The role of productive thinking in affecting student learning with microcomputers in accounting education

Article Abstract:

The extent to which productive thinking affects students' attitudes toward (and use of) microcomputer spreadsheet programs is examined in a managerial cost accounting course. Productive thinking emphasizes understanding problems, rather than memorizing facts and rules. Results indicate that, while students initially had a strong desire to use microcomputers, their enthusiasm waned after the experiment. Frustration with machine failures, time spent developing microcomputer skills and diminished curiosity about microcomputers may have contributed to students' decreased interest. Students indicate that microcomputers should, however, be used in other courses.

United States, Usage, Software, Microcomputers, Universities and colleges, Spreadsheets, Spreadsheet software, Motivation in education, Student motivation

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Evaluation of teaching techniques for introductory accounting courses

Article Abstract:

A study involving four managerial accounting classes found that teaching techniques such as collecting and grading homework assignments and administering quizzes have no significant effect on student exam scores. Modified expectancy theory suggests that student exam score performance is dependent on factors such as effort, ability, and perceived role in class. A Latin square design was used to test several teaching techniques in the four accounting classes. The design controls for possible exam score bias arising from examination difficulty and time of class.

Methods, Interpretation and construction, Accounting and auditing, Teaching, Education, Examinations, Educational tests

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Some determinants of student performance in the first college-level financial accounting course

Article Abstract:

A model is developed to analyze examination performance by students who are in their first college-level financial accounting course. Fifty-four percent of the variance in examination performance can be explained by a multiple regression analysis. The majority of the variance is explained by indices of effort and aptitude. A significant portion of the variation in exam performance is also explained by previous educational experience, and previous related academic experience.

Business students, Business education

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