With the progress and innovation of digital technology, people's knowledge acquisition, information exchange, and communication modes have changed significantly. The universality of emerging technology media enables instructional designers to use digital media to provide different teaching materials and teaching methods to meet the needs of…

By using a sample of 1st-year undergraduate business students, this study dealt with the development of simple (deterministic and non-optimization) spreadsheet models of income statements within an introductory course on business informatics. The study examined students' errors in doing this for business situations of their choice and found three…