Computer-aided learning in accounting; educational and managerial perspectives

W. M. McInnes, D. Pyper, R. Van Der Meer, R. A. Wilson

Research output: Contribution to journalArticlepeer-review

16 Citations (Scopus)

Abstract

Within the context of accounting education, this paper explores the impact of computer-aided learning (CAL) on students' learning experience, on teaching costs and on staff time available for research activity. The findings of two experiments are reported. The findings of the first experiment suggest that there was no significant adverse effect on the examination performance of those students who opted to use CAL rather than attend lectures on management accounting. However, questionnaire responses from the students who opted to use CAL suggest that CAL had an adverse effect on their interest in accounting. The findings of the second experiment suggest use of CAL in a supplementary role did not improve student's examination performance in a course on financial reporting. The analysis in the paper suggests that CAL, when used in a supplantive role, has the potential, in certain circumstances, to reduce costs and to increase the staff time available for research activity. The paper concludes that if academic managers can be reasonbly confident that students' examination performance will not be affected adversely by the use of supplantive CAL they may consider its introduction in order to capture the benefits of reduced costs and the additional staff time available for research activity. However, in making such a decision, academic managers should bear in mind that supplantive CAL can have an adverse effect on students' interest in accounting.
Original languageEnglish
Pages (from-to)319-344
Number of pages16
JournalAccounting Education
Volume4
Issue number4
DOIs
Publication statusPublished - 1995

Keywords

  • computer-aided learning
  • research activity
  • teaching costs
  • students' learning experience

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