Abstract
This study explored the value of providing Introductory Accounting distance education students with feedback via a computer‐based learning (CBL) package modelled on teacher dialogue. CBL provided tightly focussed feedback without increasing the materials’ complexity ('element interactivity'), and without redundant feedback, while ensuring the learners engaged with the materials at an optimal ('germane') mental processing level. The CBL feedback provided verification and elaboration at key points. The CBL was used to complement written learning materials. The students using CBL performed significantly better than the total group. The students found the CBL materials useful, but ranked the written materials higher than CBL. Both student preferences and learning results indicated the value of CBL feedback.