Learning Accounting Basic Concepts through Online Tutorials

Abstract

At the University of Hawai’i Maui College, accounting students must learn basic concepts in a Principles of Accounting course in order to be successful in more difficult, later courses. In addition, these students should learn how to use technology tools effectively and efficiently within their accounting courses. In order to assist in learning such concepts through technology, an online tutorial was created. The purpose of this study was to investigate whether the tutorial aided students in learning the concepts. The tutorial, created with Dreamweaver, incorporated multimedia and included pre-tests and post-tests for assessing each lesson. Some improvement was shown between the pre- and posttest. Along with test results, feedback from participants’ state that they learned a lot more about the concepts through reading the information and samples while doing the activities with answers for self-check. Overall, online tutorials appeared to assist students in learning basic accounting concepts.