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A Comparative Study on the Structural Relationship of the Math Achievement between Korea and Japan using TIMSS Data Heo, Gyun The purpose of this study is to investigate the structural equation modeling of a math achievement and to compare the structural relationship between Korea and Japan through the TIMSS (Trend in International Mathematic and Science Study) data. Subjects of this study were 4,240 Korean and 4,312 Japanese students, who were 8th grade and took part in the test of TIMSS 2007. Multli-group analysis method in structural equation modeling is adapted for comparing two countries, and TRA (Theory of Reasoned Action) is a theoretical framework for research model. The results show that as follows: First, the subjective norm and the attitude for math affected the math behavior intention, and the math behavior intention affected the math achievement for students both in Korea and Japan. From the result of the path differences, Korean students were higher in the paths of both from intention to achievement and from math attitude to intention. Japanese students were higher in the path from subjective norm to intention. Second, using computers for learning purposes gave a positive effect on the math attitude and subjective norm for students both in Korea and Japan. From the result of the path differences, Korean students were not a significant, but Japanese students were a negative effect on the intention from using computers for learning purposes. Third, using computers for entertainment purposes gave a negative effect on the math attitude and subjective norm for students both in Korea and Japan. From the result of the path differences, Korean students were not a significant, but Japanese students were a positive effect on the intention from using computers for entertainment purposes.