Prior research demonstrates that students learn more from homework practice when using online homework or intelligent tutoring systems than a paper-and-pencil format. However, no accounting education research directly compares the learning effects of online homework systems with the learning effects of intelligent tutoring systems. This paper presents a quasi-experiment that compares the two systems and finds that students’ transaction analysis performance increased at a significantly faster rate when they used an intelligent tutoring system rather than an online homework system. Implications for accounting instructors and researchers are discussed.
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Phillips et al. (2011) studied this question.
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