Empirical Evidence on the Relative Efficiency of Worked Examples versus Problem‐Solving Exercises in Accounting Principles Instruction

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Halabi, A, Tuovinen, J and Farley, Alan (2005) Empirical Evidence on the Relative Efficiency of Worked Examples versus Problem‐Solving Exercises in Accounting Principles Instruction. Issues in Accounting Education, 20 (1). pp. 21-32. ISSN 0001-4826 (print) 1558-7967 (online)

Abstract

This study tested the relative efficiency of teaching material presented in the worked examples form of instruction compared to problem-solving exercises. Tests were also conducted to determine if subjects' prior exposure to accounting instruction affects results. Teaching materials were developed in Computer-Based Learning (CBL) format for one introductory accounting topic completed by 93 subjects. Response measures included test performance, learning effort, and instructional efficiency consisting of the combined measured performance and learning effort. The study results indicate that worked examples were more efficient than problem-solving exercises for students with no prior knowledge of accounting, while being equally efficient for those with prior knowledge.

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Item type Article
URI https://vuir.vu.edu.au/id/eprint/2764
DOI https://doi.org/10.2308/iace.2005.20.1.21
Official URL http://aaajournals.org/doi/abs/10.2308/iace.2005.2...
Subjects Historical > Faculty/School/Research Centre/Department > School of Accounting
Historical > FOR Classification > 1302 Curriculum and Pedagogy
Historical > SEO Classification > 970113 Expanding Knowledge in Education
Keywords ResPubID16890; accounting principles instruction, computer-based learning (CBL) materials, instructional efficiency
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