European Journal of Business and Social Sciences, Vol. 5, No. 06, September 2016. P.P. 101 - 108 URL: http://www.ejbss.com/recent.aspx-/ ISSN: 2235 -767X EUROPEAN JOURNAL OF BUSINESS AND SOCIAL SCIENCES 101 THE POWER OF USING PAUSE PROCEDURE DURING ACCOUNTING LECTURE: AN ACTION RESEARCH STUDY Faieza Chowdhury Lecturer, Faculty of Business Administration, American International University- Bangladesh (AIUB), Banani, Dhaka-1213, Bangladesh. ABSTRACT This study is a quantitative approach to unravel the effect of pause procedure on two dependent variables (student performance and student satisfaction). The purpose of this action research study is to explore two aspects: Do students in accounting class where the pause procedure is applied (experimental group) perform better compared to another accounting class (control group) where pause procedure is not employed? Do students in accounting class where instructor uses pause (experimental group), experience greater course and teaching satisfaction compared to the students of (control group) where pause was not utilized? The results of this study is quite staggering, as findings indicate that in accounting class where instructor gave two eight minute pauses during each ninety minute lecture, showed greater student performance and satisfaction compared to control group where pause procedure was not employed. Therefore, this study provides strong support for incorporating strategic pauses during accounting lectures to enhance student satisfaction and overall class performance. Keywords: experimental group; control group; pause procedure; student satisfaction; student performance; accounting lecture