Gender also plays an important role in mathematical learning, as evidenced by boys demonstrating more numerical ability than girls in the study sample. Conclusions: The Abacus teaching method results in higher mathematical achievements among students with hearing loss. While girls and boys did not differ in simple tasks such as counting, boys were found to be better in mathematical operations and overall numerical ability. Gender as a variable seems to influence the mean achievement of numerical ability of students with hearing loss. Results: The findings revealed that the experimental group which was instructed through Abacus showed higher proficiency in numerical ability as compared to the control group instructed through the conventional method. Six null hypotheses based on the objectives were formulated and tested at 0.05 level of significance using t-Test-Assuming Equal Variances. Data were collected using the Numerical Ability Test (NAT) as an instrument. A quasi-experimental study was employed using two group pre-test and post-test design. Method: 90 students with hearing loss were sampled from 6 special schools in Mumbai, India. Purpose: The study focussed on the effect of Abacus training on numerical ability (comprising of counting and mathematical operations) of children with hearing loss.
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