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There is no question that homework problems are invaluable source of practice for accounting students. When a student repeats the same problem numerous times, however, the question arises whether or not he or she is mastering the theory or simply memorizing the flow of numbers. The use of on-line algorithmic homework problems in which the numbers are different for each iteration may reduce the potential of memorization and improve the mastery the concepts.
This study was performed in two sections of an Individual Income Tax class. Both sections used McGraw-Hill Connect® to complete homework problems. One section was assigned static problems while the other section was assigned the identical problems in the algorithmic format. At the end of each chapter block, students from both sections were administered an identical online quiz; additionally, in-class tests were compared between sections to determine if any significant differences exist between the two groups.
Results
It appears that there is a wider gap between the examination scores for the class doing static versions of the homework and the class doing algorithmic versions when the topic is more complex. The results indicate an increasing distance between the examination scores from the first examination which has a larger amount of theory to subsequent examinations which contain more computational problems.
The average grades on the homework assignments are exactly opposite to those on the examination grades. A possible explanation for that result is that students who completed static homework problems simply memorized the answers and completed the assignments in fewer attempts while the students who completed algorithmic homework problems could not memorize the answers and had to rework the problems.
Why is this significant?
The increasing availability of electronic supplements, such as algorithmic homework generators, for college textbooks presents more opportunities for students to thoroughly master course material. Studies such as this one will help identify courses in which these supplements are most effective, or if the benefits exceed the cost of developing these alternatives.
Bambi A Hora, University of Central Oklahoma
Edward R Walker, University of Central Oklahoma
Katherene P Terrell, University of Central Oklahoma