Journal of Education & Social Policy

The Effect of Logical-Mathematical Intelligence on Financial Accounting Achievement According to Multiple Intelligence Theory
Abdülkadir PEHLİVAN, Ph.D; Mehmet DURGUT, Ph.D.

Abstract
The purpose of this study is to determine the intelligence types of students taking Financial accounting course within the context of Gardner’s Multiple Intelligence Inventory and to determine whether there is a correlation between the types of intelligence they have and Financial Accounting course and their academic achievement. The study was conducted by applying Gardner’s Multiple Intelligence Inventory to 279 randomly selected students at Karadeniz Technical University and Giresun University who took Financial Accounting course in 2016-2017 academic year. As a result of the research, it has been determined that the students were “moderately advanced” in “Logical-Mathematical” and “Musical” intelligence types and “advanced” in other intelligence types. When the results of the study were examined in terms of gender variable, statistical differences were found in the scores of students in “Logical-Mathematical”, “Spatial” and “Musical” intelligence types and no difference was found for other intelligence types. As another result of the study, a positive significant correlation between achievement in Financial Accounting course and the “Logical-Mathematical” intelligence type was found. In addition, it was determined by the regression analysis performed that “Logical-Mathematical” intelligence of the students affects Financial Accounting course achievements and that “Logical-Mathematical” intelligence is one of the predictors of Financial Accounting Grade Points.

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