for the students and teaching experience for the teachers. This model fosters students’ critical thinking skills by involving them in problem-solving-based learning and improves their academic performances by increasing their responsibility for learning results and stimulating them to use different learning styles. Overall, the above model substitutes a teacher-centered with a student-centered approach that engages learners in the true-to-life business world and language environment. In this way, learning Business English and ESP at higher educational institutions in Ukraine is a move from just training memory (memorizing professionalism-related English vocabulary and doing grammar drills) to applying language as a learning medium in the specifically designed vocational contexts.

description Abstract
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10.12973/eu-jer.9.2.717
Pages: 717-728
cloud_download 860
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860
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1139
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10

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14

The Effect of SSCS Learning Model on Reflective Thinking Skills and Problem Solving Ability

sscs learning model mathematical reflective thinking ability mathematical problem solving ability

Muhamad Yasin , Jamal Fakhri , Siswadi , Rahma Faelasofi , Ahmad Safi’i , Nanang Supriadi , Muhamad Syazali , Ismail Suardi Wekke


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This study aims to determine the effect of the application of the Search, Solve, Create, and Share (SSCS) learning model to the mathematical reflective thinking skills and the students' mathematical problem-solving abilities. This research is a type of Quasi-Experimental Design research with a 2x2 factorial research design. Data collection techniques in this study in the form of documentation and tests at Private school in Bandar Lampung with 28 students of experiment classes and 28 students of control classes. Data analysis techniques used are the normality test and homogeneity test. Testing the hypothesis in this study using the Multivariate Analysis of Variance (MANOVA) test. Based on the results of the study, The calculation of the MANOVA test, it was concluded that there was an influence on the application of the SSCS learning model to students' mathematical reflective thinking skills. The application of the SSCS learning model to the mathematical reflective thinking ability has an influence percentage of 91.9%. The application of the SSCS learning model to mathematical reflective thinking skills and mathematical problem solving abilities has a relatively high level of effectiveness.

description Abstract
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10.12973/eu-jer.9.2.743
Pages: 743-752
cloud_download 1152
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9
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1152
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1191
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9

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9

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Problem-solving and mathematical communication are essential skills needed by students in learning mathematics. However, empirical evidence reports that students’ skills are less satisfying. Thus, this study aims to improve students’ problem-solving and mathematical communication skills using a Metacognitive-Based Contextual Learning (MBCL) model. A quasi-experimental non-equivalent control group design was used in this study. The participants were 204 fifth-grade students; consisting of experimental (n = 102) and control (n = 102) groups selected using convenience sampling. This study was conducted in four Indonesian elementary schools in the first semester of the academic year 2019/2020. The Problem-Solving Skills Test (PSST) and Mathematical Communication Skills Test (MCST) were used as pre- and post-tests. In order to analyze the data, one-way ANOVA was used at the 0.05 significance level. The results showed that students in the experimental group had higher post-test scores than the control group in terms of problem-solving and mathematical communication skills. It can be concluded that the MBCL effectively promotes fifth-grade students’ problem-solving and mathematical communication skills. Therefore, it is suggested that MBCL should be used more frequently in primary school mathematics to further improve students’ problem-solving and mathematical communication skills.

description Abstract
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10.12973/eu-jer.9.2.753
Pages: 753-764
cloud_download 3526
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14
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3526
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2062
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14

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11

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Self-efficacy and critical thinking represent two vital components for university graduates in the 21st century learning. However, several studies reported that these two important outcome predictors were unsatisfactory. This study aimed at investigating the effects of problem-based learning (PBL) on pre-service teachers’ self-efficacy and critical thinking. A quasi-experimental nonequivalent pretest-posttest control group design was utilized. A total of 44 pre-service elementary school teachers (aged 19-22) at a private university in Indonesia were assigned as experimental (n = 22) and control (n = 22) groups. The experimental group learning received PBL, while the control group learning with traditional college instruction. The Self-Efficacy Scale (SES) and the Critical Thinking Questionnaire (CTQ) were administered before and after the intervention in both groups. Independent and paired samples t-tests were employed to analyze the pretests and posttests data. The results indicated that PBL was more effective in increasing self-efficacy and critical thinking of pre-service elementary teachers than traditional teaching. It is suggested that PBL should be used more frequently in science learning to further enhance students’ self-efficacy and critical thinking skills in higher education.

description Abstract
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10.12973/eu-jer.9.2.765
Pages: 765-773
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22
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1205
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1550
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22

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24

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After more than two decades of the Salamanca Statement, discrimination and marginalization still exist. There is a need to implement inclusion to promote educational accessibility, quality, and equity for all to combat exclusion. As a result, inclusion challenged educational systems, especially teachers who are its primary implementers. Understanding the significant role of teachers in the parlance of the inclusive agenda is an essential area of inquiry; however, relatively less is known about it. This paper addresses the chasm by looking more profoundly into the teachers’ skills and dispositions about inclusion. Through a cross-sectional survey, this paper examined and compared the Filipino and Thai in-service teachers’ efficacy and attitudes about inclusion and its association with their intentions for inclusive practices. Data revealed that Filipino teachers have a generally higher level of positive attitudes, efficacy, and intentions for inclusive practices than their Thai counterparts. Also, there is a significant and positive correlation between the respondents’ attitudes, efficacy, and intentions for inclusive practices. Considering the historical and cultural contexts, the results of the study construed a deeper understanding of the teachers’ inclusive practices. Insights gathered from the study are instrumental in the examination and understanding of the teachers’ role in the inclusive agenda.

description Abstract
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10.12973/eu-jer.9.2.787
Pages: 787-797
cloud_download 1078
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1078
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1063
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2

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3

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The Teacher Efficacy for Inclusive Practice (TEIP) scale is an instrument created by Sharma et al. to assess efficacy of instruction in inclusive settings. Despite its increase in use, the TEIP has not been validated with a Spanish teacher population. The aim of this study was to: (1) analyze the psychometric properties and factor structure of the TEIP scale in a sample of Spanish preservice teachers (N = 475; 80% female, 20% male), and (2) examine the level of self-efficacy for inclusive practices that teachers experience when they graduate from their training programs. Exploratory and confirmatory factor analyses indicate that a Spanish version (TEIP-ES) consisting of 15 items with a three-factor construct explains 61.34 percent of total variance. Item total-correlations ranged from .488 to .778, and factor loadings from .590 to .790. Convergent validity with measures of quality of teacher education (TE) programs and self-report of preparedness to teach in inclusive settings was good. In contrast, self-efficacy for inclusive practices was rated moderately low. Overall, these findings support the construct and convergent validity of the TEIP-ES and suggest that it is a useful instrument to measure self-efficacy for inclusion in Spanish preservice teacher populations. This manuscript reports the findings, discusses the implications for the improvement of TE programs, and suggests possible avenues for future related research.

description Abstract
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10.12973/eu-jer.9.2.809
Pages: 809-823
cloud_download 1004
visibility 928
11
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1004
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928
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11

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12

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Research on critical thinking skills has been frequently carried out, but it has not shown maximum results. This problem is exacerbated by the differences in pre-service teachers’ academic abilities. A new learning model that can improve pre-service teachers’ critical thinking skills and reduce the gap in critical thinking skills among the upper, middle, and lower academic ability pre-service teachers is needed. This research aims at exploring the potential of the QASEE learning model on the critical thinking skills of different academic ability. This quasi-experimental research involved 107 pre-service teachers of Universitas Islam Negeri Raden Fatah, Indonesia. The research classes were divided into three classes, namely the QASEE class (experimental class), the RQA class (positive control class), and the conventional class (negative control class). Each class was further divided into upper, middle, and lower academic categories. The data were collected using an essay test supported by a critical thinking skill rubric. The data were analyzed by using ANCOVA and followed by LSD test. The research results show that the QASEE (Questioning, Answering, Sharing, Extending, and Evaluating) learning model can improve and equalize the critical thinking skills of pre-service teachers with various academic levels. Thus, the QASEE learning model can be used as a new reference to improve pre-service teachers’ critical thinking skills, especially the lower academic ability.

description Abstract
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10.12973/eu-jer.9.2.853
Pages: 853-864
cloud_download 976
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976
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1210
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3

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3

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This study aims to design mathematical literacy instruments that have evidence of content and construct validity and are reliable for use as an Assessment for Learning. The research involved eight experts as instrument validators and 273 eighth-grade students of junior high school in Yogyakarta Province. The results showed that the ten mathematical literacy items developed had the V Aiken coefficient index calculated from 0.781 to 0.906 (> 0.75). The results of adequacy testing of samples with KMO and Bartlett show Chi-Square in the Bartlett test of 608,608, the p-value <0.05 and KMO value of 0.781 (> 0.5). The results of testing of the measurement model with Confirmatory Factor Analysis (CFA) produce a Root Mean Square Error of Approach (RMSEA) value of 0.049 (≤ 0.08), chi-s Square of 33.92 (<2df), the p-value of 0.05004 (≥ 0.05). Nine out of the ten items developed had t-value> 1.96, Standardized Loading Factor (SLF) was greater than the critical limit (> 0.3), and Construct Reliability (CR) of 0.78 (> 0.7). It can be concluded that the developed mathematical literacy instrument can measure what must be measured and nine items significantly reflect the construct or latent variable, as well as the level of consistency of a good score.

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10.12973/eu-jer.9.2.865
Pages: 865-875
cloud_download 1161
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1161
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1286
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9

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12

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Learning models that can improve critical thinking, skills collaborate, communicate, and creative thinking are needed in the 21st-century education era. Critical and creative thinking are the two essential competencies of the four skills required in the 21st century. However, both are still difficult to achieve well by students due to a lack of thinking skills during mathematics learning. This study was conducted to determine the model of learning that is appropriate to develop students' critical and creative thinking skills. The study used three-class samples from eighth grade. The first class is given the problem-posing lesson; the second class is given contextual learning and third class as a control class. The results of the study indicate that improving students' critical and creative thinking skills are included in the moderate category for types using contextual learning and problem-posing. Also, it is found that contextual learning is more effective for improving critical thinking skills when compared with learning problem posing and expository learning. Meanwhile, learning problem posing is more useful to enhance creative thinking skills compared with contextual and expository learning.

description Abstract
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10.12973/eu-jer.9.2.877
Pages: 877-887
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1334
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1563
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13

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Recently, as low-cost microcontrollers such as those developed by Arduino and Raspberry Pi have become widely available, the term maker education has emerged as a hot topic in education. Teachers are increasingly using low-cost microcontrollers in their classes, but conducting a class that focuses on using a microcontroller may cause difficulties or problems, for the learner or for the instructor. To solve these problems, it was necessary to design a teaching and learning model for the use of low-cost microcontrollers to be applied at school sites. Accordingly, this study aimed to develop a teaching and learning model for using low-cost microcontrollers. As a result of this study, the author proposes a teaching and learning model that consists of six stages: topic selection, exploration of implementation methods, experimentation, production of teaching and learning materials, implementing lesson plans, and improvement. According to this procedure, teaching and learning materials were created and applied for the subject matter of a middle school unit on “Making Arduino Automobile.” The model developed in this study may provide a guideline for teachers who want to apply low-cost microcontrollers in their classes.

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10.12973/eu-jer.9.3.921
Pages: 921-934
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632
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891
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2

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Development and Validation of an Instrument to Measure a Performance of Vocational High School

evaluation school performance vocational high school

Nur Kholis , Djemari Mardapi , Badrun Kartowagiran


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Some evaluation has been carried out in Vocational High Schools (VHSs), but most of it focuses on the documents or passive data rather than the processes happening in VHSs. Thus, this research focuses on the evaluation of VHS performances where the process is initiated with identifying the constructs and developing the instruments of performance evaluation for VHSs with Technology and Engineering expertise programs. Based on the problems found in the field, before conducting the evaluation, the researcher needs to, at first, develop the instrument of evaluation through three stages of development. The first stage is analyzing the concepts related to the evaluation by examining the factors affecting VHS performances. In the second stage, instrument development and instrument analysis (content validation) are conducted with the help of experts. The third stage is performance evaluation in VHSs located in Yogyakarta. The evaluation employs a set of instruments developed by the researchers. This research has produced a set of instruments for performance evaluation, which can be used extensively in VHSs. Based on the evaluation, it is found that the aspects of general management and academic management of the VHSs being studied are considered “Good”.

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10.12973/eu-jer.9.3.955
Pages: 955-966
cloud_download 639
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639
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939
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8

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8

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This research aims to test (1) the effectiveness between problem posing learning model with Indonesian realistic mathematical education approach and problem posing learning model on written mathematical communication skills, (2) the effectiveness between field-independent and field-dependent cognitive styles on written mathematical communication skills, (3) the effectiveness between problem posing learning model with Indonesian realistic mathematical education approach and problem posing learning model on the written mathematical communication skills from each cognitive style, and (4) the effectiveness between field-independent and field-dependent cognitive styles on written mathematical communication skills from each learning model. This quantitative research employed a quasi-experimental method. The research sample consisted of 240 fifth-grade elementary school students in Jebres District, Surakarta, Indonesia. Data collection techniques included tests of written mathematical communication skills and cognitive styles. The data were analyzed using prerequisite (normality, homogeneity, and balance), hypothesis, and multiple-comparison tests. The findings prove that (1) PP model with Indonesian realistic mathematical education approach is more effective than the PP and direct instruction models, (2) field-independent cognitive style is better than field dependent, (3) PP with Indonesian realistic mathematical education is as effective as the PP model, but more effective than the direct instruction model, and the PP model is more effective than the direct instruction model in each cognitive style, and (4) in the PP learning model with Indonesian realistic mathematical education approach, field-independent cognitive style is same skill as with field-dependent, but field-independent is better than field-dependent cognitive style in the PP and direct instruction learning models.

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10.12973/eu-jer.9.3.979
Pages: 979-994
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1002
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1136
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12

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There is a national trend on the declining percentage of school performance in the Certified Public Accountant (CPA) Licensure Examination in the Philippines. This report aims to present the result of this licensure exam in regional level between private and public schools. Quantitative descriptive type of research was utilized in the study using documentary analysis from the result of the Licensure Examination including almost 415 accountancy schools in the country with first takers. Results showed that large number of examinees did not contribute much to increase the record of passing percentage of a certain region but instead it pulls down the passing rate. Public schools in eight (8) regions of the country have significantly higher passing rate than private HEIs. Private HEIs had been consistent in terms of having higher percentage of institutions with zero percent performance rating among first takers. However, private universities produced more top performing examinees than other private colleges and public schools in the country. Findings of the study may provide insights to educational leaders in ensuring the quality on the delivery of instruction through maintaining qualified teachers with relevant knowledge and competencies necessary to prepare the accountancy graduates for licensure examination.

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10.12973/eu-jer.9.3.995
Pages: 995-1007
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3831
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2

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2

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