| Computer-assisted instruction (CAI) offers new opportunities for accounting students to learn basic accounting concepts. This qualitative case study reports on the experiences of eight purposively selected students (students with diverse learning styles, overall positive attitude toward computers, and gender) using CAI as a method of learning concepts covered in two chapters of a financial accounting text. Think-aloud protocols were collected and students were observed completing the CAI. Each student was then immediately interviewed. Resultant data were compiled and analyzed to provide a picture of how students interacted with the CAI and their attitude toward their learning experience.; A major finding of this study was that the students had an overwhelmingly positive learning experience. Thematic analysis provided evidence that students controlled both the pace and direction of their learning, and were engaged in the learning process. Students also indicated that the CAI exhibited social presence, defined as the ability of a communications medium to approximate face-to-face communication. Social presence was extended to include the concept of interactivity, which involves the medium providing information transmission, problem solving and feedback. In interviews, although their reactions to CAI as a learning method were positive, each indicated that this type of instruction should only be used as a supplement to traditional classroom instruction.; Another theme that emerged was that the students became frustrated at times, but for reasons ranging from their own math errors to the intensity of their own personalities. Finally, data showed that the eight students exhibited many of the characteristics that were common to their individual learning styles, as measured by the Kolb Learning Style Inventory.; Implications of this study are that accounting educators have evidence of the benefits of CAI as a supplemental learning tool, and developers of CAI have more data that describe the characteristics of CAI software make it a viable learning method. |
