Does the use of intelligent learning and assessment software enhance the acquisition of financial accounting knowledge?

This paper presents the findings of a study designed to examine the effectiveness of intelligent online learning and assessment software in the introduction to accounting course. The software was used in the course to help students master the fundamentals of financial accounting. Our findings reveal that students who used the software performed significantly better than those who had not on the exams that tested the underlying financial accounting material. Furthermore, implementation of the software resulted in better course management for the professor, who noted that students in the experimental group took far less office hour time for tutoring of financial accounting material. Importantly, we believe that the program provides a unique mechanism for educators teaching the introduction to accounting course to address functional competencies of financial accounting in both an efficient and effective manner.