The impact of discussion board usage on overall performance in an introductory accounting subject

Abdel K. Halabi and Jo-ann Larkins

Pacific Accounting Review, 2016, vol. 28, issue 3, 337-358

Abstract: Purpose - The aim of this paper is to examine the academic performances of first-year accounting students using a discussion board. Design/methodology/approach - The paper develops a model to determine the impact of discussion board usage on overall student performance. A number of variables are controlled for including academic aptitude, previous accounting experience, gender and student background. Included in the model are diagnostic information indicators of student use of the discussion board, obtained from the Web-based learning environment tracking reports. Findings - The multiple regression analysis shows a positive benefit in terms of greater marks for students who post on the discussion board compared to those who do not post, even after controlling for academic ability. Research limitations/implications - The improved knowledge construction gained by actively using discussion boards may be used by teaching staff to promote greater student acceptance and voluntary participation in discussion boards resulting in more interaction and possibly higher academic achievement. Originality/value - While technology and WBLEs have been well accepted in accounting education, and are widely used (Watsonet al., 2007), the introduction of discussion boards has resulted in a dearth of research on their use and effectiveness. In-depth accounting educational literature reviews (Apostolouet al., 2013, 2010; Watsonet al., 2007; Watsonet al., 2003; Rebeleet al., 1998) have reported very few studies on discussion boards over three decades.

Keywords: Multiple regression; Accounting education; Academic performance; Discussion boards (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:parpps:par-01-2015-0001

DOI: 10.1108/PAR-01-2015-0001

Access Statistics for this article

Pacific Accounting Review is currently edited by Professor Tom Scott, Dr Pei-Chi Kelly Hsiao, Associate Professor Chelsea Liu, Associate Professor Sophia Su, Associate Professor Thu Phuong Truong and Dr Lily Chen

More articles in Pacific Accounting Review from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().