Using an Online Tutorial to Teach REA Data Modeling in Accounting Information Systems Courses

摘要

Online learning has been gaining widespread adoption due to its successin enhancing student-learning outcomes and improving student t academicperformance. This paper describes an online tutorial to teach resource-event-agent(REA) data modeling in an undergraduate accounting information systems course.The REA online tutorial reflects a self-study application designed to helpstudents improve their understanding of the REA data model. As such, thetutorial acts as a supplement to lectures by reinforcing the concepts andincorporating practices to assess student understanding. Instructors can accessthe REA online tutorial at http://smu.asg/rea. An independent survey by the University’sCentre for Teaching Excellence found a significant increase in students’perceived knowledge of REA data modeling after using the REA online tutorialcompared to their knowledge prior to using the tutorial. Students also rated theiroverall satisfaction with and the effectiveness of the REA online tutorial ashigh.