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The Impact of Computer-Assisted Learning on Academic Grades: An Assessment of Students' Perceptions

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  • Tracey Mcdowall
  • Beverley Jackling

Abstract

This study examines student perceptions of the usefulness of Computer-Assisted Learning (CAL) packages in learning accounting concepts in terms of the influence on academic performance. Various additional factors affecting academic performance [such as gender, prior studies of accounting, and computer systems, together with entry background] are incorporated in the development of a multiple regression model, together with perceptions of CAL. The study uses a sample of 280 second-year undergraduate accounting students from an Australian university to test the model. In contrast to prior studies (e.g. Lane and Porch, 2002, Accounting Education: an international journal, 11(3), pp. 217-233), this study showed that positive perceptions of the usefulness of CAL significantly influenced performance. Additionally, it was found that international students, many of whom enter university at the second year level having obtained advanced standing credits, had significantly poorer performance than local students. The findings show that gender, prior studies of accounting and computing systems were not significant influences on academic performance. Overall, the results have implications for accounting educators utilising CAL in courses as a means of improving students' understanding of accounting concepts and academic performance.

Suggested Citation

  • 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.
  • Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:377-389
    DOI: 10.1080/09639280601011065
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    References listed on IDEAS

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    1. Elizabeth Gammie & Brenda Paver & Bob Gammie & Fiona Duncan, 2003. "Gender differences in accounting education: an undergraduate exploration," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 177-196.
    2. Beverley Jackling & Alastair Anderson, 1998. "Study mode, general ability and performance in accounting: a research note," Accounting Education, Taylor & Francis Journals, vol. 7(1), pages 65-73.
    3. Alison Lane & Mike Porch, 2002. "Computer Aided Learning (CAL) and its impact on the performance of non-specialist accounting undergraduates," Accounting Education, Taylor & Francis Journals, vol. 11(3), pages 217-233.
    4. Angus Duff, 2004. "Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 409-430.
    5. Moy Yin Koh & Hian Chye Koh, 1999. "The determinants of performance in an accountancy degree programme," Accounting Education, Taylor & Francis Journals, vol. 8(1), pages 13-29.
    6. Kamal Naser & Michael Peel, 1998. "An exploratory study of the impact of intervening variables on student performance in a Principles of Accounting course," Accounting Education, Taylor & Francis Journals, vol. 7(3), pages 209-223.
    7. Fred D. Davis & Richard P. Bagozzi & Paul R. Warshaw, 1989. "User Acceptance of Computer Technology: A Comparison of Two Theoretical Models," Management Science, INFORMS, vol. 35(8), pages 982-1003, August.
    8. Sudip Bhattacharjee & Lewis Shaw, 2001. "Evidence that independent research projects improve accounting students' technology-related perceptions and skills," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 83-103.
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    Cited by:

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    2. Fatima Eid Al Adwan & Abdelsalam Fahad Al Awamrah, 2018. "The Extent to Which Students Have Sufficient Awareness of E-Learning and its Relation to Self-Studying and Academic Achievement," Modern Applied Science, Canadian Center of Science and Education, vol. 12(1), pages 137-137, January.
    3. 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.
    4. 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.
    5. Ibrahim Youssef Alyoussef, 2021. "E-Learning Acceptance: The Role of Task–Technology Fit as Sustainability in Higher Education," Sustainability, MDPI, vol. 13(11), pages 1-15, June.
    6. Cheng, Peng & Ding, Rui, 2021. "The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university," Journal of Accounting Education, Elsevier, vol. 54(C).
    7. Yvette Blount & Babak Abedin & Savanid Vatanasakdakul & Seyedezahra Erfani, 2016. "Integrating enterprise resource planning (SAP) in the accounting curriculum: a systematic literature review and case study," Accounting Education, Taylor & Francis Journals, vol. 25(2), pages 185-202, April.

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