| This study was conducted to explore the effect of the usage of web-based tutorials on the achievement of learning outcomes and course satisfaction in online accounting courses. Analysis was also conducted to identify whether course level impacted the effect of the usage of web-based tutorials on the achievement of learning outcomes. Currently, the academic impact of the usage of web-based tutorials' effect on the achievement of learning outcomes in online accounting courses is not well understood. The purpose of this quantitative, non-experimental, correlational study was to determine whether web-based tutorials affect student satisfaction or the achievement of learning outcomes in online accounting courses, and whether course level moderates the relationship between utilization of web-based tutorials and final course GPA. The study was based on archival data collected by National University, including final course GPAs for students completing financial accounting, and intermediate accounting I, II, and III, both utilizing web-based tutorials and those courses, which did not utilize web-based tutorials. This study found that web-based tutorials did not affect either the achievement of learning outcomes or student satisfaction. Additionally, course level did not have a moderating impact on the achievement of learning outcomes. However, there were several notable limitations to this study including the scope of the data as well as variables which were not controllable. A literature review is presented, which examines the effectiveness of components of web-based tutorials including immediate feedback, the inclusion of short videos, and the appeal to a wide variety of learning styles. The literature review demonstrates that components of web-based tutorials positively affect both student satisfaction and the achievement of learning outcomes. Additional research is warranted to further explore the benefits of web-based tutorials. It would be meaningful to conduct studies with a larger number of students, pre- and post-tests, and controls over course presentation. The study of online pedagogy is necessary because an ever increasing percentage of learners are choosing online education. Additional study of the impact and implementation of web-based tutorials will help universities improve course delivery methods and student satisfaction. College students must enter the workforce prepared to contribute in a rapidly evolving global economy. |
