Abstract 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.
Abraham et al. (Sun,) studied this question.
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