The online homework manager (OHM) and the intelligent tutoring system (ITS) are two supplemental teaching tools available for accounting educators' use in the introductory financial accounting course. While research related to these systems is limited, prior studies find a tenuous performance advantage related to their use. To advance the literature in this area, this paper evaluates the performance benefit related to an OHM and an ITS, each employed independently as an additional study aid during the first course unit in one of two sections of the introductory financial accounting course. A third section used paper-and-pencil only and served as a control group. Results of tests on several performance measures did not identify a learning advantage associated with either the OHM or the ITS. Nor was a learning advantage identified when this study's results were compared to exam results from 14 previous semesters. Implications for accounting educators and future research directions are discussed.

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