Is Intelligent Online Tutoring Software Useful in Refreshing Financial Accounting Knowledge?

Abstract

Abstract Purpose Examine the effectiveness of online tutoring software to ameliorate poor performance in intermediate financial accounting. Methodology/approach Probit regression analysis comparing users versus nonusers of online accounting tutoring software, as well as analysis of student achievement pre and post-technology adoption over a 10-year period. Findings We confirm prior research findings that the number of terms that have transpired since a student took introductory financial accounting, whether they took the course at a two-year college, or if they needed to repeat the introductory course, are all negatively associated with performance in intermediate accounting. We find evidence that an online tutoring system, ALEKS®, helps moderate these negative correlations. Results suggest that in upper division courses where student knowledge of underlying basic material is uneven, online tutors are an effective tool in bringing students up to an equal level of competence without sacrificing class time. Practical implications Provides empirical evidence on the usefulness of online accounting software as a review tool in intermediate accounting. Social implications Disadvantages experienced by accounting students due to when, where, and how they learned introductory accounting can be overcome quickly. Originality/value Although vendors of intelligent online tutoring software market their product as a useful review tool for intermediate accounting, academic research has not examined the effectiveness of these products.

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