The effects of computer-assisted instruction on motivation and anxiety in first-year undergraduate accounting student

The study focused on improving instruction for undergraduate financial accounting students through the use of computer-assisted pedagogical methods. The study was conducted using a pretest-posttest control group design. A hierarchical regression model was constructed for the analysis of two dependent variables: anxiety level after treatment and motivation to study accounting after treatment.;The principal results of the study were: Usage of tutorial computer-assisted instruction is a significant predictor of increase in anxiety toward accounting. Usage of spreadsheet computer-based instruction has no impact on motivation to study accounting. Students with higher grades in beginning financial accounting showed more positive change in motivation and less increase in anxiety than students with lower grades in beginning financial accounting. Males showed more positive change in motivation to study accounting after controlling for the effect of initial anxiety level and initial motivation for studying accounting. Students with quantitative majors showed a greater positive change in motivation for studying accounting than did students with non-quantitative majors. Students with higher grades in math courses showed greater increases in final anxiety toward accounting than students with lower grades in math courses.;The results indicate that accounting educators should not rely on computer-assisted instruction alone to improve accounting education. Rather, the impact of computer-assisted instruction on motivation and anxiety must be interpreted within the context of other variables (such as course grades, student gender, and student major). In addition, the results call for a renewed emphasis on helping students grasp the fundamental aspects of accounting. And, with today's emphasis on recruitment of minorities into accounting, accounting educators should seek out ways of improving women's motivation to study accounting.