Paper Beats Rock, but does Digital Beat Paper? An Investigation of Information Delivery in the Accounting Classroom

The objective of this study is to examine the effect of the method of delivery in the classroom has on students in the accounting classroom. Specifically, this study explores whether providing students with information digitally or hardcopy influences students' performance and perceptions. We surveyed students enrolled in an Introductory Managerial Accounting and Intermediate Accounting courses. We find that at the Introductory Accounting level, hardcopy material is associated with higher student performance. However, there is no difference in student performance at the Intermediate level. The results of this study can help accounting faculty improve their student performance and keep printing costs low by strategically selecting accounting courses to provide hardcopy materials. Furthermore, this requires little effort on the part of the faculty.