Student perceptions about computerized testing in introductory managerial accounting

This study reports on the implementation of computerized testing in an introductory managerial accounting course. Students were surveyed about their perceptions of computerized testing after taking two major computerized exams. Results show that students perceived both negative and positive aspects about computerized testing, and overall perceptions tended to be more negative than positive. Clear differences in student perceptions existed when analyzing results by instructor, indicating that individual instructors can manage student perceptions about computerized testing. Suggestions for addressing negative student perceptions are provided for accounting educators who are considering the use of computerized testing in introductory courses.