Teaching With Computers: A Cautionary Finding In An Accounting Class

Abstract

The study assesses the effects of a hypertext learning aid and GPA on performance in advanced financial accounting. Results indicate that the type of learning aid and GPA significantly affect performance. High GPA students performed better than did the low GPA students. In the study, two versions of the hypertext learning aid were utilized by two different groups of students and compared to a third group of students who had no hypertext learning aid. Use of the full version of the hypertext learning aid results in the lowest performance while students using a modified version of the hypertext learning aid attained the highest exam performance. These differences were found to be statistically significant. Differences in performance between those students who used the modified version and those who used no program were not significant, however. The difference between the full version of the learning aid and the modified version of the learning aid is the degree of information provided to the students; the full version providing the most detailed information. The results suggest that instructors must be careful in the design and use of learning aids.