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It has been proved by the prior studies that the low achievement among secondary school students in financial accounting is due to the persistent use of conventional teaching approach where students put all their focus on the teacher. The conventional teaching approach was found to be less effective in enhancing the students’ achievement. In this paper, we study the effect of guided discovery approach on the secondary students’ achievement in financial accounting. The guided discovery approach is the instructional approach in which students are given opportunity to test their own understanding by engaging in active learning. Prior studies found that the approach has a strong positive effect in enhancing students’ achievement and in promoting their positive attitude towards learning. The research model of our study is proposed and developed based on the constructivist learning theory. The effect of this guided discovery approach on the secondary students’ achievement in financial accounting will be examined using a pre-test post-test control group design. The study’s findings are expected to be relevant to stakeholders, especially government, curriculum planners, and financial accounting teachers of secondary school in terms of the benefits of adopting guided discovery approach in teaching financial accounting and how this approach could be used to improve their students’ achievement.

Keywords: Guided discovery approach, financial accounting achievement, secondary school, pre-test post-test control group design.

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