An Experiment with Old and New: Online Practice versus Practice by Hand in Learning GAAP for Pension Accounting

• In Event: SESSION 4B: Teaching and Technology

Abstract

Sixty accounting students with no prior knowledge of pension accounting were placed into one of two experimental groups. Both groups of students listened to the same lecture covering the computation of pension expense. One group practiced and computed pension expense using pencils and paper, writing all data by hand. The second group used an online homework tool to practice and compute pension expense, typing data into the program. All students were given a post-quiz and survey. Results indicate that students who practiced and computed pension expense by hand scored higher on the post-quiz covering pension expense and reported a higher level of confidence in their knowledge of pension expense as compared to students in the other group.
Keywords: pension accounting, online practice tools

Author

• Pamela S Baker, Texas Woman's University