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Computer Aided Learning (CAL) and its impact on the performance of non-specialist accounting undergraduates

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  • Alison Lane
  • Mike Porch

Abstract

This study examines the factors affecting students' performance on an introductory UK undergraduate financial accounting course and changes in students' attitudes and perceptions towards Computer Aided Learning (CAL) and accounting. It differs from previous research in that non-specialist accounting students taught using CAL are studied here. Questionnaire data was collected at the beginning and end of the module and is statistically analysed. Multiple regression analysis on student performance shows that age and attitude towards accounting are significant influences, but that attitude towards CAL and students' entry qualifications are not. Students' perceptions of CAL appear to be affected negatively by its use. The study shows that students are significantly more likely to perceive CAL as easy to use, but significantly less likely to view it as flexible, helpful or useful in improving computer literacy. Students' perceptions of accounting as a subject are also negatively affected. They are shown to be significantly less likely to choose to study accounting and significantly more likely to view accounting as a boring subject, following the completion of a CAL course. The negative impact on students' perceptions and attitudes towards CAL and accounting has implications for extending the use of CAL in order to efficiently redirect limited staff resources. However, given that there is no significant effect on performance this may warrant further consideration by higher education institutions.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accted:v:11:y:2002:i:3:p:217-233
    DOI: 10.1080/09639280210144902
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    References listed on IDEAS

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    1. Christopher Mabey & Paul Topham & G. Roland Kaye, 1998. "Computer-based courseware: a comparative review of the learner's experience," Accounting Education, Taylor & Francis Journals, vol. 7(1), pages 51-64.
    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. 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.
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    1. 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.
    2. Harb, Nasri & El-Shaarawi, Ahmed, 2006. "Factors Affecting Students' Performance," MPRA Paper 13621, University Library of Munich, Germany.
    3. 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.
    4. Satoshi Sugahara & Gregory Boland, 2006. "The Effectiveness of PowerPoint presentations in the Accounting Classroom," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 391-403.

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