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An Intelligent Tutoring System for the Accounting Cycle: Enhancing Textbook Homework with Artificial Intelligence

Benny G. Johnson
Quantum Simulations, Inc.

Fred Phillips
University of Saskatchewan

Linda G. Chase
affiliation not provided to SSRN

May 2, 2008

Abstract:
This paper describes the implementation of artificial intelligence (AI) in electronic tutoring systems, and demonstrates an AI-based tutor that has been recently developed in accounting to provide instruction about the accounting cycle. Empirical findings indicate that use of this tutor in a 50-minute homework session contributed to an improvement in test performance of approximately 27 percentage points; in comparison, students using their textbook and course notes to complete the same homework improved their test performance by about 8 percentage points. Future research opportunities are discussed.

Keywords: Tutoring, artificial intelligence, accounting cycle, education

JEL Classifications: M40, A22

Working Paper Series

Date posted: June 30, 2008 ; Last revised: August 13, 2008

Suggested Citation

Johnson, Benny G., Phillips, Fred and Chase, Linda G., An Intelligent Tutoring System for the Accounting Cycle: Enhancing Textbook Homework with Artificial Intelligence (May 2, 2008). Available at SSRN: http://ssrn.com/abstract=1151791

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Contact Information

Fred Phillips (Contact Author) University of Saskatchewan ( email ) College of Commerce 25 Campus Drive Saskatoon, Saskatchewan S7N 5A7 Canada 306-966-8401 (Phone) 306-966-8709 (Fax) HOME PAGE: http://www.commerce.usask.ca/faculty/phillips/
Linda G. Chase affiliation not provided to SSRN ( email )
Benny G. Johnson Quantum Simulations, Inc. ( email ) 5275 Sardis Road Murrysville, PA 15668 United States