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Pen or Platform? One Journal-Entry Result Favoured Handwriting

In two introductory accounting classes, handwritten homework was associated with better marks on one journal-entry problem. No overall exam-score difference was detected.

About this evidence
Evidence label
Limited / preliminary
Source type
Single study · n = 60 (34 online, 26 handwritten)
Design
Comparison of two intact sections, one instructor, one semester · no random assignment reported · no pre-test
What we read
Full text

An online homework system can offer hints, drop-down menus and repeated attempts. An exam may ask students to build a journal entry from a blank page. How well does practice with the first prepare them for the second?

A small course comparison raises a useful question about that transition, without settling whether paper or an online platform is better overall.

What the classes did

Bob Russ and Sonia Wasan compared two sections of introductory financial accounting taught by one instructor. Students completed the same homework, quizzes and exams. One section submitted homework online; the other used pencil and paper.

There were 60 students: 34 in the online section and 26 in the handwritten section. The authors used regression to account for measured differences in students' backgrounds, including GPA.

One result, not an overall advantage

On a 16-point midterm journal-entry problem, the handwritten section's adjusted score was about 3.3 points higher. The reported difference was statistically significant.

No statistically significant difference was detected on the midterm as a whole or on the final exam. The study therefore provides a narrower result than a general claim that handwritten homework improves exam performance.

The authors suggest that the online system's prompts may provide a roadmap that is absent in an exam. The comparison did not isolate which feature of the homework experience might matter.

Limits and context

The sections were not reported as randomly assigned, and there was no pre-test. Statistical adjustment does not rule out other differences between them. Only one of three performance measures showed a significant difference. The paper also contains inconsistencies between its narrative and statistical tables, which add reason for caution.

For lecturers, this is a reason to inspect the transition from supported practice to independent work, rather than replace the LMS. Issue 02's worked-examples article considers a related question about how much support novices receive.

Evidence strength: limited and preliminary. This is one course with 60 students in two sections, with no reported random assignment, and only one exam problem showed a difference.

Source card

Russ, B., & Wasan, S. (2025). Online versus manual home assignments in introductory financial accounting. Journal of Accounting and Finance, 25(4), 43–53. Read the paper (doi.org) · What we read: full text.

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