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Spring 2003 AIR Newsletter | Articles

Students' Evaluation of the Use of Blackboard® In an Introductory Accounting Course
Joann Segovia*
Assistant Professor
Minnesota State University, Moorhead

Tracy Noga, Ph.D.
Assistant Professor of Accounting
Sawyer School of Management, Suffolk University

*Corresponding Author

This study reports students' evaluation of their use of Blackboard® and analyzes whether the student's learning style influences their use of various features. Blackboard, a Web-based course management system, allows the use of the World Wide Web to enhance the delivery of materials and allows instructors to adapt and design materials and assignments to meet individual learner's needs and enhance the learning process.1

Learning Styles of Students

Varying one's teaching style is essential for meeting the individual needs of students and maintaining their interest. The use of social learning style inventories and resulting data assist in the design of class delivery materials and increases instructor's sensitivity to differing learning preferences (Diaz and Cartnal, 1999). When faced with technology, students' performance and their particular learning style preferences are related (Dille and Mezack, 1991; Gee, 1990). Ross and Schulz (1999) discuss how Web-based courses can accommodate diverse learning styles.

Providing various supplemental materials to classroom learning through Blackboard in a variety of formats accommodates different learning styles. When students identify and adapt to their learning styles, students should learn more effectively and faculty increase their sensitivity to the diverse teaching strategies for the different learning styles (Fleming and Mills 1992). The text used in the course provides a quiz to identify a student's learning preference as visual, aural, read/write or kinesthetic and provides suggestions for successful use of text materials.2

Student's Evaluation of Blackboard

The students evaluated the use of Blackboard in the second semester introductory accounting course. The main Blackboard features included the grade book, posting of supplementary course documents, online quizzes, and email. Through the communication function of Blackboard, the instructor emailed students before the first class meeting to welcome students to the class, and provide log-in instructions to access Blackboard and the course syllabus. In the first class, the instructor demonstrated how to access the system and explained the features used in the course by reviewing the organization of folders and information posted. For each chapter, the instructor provided PowerPoint® presentations, beginning-of-the-chapter assignments that motivate students to read the chapter, and on-line review quizzes.

Students in three sections of the second introductory accounting class completed a written survey in a controlled environment to obtain the student's learning style and evaluation of Blackboard features. Fifty-five students participated in the survey. The average student was 21 years old, had an overall GPA of between 3.0 and 3.4, and expected a grade of C in the course. Students were from various business majors and were primarily sophomores and juniors. Tables 1 through 4 provide the survey statements and report the results of students' responses to the survey by learning style. Responses of eleven students are reflected in two groups.3

Table 1: Student Evaluation Responses to the Use of Blackboard®
Mean (Standard Deviation)

Because of the use of Blackboard in this accounting course. . .

All students
Kinesthetic
Aural
Read/Write
Visual
N=55
N= 33
N= 13
N=12
N=8
Communications between the instructor and me were more efficient
1.85 (.79)
1.88(.87)
1.92(.64)
1.82(.75)
1.75(.46)
I was more prepared for class
2.02 (.84)
1.97(.82)
2.23(.83)
2.09(.94)
1.75(.71)
I was more prepared for assignments
2.22 (.79)
2.16(.81)
2.54(.78)
2.18(.87)
2.13(.83)
I was more prepared for exams
2.24 (.87)
2.34(.94)
2.31(.85)
2.09(.83)
2.00(.83)
I was able to retain more information about the course
2.41 (.88)
2.38(.98)
2.85(.80)
2.27(1.01)
2.13(.35)
I was more confident about learning course materials
2.48 (.88)
2.34(.87)
2.85(.90)
2.45(1.04)
2.38(.74)
I was better able to recall course materials on exams
2.50 (.97)
2.47(1.08)
2.77(.73)
2.45(.82)
2.63(1.06)
My learning was enhanced
2.54 (.97)
2.41(1.01)
3.08(.95)
2.55(1.04)
2.25(.71)
I developed a better overall understanding of the course material
2.54 (.93)
2.59(.95)
2.62(.96)
2.64(1.12)
2.00(.76)
My comprehension of new material was improved
2.63 (.85)
2.69(.93)
2.77(.73)
2.64(.92)
2.38(.92)
I enjoyed the course more
2.70 (.98)
2.63(.98)
3.23(.93)
2.82(1.25)
2.38(.52)
My interest in the course increased
2.74 (.96)
2.78(.91)
3.08(1.04)
2.64(1.21)
2.50(.76)
My motivation for the course increased
2.76 (.95)
2.69(.97)
3.08(.95)
2.82(1.25)
2.63(.52)

                 Scale: 5-point Likert: 1=Strongly agree 2   3   4   5=Strongly Disagree

Table 1 shows that students in all learning style categories ranked the use of Blackboard favorably. However, students with aural learning style consistently ranked most of the features lower and ranked four areas below average. Students ranked more efficient communications between the instructor and students and more preparedness for the class, assignments and exams as the two most favorable features.

Table 2 provides the students' evaluation of Blackboard features as well as more traditional teaching techniques. The visual and kinesthetic learning groups evaluated the online features, in-class review of the homework, in-class lectures, and online quizzes higher than the other two groups.

Table 2: Student Evaluation Responses to the Features of Blackboard®
Mean (Standard Deviation)

The features of the course that was most useful. . .

 
All students
Read/Write
Kinesthetic
Aural
Visual
Online grade book
6.69 (.67)
6.72(.68)
6.46(.78)
6.73(.47)
6.88(.35)
Online announcements for course
6.24 (.91)
6.28(.81)
5.77(1.09)
6.27(1.01)
6.63(.74)
Graded assignments
6.07 (.95)
6.16(.85)
6.08(.95)
5.55(1.21)
6.38(.74)
Posted answers for online quizzes
6.02 (1.49)
6.09(1.47)
5.54(1.76)
5.73(1.56)
6.50(.76)
Exams
5.61 (1.39)
5.68(1.38)
5.15(1.86)
5.18(1.17)
5.75(1.67)
Class review of homework
5.59 (1.25)
5.81(1.12)
5.69(1.18)
4.82(1.72)
5.63(.74)
Online quizzes
5.43 (1.74)
5.50(1.70)
5.15(2.03)
5.18(1.60)
5.38(1.92)
Class lecture of key points
5.37 (1.38)
5.59(1.29)
5.38(1.26)
4.91(1.87)
5.38(.92)
Online PowerPoint® outlines of the chapters
5.28 (1.53)
5.31(1.67)
5.00(1.08)
5.18(1.47)
5.88(1.25)
Outside tutor
3.41 (1.79)
3.57(1.96)
3.38(2.14)
2.90(1.29)
3.75(1.58)

           Scale: 7-point Likert: 1=Not helpful    2    3    4     5    6     7=Very helpful

The students found the graded assignments and posted answers for the online quizzes to be the most useful techniques. Some students indicate that they do not take the quiz unless the results are graded and simply select any answers to obtain the online quiz answers.

The next series of questions asked students what activities not currently used in Blackboard would improve the course; see Table 3. Based on the students' likelihood of use of new materials and the time required to develop materials, the instructor can develop future supplementary materials to enhance their online course.

Visual learners consistently ranked the use of additional Blackboard features as improving the course higher than did the other learning styles. All students felt that online review quizzes for each chapter and online exercises or short problems would improve the course.

Table 3: Student Evaluation Responses to Additional Features of Blackboard
Mean (Standard Deviation)

The following features would improve the course. . .

 
All students
Read/Write
Kinesthetic
Aural
Visual
Online review quizzes for each chapter
5.78 (1.24)
5.79(1.41)
5.62(.87)
5.73(.90)
6.13(1.13)
Online exercises or short problems that provide hints on how to solve
5.38 (1.43)
5.27(1.51)
5.38(1.50)
5.27(1.10)
6.25(.89)
Student posting of questions to discussion board and instructor responding
4.87 (1.66)
4.94(1.71)
4.38(1.61)
4.91(1.51)
5.75(.71)
Interactive online video in which you answer questions or do exercises throughout the video
4.55 (1.66)
4.61(1.84)
4.62(1.56)
4.18(1.72)
4.88(1.55)
Student posting of questions to discussion board and students responding
4.04 (1.85)
3.91(1.99)
3.46(1.45)
4.18(1.72)
4.13(1.89)
Links to other web sites
3.73 (1.80)
3.67(1.91)
4.15(1.46)
3.55(1.63)
4.5(1.77)
Online discussions
3.40 (1.58)
3.45(1.75)
2.92(1.50)
3.09(1.14)
4.38(.92)
Online videos
3.24 (1.53)
3.03(1.59)
3.08(1.12)
3.00(1.18)
4.13(1.55)

        Scale: 7-point Likert: 1=No improvement 2 3 4 5 6 7=Significant improvement

Table 4: Student Evaluation Responses to Optional Features of Blackboard
Mean (Standard Deviation)

I would likely use the following features of an online course on my own. . .

 
All students
Read/Write
Kinesthetic
Aural
Visual
Online review quizzes for each chapter
2.80 (1.95)
2.79(2.10)
3.62(1.98)
3.18(2.32)
3.00(1.77)
Online exercises or short problems that provide hints on how to solve
 2.96 (1.95)
 2.85(2.08)
 3.92(2.02)
 3.82(1.83)
 2.63(2.13)
Student posting of questions to discussion board and instructor responding
 3.35 (1.93)
 3.18(2.04)
 4.62(1.56)
 4.09(1.81)
 3.13(2.30)
Online PowerPoint® outlines
 3.67 (1.89)
 3.48(1.86)
 4.08(1.50)
 4.45(2.11)
 3.50(1.85)
Student posting of questions to discussion board and students responding
 3.75 (1.91)
 3.55(2.17)
 4.08(1.85)
 3.73(1.62)
 5.00(1.31)
Online videos
 4.15 (1.97)
 4.15(2.06)
 4.15(1.57)
 5.27(1.56)
 2.88(1.46)
Online discussions
 4.24 (1.78)
 4.30(2.07)
 4.77(1.42)
 4.63(1.50)
 3.63(1.19)

I would likely use the following features of an online course if homework points were assigned to each of the items..

 
All students
Read/Write
Kinesthetic
Aural
Visual
Online review quizzes for each chapter
2.31 (2.07)
2.24(2.15)
3.00(2.45)
2.36(2.16)
2.75(2.31)
Online exercises or short problems that provide hints on how to solve
 2.33 (2.09)
 2.33(2.15)
 3.08(2.53)
 2.45(2.11)
 2.38(2.26)
Student posting of questions to discussion board and instructor responding
 2.56 (2.05)
 2.39(2.08)
 3.23(2.45)
 2.91(2.02)
 3.25(2.43)
Online PowerPoint® outlines
 2.60 (2.18)
 2.39 (2.15)
 3.15(2.58)
 3.00(2.32)
 2.88(2.17)
Online videos
 2.95 (2.24)
  2.82(2.35)
 3.08(2.18)
 3.45(2.34)
 3.25(2.05)
Student posting of questions to discussion board and students responding
 2.96 (2.16)
3.00 (2.30)
 3.38(2.18)
 2.82(1.83)
 4.25(1.98)
Online discussions
 2.98 (2.22)
 2.97(2.39)
 3.46(2.33)
 3.27(2.05)
 3.38(1.92)

        Scale: 7-point Likert: 1=Very Likely 2 3 4 5 7=Very Unlikely

The final series of questions, in Table 4, asked the students what features they were most likely to use on their own or when homework points were assigned. All respondents, except visual learners, indicated that they would more likely use the features if the instructor assigned homework points to the activities. Interestingly, the visual learners ranked the potential use of online videos and discussions higher for use on their own than if the instructor assigned grades.

The item students would most likely use were online review quizzes for each chapter and online exercises or short problems that provide hints on how to solve. The students ranked the use of the videos and discussion boards as least useful. The overall ranking of likelihood of use of these items was similar for the students' use on their own or if the instructor assigned points. However, the likelihood of use does increase if the instructor attaches points to the item.

To determine if the mean response was significantly different between the groups, we analyzed the response of each questions through a multiple comparison procedure that used the Tukey method, a stringent procedure for controlling Type I experiment wise error rate. Although a parametric t test assumes that all samples have normal distribution, a t test has the same power as a nonparametric test when used with Likert scale data (Conover 1999)4.

The only question that had a mean response that was significantly different between groups was from Table 4; "I would likely use the following features of an online course on my own…online videos". The visual learners were significantly (at the 5% level) more likely to prefer online videos for learning as compared to the read/write group. We also analyzed the responses after deleting all bi-modal learners from the sample. The previous question remained significant and one other question in Table 4 became significant; "I would likely use the following features of an online course on my own…student posting of questions to discussion board and instructor responding." This indicates visual learners are significantly (at the 5% level) more likely to use a discussion board than aural learners.

Small sample size leads to a larger variance for each sample that, in turn, leads to a higher probability of non-rejection of a t test. Although many of the responses between groups are not statistically significant, a review of the mean responses discussed above is logical considering the type of learning tool in conjunction with learning style. Future research with a larger sample size would strengthen the above findings.

Summary

Students appear to favorably rank the use of Blackboard and rank the electronic grade book, accessibility of materials, and ease to use the system as the most favorable features. To enhance learning in accounting, students appear to prefer the use of online review quizzes and exercises or problems with solutions. The students did not prefer the use of online videos or discussion boards.

The use of Blackboard appears to be a valuable tool in the introductory accounting course based on the highly favorable evaluations of the students. Other instructors who use course management systems should further investigate this area to ascertain whether the use of supplemental materials on Blackboard does, in fact, enhance the learning process.

References

Conover, W. J. 1999. Practical nonparametric statistics. New York: Wiley.

Diaz, David, and R. B. Cartnal, 1999, "Students' learning styles in two classes: Online distance learning and equivalent on-campus," College Teaching, 47 (4), 130-135.

Dille, B., and M. Mezack, 1991, "Identifying predictors of high risk among community college telecourse students," The American Journal of Distance Education, 5(1), 24-35.

Fleming, N.D. and C. Mills, 1992, "Helping students understand how they learn," The Teaching Professor, 7 (4), Magman Publications, Madison, Wisconsin, USA.

Gee, D, 1990, "The impact of students' preferred learning style variables in a distance education course: A case study," Portales: Eastern New Mexico University. (ERIC Document Reproduction Service No. ED 358 836).

Ross, J. and R. Schulz, 1999, "Using the World Wide Web to accommodate diverse learning styles," College Teaching, 47 (4), 123-129.

Segovia, J., 2002, "The Use of Blackboard in Accounting Courses", working paper, Minnesota State University Moorhead.

ENDNOTES

1 Segovia, J., 2002, "The Use of Blackboard® in Accounting Courses", Accounting Instructor's Report, Fall, 2002 http://www.college.hmco.com/accounting/resources/instructors/air/fall_2002/blackboard.html

2 See Fleming and Mills 1992, pp. 140-141 for definition and recommended use of text materials.

3 According to Fleming, 50% to 90% of a class will be multi-modal and need to process information in more than one mode to get effective understanding. Therefore, to evaluate the results of the survey, these eleven students were classified in both groups. Three students were aural and kinesthetic, three students were kinesthetic and read/write, three students were kinesthetic and visual, one student was aural and visual and one student was aural and read/write.

4 All results were also analyzed with the nonparametric Kruskal-Wallis test that produced the same results.
  


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