Debunking the Myth of the Last-Minute Genius – Evidence from Mobile Learning Behaviour in Financial Accounting

51 Pages Posted: 11 May 2023 Last revised: 20 Oct 2023

See all articles by Johannes Voshaar

Johannes Voshaar

University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control; John Molson School of Business, Concordia University

Thomas R. Loy

University of Bremen

Jochen Zimmermann

University of Bremen - Faculty of Business Studies and Economics; University of Bremen - Chair of Accounting and Control

Date Written: May 10, 2023

Abstract

The digital transformation in accounting education has accelerated the implementation of mobile learning tools. This opens up the intriguing opportunity to employ log files to examine the unresolved question of whether and to what extent learning behaviour affects exam performance, which is a key assessment in accounting education. Our results, innovatively based on actual observation, indicate that students distributing their learning score significantly higher in the final exam than crammers. Mobile learning predominantly addresses performance in exam parts related to lower-order learning, such as acquiring factual knowledge, but does not affect higher-order learning (e.g., developing analytical skills). This factual knowledge is of particular interest in such a highly codified profession like accounting, as conceptual knowledge of regulation and accounting standards is indispensable. Moreover, our results suggest that mobile learning apps are especially suitable in accounting courses since they have the potential to free up lecturers' time to help students across the 'learning barrier' to actually achieve higher-order learning.

Keywords: Accounting Education; Financial Accounting; Bloom's Taxonomy; Learning Behaviour; Learning Success; Mobile Learning

Suggested Citation

Voshaar, Johannes and Loy, Thomas R. and Zimmermann, Jochen and Zimmermann, Jochen, Debunking the Myth of the Last-Minute Genius – Evidence from Mobile Learning Behaviour in Financial Accounting (May 10, 2023). Available at SSRN: https://ssrn.com/abstract=4444588

Johannes Voshaar (Contact Author)

University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control ( email )

Bremen, D-28359
Germany

John Molson School of Business, Concordia University ( email )

Montreal
Canada

Thomas R. Loy

University of Bremen ( email )

Universitaetsallee GW I
Bremen, D-28334
Germany

Jochen Zimmermann

University of Bremen - Faculty of Business Studies and Economics ( email )

Hochschulring 4
Germany
+49 421 218 9121 (Phone)

University of Bremen - Chair of Accounting and Control ( email )

Universitaetsallee GW I
Bremen, D-28334
Germany
+49 421 218-9119 (Phone)

HOME PAGE: http://www.controlling.uni-bremen.de

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