The role of computer assisted learning packages in determining learning outcomes of accounting students

This study examines the factors affecting student performance in an undergraduate financial accounting course, utilising Computer Assisted Learning (CAL) and use of a commercial software package. Multiple regression analysis was undertaken to examine the influences of perceptions of CAL and QuickBooks Pro, together with background variables such as gender, entry pathway and prior knowledge had on student performance. The results show that perceptions of CAL together with entry pathway were significant predictors of student performance. However, perceptions of the ,usefulness of QuickBooks Pro, prior studies of accounting and computing, together with gender, were not significant influences on performance. In terms of entry pathway it was found that International students, many of whom entered the university at the second year level having obtained advanced standing credits, had significantly poorer performance than local students. This result may be attributed to transitional problems experienced by these students, given their different pathways to university study.

The results have implications for accounting educators utilising CAL in courses as a means of improving students understanding of accounting concepts. The study also provides reflections on the use of CAL and a commercial software package as a means of providing efficient and effective educational instruction to maximise learning outcomes in accounting.