Online Homework versus Intelligent Tutoring Systems: Pedagogical Support for Transaction Analysis and Recording

Abstract

This paper describes a quasi-experiment conducted to evaluate the relative impact of an online homework management system and an artificially intelligent (AI) tutoring system on the learning that students derive from homework practice. Empirical findings show that when one group of students completed a homework assignment using the AI tutor, their subsequent test performance was greater than a comparable group of students who completed the same homework problems using a textbook publisher's online homework management system. When the AI tutor was removed from the first group of students and given to the other group, the pattern of performance differences was reversed. Implications for accounting instructors and future research opportunities are discussed.

Keywords: Artificial intelligence, tutoring, online homework, accounting cycle

JEL Classification: M49, A22