Does the Computer Hinder Accounting Education? An Analysis of Some Empirical Data.

Abstract Although the computer has been integrated into some accounting courses, recent surveys have shown that these efforts are not wide- spread, especially in Intermediate Accounting. This paper reports the results of a field experiment in which computer-augmented cases were used in Intermediate Accounting in an attempt to study the effects of the computer as a teaching aid. Achievement levels of students were measured by quizzes, midterm examinations, and finals in order to highlight the initial impact of the computer, as well as the impact on the student's retention of accounting knowledge. Achievement levels were also measured in accounting areas in which the computer was not used in order to determine if the computer might lessen the students' time spent on and knowledge gained in these other areas. The results showed that the computer had an initial positive impact on student achievement levels. For good students, this impact disappeared with time. However, for weaker students this positive impact remained.