Kaidonis, M. A., The Effect of Computerised Accounting on the Understanding of Accounting Concepts: Some Preliminary Results, School of Accounting & Finance, University of Wollongong, Working Paper 34, 1992.
Accounting Information Systems students from an Australian University were tested to see whether the use of a computerised accounting package (sybiz Plus, rev L) enhanced their understanding of accounting concepts. A five part test was given to students of Accounting Informations Systems of a Bachelor of Commerce degree. A similar five part test was given after a five week Sybiz section of lectures and workshop and an assignment. Each part of the test tested specific accounting concepts. The results of the before and after tests in specific accounting concepts differed. There was a significant improvement in their overall performance in an accounting concepts test and particularly in their understanding of internal controls. There was no difference in the performance in concepts of short - term liquid assets and inventories. However, there was a deterioration of performance in tests on business income & adjusting entries and completing the accounting cycle. It is this difference which is surprising and which makes these preliminary results interesting, despite the lack of controls. These preliminary results suggest that specific testing of the impact of specific packages is useful in attempting to address whether the use of computerised accounting in AIS meets the objectives of integrating computers in accounting education.