The Effects of a Hypertext Learning Aid and Cognitive Style on Performance in Advanced Financial Accounting

Abstract

ABSTRACT: This study extends previous work by combining the effect of cognitive style and the use or non-use of two versions of a hypertext learning aid and their interaction on student performance in advanced financial accounting. One-third of the students did not use a learning aid at all, one-third used a basic version of the learning aid (where only the solution was provided), and one-third used an extended version of the learning aid (where both the solution and derivation of the solution is provided). An additional extension of the prior literature is that these effects were investigated on two different kinds of examination questions. The results demonstrate that for a familiar exam question, only the learning aid was significant, and for an unfamiliar exam question, the learning aid, cognitive style, and the interaction between learning aid and cognitive style were significant. For both types of questions, performance differed based upon cognitive style. These results suggest that educators should be careful when designing and using learning aids.