Is IT an Asset?

Current accounting standards allow managers to decide whether the cost of information technology (IT) is classified as an asset or an expense based on their company’s materiality threshold. There is also some inconsistency in the accounting treatment for created IT artifacts such as databases and websites. Since IT spending each year is in billions of dollars, this could affect a firm’s net income due to its accounting treatment. This paper suggests that all IT costs should be expensed when incurred. The value of IT is not in its resale value but in the efficiencies it provides

Student Perceptions of Online Homework Grading Software

Accounting students used homework-grading software and were generally happy with it but its use did not improve their grades unless they had used similar software previously. These are the results of a longitudinal study regarding their perceptions of use of the software. Even though the homework counted for 20% of their grade and they had unlimited attempts to make 100% each week, very few of them took advantage of the opportunity. They would work until they were satisfied with their grade and stop or they world start working late and run out of time before they finished. They knew it was useful and they intended to use it, but 80% of them stopped before making 100% on each assignment. Student responses also reflected the instructor had significantly more “power” at the beginning of the term but by the end, their peer’s influence had increased while the teacher’s influence had waned

Gender Differences In Attitudes Toward Computers And Performance In The Accounting Information Systems Class

Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers.  Results show that after taking the AIS course, students experience a change in perception about their use of computers.  Females’ self-evaluation of their computer skills improved significantly after the course, while males’ self-evaluation showed no change.  Females also received significantly higher grades compared to males.  There was a significant relationship between confidence and self-assessed computer skills.  This study shows that the AIS course is successful in developing students’ confidence in using computers.  Training that results in accurate self-assessment of skills may influence the choice of careers and one’s future success in those careers. &nbsp

Differences in Online Students Compared to In-Person Students in Accounting Classes

In the current educational environment, it is both timely and appropriate to investigate if there is a difference in learning online compared to learning in person. Moreover, it is important to understand the effect such differences have on students taking in-person classes when compared to those who choose to take asynchronous online classes when in-person class alternatives are available. Our analysis of data collected from students in each type of course at three time periods reveals significant differences in the students’ technical efficacy, level of frustration, and locus of control, among others, which help to explain, (in this case, explain better than their GPA) their performance in each course format

A longitudinal study of web-based homework

This study examines the nature of web-based homework (WBH) by identifying the various factors inherent in the WBH learning environment and their impact on the performance of students. A primary contribution of this study is the longitudinal nature of the research to investigate how student perceptions change during the course of an academic semester. Our working definition of WBH is a web-based learning environment where students solve homework problems and receive instantaneous feedback on their progress and performance. Current research does not know the answer to critical questions such as: What are the factors in a WBH learning environment? What is its impact on student learning? How does this impact change during the course of an academic term? Based on the literature review, several theories from four disciplines, including education, psychology, technology and sociology were used to develop a theory-driven view of the WBH learning environment. The data suggest that mastery motives, engagement, locus of control, performance goals, self-efficacy, technical-efficacy, usefulness, lazy user, frustration, cooperative learning, perceived ability and GPA are relevant factors in a WBH learning environment and they impact student performance through the course of an academic semester. This study also found that the strength of these relationships change over the course of the semester. Future research will extend the study across disciplines and student bodies to extend the generalizability of the study

Gender Differences in Attitudes toward Computers and Performance in the Accounting Information Systems Class

Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females' self-evaluation of their computer skills improved significantly after the course, while males' self-evaluation showed no change. Females also received significantly higher grades compared to males. There was a significant relationship between confidence and self-assessed computer skills. This study shows that the AIS course is successful in developing students' confidence in using computers. Training that results in accurate self-assessment of skills may influence the choice of careers and one future success in those careers

A longitudinal study of web-based homework

This study examines the nature of web-based homework (WBH) by identifying the various factors inherent in the WBH learning environment and their impact on the performance of students. A primary contribution of this study is the longitudinal nature of the research to investigate how student perceptions change during the course of an academic semester. Our working definition of WBH is a web-based learning environment where students solve homework problems and receive instantaneous feedback on their progress and performance. Current research does not know the answer to critical questions such as: What are the factors in a WBH learning environment? What is its impact on student learning? How does this impact change during the course of an academic term? Based on the literature review, several theories from four disciplines, including education, psychology, technology and sociology were used to develop a theory-driven view of the WBH learning environment. The data suggest that mastery motives, engagement, locus of control, performance goals, self-efficacy, technical-efficacy, usefulness, lazy user, frustration, cooperative learning, perceived ability and GPA are relevant factors in a WBH learning environment and they impact student performance through the course of an academic semester. This study also found that the strength of these relationships change over the course of the semester. Future research will extend the study across disciplines and student bodies to extend the generalizability of the study