This study tested the relative efficiency of teaching material presented in the worked examples form of instruction compared to problem‐solving exercises. Tests were also conducted to determine if subjects' prior exposure to accounting instruction affects results. Teaching materials were developed in Computer‐Based Learning (CBL) format for one introductory accounting topic completed by 93 subjects. Response measures included test performance, learning effort, and instructional efficiency consisting of the combined measured performance and learning effort. The study results indicate that worked examples were more efficient than problem‐solving exercises for students with no prior knowledge of accounting, while being equally efficient for those with prior knowledge.

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