The effect of interactive on-line learning systems on student learning outcomes in accounting

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Abstract

We examine the association between student use of a unique, interactive, on-line learning system known as MarlinaLS™ and the learning outcomes achieved by students in a major second year undergraduate accounting subject over the period 2002–2003. Primarily, we explore the relationship between students’ use of MarlinaLS™, an on-line system developed specifically to enhance reciprocal learning, and the examination performance of those students. Our results show that students’ use of MarlinaLS™ is positively associated with their examination performance and also with the internal assessment result achieved. We also find that the extent of usage of the MarlinaLS™ system by students varies systematically based on a number of defined characteristics. The study enhances our understanding of the role of teaching strategies generally, and, more specifically, the role of interactive on-line learning systems in improving student learning outcomes.

Introduction

Significant attention has been given in recent years to measuring the impact of different teaching strategies on student learning outcomes (Dowling et al., 2003, Duff, 2004, Michlitsch and Sidle, 2002, Sawyer et al., 2000). An increase in global competition in the tertiary education sector and a greater allocation of resources to the development of innovative teaching strategies and approaches have, in part, stimulated this focus (Freeman, 1996, Nunan et al., 2000). Accordingly, much has been written in recent years describing a range of teaching strategies and, more specifically, explaining the use of on-line resources to enhance the development and delivery of those strategies (see for example, Cleaveland and Larkins, 2004, Lont, 1999, Stanley and Edwards, 2005, Watson et al., 2003).

Attempts to evaluate the different learning strategies have generally focussed on student perceptions of their learning, as well as their enjoyment and satisfaction in relation to the specific strategy adopted. While these aspects of evaluation are useful, students’ views are not objective evidence of their learning (Alexander, 1999, Dowling et al., 2003). Accordingly, there are calls by employer groups, professional accreditation bodies, and others for the higher education sector to more fully explore the effect of teaching and learning strategies generally and, particularly, the use of on-line learning systems in enhancing student learning outcomes (see for example AACSB, 1996, Boyce, 1999, Michlitsch and Sidle, 2002).

The need to evaluate teaching strategies within higher education settings can be understood in the context of broader forces for education reform; specifically, a recent and gradual movement away from the information transfer mode towards a more student-learning-centred focus. Higher education is being fundamentally reoriented to encourage students to more actively participate in their own learning by constructing their own knowledge and practice through the acquisition and application of new skills and concepts (AECC, 1990, Bigelow et al., 1999, Davis, 1996, Mundell and Pennarola, 1999). Furthermore, there is now widespread recognition that teaching strategies which encourage reciprocal learning, whereby the lecturer builds into the subject avenues for student feedback to inform teaching practice, can enhance student learning outcomes (Adler & Milne, 1997).

In this study, we focus on the impact of a specific teaching strategy on the learning outcomes achieved by students in an intermediate managerial accounting subject at the University of Melbourne, Australia. We directly focus on the impact of an interactive, on-line learning system on the learning outcomes achieved by students. Briefly, our rationale for this focus is as follows. The findings of several prior studies suggest a link between active learning by students and enhancements in the learning outcomes achieved within specific educational settings (see, for example, Byrne et al., 2002, Davidson, 2002, Dennis, 2003). The on-line learning system we examine is MarlinaLS™,2 which was specifically designed to encourage more active participation by students in the learning process. We suggest that, in light of the unique setup and design of MarlinaLS™, a relationship exists between student use of this system and the learning outcomes they achieve. The main results of the current study support the existence of this relationship.

Our study extends the findings of prior research in at least two important ways. First, we provide detailed insight into the impact of a specific teaching strategy on student learning outcomes. From the perspective of enhancing student learning outcomes, our results provide support for the strategy exemplified by MarlinaLS™. In this sense, we seek to build on prior work such as that by Davidson (2002) who found a clear relationship between the adoption of a deeper approach to learning and student performance on complex examination questions. Davidson (2002) concluded his study by calling on accounting instructors to develop and deliver new teaching and learning strategies which assist students to develop deeper approaches to learning and to apply those approaches in solving complex examination problems. We seek to build on the work of Davidson by investigating the effects of the on-line student learning system, MarlinaLS™, on student examination performance. We posit that consistent, active engagement by students in the subject through the use of MarlinaLS™ will significantly contribute to improved performance on examination questions, complexity of questions notwithstanding. Further, where more active participation by students occurs, there is a greater likelihood that a deeper approach to learning will be adopted (Adler and Milne, 1997, Davidson, 2002). Second, we contribute to the rapidly expanding literature which explores the nature and limits of on-line learning systems for enhancing learning outcomes by students within specific tertiary settings (see for example, Cleaveland & Larkins, 2004).3

The remainder of the paper is structured as follows. The next section provides a discussion of the relevant literature and also explains the background to the study, both in terms of the context for the development of MarlinaLS™ as well as the capabilities and technical specifications of the system. In the section thereafter, the empirical model used in the study is developed and explained. This is followed by the presentation and discussion of the results as well as various additional specification tests. The final section contains concluding comments and suggestions for further research.

Section snippets

Prior literature

The accounting education context is changing rapidly and requires a constant rethinking of how best to present technical information and encourage student learning (Albrecht & Sack, 2000). As students become more technologically aware and adept, demands on academic teaching staff to utilise available technologies in the development and delivery of subject content have increased (Paisey & Paisey, 2005). The capacity to respond to these pressures will play a critical role in determining the

Model student learning outcomes

To develop the model used in this study, we focus on the established positive association between active learning by students and enhanced learning outcomes. Specifically, we predict that greater usage of the MarlinaLS™ system, as a proxy for student interaction and engagement with the subject CM, will have positive implications for learning outcomes achieved by students. We use student examination performance as our primary measure of student learning outcomes. Further, in keeping with prior

Descriptive statistics

The period covered by the study is 2002–2003, during which time CM was delivered four times and two versions of MarlinaLS™ were used. The first of these versions spanned the semesters 1, 2002 to 1, 2003 inclusive, while the program was revised and updated for the delivery of CM in semester 2, 2003.

The descriptive statistics for the pooled data are contained in Table 2. For the four semesters examined, the overall usable data set consists of 1116 students. Table 2 also reveals that the mean

Conclusions and further research

The MarlinaLS™ system was developed with the primary objectives of enhancing the engagement and interaction by students within the specific setting and to stimulate enhanced learning outcomes. The current study seeks to isolate and evaluate the role of this system by examining the association between student usage of MarlinaLS™ and examination results achieved. In doing so, we control for the impact of “presage” factors identified in Biggs’ (1999) 3P model, through the inclusion of variables

Acknowledgements

We are grateful to Daniel Quin for assisting us with the data collection for this study. We also acknowledge the helpful comments of Carlin Dowling, Robert Dixon, Colin Ferguson, Axel Schulz, participants at research seminars held at the University of Melbourne and at Deakin University as well as the editor, Jim Rebele, on earlier versions of this paper.

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