Instructional design model for promoting meaningful learning and problem solving skills for accounting information system students

Learning complex concepts with technology is both a challenge and an opportunity for designers of distant learning programs. The accounting practitioner faces increased pressure to obtain skills related to information systems and problem solving. This increase is the result of amplified risk assessment responsibility created by the recent Sarbanes-Oxley legislation and the information technology revolution. Instructional design in the accounting field must change in response to these new advanced skills required by practitioners. This quasi-experimental study addressed the need for innovation in accounting instruction by exploring the value of an online instructional design model that promotes meaningful learning of information system concepts, and problem solving skills for accounting information system students. This instructional design model incorporated concept mapping for visual representation of students' conceptual frameworks as they solved a complex real world case problem in virtual learning communities. The research design involved students in four accounting information systems courses, divided into control and experimental groups. The instructional course design model was used as the experimental groups' treatment and ANCOVA statistic was used to determine any significant difference in student approaches' to learning, problem solving ability, and conceptual understanding. The results indicated statistically significant positive increase in deep or meaningful approach along with an equally significant decrease in surface or superficial approach to learning for experimental groups. The study may influence how online course designers use innovative information technology to improve accountants' lifelong learning skill attainment and tenacity to detect business fraud and prevent financial scandals.