The Effect of ComputerBased Assisted Learning on Students' Performance and Attrition in Introductory Accounting Courses

The Accounting Education Change Commission (AECC) values and encourages pedagogical studies that would assist in attracting students through the delivery of First Course in Accounting. The AECC identifies content and instructional methods as the two most important areas that need attention. This study examines the effectiveness of a computer-based assisted learning (CBAL) on students’ performance and attrition in the first introductory accounting course. The CBAL is a modified supplemental instruction program with an interactive lecture and computer-based IT component. In a three-year experimental study, the overall grade point average (GPA) of the CBAL students were compared to that of a matched paired control group. The two cohorts were further matched on SAT scores as strong and weak, respectively. We found that there was incremental value in terms of students’ performance from CBAL. That is, the GPA of the CBAL students was significantly higher than that of the control group and the attrition rate of the CBAL students is directionally lower than that of the control group. Thus, it appears that the CBAL program is effective in enhancing and improving students’ grades in the first introductory accounting course.