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An intelligent tutoring system for the accounting cycle: Enhancing textbook homework with artificial intelligence

Author

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  • Johnson, Benny G.
  • Phillips, Fred
  • Chase, Linda G.

Abstract

This paper describes an electronic tutoring system, developed using principles of artificial intelligence (AI), to help students learn the accounting cycle. Unlike other educational technologies, the tutoring system provides instruction and feedback that is tailored to each individual student and addresses not only problem-solving outcomes but also problem-solving processes. To assess the effectiveness of the tutoring system, we administered a pre-test and then required students in a sophomore accounting course to use either the tutoring system or their textbook as a reference when journalizing transactions for a homework assignment. We then administered a post-test. A pre-post analysis showed that the tutor group’s test performance increased approximately 27% points, whereas the textbook group’s test performance improved by only 8% points. Implications of these findings for instructors and researchers are discussed.

Suggested Citation

  • Johnson, Benny G. & Phillips, Fred & Chase, Linda G., 2009. "An intelligent tutoring system for the accounting cycle: Enhancing textbook homework with artificial intelligence," Journal of Accounting Education, Elsevier, vol. 27(1), pages 30-39.
  • Handle: RePEc:eee:joaced:v:27:y:2009:i:1:p:30-39
    DOI: 10.1016/j.jaccedu.2009.05.001
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    References listed on IDEAS

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    1. Tracey Mcdowall & Beverley Jackling, 2006. "The Impact of Computer-Assisted Learning on Academic Grades: An Assessment of Students' Perceptions," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 377-389.
    2. Paul M. Goldwater & Timothy J. Fogarty, 2007. "Protecting the Solution: A 'High-Tech.' Method to Guarantee Individual Effort in Accounting Classes," Accounting Education, Taylor & Francis Journals, vol. 16(2), pages 129-143.
    3. Blayney, Paul & Freeman, Mark, 2008. "Individualised interactive formative assessments to promote independent learning," Journal of Accounting Education, Elsevier, vol. 26(3), pages 155-165.
    4. Gloria Mcvay & Pamela Murphy & Sung Wook Yoon, 2007. "Good Practices in Accounting Education: Classroom Configuration and Technological Tools for Enhancing the Learning Environment," Accounting Education, Taylor & Francis Journals, vol. 17(1), pages 41-63.
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    Cited by:

    1. Javier Márquez & Laura Lazcano & Carmen Bada & José Luis Arroyo-Barrigüete, 2023. "Class participation and feedback as enablers of student academic performance," SAGE Open, , vol. 13(2), pages 21582440231, May.
    2. Curtis, Susan M., 2011. "Formative assessment in accounting education and some initial evidence on its use for instructional sequencing," Journal of Accounting Education, Elsevier, vol. 29(4), pages 191-211.
    3. Litherland, Kate & Carmichael, Patrick & Martínez-García, Agustina, 2013. "Ontology-based e-assessment for accounting: Outcomes of a pilot study and future prospects," Journal of Accounting Education, Elsevier, vol. 31(2), pages 162-176.
    4. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    5. Keith Lownie & Fiona A. E. McQuarrie, 2014. "Applying the Principles of Soccer Training to the Design and Delivery of Classes in Introductory Accounting Courses," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 83-98, March.
    6. Bertheussen, Bernt Arne, 2014. "Power to business professors: Automatic grading of problem-solving tasks in a spreadsheet," Journal of Accounting Education, Elsevier, vol. 32(1), pages 76-87.

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