Hypermedia accounting software as a determinant of student success

There is a 40% attrition from all introductory accounting courses based on a study by Hartman, Nix, McFetridge, and Hertz (1982). By identifying students' learning styles and using interactive hypermedia software as an enrichment activity, teachers may be able to reduce attrition from accounting courses. Using interactive hypermedia software as an enrichment activity with a treatment group and computerized application-type problems from the textbook with the control group, 199 students were studied at a community college. Variables such as age, gender, previous computer use, previous accounting education in high school, aptitude, completion of the student orientation course, grade point average, cumulative credits, employment status were also considered. The Learning Style Inventory developed by David Kolb was administered to the students. Using analysis of variance tests, it was determined that students in the treatment group with the accommodator and diverger learning styles scored significantly higher on professor prepared objective accounting achievement tests, in spite of the fact that the interactive software was designed to benefit all learning styles. The best regression models to predict students success on the achievement tests was a model for the treatment group that included aptitude and completion of the student orientation course. If a student was at risk or not employed the lower the test score totals. This model explained 47% of the test score total. The best stepwise model for attrition combined both groups and explained 69% of the probability for attrition. The higher the test scores the lower the attrition. If the student had a high aptitude test score the more likely to leave. If a student was not at risk and was not employed the more likely to leave. The relationship between learning style of accounting students and at risk should be studied further. This may explain their attrition.