Students' Understanding of Accounting Concepts and the Effects of a Computerised Accounting Package: Preliminary Results of an International Study

This paper focuses on the use of a PC-based accounting package (Sybiz Plus rev L), to help teach accounting information systems concepts. Australian and Hong Kong students were used to investigate whether the use of computerised accounting information systems actually helped the students' understanding of accounting concepts. The students' identification numbers were used to match each students' performance before and after the Sybiz section. Accounting concepts were tested using true/false and multiple choice tests divided into five parts to identify different concepts. A questionnaire seeking demographic detail was given to the students to identify contributing variables.