Student Usage of Assessment-Based and Self-Study Online Learning Resources in Introductory Accounting

Abstract

ABSTRACT This study analyzes data from online learning platforms in introductory financial accounting, and highlights three key findings. First, online learning resources linked to course assessment are more negatively associated with cramming study habits and more positively associated with final exam performance than are resources made available for self-study. Second, dynamic online learning resources (i.e., utilization of auditory and visual channels for processing information) made available for self-study are more positively associated with final exam performance than are static resources (i.e., visual channel only). Third, in-class attendance displays a strong positive correlation with online time on task in a blended learning environment. Based on these findings, this study offers some pedagogical strategies that accounting educators can adopt to adjust their blended learning environment. JEL Classifications: A20; A22.

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