The Development and Validation of an Instrument to Evaluate Learning Activity Package in Advanced Accounting

Abstract: This study focuses on developing and validating an instrument to evaluate the Learning Activity Package in College Advanced Accounting. The study was designed by adapting the instrument development process proposed by DeVellis (2017). The process involves eight steps that are grouped into two phases, namely, development and validation. Nine criteria and 53-item statements for evaluation of the Learning Activity Package (LAP) were crafted based on a literature review and focus group discussion of the accounting faculty. The instrument was tried out to 23 college students from various sections and programs within the BSBA department. The selection of participants for the pilot testing utilized a random sampling approach. The instrument was assessed for reliability and was found to have a Cronbach's alpha of 0.935 and is considered an excellent instrument. Meanwhile, the CVR was generated for each item. Items marked as not essential had a CVR < 0.99 (this value is based on the total number of experts, N = 4). The average CVR value was 0.65. The findings of this study support that a learning activity package (LAP) helps supplement student's independent learning and deserves more significant consideration in the academe to improve the teaching-learning process. Research findings revealed that the learning activity package is valid for college students, particularly at-home self-learning. It is also recommended to seek additional expert input to corroborate the results and enhance the reliability of the content validity assessment. Regularly evaluate and update the Learning Activity Package based on feedback from educators, students, and advancements in Advanced Accounting. Keywords: instrument development, content validity, learning activity package. Title: The Development and Validation of an Instrument to Evaluate Learning Activity Package in Advanced Accounting Author: Alma T. Gurrea International Journal of Interdisciplinary Research and Innovations ISSN 2348-1218 (print), ISSN 2348-1226 (online) Vol. 12, Issue 3, July 2024 - September 2024 Page No: 41-48 Research Publish Journals Website: www.researchpublish.com Published Date: 15-August-2024 DOI: https://doi.org/10.5281/zenodo.13325648 Paper Download Link (Source) https://www.researchpublish.com/papers/the-development-and-validation-of-an-instrument-to-evaluate-learning-activity-package-in-advanced-accounting