The relative effectiveness of closed-circuit television as a communication medium for instruction in accounting

Abstract

This research was conducted to determine the relative effectiveness of CCTV as a communication medium for teaching the first course in accounting at Texas A&M University compared to the traditional lecture/demonstration method of instruction. This study was conducted over six regular semesters. Comparisons of "live" televised lectures and video taped lectures with small (less than 50 students) and large (more than 50 students) traditional lecture sections were made based upon student achievement on common final examinations, grades in the first course in accounting and grades in the next course in accounting. The statistical technique of analysis of variance was used to determine if significant differences existed between the various sections. In all comparisons of grades in the next course in accounting, no significant difference was found; thus it was concluded that the medium used for the first course in accounting had no apparent effect on student achievement in the next course in accounting. Numerous other comparisons were made which resulted in the following conclusions: 1. There is strong evidence to support the hypothesis that the achievement of students who receive instruction via a low cost (less than {dollar}3,000), unsophisticated CCTV system is better than the achievement of students in a traditional small lecture section. 2. The achievement of students receiving instruction via CCTV or video taped lectures is as good as or better than the achievement of students receiving instruction in a large lecture section. Student responses to a questionnaire handed out at the end of each semester indicated that a majority of students preferred to be in a large lecture section rather than in a small CCTV section. A structure for using CCTV in the first course in accounting was also suggested which may, if used, improve students' opinions concerning CCTV. The suggested structure plus the methodology applied in this study provides a framework for further research.