The development and evaluation of a CAL tool for use in the teaching of introductory accounting

 The study designed, developed and evaluated a Computer Assisted Learning (CAL) tool for use in tertiary level introductory accounting courses. It was multi- disciplinary in nature incorporating CAL, accounting and education and was undertaken to address specific weaknesses identified in accounting education. In response to an identified gap in the literature six guidelines for the design, development and implementation of the CAL tool were formulated. In developing the CAL tool, MACSIM (Manual ACcounting SIMulation), object -oriented methodology incorporating these six guidelines proved to be an appropriate methodology. 

MACSIM was incorporated in the strategy for teaching accounting to first year Associate Diploma of Business students. Evaluation of the tool was performed in two phases.  During the first phase, CAL experts and a small student group examined and pilot tested MACSIM. Phase two focused on more formal testing of MACSIM with a larger group of students.  The results of the evaluation confirmed the appropriateness of the design of the CAL tool. Test results indicate the students' positive attitudes towards computing and accounting remained high after exposure to MACSIM. The tool appeared to suit all student groups except the groups labelled by the author as inappropriate and shallow processors. Overall results indicate MACSIM is effective in teaching and reinforcing accounting concepts and in improving students' attitude toward learning. The multi-disciplinary approach adopted in the study, incorporating CAL, accounting and education was rewarding and is recommended for future research of this nature.