This study examines two Accounting courses where computer instructional
technology was used to present course material to students. Microsoft PowerPoint
and Word were selected to present materials in the classroom, and course
web pages were developed to make PowerPoint slides accessible to the students.
This study describes the procedures used by the Professor, observations of
the Professor and the reactions from students enrolled in the two courses.
In the Fall of 1996, The College of Business was moved into a new building equipped with computer instructional technology. This technology includes VCR’s, overhead projectors, computers equipped with Microsoft Office software, access to the internet, centrally located projection screens (in large classrooms television monitors are also strategically located for maximum visibility), a wireless mouse, and a wireless microphone. The University provided numerous demonstrations and workshops to enable faculty to develop needed competencies to utilize this technology in their classrooms. Some Accounting textbook publishers had already started to include instructional technology software with their textbooks. The resources in these new classrooms, provided faculty with the opportunity to make use of these valuable teaching resources.
During the 1997 summer session, the teaching strategies of this Accounting Professor included both the computer instructional technology and course web pages. The Professor had used PowerPoint, to present course materials in previous semesters. But in the Summer Session 1997, course materials were accessible to students on a course web page for the first time. This study describes procedures used by the Professor and the observations of the Professor and the reactions of students in both junior- and senior-level Accounting courses.
Computer Technology Utilized
The Professor incorporated various forms of computer technology into junior- and senior-level Accounting classes. Although overhead transparencies and video tapes were used, most of the materials presented in class were either prepared using PowerPoint or Microsoft Word. All materials utilized in the classroom were connected to a central projector and were displayed on a large, centrally located projection screen. The large classroom also included TV monitors for better student visibility throughout the classroom. One Accounting class used PowerPoint materials prepared by the publisher of the textbook. The other Accounting class used PowerPoint materials prepared by the Professor.
All presentations utilized PowerPoint presentations. Microsoft Word was also used to present problems and their solutions to the class. Students downloaded PowerPoint materials from the Professor's course web page (http://economics.semo.edu/jhaugland). A course outline and all assignments for the course were also available on the Professor's web page. The Professor’s course web page did not include solutions to problems.
An critical component of using this technology in Accounting courses included demonstration by the Professor. Procedures for using the materials available on the Professor’s course web page were as follows:
1. Students were encouraged to view the PowerPoint materials on the course web page to preview or review the material presented in class.
2. Students were encouraged to download the PowerPoint materials from the Professor’s course web page whenever homework was assigned.
3. Students learned how to print materials from the course web page. This provided the most useful materials for them. The printing option included:
(a) Slides, ranging from 1 to 6 slides per page.
(b) Speaker notes (with additional space for inserting course materials and notes)
(c) An outline of the text which could be modified by the students.
4. Students were taught to add both summary notes or other outline material from their study of the chapter and then integrate class notes as well as relevant exercises and problems related to the chapter.
After modifying these PowerPoint materials, students had developed a single set of comprehensive study notes for the course. These modified materials became an excellent study guide for the students. The materials also become reference materials which students utilize in the future to reflect upon or utilize materials an concepts taught in the Accounting courses.
Each of the students had E-mail addresses and were encouraged to communicate with the Professor using his E-mail address. The Professor checked his E-mail several times daily to respond as quickly as possible to student concerns and questions. Some students submitted in assignments using their E-mail.
Students Involved in the Study
The Accounting classes involved in this study were a Principles of Managerial Accounting and Cost/Managerial Accounting. The classes were composed of sophomore, junior and senior students. Students were assigned to the classes using normal student enrollment procedures and students were not aware that the Professor would be utilizing either computer technology or course web pages at the time of enrollment. None of the students in these classes had taken courses where the faculty had used computer instructional technology to present course material or made course materials available on course web pages.
Treatment
At the end of each of these courses, students were given a questionnaire to access the impact of utilizing instructional technology and course web pages on learning. The students were asked to respond to a series of questions to determine the effectiveness of these teaching strategies. Topics assessed were:
1. The effectiveness of course web pages in preparing for class.
2. The effectiveness of course web pages in preparing for examinations.
3. The Potential usefulness of course web pages as reference materials.
Results of the Study
Observations of the Professor and responses from student questionnaires were utilized to assess the effectiveness of utilizing instructional technology and course web pages to enhance learning.
Observations of the Professor
The Professor found PowerPoint and Microsoft Word presentations to be very effective in teaching key concepts and explaining illustrations to students. The computer instructional materials captured and maintained student’s attention and presented information in a manner that was readily understood by students. A significant increase in student participation was evident in the classroom. Students asked questions about the required procedures to access the course web page and PowerPoint materials. But most frequently, students asked questions about the concepts and content of the material they had downloaded from the course web pages.
At the time of this study, students were not exposed to PowerPoint in the College of Business Computer course. The course included instruction on Microsoft Word, Access, and Excel. Since that time, the course has been revised and students now receive instruction in how to use PowerPoint as well.
Students came to class excited about the course, and were more confident they were prepared for class. Several students told the Professoror that the PowerPoint and Word presentations enhanced their learning. In addition, they indicated these materials enabled them to obtain a higher grade in these courses. Students indicated to the Professor that they wished more faculty would make similar materials available in their classes.
Since the Principles of Management Accounting is a multiple section class other Professors also taught the course, and used the materials contained in the course web pages in their classes. In later semesters as courses have been rotated, faculty have referred students to this Professor’s course web pages and PowerPoint slides. Several students have indicated that they utilized the materials on the course web pages for other classes taught by the Professor. Students also indicated the use of computer technology and course web pages motivated them to select other courses taught by this professor.
In a previous semester, the PowerPoint slides were used in the classroom, and the Professor distributed the PowerPoint materials to the students without charge. The Professor’s copying costs were three times greater than the allocation the Professor had received from the college dean. Now, students can use computers in the University Labs (including their printers) without any charge. In some cases, computer lab assistants have reported that students waste computer lab paper and ink supplies. In fact in one case, a student printed 120 pages of PowerPoint slides, one slide to every page. The student ran the printer out of paper and ink, and then the student did not bothered to pick up the materials which had been printed. However, this case was certainly an exception and most students utilized the lab materials in a professional manner. The university is now in the process of reevaluating lab policies and procedures. In all probability labs will charge students for the cost of printing materials in the future.
An important unresolved issue experienced with students in these courses was the is compatibility of operating systems. The University supports Windows 3.1. Faculty are not permitted to install Windows 95 on their office computers. If they chose to install Windows 95, the University Computer Center will not service or maintain their computer. If the University purchases a new computer with Windows 95 installed, the operating system is removed and replaced with Windows 3.1.
However, many students have purchased computers or have access to computers which have Windows 95 installed. When they bring their work to the University, compatibility problems frequently arise. The University is scheduled to start supporting a new operating system in the Fall of 1998. Hopefully, this will resolve this frustrating problem for the students.
Student Reactions
Student questionnaires indicated the use of computer technology and course web pages enhanced their learning in both courses. A majority of the students found the Professor's use of computer instructional technology and course web pages enabled them to understand both the concepts being taught and the homework assignments. Several students communicated with the Professor throughout the semester using E-mail. Students interacted regarding class absences, class assignments, and questions about course content.
Although students were not required to print out PowerPoint materials for their personal use, most students did print these materials. Students indicated reviewing the materials on the course web pages gave them more confidence and greater understanding when concepts and assignments were presented in class. Students expressed that the Professor's use of PowerPoint made them want to attend class more frequently even though the materials presented were made available on the Professor's course web page. Accounting students in both classes indicated they made extensive use of PowerPoint materials as they prepared for examinations.
Students in the senior-level Cost/Managerial course were required to make a class presentation using PowerPoint. None of the students had any prior experience using PowerPoint to make presentations in other courses. Students indicated since the Professor used PowerPoint throughout the course, it helped them to understand the process and utilize PowerPoint themselves, improving their abilities to present information. .
Also, students anticipated that the Professor’s use of computer instructional technology and course web pages would be useful to them in their business careers. First of all, students indicated they recalled more course content. Secondly, students felt confident they would make more effective and professional presentations in the future as a result of the class.
Summary
The results of this study indicate the use of computer instructional technology and course web pages enhance student’s learning. First of all, students are more motivated to attend and participate in class. Secondly, students retention of information is increased. Third, students are able to integrate information, concepts and course materials, leading to a greater understanding of class content and ultimately improved grades. Lastly, students gain confidence in utilizing these resources themselves, which enable them to make more effective and professional presentations in the future.