In this study, we focus on the impact of a specific teaching strategy on the learning outcomes
achieved by students in an intermediate managerial accounting subject at the University
of Melbourne, Australia. We directly focus on the impact of an interactive, on-line
learning system on the learning outcomes achieved by students. Briefly, our rationale for
this focus is as follows. The findings of several prior studies suggest a link between active
learning by students and enhancements in the learning outcomes achieved within specific
educational settings (see, for example, Byrne, Flood, & Willis, 2002; Davidson, 2002; Dennis,
2003). The on-line learning system we examine is MarlinaLS,2 which was specifically
designed to encourage more active participation by students in the learning process. We
suggest that, in light of the unique setup and design of MarlinaLS, a relationship exists
between student use of this system and the learning outcomes they achieve. The main
results of the current study support the existence of this relationship.