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The impact of a computerised consolidation accounting package (CCAP) on student performance

Kanapathippillai, Sutharson, Hasheem, Ahamed Shamlee and Dellaportas, Steven 2012, The impact of a computerised consolidation accounting package (CCAP) on student performance, Asian review of accounting, vol. 20, no. 1, pp. 4-19, doi: 10.1108/13217341211224691.

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Title The impact of a computerised consolidation accounting package (CCAP) on student performance
Author(s) Kanapathippillai, Sutharson
Hasheem, Ahamed Shamlee
Dellaportas, Steven
Journal name Asian review of accounting
Volume number 20
Issue number 1
Start page 4
End page 19
Total pages 16
Publisher Emerald Group Publishing
Place of publication Bingley, England
Publication date 2012
ISSN 1321-7348
1758-8863
Keyword(s) Australia
undergraduates
computer based learning
accounting education
computerised consolidated accounting package
computer assisted learning
consolidation accounting
Summary Purpose – The purpose of this paper is to investigate the association between the use of a computerised learning tool (specifically designed to teach consolidation accounting) and student performance in the final examination of an undergraduate accounting unit on Corporate Accounting.

Design/methodology/approach –
A regression model was developed to analyse 1,103 observations of assignment and examination scores, collected over three semesters, to test the central proposition that computer assisted learning enhances student learning outcomes and performance in the exam.

Findings –
The results show a positive and significant relationship between the computerised accounting assignment on consolidated accounting (linked to usage of the computerised tool) and the consolidation question in the final examination. The findings suggest that the computerised consolidation accounting package (CCAP) assists students to understand the concepts underpinning consolidation accounting.

Research limitations/implications –
The data were collected from a single institution, which may not represent the population of accounting students. Due to ethical obligations, the study lacked a control group that would have allowed meaningful comparison and assessment of student performance. Furthermore, whilst the findings in this study were able to demonstrate a positive association between the CCAP and exam performance, it is unable to determine the quality and depth of the learning experience from using the CCAP.

Practical implications – The present study found that a CCAP and its usage has the potential to positively impact student performance on assessment tasks on subject matter similar to concepts contained the computer package. Such findings may encourage instructors to seek ways of incorporating learning technologies in the pedagogical design.

Originality/value –
This is believed to be one the few papers that has exclusively studied the impact of a specific CCAP and a specific segment in accounting education (consolidation accounting) using direct measures, CCAP assignment score and the final examination score for a question dedicated to consolidation accounting.
Notes Reproduced with the kind permission of the copyright owner.
Language eng
DOI 10.1108/13217341211224691
Field of Research 150103 Financial Accounting
Socio Economic Objective 930101 Learner and Learning Achievement
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2012, Emerald Group Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30046294

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Created: Fri, 27 Jul 2012, 13:07:28 EST by Aysun Alpyurek

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.