CCE Theses and Dissertations

The Effect of Computer-Based Accounting Practice Sets on The Achievement of Introductory College Accounting Students

Date of Award

2002

Document Type

Dissertation

Degree Name

Doctor of Philosophy (PhD)

Department

Graduate School of Computer and Information Sciences

Advisor

Steven R. Terrell

Committee Member

Maxine S. Cohen

Committee Member

Reno Hoff

Abstract

The purpose of this study was to measure the effectiveness of using a computer-based practice set to teach college students who are enrolled in an introductory accounting course the process, procedures, and records, that are used in an accounting system. The study addressed the ongoing concern of accounting educators about the effectiveness of using computer-based accounting practice sets by comparing test results for a group of students enrolled in a lower division accounting principles course. The course was structured with a common lecture component and two accounting lab sections. Students in one lab section completed a manual accounting practice set and students in the other lab section completed a computer-based accounting practice set. All students were pretested at the beginning of the semester and post-tested at the end of the semester. The results of this study indicate that difference in treatment had no significant impact on post-test scores

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