Computerized Practice Set in Introductory Financial Accounting.

This paper reports on a controlled study conducted to determine the benefits of a computer assisted accounting simulation (CAAS) in an Introductory accounting course. Benefits were categorized using Edmonds' [1984] three criteria of performance, effort, and attitude. While the authors were not able to conclude that the use of a CAAS Improves student performance or reduces student effort, findings of this study Indicate that the use of a CAAS results in a positive change In attitude towards accounting. Early Introduction of a CAAS may help to reduce the rate of attrition that presently occurs between compulsory Introductory accounting courses and optional upper-level courses.