The impact of a computerised consolidation accounting package (CCAP) on student performance

Sutharson Kanapathippillai, Ahamed Shamlee Hasheem, Steven Dellaportas

Research output: Journal PublicationArticlepeer-review

2 Citations (Scopus)


The purpose of this paper is to investigate the association between the use of a computerised learning tool (specifically designed to teach consolidation accounting) and student performance in the final examination of an undergraduate accounting unit on Corporate Accounting. A regression model was developed to analyse 1,103 observations of assignment and examination scores, collected over three semesters, to test the central proposition that computer assisted learning enhances student learning outcomes and performance in the exam. The results show a positive and significant relationship between the computerised accounting assignment on consolidated accounting (linked to usage of the computerised tool) and the consolidation question in the final examination. The findings suggest that the computerised consolidation accounting package (CCAP) assists students to understand the concepts underpinning consolidation accounting. The data were collected from a single institution, which may not represent the population of accounting students. Due to ethical obligations, the study lacked a control group that would have allowed meaningful comparison and assessment of student performance. Furthermore, whilst the findings in this study were able to demonstrate a positive association between the CCAP and exam performance, it is unable to determine the quality and depth of the learning experience from using the CCAP. The present study found that a CCAP and its usage has the potential to positively impact student performance on assessment tasks on subject matter similar to concepts contained the computer package. Such findings may encourage instructors to seek ways of incorporating learning technologies in the pedagogical design. This is believed to be one the few papers that has exclusively studied the impact of a specific CCAP and a specific segment in accounting education (consolidation accounting) using direct measures, CCAP assignment score and the final examination score for a question dedicated to consolidation accounting.

Original languageEnglish
Pages (from-to)4-19
Number of pages16
JournalAsian Review of Accounting
Issue number1
Publication statusPublished - 4 May 2012
Externally publishedYes


  • Accounting education
  • Australia
  • Computer assisted learning
  • Computer based learning
  • Computerised consolidated accounting package
  • Consolidation accounting
  • Undergraduates

ASJC Scopus subject areas

  • Accounting
  • Finance


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