The impact of discussion board usage on overall performance in an introductory accounting subject

Abstract

Purpose The aim of this paper is to examine the academic performances of first-year accounting students using a discussion board. Design/methodology/approach The paper develops a model to determine the impact of discussion board usage on overall student performance. A number of variables are controlled for including academic aptitude, previous accounting experience, gender and student background. Included in the model are diagnostic information indicators of student use of the discussion board, obtained from the Web-based learning environment tracking reports. Findings The multiple regression analysis shows a positive benefit in terms of greater marks for students who post on the discussion board compared to those who do not post, even after controlling for academic ability. Research limitations/implications The improved knowledge construction gained by actively using discussion boards may be used by teaching staff to promote greater student acceptance and voluntary participation in discussion boards resulting in more interaction and possibly higher academic achievement. Originality/value While technology and WBLEs have been well accepted in accounting education, and are widely used (Watson et al., 2007), the introduction of discussion boards has resulted in a dearth of research on their use and effectiveness. In-depth accounting educational literature reviews (Apostolou et al., 2013, 2010; Watson et al., 2007; Watson et al., 2003; Rebele et al., 1998) have reported very few studies on discussion boards over three decades.

A review of accounting research in Australasia

“…A few articles extended methodology or theory (Coad et al ., ; Abrahamsson et al ., ), or suggested how future accounting research may benefit from alternative research methods (Turner and Coote, ). Some studies have provided findings targeted at accounting educators (Halabi and Larkins, ).…”

Evaluating the impact of online discussion boards on student engagement with group work

“…First, previous findings suggested a positive relation between online discussion board participation and learning performance (Halabi & Larkins, ; Lai, ). This is inline with our results in relation to H1.…”

“…Furthermore, research indicates that other factors exist that determine a student's willingness to engage with other students. This includes, confidence and self-esteem, cultural background and linguistic ability (Halabi & Larkins, 2016). Given the change in student body composition the ability to work in a culturally diverse group is recognised as an important skill in the education and business environment (Daly, Hoy, Hughes, Islam, & Mak, 2015).…”

“…Second, the use of online discussion boards, while challenging in terms of the level of interactivity and a sense of community, provides opportunities for students to engage in and benefit from group work in an online environment (Halabi & Larkins, ). This can have a positive effect on the general attitude towards group work which can increase intrinsic motivation towards group learning in the future.…”

“…Recent publications have focussed on the cognitive aspects of online discussion boards including the individual and collaborative knowledge creation process in learning communities and the strategies to support this process. In this context, Halabi and Larkins () explored the effect of the voluntary use of discussion boards on student performance suggesting a positive correlation between final grades and discussion board usage. In addition, Lai () identified a stimulating effect on the knowledge construction in discussion boards brought about through clear instructions, agency and leadership.…”