Participants
This study recruited 54 graduating senior students enrolled in an accounting information systems (AIS) course. These students acted as proxy for entry-level accountants in small to medium size businesses.
Procedures
The first part, participants were instructed to study the specific features of the online accounting system, and to write a short paper regarding the advantages and disadvantages of such a system.
This second part of the project also required participants to print the related documents such as the sales invoices, and to generate the financial statements.
The third part, participants wrote a short paper to describe their experience with OSBS.