Alternative Spreadsheet Applications: Student Learning and Attitudes

This study investigated whether two alternative methods of microcomputer integration in cost accounting affected students' perceived level of understanding and attitudes. The two methods were template construction, which requires students to work with formulas and formats in addition to data entering, and template use, which demands that students only enter the relevant data, using a completed template. Prior computer experience and time spent working on the assignments were incorporated as additional factors in an analysis of variance (ANOVA) to measure the effect of the two methods, In this experiment, covering six sections of cost accounting courses, students responded more favorably to the template construction method. Despite differences in perception about the two methods, students, in general, were positive about microcomputer integration in cost accounting.