Spreadsheet Software as a Teaching and Learning Tool: Perspectives from an Undergraduate Financial Modelling Subject (original) (raw)
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Learning media is one of the components in online learning as one type of distance learning. The research objectives are to describe the spreadsheet-based basic accounting practice applications with a perpetual method, to test student acceptance of the use of the spreadsheet-based basic accounting practice applications in online learning, and to evaluate the effectiveness of the use of the spreadsheet-based basic accounting practice applications in online learning. The model used is a descriptive study model. The quantitative data used in this study consisted of student acceptance of the use of spreadsheet-based basic accounting practice applications in online-learning, practice completion targets, and student learning results. Student acceptance of the use of applications in online learning is obtained by using an application acceptance questionnaire following the Technology Acceptance Model (TAM). The questionnaire uses 4 Likert scales, from 1 to 4 (strongly disagreestrongly agree). The questionnaire consists of 18 questions covering aspects of usefulness, ease of use, and attitudes towards using the application. The questionnaire was given to 85 students participating in the practice. The descriptive analysis technique used in this study was conducted by describing the percentage of student acceptance of the use of the spreadsheet-based application, the data for practice completion, and student learning results. The results of the study are spreadsheet-based basic accounting practice applications consist of initial setup facilities (users, company information, accounts, suppliers, customers, and inventory), journals, ledgers and subsidiary ledgers, worksheets, financial statements, and other reports. The use of spreadsheet-based basic accounting practice applications could be accepted or highly accepted by students who learn basics accounting practices in online learning. The spreadsheetbased basic accounting practice applications are used effectively in online learning.
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Acceptance of new computer technology needs to be evaluated by applying the technology directly. The purpose of the study was to analyze the student acceptance level of the use of spreadsheet-based accounting application for basic accounting practice learning. The research model used is evaluative research using the Technology Acceptance Model (TAM). The types of data used are quantitative data and qualitative data. Quantitative data consisted of the ability of students to use spreadsheet applications and student perceptions of acceptance of the use of a spreadsheet-based accounting application for basic accounting practice learning. Qualitative data consisted of user suggestions about the spreadsheet-based accounting applications for basic accounting practice learning. Qualitative data were analyzed by descriptive qualitative analysis techniques, while quantitative data were analyzed using quantitative analysis techniques. The quantitative analysis technique used is percentage analysis, which is by comparing the number of one item answers with the number of one item ideal answers. The conclusions have determined by comparing assessment percentages with an assessment percentages scale. The results of the study indicate that 83 percent of students who learn basics accounting practice are capable of using spreadsheet applications and 17 percent very capable of using spreadsheet applications. The students who have the ability using spreadsheet applications tend more accepted to use spreadsheet-based accounting applications. The students who have experience using spreadsheet applications tend more accepted to use spreadsheet-based accounting applications. The spreadsheet-based accounting application could be accepted by 80.46 percent of students and highly accepted by 19.54 percent of students.
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Most recent studies suggest that approximately one third of business data in modern organizations is generated using EUD applications developed by non-IT-specialist end-users, most frequently by use of spreadsheet applications. One of the causes of the pandemic of spreadsheet errors, which has been referred to in numerous articles, are inadequately developed end-user spreadsheet applications. Contents pertaining to spreadsheet development offered in Serbian university and LLL courses are primarily based on spreadsheet techniques and capabilities, with complete disregard or marginal recognition of the need to raise awareness of risks and devastating consequences associated with spreadsheet errors. Results of a research on the use of spreadsheets in Serbian SMEs suggest that spreadsheet error prevention and reduction techniques are used rarely. Based on a selection of current best practices, this paper presents several proposals for updating/innovating courses related to spreadsheet d...
An Experiment To Assess The Learning Benefits Of Employing Accounting Software In The Classroom
Review of Business Information Systems (RBIS), 2011
This paper reports on an experiment analysing the development of students' understanding of accounting concepts by comparing three different teaching strategies: a traditional tutorial (workshop), exposure to a commercial accounting package, and a control group. Findings indicate that integration of a commercially available accounting package into accounting curricula does not significantly enhance students' understanding of accounting concepts. As this experiment employed a randomised allocation of students to groups, a control group, and identical pre and posttests, these findings are robust to alternative explanations such as learning styles and motivation.
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Universities are using more information and communication technologies (ICT) in their teaching and learning environments. An anonymous multiple-choice survey self-assessed the spreadsheet skills of students enrolled in …rst-year units at the beginning of 2003. The results of the survey indicate signi…cant de…ciencies in the use of spreadsheets. There is a signi…cant proportion of students who are unable to use spreadsheets as part of their education at the start of their university studies. The implications for tertiary education are discussed.
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Spreadsheet based applications are needed by students and lecturers to expedite the financial management learning process. The aim of the research was to produce a spreadsheet-based application for financial management that can be used for real learning. Spreadsheet-based application for financial management includes cash, accounts receivable, inventory, fixed assets, liabilities, equity, financial ratios, and time value of money management. his study uses a qualitative approach with descriptive methods. The research model used was adapted from the research and development model with stages: 1) analysis of the needs of teaching materials; 2) development of a draft spreadsheet-based application for financial management; 3) testing draft spreadsheet-based applications for financial management. The results of the study is a spreadsheet-based application for financial management can be used in real learning. The test results show that spreadsheet-based applications have given the same r...
STUDENT' PERCEPTIONS OF SPREADSHEET -BASED ACCOUNTING APPLICATION WITH TRANSACTION CYCLES APPROACH
The 1 International Joint Conference on Science and Technology (IJCST) st, 2016
The purpose of this study are to describe the advantages of spreadsheets-based accounting application with transaction cycles approach, and find out the students' perceptions of the feasibility of spreadsheets-based accounting application with transaction cycles approach. This study evaluates the feasibility of spreadsheets-based accounting application with transaction cycles approach for basic accounting practice. Data obtained consisted of quantitative and qualitative data. Qualitative data include of the comments and suggestions contained in the questionnaire. Instruments used in this evaluation is the student perceptions questionnaire. The instrument uses 4 Likert scale, from 1 (very poor) to 4 (excellent). The feasibility of application includes the technical and operational aspects. The technical aspects measure the ability of hardware and operating system to respond the accounting application, simplicity and ease of use. Operational aspects relates the ability of users using accounting application, the ability of accounting application to produce information, and control applications of the accounting application.The qualitative data were have analyzed descriptively. Quantitative data were analyzed by using percentage analysis by comparing the number of answers within one (1) item by the number of ideal answer within one (1) item. The results of this research are: 1) Spreadsheet-based accounting application with transaction cycle approach provides ease of use, variety of reports, as well as ease when moving to a complex computer accounting program. 2) Spreadsheetbased basic accounting practice with transaction cycle approach is fisible from the technical aspects (88,12%) and operational aspects (87,86%).
Feasibility of Spreadsheet Based Financial Management Learning Materials
Proceedings of the International Conference on Social Science 2019 (ICSS 2019), 2019
The purpose of the study is to describe and test the feasibility of spreadsheet-based financial management learning materials. This descriptive study focused on the feasibility testing of spreadsheet-based financial management learning materials. The test subjects were expert and user groups. The data obtained in this study were quantitative and qualitative. Quantitative data obtained from the assessment questionnaire using a Likert scale. Qualitative data were suggestions on the questionnaire. The learning materials assessment by experts consisted of the feasibility of content, presentation, language, and graphics. The learning materials assessment by users consisted of the learning materials display, the learning indicators, the content of learning, the interest, and the help of the use of learning materials. The analysis used the percentage analysis technique that is by comparing the percentage of assessment and the percentage of the assessment scale. The results showed that spre...
Applied Studies in Agribusiness and Commerce
Teaching Computer Science in higher education is imperative, even though today’s students have been born into a world where technology is an essential part of everyday life. To efficiently master modern, business, technical and scientific knowledge and to proficiently produce quality results in a work environment it is crucial to have high level IT knowledge. In business, Excel is the lingua franca and so knowing how to aptly use spreadsheets is a must for our students. The primary objective of the authors was to examine the perceived and actual knowledge of spreadsheet applications of students entering higher education. Accordingly, a questionnaire and a practical assignment have been developed. In the questionnaire, students were asked to provide information concerning their previous IT studies and rate their knowledge of word processing, spreadsheets and database management. During the practical, students were asked to solve an Excel exercise taken from a high school Computer Sci...