The Impact of Computer-Assisted Learning on Academic Grades: An Assessment of Students' Perceptions

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McDowall, T and Jackling, Beverley (2006) The Impact of Computer-Assisted Learning on Academic Grades: An Assessment of Students' Perceptions. Accounting Education, 15 (4). pp. 377-389. ISSN 0963-9284


This study examines student perceptions of the usefulness of Computer-Assisted Learning (CAL) packages in learning accounting concepts in terms of the influence on academic performance. Various additional factors affecting academic performance [such as gender, prior studies of accounting, and computer systems, together with entry background] are incorporated in the development of a multiple regression model, together with perceptions of CAL. The study uses a sample of 280 second-year undergraduate accounting students from an Australian university to test the model. In contrast to prior studies (e.g. Lane and Porch, 2002, Accounting Education: an international journal, 11(3), pp. 217–233), this study showed that positive perceptions of the usefulness of CAL significantly influenced performance. Additionally, it was found that international students, many of whom enter university at the second year level having obtained advanced standing credits, had significantly poorer performance than local students. The findings show that gender, prior studies of accounting and computing systems were not significant influences on academic performance. Overall, the results have implications for accounting educators utilising CAL in courses as a means of improving students’ understanding of accounting concepts and academic performance.

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Item type Article
DOI 10.1080=09639280601011065
Official URL
Subjects Historical > FOR Classification > 1303 Specialist Studies in Education
Historical > Faculty/School/Research Centre/Department > Faculty of Business and Law
Current > Division/Research > Other
Keywords ResPubID18648, CAL, entry pathway, gender, academic performance
Citations in Scopus 30 - View on Scopus
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