The use of microcomputers in intermediate accounting: Effects on student achievement and attitudes |
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| Institution: | 1. Department of Accounting, California State University, San Marcos, 333 S. Twin Oaks Valley Rd., San Marcos, CA 92096, USA;2. Department of Accounting and Business Law, Haile/US Bank College of Business, Northern Kentucky University, Highland Heights, KY 41099, USA;3. Lynn Pippenger School of Accountancy, University of South Florida, 4202 E. Fowler Ave., Tampa, FL 33620, USA;1. Lodz University of Technology, Faculty of Management and Production Engineering, Department of European Integration and International Marketing, Wólczanska St 215, 90-924 Lodz, Poland.;2. Lodz University of Technology, Faculty of Management and Production Engineering, Department of Management, Piotrkowska St 266, 90-924 Lodz, Poland |
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| Abstract: | The increasing use of the microcomputer by business and industry makes it imperative that accounting educators expose their students to the microcomputer. This exposure may manifest itself through an effect on student achievement as well as through student attitudes towards the microcomputer. This paper reports the results of an experiment in which two groups of students used the microcomputer to help them on either assigned earnings per share or assigned interperiod income tax allocation problems. An analysis of test results for student achievement in these two areas showed no significant differences between groups. An analysis of student reaction reflected student interest in using the microcomputer, despite the fact that it is not used often in accounting courses. |
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