Özet:

The aim of this study is to determine the impact of the collaborative learning method on the understanding of the topics of accounting audit by high school students. It is a semi-experienced method. The study was conducted with 91 students who took accounting audit courses in the Trabzon University Foundation Professional High School "Accounting and Tax Applications" and "Maliye" programs. 48 students who studied in the first program were identified as a experimental group and 43 students who studied in the subsequent program were identified as a control group. Experimental group students are taught using collaborative teaching method while control group students are taught with a traditional approach (learning-centered). As data collection tools, "Academic Success Test" and "Jigsaw Opinion Scale (JGÖ)" have been used. While the success test is applied twice as a pre- and final test to both groups, the JGÖ is applied only as a final test to the experiment group. The results of the analysis have found that compared to the traditional method, the collaborative learning method does not make a statistically meaningful difference in the understanding of the topics of accounting audit by high school students.

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