Learning Experience and Acceptance of Interface Features of the Computer Assisted Learning on Deferred Tax Accounting

Abstract

This research aims at developing a Computer-Assisted Instruction (CAI) application for deferred tax accounting topic and use it to study the acceptance of this CAI and its user’s learning experience. The CAI was developed so as to align user interface features in terms of question format and technology.  A semi-experimental research was conducted with 4 groups by crossing two interface features, specifically 2 types of question format and two types of interface technology in order to have a 2 x 2 group design:  Group1-Picture question with Touch screen interface, Group2-Picture question with Mouse-click interface, Group3-Text-based question with Touch screen interface, and Group4-Text-based question with Mouse-click interface. Experimental unit samples are 120 second-year and third-year undergraduate accounting students who had a basic knowledge of accounting and taxation but have not taken deferred tax accounting subject.

            The analysis of the relationship between Learning Experience, including Learning Score and Use Experience, and the Acceptance of CAI found that Acceptance of CAI, in terms of Perceived Ease of Use and Perceived Usefulness, was partially related to Learning Experience. The positive relationship was statistical significant only between Acceptance of CAI and Use Experience but not between Acceptance of CAI and Learning Score. However, the experimental results showed that the Post-test scores were significantly higher than the Pre-test scores for Group1-Picture question and Computer with touch screen, Group2-Picture question and Computer with mouse-click, and Group4-Text-based question and Computer with mouse-click. No statistically significant difference was found in Group3-Text-based question and Computer with touch screen.