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Full Terms & Conditions of access and use can be found at

http://www.tandfonline.com/action/journalInformation?journalCode=vjeb20

Journal of Education for Business

ISSN: 0883-2323 (Print) 1940-3356 (Online) Journal homepage: http://www.tandfonline.com/loi/vjeb20

Using an Online Homework System to Submit

Accounting Homework: Role of Cognitive Need,

Computer Efficacy, and Perception

Jacob C. Peng

To cite this article: Jacob C. Peng (2009) Using an Online Homework System to Submit

Accounting Homework: Role of Cognitive Need, Computer Efficacy, and Perception, Journal of Education for Business, 84:5, 263-268, DOI: 10.3200/JOEB.84.5.263-268

To link to this article: http://dx.doi.org/10.3200/JOEB.84.5.263-268

Published online: 07 Aug 2010.

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ducators฀ in฀ every฀ discipline฀ are฀ constantly฀ searching฀ for฀ effective฀ educational฀ technologies฀ that฀ help฀ stu-dents฀ learn.฀ Accounting฀ educators฀ are฀ no฀ exception.฀ One฀ technology฀ that฀ has฀ evolved฀recently฀is฀the฀online฀homework฀ system.฀ The฀ online฀ homework฀ system฀ allows฀ professors฀ to฀ use฀ Internet฀ tech-nology฀ to฀ implement฀ homework฀ prob-lems฀that฀students฀are฀able฀to฀complete฀ online.฀Because฀this฀system฀is฀automat-ic,฀ students฀ may฀ receive฀ their฀ graded฀ homework฀ almost฀ instantly฀ and฀ master฀ the฀materials฀through฀repetitive฀practice.฀ Some฀ advantages฀ of฀ the฀ online฀ home-work฀system฀include฀“help[ing]฀students฀ practice฀accounting฀in฀an฀interactive฀and฀ engaging฀ manner,฀ confront[ing]฀ their฀ deficiencies฀in฀course฀prerequisites,฀and฀ ensur[ing]฀they฀grasp฀the฀skills฀and฀con-cepts฀ presented฀ in฀ their฀ textbooks—all฀ without฀ increasing฀ professors’฀ work-load”฀(Aplia฀Inc.,฀2007,฀¶฀3).฀

One฀ of฀ the฀ most฀ acclaimed฀ features฀ of฀ the฀ online฀ homework฀ system฀ is฀ its฀ interactivity.฀ For฀ example,฀ a฀ student฀ can฀click฀a฀link฀to฀receive฀instant฀feed-back฀ from฀ the฀ system.฀ If฀ allowed฀ by฀ the฀instructor,฀students฀can฀update฀their฀ answers฀ and฀ resubmit฀ the฀ homework฀ for฀ a฀ better฀ grade.฀ Furthermore,฀ if฀ the฀ instructor฀accepts฀multiple฀submissions,฀ students฀ can฀ work฀ on฀ homework฀ prob-lems฀ repeatedly฀ until฀ they฀ are฀ satis-fied฀ with฀ the฀ grade฀ they฀ receive.฀ Each฀ attempt฀by฀the฀student฀can฀come฀from฀a฀

different฀set฀of฀numbers฀if฀the฀instructor฀ chooses฀ to฀ apply฀ a฀ built-in฀ algorism฀ to฀ change฀problems.฀The฀online฀homework฀ system฀allows฀students฀to฀manage฀their฀ homework฀ by฀ exerting฀ as฀ much฀ effort฀ at฀ a฀ time฀ as฀ is฀ convenient฀ for฀ them.฀ One฀ reason฀ that฀ an฀ educational฀ tech-nology฀ such฀ as฀ the฀ online฀ homework฀ system฀is฀developed฀is฀to฀help฀students฀ learn.฀However,฀the฀hidden฀assumption฀ that฀ whichever฀ information฀ technology฀ is฀ implemented฀ in฀ a฀ college฀ classroom฀ contributes฀to฀student฀learning฀receives฀ little฀ or฀ no฀ challenge฀ from฀ educators.฀ The฀ current฀ research฀ fills฀ this฀ gap฀ by฀ investigating฀ the฀ effects฀ of฀ some฀ indi-vidual฀ differences฀ on฀ student฀ effort฀ in฀ doing฀homework฀when฀the฀online฀home-work฀system฀is฀used฀in฀class.฀

In฀the฀present฀study,฀I฀tried฀to฀deter-mine฀ whether฀ students’฀ different฀ cog-nitive฀ needs,฀ their฀ perception฀ of฀ the฀ system’s฀ features,฀ and฀ their฀ computer฀ abilities฀ can฀ explain฀ their฀ effort฀ to฀ do฀ homework฀ by฀ using฀ the฀ online฀ home- work฀system.฀Students฀from฀an฀account-ing฀ principles฀ course฀ volunteered฀ to฀ participate฀in฀the฀present฀study฀by฀com- pleting฀a฀survey฀at฀the฀end฀of฀the฀semes-ter.฀ The฀ results฀ suggest฀ that฀ students฀ with฀ low฀ motivation,฀ measured฀ by฀ low฀ need฀for฀cognition฀(NFC),฀exerted฀more฀ effort฀ in฀ doing฀ homework฀ because฀ of฀ the฀ online฀ homework฀ system.฀ For฀ stu-dents฀ with฀ high฀ motivation,฀ measured฀ by฀ a฀ high฀ NFC,฀ it฀ is฀ possible฀ that฀ the฀

Using฀an฀Online฀Homework฀System฀to฀Submit฀

Accounting฀Homework:฀Role฀of฀Cognitive฀

Need,฀Computer฀Efficacy,฀and฀Perception

JACOB฀C.฀PENG

UNIVERSITY฀OF฀MICHIGAN–FLINT FLINT,฀MICHIGAN

E

ABSTRACT.฀The฀author฀investigated฀

whether฀students’฀effort฀in฀working฀on฀ homework฀problems฀was฀affected฀by฀their฀ need฀for฀cognition,฀their฀perception฀of฀the฀ system,฀and฀their฀computer฀efficacy฀when฀ instructors฀used฀an฀online฀system฀to฀collect฀ accounting฀homework.฀Results฀showed฀that฀ individual฀intrinsic฀motivation฀and฀comput- er฀efficacy฀are฀important฀factors฀in฀deter-mining฀effort฀and฀whether฀students฀perceive฀ the฀system฀to฀be฀useful.฀These฀findings฀are฀ of฀interest฀to฀educators฀and฀system฀design-ers฀as฀they฀consider฀implementing฀online฀ homework฀systems฀and฀determine฀which฀ types฀of฀students฀benefit฀most฀from฀the฀use฀ of฀these฀systems฀in฀classrooms.

Keywords:฀computer฀efficacy,฀need฀for฀ cognition,฀online฀homework,฀system฀feature

Copyright฀©฀2009฀Heldref฀Publications

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implementation฀of฀the฀online฀homework฀ system฀ in฀ class฀ did฀ not฀ play฀ a฀ crucial฀ role฀ because฀ they฀ already฀ were฀ moti-vated฀to฀perform฀well฀in฀class.฀However,฀ highly฀motivated฀learners฀who฀perceive฀ the฀online฀homework฀system฀as฀interac-tive฀ seem฀ to฀ appreciate฀ the฀ system฀ by฀ using฀it฀more฀to฀do฀their฀homework.

The฀results฀also฀reveal฀that฀if฀students฀ believe฀that฀they฀are฀able฀to฀competently฀ use฀ computers,฀ they฀ exert฀ more฀ effort฀ in฀ using฀ the฀ online฀ homework฀ system.฀ Alternatively,฀ if฀ students฀ believe฀ that฀ their฀ ability฀ to฀ use฀ computers฀ is฀ poor,฀ they฀ use฀ the฀ online฀ homework฀ system฀ more฀ only฀ if฀ they฀ perceive฀ the฀ online฀ homework฀system฀to฀be฀interactive.฀

These฀findings฀may฀shed฀light฀on฀how฀ instructors฀ can฀ use฀ educational฀ technol-ogy฀ in฀ accounting฀ courses.฀ Specifically,฀ the฀implementation฀of฀educational฀tech-nologies฀ cannot฀ use฀ a฀ one-size-fits-all฀ approach.฀The฀ expectation฀ that฀ students฀ learn฀ from฀ using฀ an฀ online฀ homework฀ system฀ may฀ not฀ apply฀ to฀ all฀ students,฀ especially฀ students฀ with฀ different฀ levels฀ of฀cognitive฀need฀and฀computer฀efficacy.฀ System฀ developers฀ need฀ to฀ focus฀ more฀ on฀interface฀design,฀in฀addition฀to฀system฀ interactivity,฀ to฀ make฀ the฀ system฀ more฀ accessible฀ and฀ indirectly฀ motivate฀ stu- dents฀to฀use฀this฀technology฀in฀their฀learn-ing.฀The฀ present฀ article฀ also฀ contributes฀฀ to฀the฀stream฀of฀research฀in฀information฀ technology฀ by฀ focusing฀ on฀ user฀ differ-ences฀ (Culnan,฀ 1983;฀ Seyal,฀ Rahman,฀ Noah,฀ &฀ Rahim,฀ 2002)฀ and฀ how฀ users฀ use฀ the฀ system.฀ Consistent฀ with฀ prior฀ findings,฀individual฀differences฀is฀a฀cru-investigating฀ various฀ factors฀ that฀ contribute฀ to฀ the฀ success฀ of฀ student฀ learning.฀ Among฀ these฀ factors,฀ doing฀ homework฀ is฀ recognized฀ to฀ be฀ one฀ of฀ the฀ most฀ important฀ factors฀ that฀ promote฀ student-learning฀ success฀ by฀ accounting฀educators฀(Peters,฀Kethley,฀&฀ Bullington,฀ 2002;฀ Rayburn฀ &฀ Rayburn,฀ 1999).฀Eskew฀and฀Faley’s฀(1988)฀model฀ explains฀student฀exam฀performance฀in฀a฀ first฀ college-level฀ financial฀ accounting฀ course.฀ Eskew฀ and฀ Faley฀ noted฀ that฀

among฀their฀predictive฀variables,฀one฀of฀ the฀variables฀that฀has฀the฀largest฀marginal฀ contribution฀ to฀ the฀ model’s฀ explanatory฀ power฀is฀student฀effort.฀That฀is,฀students฀ who฀exert฀more฀effort฀during฀the฀semester฀ tend฀to฀perform฀better฀on฀the฀exam.฀The฀ positive฀ correlation฀ between฀ effort฀ and฀ class฀ performance฀ is฀ recognized฀ widely฀ by฀ accounting฀ educators.฀ Educators฀ often฀ assign฀ and฀ collect฀ homework฀ assignments฀ because฀ they฀ believe฀ that฀ doing฀ homework฀ requires฀ significant฀ effort฀ by฀ students฀ and฀ that฀ homework฀ can฀motivate฀students฀to฀study฀(Rayburn฀ &฀Rayburn).฀Farrelly฀and฀Hudson฀(1985)฀ showed฀ that฀ students฀ agree฀ with฀ their฀ professors฀in฀that฀homework฀can฀motivate฀ them฀ to฀ do฀ well฀ in฀ accounting฀ courses.฀ Students฀like฀to฀use฀multiple฀homework฀ assignments฀as฀a฀tool฀to฀learn฀accounting฀ subject฀matter.฀They฀also฀prefer฀that฀their฀ professor฀ spend฀ enough฀ time฀ reviewing฀ homework฀problems฀in฀class.฀

In฀addition฀to฀motivating฀student฀learn-ing,฀ homework฀ assignments฀ are฀ used฀ to฀ stimulate฀ students’฀ problem-solving฀ skills.฀ Because฀ homework฀ problems฀฀ play฀a฀major฀role฀in฀the฀cognitive฀skill-set฀that฀students฀learn฀from฀accounting฀ courses฀ (Davidson฀ &฀ Baldwin,฀ 2005),฀ it฀ is฀ important฀ that฀ they฀ are฀ willing฀ to฀ embrace฀ the฀ cognitive฀ challenges฀ embedded฀ in฀ homework฀ problems฀ to฀ gain฀ skills฀ that฀ are฀ desired฀ highly฀ by฀ accounting฀ educators฀ and฀ practitioners.฀ As฀ a฀ response฀ to฀ the฀ need฀ for฀ 21st-century฀ accounting฀ professionals,฀ the฀ accounting฀education฀establishment฀cre-ated฀the฀Accounting฀Education฀Change฀ Commission฀ in฀ the฀ 1990s.฀ Problem-solving฀ skills฀ are฀ emphasized฀ in฀ the฀ commission’s฀ recommendations฀ to฀ improve฀ accounting฀ curricula.฀ In฀ addi-tion,฀ the฀ commission฀ also฀ recognizes฀ that฀motivated฀students฀are฀more฀likely฀ to฀ embrace฀ cognitive฀ challenges฀ and฀ complex฀problem-solving฀activities,฀and฀ that฀ these฀ are฀ students฀ who฀ are฀ sought฀ after฀ by฀ the฀ accounting฀ profession.฀ In฀ the฀ psychology฀ literature,฀ the฀ willing-ness฀ to฀ engage฀ in฀ and฀ enjoy฀ effortful฀ cognitive฀ endeavors฀ is฀ defined฀ as฀ the฀ NFC฀ (Cacioppo,฀ Petty,฀ Feinstein,฀ &฀ Jarvis,฀ 1996;฀ Cacioppo,฀ Petty,฀ &฀ Kao,฀ 1984;฀ Peltier฀ &฀ Schibrowsky,฀ 1994).฀ The฀ NFC฀ is฀ an฀ individual฀ disposition฀ that฀ plays฀ a฀ key฀ role฀ in฀ the฀ evalua-tion฀of฀information฀(Tam฀&฀Ho,฀2005).฀

Researchers฀ have฀ also฀ found฀ that฀ the฀ NFC฀ affects฀ the฀ information-search฀ behavior฀ when฀ making฀ decisions฀ (Ver-planken฀&฀Weenig,฀1993).฀

In฀ the฀ accounting฀ context,฀ Beattie,฀ Collins,฀ and฀ McInnis฀ (1997)฀ intro-duced฀the฀concept฀of฀deep฀learning฀into฀ accounting-education฀literature.฀A฀deep฀ learning฀approach฀is฀needed฀to฀achieve฀ a฀conceptual฀form฀of฀learning.฀However,฀ students’฀learning฀orientation฀is฀at฀least฀ partly฀ determined฀ by฀ students’฀ motiva- tion฀to฀learn.฀To฀design฀successful฀inter-vention฀ strategies฀ to฀ improve฀ teaching฀ and฀ learning,฀ a฀ more฀ in-depth฀ look฀ at฀ what฀ motivates฀ students฀ in฀ their฀ learn-ing฀process฀and฀how฀they฀become฀more฀ motivated฀ is฀ necessary.฀ The฀ present฀ article฀ investigates฀ how฀ intrinsic฀ moti-vation฀activates฀behaviors฀such฀as฀doing฀ homework฀ (Ford,฀ 2006).฀ This฀ intrin-sic฀ motivation฀ is฀ related฀ to฀ the฀ effort฀ exerted.฀ For฀ example,฀ auditors฀ with฀ a฀ low฀NFC฀are฀less฀motivated฀intrinsical-ly฀ to฀ be฀ mentallow฀NFC฀are฀less฀motivated฀intrinsical-ly฀ involved฀ in฀ complex฀ audit฀ decision฀ making.฀ To฀ avoid฀ more฀ unstructured฀ decision฀ making฀ later฀ in฀ the฀audit฀engagement,฀auditors฀who฀are฀ less฀motivated฀(low฀NFC)฀collect฀more฀ audit฀ evidence฀ in฀ the฀ early฀ stages฀ of฀ audit฀ engagement฀ (Ford฀ &฀ Pasewark,฀ 2007).฀ Through฀ exerting฀ more฀ effort฀ by฀ collecting฀ audit฀ evidence฀ early฀ in฀ the฀ audit฀ process,฀ participants฀ in฀ Ford฀ and฀ Pasewark’s฀ study฀ were฀ comfort-able฀with฀their฀audit฀performance.฀They฀ justified฀their฀audit฀performance฀by฀col-lecting฀more฀audit฀evidence฀so฀that฀they฀ could฀ avoid฀ more฀ complex฀ audit฀ deci-sion฀making฀later.฀฀฀

In฀the฀online฀homework฀system฀con-text,฀students฀who฀are฀less฀motivated฀to฀ do฀homework฀are฀more฀likely฀to฀use฀the฀ instant฀feedback฀from฀the฀system฀so฀that฀ they฀ can฀ reduce฀ their฀ cognitive฀ burden฀ when฀working฀on฀homework฀problems.฀ Consistent฀ with฀ this฀ argument,฀ indi-viduals฀ with฀ a฀ low฀ NFC฀ would฀ desire฀ easier฀tasks,฀possibly฀by฀increasing฀their฀

One฀ of฀ the฀ advantages฀ of฀ using฀ an฀ online฀ homework฀ system฀ to฀ administer฀

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and฀ deliver฀ accounting฀ homework฀ is฀ that฀ the฀ system฀ provides฀ interactive,฀ automatically฀ graded฀ assignments฀ that฀ ensure฀ students฀ exert฀ quality฀ effort฀ on฀ a฀ regular฀ basis฀ (Aplia฀ Inc.,฀ 2007).฀ The฀ Appendix฀ shows฀ an฀ example฀ of฀ an฀ accounting฀problem฀that฀was฀used฀in฀the฀ online฀ homework฀ system.฀ The฀ system฀ presents฀ an฀ accounting฀ problem฀ one฀ step฀at฀a฀time.฀Students฀are฀able฀to฀work฀ on฀the฀problem฀following฀the฀guidance฀ provided฀ by฀ the฀ system.฀ At฀ any฀ time,฀ students฀can฀request฀system฀feedback฀to฀ check฀ their฀ performance฀ and฀ progress.฀ More฀hints฀or฀links฀to฀content฀areas฀are฀ presented฀ to฀ students฀ so฀ that฀ they฀ can฀ study฀ related฀ content฀ before฀ they฀ redo฀ the฀problem.฀Consistent฀with฀Lindquist฀ and฀Olsen’s฀(2007)฀study,฀students฀who฀ received฀ feedback฀ on฀ their฀ accounting฀ homework฀ were฀ more฀ often฀ satisfied,฀ and฀ their฀ perception฀ of฀ learning฀ was฀ greater.฀Farrelly฀and฀Hudson฀(1985)฀also฀ found฀that฀“providing฀copies฀of฀printed฀ solutions฀to฀homework฀after฀homework฀ is฀due”฀is฀desired฀highly฀by฀accounting฀ students฀ (p.฀ 49).฀ In฀ accordance,฀ Hypothesis฀ 2฀ predicts฀ that฀ if฀ students฀ perceive฀ that฀ the฀ online฀ homework฀ system฀is฀interactive,฀they฀increase฀their฀ efforts฀to฀do฀homework.฀

H2:฀ Students฀ who฀ perceive฀ the฀ online฀ homework฀ system฀ to฀ be฀ interactive฀ increase฀ their฀ efforts฀ to฀ do฀ home-work฀ by฀ spending฀ more฀ time฀ using฀ the฀online฀homework฀system.

Researchers฀ have฀ demonstrated฀ that฀ the฀ perceived฀ IS฀ features฀ likely฀ affect฀ the฀ system฀ use.฀ In฀ addition,฀ user฀ moti-vation฀is฀important฀to฀promote฀the฀new฀ technology.฀ Although฀ the฀ technology฀ can฀ help฀ students฀ do฀ homework,฀ stu-dents’฀ motivation฀ affects฀ how฀ they฀ use฀ the฀ online฀ homework฀ system.฀ Raman,฀ Ryan,฀ and฀ Olfman฀ (2005)฀ found฀ that฀ in฀addition฀to฀the฀technology฀itself,฀the฀ successful฀ implementation฀ of฀ instruc-tional฀ technology฀ in฀ class฀ to฀ help฀ stu-dents฀ learn฀ may฀ depend฀ on฀ student฀ motivation.฀ As฀ a฀ result,฀ the฀ following฀ hypothesis฀is฀proposed:

H3:฀ The฀ perceived฀ system฀ interactivity฀ and฀ students’฀ NFC฀ (internal฀ motivation)฀ affect฀ the฀ effort฀ of฀ doing฀ homework฀ by฀ using฀ an฀ online฀ homework฀system.

Understanding฀ the฀ factors฀ that฀ affect฀ an฀individual’s฀use฀of฀computers฀or฀tech-nologies฀has฀been฀a฀topic฀of฀IS฀research฀ for฀ a฀ long฀ time.฀ From฀ the฀ social฀ psy-chology฀ literature,฀ Davis,฀ Bagozzi,฀ and฀ Warshaw฀ (1986)฀ proposed฀ the฀ technol-ogy฀ acceptance฀ model฀ on฀ the฀ basis฀ of฀ Fishbein฀ and฀ Ajzen’s฀ (1975)฀ theory฀ of฀ reasoned฀action.฀In฀essence,฀the฀original฀ technology฀acceptance฀model฀posits฀that฀ the฀intention฀to฀use฀technology฀is฀a฀func-tion฀of฀the฀perceived฀ease฀of฀use฀and฀the฀ perceived฀ usefulness฀ of฀ the฀ technology.฀ This฀model฀is฀used฀widely฀in฀IS฀literature฀ and฀has฀demonstrated฀validity.฀However,฀ many฀recent฀research฀papers฀have฀recog-nized฀ that฀ additional฀ explanatory฀ vari-ables฀are฀needed฀to฀fully฀understand฀how฀ individuals฀ accept฀ and฀ use฀ technology.฀ One฀ such฀ variable฀ is฀ user’s฀ individual฀ differences.฀Researchers฀have฀found฀that฀ computer฀self-efficacy,฀or฀an฀individual’s฀ confidence฀in฀his฀or฀her฀ability฀to฀compe- tently฀use฀computers฀(Compeau฀&฀Hig-gins,฀ 1995),฀ is฀ a฀ significant฀ predictor฀ of฀ computer฀ use.฀ Understanding฀ indi-vidual฀ user฀ differences฀ is฀ important฀ in฀ a฀ computer-assisted฀ education฀ environ-ment฀ such฀ as฀ an฀ online฀ homework฀ sys-tem,฀ so฀ that฀ advanced฀ intervention฀ can฀ be฀ designed฀ to฀ increase฀ system฀ use฀ and฀ facilitate฀ students’฀ learning.฀ Therefore,฀ the฀following฀hypothesis฀is฀proposed:

H4 :฀Students฀with฀a฀high฀degree฀of฀com-puter฀ efficacy฀ increase฀ their฀ efforts฀ spent฀ on฀ homework฀ by฀ using฀ the฀ online฀homework฀system.฀ expectancy,฀ effort฀ expectancy,฀ as฀ well฀ as฀social฀influence฀and฀facilitating฀con-ditions฀ are฀ four฀ significant฀ factors฀ that฀ determine฀ technology฀ acceptance฀ and฀ use.฀ Because฀ online฀ homework฀ sys-tems฀provide฀easy-to-use฀interfaces฀and฀ instant฀ feedback฀ to฀ students,฀ students฀ should฀ expect฀ the฀ systems฀ to฀ be฀ help-ful฀in฀studying฀subject฀matter฀with฀less฀ effort.฀In฀terms฀of฀social฀influence฀and฀ facilitating฀ conditions฀ that฀ determine฀ the฀ use฀ of฀ technology,฀ the฀ instructor฀ requires฀ students฀ to฀ submit฀ homework฀

using฀ the฀ system.฀ Therefore,฀ they฀ are฀ definitely฀ under฀ the฀ instructor’s฀ influ-ence฀to฀use฀the฀system.฀As฀a฀result,฀these฀ factors฀ should฀ all฀ contribute฀ to฀ the฀ use฀ of฀the฀system฀to฀promote฀effort฀toward฀ doing฀homework.฀

Compeau฀and฀Higgins฀(1995)฀studied฀ how฀ different฀ computer฀ training฀ meth-ods฀ affect฀ computer฀ task฀ performance.฀ They฀found฀that฀if฀both฀individuals฀are฀

H5:฀ The฀ students’฀ computer฀ effica-cy฀ and฀ their฀ perception฀ of฀ system฀ interactivity฀ together฀ affect฀ their฀ effort฀ to฀ do฀ homework฀ using฀ the฀ online฀homework฀system.฀

Research฀Design฀and฀Method

Participants฀ were฀ 61฀ undergradu-ate฀ students฀ who฀ enrolled฀ in฀ financial฀ accounting฀ courses฀ and฀ volunteered฀ to฀ answer฀a฀short฀survey฀at฀the฀end฀of฀the฀ semester.฀ Students฀ were฀ familiar฀ with฀ the฀online฀homework฀system฀after฀using฀ it฀ for฀ a฀ full฀ semester.฀ Thus,฀ they฀ were฀ capable฀ of฀ answering฀ survey฀ questions฀ regarding฀the฀online฀homework฀system.฀ In฀ all,฀ 52฀ students฀ finished฀ the฀ survey฀ without฀ missing฀ information.฀ Students฀ did฀ not฀ receive฀ compensation฀ for฀ their฀ participation;฀ however,฀ they฀ were฀ informed฀about฀the฀importance฀of฀their฀ participation฀ in฀ completing฀ the฀ survey฀ (Maheswaran฀ &฀ Chaiken,฀ 1991).฀ The฀ demographics฀ of฀ students฀ completing฀ the฀survey฀appear฀in฀Table฀1.

Hypotheses฀Testing฀and฀Results

The฀proposed฀hypotheses฀were฀tested฀ using฀regression฀analysis.฀In฀the฀model,฀ to฀test฀factors฀affecting฀the฀effort฀exerted฀ on฀ homework,฀ the฀ dependent฀ variable฀ was฀ the฀ self-reported฀ amount฀ of฀ time฀ spent฀on฀homework฀every฀week฀before฀ the฀ final฀ exam,฀ which฀ serves฀ as฀ a฀ sur-rogate฀of฀effort฀(Idson฀&฀Clark,฀1991).฀ The฀ independent฀ variables฀ were฀ the฀ NFC,฀the฀perceived฀system฀interactivity,฀

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and฀participant’s฀computer฀efficacy.฀The฀ regression฀ model,฀ descriptive฀ statistics,฀ and฀ variable฀ descriptions฀ are฀ reported฀ in฀Table฀2.฀

H1฀ tests฀ the฀ effect฀ of฀ the฀ NFC฀ on฀ students’฀effort฀in฀doing฀homework.฀I฀ measured฀the฀NFC฀using฀Cacioppo฀et฀ al.’s฀(1984)฀18-item฀survey฀instrument฀ (scale)฀and฀the฀mean฀score฀among฀52฀ students฀was฀80.1฀(SD฀=฀17.1),฀which฀ is฀ similar฀ to฀ other฀ studies฀ using฀ this฀ scale฀ (Peltier฀ &฀ Schibrowsky,฀ 1994).฀ The฀ hypothesis฀ predicts฀ that฀ students฀ with฀ low฀ NFC฀ exert฀ more฀ effort฀ by฀ increasing฀their฀use฀of฀the฀system.฀The฀ output฀ from฀ the฀ regression฀ analysis฀ in฀ Table฀ 2฀ indicates฀ that฀ the฀ NFC฀ is฀

significant฀(p฀=฀.057),฀with฀a฀predicted฀ sign.฀As฀such,฀the฀data฀support฀the฀idea฀ that฀students฀with฀a฀low฀NFC฀increase฀ their฀ effort฀ toward฀ doing฀ homework฀ by฀using฀the฀online฀homework฀system.฀ Hence,฀H1฀is฀supported.฀

H2฀ posits฀ that฀ if฀ students฀ perceive฀ the฀ online฀ homework฀ system฀ to฀ be฀ interactive,฀ they฀ increase฀ their฀ effort฀ toward฀ doing฀ homework฀ by฀ using฀ the฀ system฀ more฀ frequently.฀The฀ perceived฀ interactivity฀ was฀ measured฀ using฀ the฀ measures฀of฀perceived฀interactivity฀that฀ McMillan฀and฀Hwang฀(2002)฀developed.฀ The฀ scale฀ was฀ developed฀ originally฀ in฀ marketing฀ literature฀ to฀ measure฀ the฀ consumer฀ perception฀ of฀ the฀ Internet฀

advertising’s฀ interactivity.฀ This฀ scale฀ was฀adopted฀because฀it฀operationalized฀ the฀ perceived฀ interactivity฀ from฀ three฀ different฀ perspectives:฀ communication฀ (feedback),฀ time,฀ and฀ user฀ control.฀ These฀ are฀ similar฀ to฀ the฀ content฀ of฀ the฀ online฀ homework฀ system.฀ However,฀ the฀regression฀analysis฀showed฀that฀the฀ perceived฀interactivity฀has฀the฀predicted฀ sign,฀but฀it฀is฀not฀significant฀(p฀=฀.611).฀ The฀data฀collected฀failed฀to฀support฀H2.

Although฀ the฀ perceived฀ system฀ interactivity฀ was฀ not฀ significant,฀ the฀ interaction฀term฀in฀the฀regression฀model฀ reported฀ in฀ Table฀ 2฀ shows฀ that฀ system฀ interactivity฀and฀the฀NFC฀were฀signifi-cant฀ (p฀ =฀ .033).฀ Students฀ with฀ a฀ low฀ NFC฀ used฀ the฀ homework฀ system฀ more฀ frequently฀ if฀ they฀ felt฀ that฀ the฀ system฀ was฀interactive.฀It฀is฀an฀interesting฀find-ing฀that฀suggests฀that฀the฀perception฀of฀ the฀online฀homework฀system฀is฀particu-larly฀important฀to฀explain฀students฀with฀ different฀cognitive฀needs฀and฀their฀effort฀ exerted฀doing฀homework.฀As฀a฀result,฀H3฀ was฀supported.

H4฀ posits฀ that฀ students’฀ computer฀ efficacy฀ affects฀ the฀ effort฀ needed฀ to฀ do฀ homework.฀The฀ computer฀ efficacy฀ was฀ measured฀using฀an฀instrument฀Compeau฀ and฀ Higgins฀ (1995)฀ developed,฀ which฀ has฀ been฀ used฀ in฀ many฀ empirical฀ stud-ies฀ in฀ the฀ IS฀ literature฀ (Hasan,฀ 2007;฀ Mort฀&฀Drennan,฀2007).฀The฀instrument฀ used฀ 10฀ questions฀ to฀ determine฀ confi-dence฀ level฀ in฀ using฀ various฀ software฀ troubleshooting฀ scenarios,฀ and฀ partici-pants฀ responded฀ on฀ a฀ 10-point฀ Likert-type฀ scale฀ ranging฀ from฀ 1฀ (not฀ at฀ all฀ confident)฀to฀10฀(totally฀confident).฀The฀ results฀ of฀ the฀ regression฀ analysis฀ (see฀ Table฀2)฀showed฀that฀computer฀efficacy฀ significantly฀ affects฀ how฀ students฀ do฀ their฀homework฀using฀the฀online฀home-work฀system฀(p฀=฀.017),฀with฀a฀predicted฀ sign.฀Hence,฀H4฀was฀supported.

H5฀ predicted฀ that฀ the฀ individual’s฀ computer฀ efficacy฀ interacts฀ with฀ the฀ system’s฀ perceived฀ interactivity฀ to฀ predict฀ the฀ effort฀ exerted฀ in฀ doing฀ homework.฀ Again,฀ the฀ regression฀ analysis฀reported฀in฀Table฀2฀shows฀that฀ this฀effect฀is฀significant฀(p฀=฀.012).฀The฀ data฀ suggests฀ that฀ if฀ students฀ who฀ are฀ low฀ in฀ self-assessed฀ computer฀ efficacy฀ perceive฀ the฀ online฀ homework฀ system฀ to฀be฀interactive฀in฀terms฀of฀time฀needed฀ to฀ complete฀ homework฀ and฀ flexible,฀

TABLE฀1.฀Sample฀Descriptive฀Statistics

Variable฀ n฀ %฀ M฀ SD

Gender

฀ Male฀ 32฀ 61.5

฀ Female฀ 20฀ 38.5

Academic฀classification

฀ Freshman฀ 1฀ 1.9

฀ Sophomore฀ 17฀ 32.7

฀ Junior฀ 22฀ 42.3

฀ Senior฀ 11฀ 21.2

GPA฀ 3.27฀ 0.45

Age฀ 21.45฀ 4.26

TABLE฀2.฀Results฀of฀Regression฀Analysis

Variable฀ M฀ SD฀ Estimate฀ SE฀ t฀(df฀=฀5)฀ p

Variable฀ ฀ descriptive฀

฀ statistics฀ ฀ ฀ ฀ ฀ ฀

฀ EFFORT฀ 3.95฀ 3.33฀ ฀ ฀ ฀

฀ NCOG฀ 80.10฀ 17.10฀ ฀ ฀ ฀

฀ INTER฀ 67.90฀ 18.59฀ ฀ ฀ ฀

฀ EFFI฀ 73.27฀ 16.94฀ ฀ ฀ ฀

Regression฀

฀ analysis฀ ฀ ฀ ฀ ฀ ฀

฀ Constant฀ ฀ ฀ –2.552฀ 9.227฀ –0.277฀ .783

฀ NCOG฀ ฀ ฀ –0.135฀ 0.069฀ –1.951฀ .057

฀ INTER฀ ฀ ฀ 0.069฀ 0.134฀ 0.513฀ .611

฀ EFFI฀ ฀ ฀ 0.286฀ 0.115฀ 2.481฀ .017

฀ NCOG฀×฀INTER฀ ฀ ฀ 0.002฀ 0.001฀ 2.206฀ .033

฀ EFFI฀×฀INTER฀ ฀ ฀ –0.004฀ 0.002฀ –2.627฀ .012

Note.฀EFFORT฀=฀β0฀+฀β1฀NCOG฀+฀β2฀INTER฀+฀β3฀EFFI฀+฀β4฀NCOG฀×฀INTER฀+฀β5฀EFFI฀×฀ INTER฀+฀ε .฀For฀EFFORT,฀the฀scale฀used฀was฀a฀self-reported฀number฀of฀hours฀spent฀on฀home-work฀per฀week;฀for฀NCOG,฀the฀scale฀used฀was฀J.฀T.฀Cacioppo,฀R.฀E.฀Petty,฀&฀C.฀F.฀Kao’s฀(1984)฀ 18-item฀scale;฀for฀INTER,฀the฀scale฀used฀was฀S.฀J.฀McMillan฀&฀J.฀Hwang’s฀(2002)฀MPI฀Scale;฀ for฀EFEI,฀the฀scale฀used฀was฀D.฀R.฀Compeau฀&฀C.฀A.฀Higgins’s฀(1995)฀10-item฀scale.฀EFFORT฀ =฀students’฀effort฀to฀do฀homework;฀NCOG฀=฀need฀for฀cognition;฀INTER฀=฀perception฀of฀system฀ interactivity;฀EFEI฀=฀individual฀computer฀efficacy.

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they฀ increase฀ their฀ efforts฀ to฀ complete฀ homework.฀In฀other฀words,฀the฀perceived฀ online฀homework฀system’s฀interactivity฀ can฀ be฀ important฀ in฀ determining฀ effort฀ to฀do฀homework฀for฀those฀who฀are฀less฀ comfortable฀with฀using฀computers.

Conclusion฀and฀Discussion

Although฀ increasingly฀ more฀ edu-cational฀ technologies฀ are฀ experiment-ed฀ with฀ in฀ traditional฀ college฀ classes,฀ the฀ effect฀ of฀ using฀ these฀ technologies฀ on฀ student฀ behavior฀ receives฀ little฀ or฀ no฀ attention฀ from฀ educators.฀ In฀ gen-eral,฀ educators฀ and฀ system฀ developers฀ assume฀ that฀ students฀ will฀ be฀ better฀ off฀ because฀of฀the฀technology฀implementa-tion.฀ In฀ the฀ present฀ study,฀ I฀ tested฀ this฀ hidden฀assumption฀by฀investigating฀the฀

Overall,฀ the฀ results฀ highlight฀ the฀ importance฀ of฀ continued฀ research฀ on฀ new฀ technology฀ implementation฀ in฀ the฀ educational฀setting฀and฀individuals’฀dif-more.฀ However,฀ as฀ the฀ results฀ show,฀ low-NFC฀students฀use฀the฀online฀home-work฀ system฀ more฀ than฀ do฀ high-NFC฀ students.฀ The฀ availability฀ of฀ the฀ online฀ homework฀ system฀ seems฀ to฀ provide฀ a฀ shortcut฀for฀students฀who฀are฀less฀moti-vated฀ to฀ complete฀ required฀ homework.฀ Consistent฀with฀previous฀research,฀how฀ students฀feel฀about฀their฀computer฀abili-ties฀ also฀ has฀ a฀ significant฀ impact฀ on฀ their฀effort฀to฀do฀homework.฀It฀provides฀ even฀stronger฀evidence฀that฀individuals’฀ differences฀must฀be฀considered฀when฀an฀ online฀homework฀system฀is฀used.

Understanding฀ how฀ users฀ perceive฀ the฀system’s฀features฀and฀their฀response฀ by฀ actually฀ using฀ the฀ system฀ has฀ been฀ a฀ research฀ topic฀ for฀ a฀ long฀ time.฀ The฀ present฀ study฀ did฀ not฀ find฀ supporting฀ evidence฀that฀the฀perceived฀interactivity฀

affects฀effort฀to฀do฀homework.฀However,฀ it฀does฀suggest฀that฀providing฀feedback฀ instantly฀ and฀ interacting฀ with฀ system฀ users฀ should฀ be฀ considered฀ with฀ indi-vidual฀user฀characteristics฀(such฀as฀NFC฀ and฀ computer฀ efficacy)฀ to฀ be฀ mean-ingful฀ when฀ effectiveness฀ of฀ an฀ online฀ homework฀system฀is฀considered.฀

From฀ the฀ system฀ implementers’฀ per- spective,฀professors฀use฀the฀online฀home-work฀ system฀ to฀ promote฀ learning,฀ with฀ the฀assumption฀that฀the฀online฀homework฀ system฀can฀encourage฀students฀to฀practice฀ accounting฀problems฀more.฀However,฀the฀ results฀ of฀ the฀ present฀ study฀ show฀ that฀ is฀ not฀ necessarily฀ true.฀ Some฀ types฀ of฀ students฀ increase฀ their฀ homework฀ effort฀ seemingly฀ because฀ of฀ the฀ shortcut฀ pro-vided฀by฀the฀system,฀instead฀of฀using฀the฀ system฀ to฀ learn.฀ It฀ would฀ be฀ interesting฀ to฀ further฀ study฀ how฀ low-NFC฀ students฀ learn฀ because฀ of฀ the฀ online฀ homework฀ system,฀not฀just฀how฀they฀use฀it.฀In฀other฀ words,฀a฀future฀study฀should฀incorporate฀ learning฀outcome฀variables฀to฀investigate฀ whether฀ technology฀ used฀ can฀ actually฀ promote฀learning.฀฀

As฀ results฀ from฀ the฀ present฀ study฀ show,฀ whereas฀ some฀ students฀ may฀ be฀ motivated฀ to฀ do฀ accounting฀ homework฀ with฀or฀without฀the฀support฀of฀the฀online฀ homework฀ system,฀ other฀ students฀ need฀ more฀feedback฀in฀this฀process,฀which฀is฀ provided฀ by฀ the฀ system.฀ Thus,฀ instruc-tors฀ should฀ not฀ assume฀ that฀ students฀ would฀ benefit฀ equally฀ from฀ an฀ online฀ homework฀system฀in฀an฀educational฀set-ting.฀ It฀ is฀ important฀ to฀ consider฀ versa-tility฀ in฀ program฀ design฀ to฀ allow฀ for฀ more฀support฀at฀each฀individual’s฀level.฀ To฀ achieve฀ this฀ goal,฀ the฀ present฀ study฀ provides฀ some฀ factors฀ that฀ should฀ be฀ considered฀ when฀ assessing฀ the฀ effec-tiveness฀of฀an฀online฀homework฀system.฀ For฀example,฀an฀online฀homework฀sys-tem฀can฀help฀students฀with฀low฀intrinsic฀ motivation฀ and฀ students฀ who฀ are฀ not฀ comfortable฀ with฀ computer฀ technolo-gies,฀ if฀ they฀ perceive฀ the฀ online฀ home-work฀system฀to฀be฀advantageous฀to฀their฀ learning.฀ This฀ mechanism฀ can฀ be฀ used฀ to฀support฀the฀development฀of฀programs฀ that฀ can฀ be฀ tailored฀ to฀ students฀ with฀ different฀ cognitive฀ styles.฀ As฀ a฀ result,฀ from฀ the฀ system฀ developers’฀ perspec-tive,฀an฀online฀homework฀system฀cannot฀ just฀ consider฀ interactivity฀ as฀ providing฀ instant฀ feedback฀ (as฀ many฀ vendors฀ do)฀

to฀system฀users:฀Developers฀should฀also฀ consider฀ user฀ interface฀ design฀ so฀ that฀ system฀users฀do฀not฀feel฀frustrated.฀Sys-tem฀ interface฀ design฀ is฀ an฀ important฀ issue฀to฀address฀to฀increase฀system฀user฀ acceptance฀(Thong,฀Hong,฀&฀Tam,฀2004)฀ or฀even฀to฀ease฀cognitive฀burden฀(Rose,฀ Douglas,฀ &฀ Rose,฀ 2004).฀ For฀ example,฀ an฀ intuitive฀ interface฀ design฀ that฀ aims฀ to฀ reduce฀ user฀ cognitive฀ load฀ can฀ help฀ students฀who฀are฀less฀comfortable฀with฀ computers฀ and฀ who฀ are฀ less฀ motivated฀ to฀ work฀ on฀ homework฀ problems.฀ This฀ is฀ especially฀ important฀ when฀ increas-ingly฀ more฀ Web-based฀ instructional฀ approaches฀are฀being฀used฀and฀students฀ come฀ from฀ more฀ diverse฀ backgrounds฀ (Chen฀&฀Macredie,฀2004).

As฀in฀similar฀studies,฀my฀research฀is฀ not฀ free฀ from฀ limitations.฀ The฀ factors฀ investigated฀ in฀ the฀ present฀ article฀ are฀ by฀ no฀ means฀ exhaustive.฀ Further฀ stud-ies฀have฀to฀be฀undertaken฀with฀a฀larger฀ sample฀to฀provide฀more฀evidence.฀Some฀ findings฀ have฀ to฀ be฀ interpreted฀ with฀ caution.฀Though฀derived฀from฀data฀col- lected฀from฀students฀in฀the฀same฀instruc-tor’s฀ class,฀ the฀ results฀ of฀ the฀ present฀ study฀may฀not฀be฀able฀to฀be฀generalized฀ to฀ other฀ accounting฀ courses.฀ Further-more,฀ the฀ present฀ article฀ sheds฀ some฀ light฀on฀how฀an฀educational฀technology฀ can฀affect฀the฀process฀variables฀instead฀ of฀ outcome฀ variables฀ of฀ student฀ learn-ing.฀Future฀studies฀need฀to฀take฀a฀closer฀ look฀ at฀ the฀ affect฀ of฀ online฀ homework฀ systems฀ on฀ student฀ learning฀ outcomes,฀ such฀ as฀ exam฀ performance,฀ amount฀ of฀ learning,฀ and฀ student฀ problem-solving฀ abilities฀(Peters฀et฀al.,฀2002;฀Rayburn฀&฀ Rayburn,฀1999).฀

NOTE

Jacob฀ C.฀ Peng฀isan฀ assistant฀ professor฀ of฀ accounting.฀His฀research฀interests฀focus฀on฀behav-ioral฀research฀when฀information฀technologies฀are฀ used฀ to฀ support฀ accounting฀ decision฀ making฀ and฀ technology฀implications฀in฀business฀education.฀

Correspondence฀ concerning฀ this฀ article฀ should฀ be฀ addressed฀ to฀ Jacob฀ C.฀ Peng,฀ 303฀ E.฀ Kearsley฀ Street,฀Flint,฀MI฀48502,฀USA.

E-mail:฀jcpeng@umflint.edu

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APPENDIX

Example฀Interactive฀Problem

Problem:฀How฀am฀I฀doing?

On฀January฀1,฀2007,฀Shay฀issues฀$700,000฀of฀10%,฀15-year฀bonds฀at฀973

4%฀of฀the฀original฀market฀value.฀Six฀years฀later,฀on฀January฀1,฀2013,฀

Steadman฀retires฀20%฀of฀these฀bonds฀by฀buying฀them฀on฀the฀open฀market฀at฀1041

2%฀of฀the฀original฀market฀value.฀All฀interest฀is฀accounted฀

for฀and฀paid฀through฀December฀31,฀2012,฀the฀day฀before฀the฀purchase.฀The฀straight-line฀method฀is฀used฀to฀amortize฀any฀bond฀discount.

Required:

1.฀How฀much฀does฀the฀company฀receive฀when฀it฀issues฀the฀bonds฀on฀January฀1,฀2007? 2.฀What฀is฀the฀amount฀of฀the฀discount฀on฀the฀bonds฀at฀January฀1,฀2007?

3.฀How฀much฀amortization฀of฀the฀discount฀is฀recorded฀on฀the฀bonds฀for฀the฀entire฀period฀from฀January฀1,฀2007฀to฀December฀31,฀2012? 4.฀What฀is฀the฀carrying฀(book)฀value฀of฀the฀bonds฀as฀of฀the฀close฀of฀business฀on฀December฀31,฀2012?฀What฀is฀the฀carrying฀value฀of฀the฀

20%฀soon-to-be-retired฀bonds฀on฀this฀same฀date?

5.฀How฀much฀did฀the฀company฀pay฀on฀January฀1,฀2013฀to฀purchase฀the฀bonds฀that฀it฀retired? 6.฀What฀is฀the฀amount฀of฀the฀recorded฀gain฀or฀loss฀from฀retiring฀the฀bonds?

7.฀Prepare฀the฀journal฀entry฀to฀record฀the฀bond฀retirement฀at฀January฀1,฀2013.

Note.฀This฀is฀a฀corporate฀bond฀issuance฀and฀retirement฀problem.฀Many฀students฀have฀problems฀conceptualizing฀bond฀discount฀and฀bond฀carrying฀value.฀The฀ same฀problem฀presented฀in฀the฀online฀homework฀system฀would฀show฀each฀of฀seven฀steps฀to฀solve฀the฀problem฀one฀at฀a฀time.฀When฀students฀answer฀each฀ step฀of฀the฀problem,฀if฀allowed฀by฀the฀instructor,฀a฀link฀to฀the฀content฀area฀would฀appear฀so฀that฀students฀enhance฀their฀understanding฀about฀a฀particular฀ portion฀of฀the฀solution฀process.฀Any฀time฀that฀students฀click฀“How฀am฀I฀doing?”฀the฀system฀responds฀with฀feedback฀about฀their฀current฀performance.฀Stu-dents฀have฀the฀option฀of฀continuing฀with฀the฀problem฀or฀saving฀the฀progress฀for฀later.฀Note฀that฀some฀numbers฀can฀be฀changed฀each฀time฀that฀students฀log฀ in฀to฀work฀on฀the฀problem.฀For฀example,฀the฀bond-issuing฀price฀(973

4%฀in฀this฀example)฀can฀be฀different฀so฀that฀the฀students฀get฀a฀new฀problem฀to฀work฀

with.฀Also,฀if฀a฀journal฀entry฀is฀needed฀(e.g.,฀Requirement฀7),฀a฀drop-down฀menu฀appears฀so฀that฀students฀may฀select฀from฀the฀list฀(or฀refer฀to฀the฀content฀ area฀for฀a฀more฀detailed฀explanation).

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