Impact of Software Utilization on Students’ Knowledge Acquisition: A Significant Change in Accounting Education

1 Pages Posted: 9 Jan 2012

See all articles by Emilio Boulianne

Emilio Boulianne

Concordia University, Quebec - John Molson School of Business

Date Written: January 7, 2012

Abstract

This study investigates the impact that software utilization may have on students’ knowledge acquisition of the accounting cycle, a fundamental concept in business and accounting. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case 1) manually using the traditional pencil and paper approach, 2) using software, and 3) first manually and then using software. The main research question is: “To what extent does using computers to study the accounting cycle lead to better knowledge acquisition?” This paper aims to inform changes in accounting education.

A survey was employed to collect data from accounting students. The results indicate that students who first completed the case manually and then completed the same case using accounting software experienced the best knowledge acquisition. This suggests that the best manner for students to acquire concrete knowledge of the accounting cycle is by completing cases using both methods. The results also indicate that students who completed the case using only the software experienced better knowledge acquisition than did students who completed the case only manually. This suggests that software can be effectively utilized and integrated in class to improve knowledge acquisition of accounting information systems. The findings may benefit students and faculty members by helping in curriculum design changes, course design, and computer implementation decisions.

Keywords: Accounting education, Knowledge acquisition, Software utilization, Accounting information systems, Organizational change

JEL Classification: M41

Suggested Citation

Boulianne, Emilio, Impact of Software Utilization on Students’ Knowledge Acquisition: A Significant Change in Accounting Education (January 7, 2012). CAAA Annual Conference 2012. Available at SSRN: https://ssrn.com/abstract=1981357 or http://dx.doi.org/10.2139/ssrn.1981357

Emilio Boulianne (Contact Author)

Concordia University, Quebec - John Molson School of Business ( email )

1455 de Maisonneuve Blvd. W.
Montreal, Quebec H3G 1M8
Canada

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