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Using an educational computer program to enhance student performance in financial accounting

Author

Listed:
  • Chan, Siew H.
  • Song, Qian
  • Rivera, Laurie H.
  • Trongmateerut, Pailin

Abstract

We develop an educational computer program, Principles Aren't That Hard (PATH), to enhance intrinsic motivation and performance in accounting education. We include Blackboard and the traditional paper medium as additional system types for comparison purposes. The results show that relative to Blackboard and the traditional paper medium, PATH leads to highest intrinsic motivation, which increases system use. The findings also indicate that the effect of intrinsic motivation on system use is stronger when perceived usefulness is higher than lower. When users perceive a system to be useful for attaining their goals, this form of extrinsic motivation promotes rather than impairs intrinsic motivation which further enhances system use. Additionally, the results suggest that perceived competence fully mediates the impact of system use on performance. This study's identification of perceived competence as a mediator furthers understanding of the inconsistent findings reported in previous research on the effect of system use on performance.

Suggested Citation

  • Chan, Siew H. & Song, Qian & Rivera, Laurie H. & Trongmateerut, Pailin, 2016. "Using an educational computer program to enhance student performance in financial accounting," Journal of Accounting Education, Elsevier, vol. 36(C), pages 43-64.
    • Handle: RePEc:eee:joaced:v:36:y:2016:i:c:p:43-64
    DOI: 10.1016/j.jaccedu.2016.05.001
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    References listed on IDEAS

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    1. Viswanath Venkatesh, 2000. "Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model," Information Systems Research, INFORMS, vol. 11(4), pages 342-365, December.
    2. Humphrey, Roberta L. & Beard, Deborah F., 2014. "Faculty perceptions of online homework software in accounting education," Journal of Accounting Education, Elsevier, vol. 32(3), pages 238-258.
    3. Venkatesh, Viswanath & Speier, Cheri, 1999. "Computer Technology Training in the Workplace: A Longitudinal Investigation of the Effect of Mood, ," Organizational Behavior and Human Decision Processes, Elsevier, vol. 79(1), pages 1-28, July.
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    2. Erland Hejn Nielsen & Steen Nielsen, 2020. "Preparing students for careers using business analytics and data-driven decision making," Economics Working Papers 2020-08, Department of Economics and Business Economics, Aarhus University.
    3. Schönfeldt, Nikki & Hancock, Phil & Birt, Jacqueline, 2020. "Consolidating the student voice using think aloud protocols," Journal of Accounting Education, Elsevier, vol. 53(C).

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