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The major factor contributing to students’ failure in financial accounting in secondary schools is the teaching methods used by the accounting teachers. In this paper we study the effectiveness of cooperative learning approach on students’ academic achievement. Cooperative learning is the learning style whereby students are arranged in small groups and the group members are linked together in such a way that they cannot succeed unless every member in the group succeed. They assist and encourage the effort of each other to ensure that all the group members master the learning material in order to achieve their personal and group objectives. Cooperative learning approach is not only improving students’ academic achievement but it also enhances positive attitudes towards learning, develops social skills, improves interpersonal relationships, and prepare students for collaborative work. Therefore, the objective of this paper is to adopt social interdependence theory, cognitive development theory and motivational theory to examine the effects of cooperative learning on secondary students’ achievement in financial accounting using pre-test post-test control group design.

Keywords: Cooperative learning effects; financial accounting achievement, secondary student, pre-test post-test control group design.

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