Does access to tutorial solutions enhance student performance? Evidence from an accounting course

Deciding whether to release tutorial solutions to students is quite often a dilemma for instructors. This paper provides empirical evidence on the effect of releasing tutorial solutions in a management accounting course at a large Australian university. For this purpose, this paper develops a base model for predicting performance in the course and expands the model to incorporate a variable capturing the release of tutorial solutions. Consistent with previous research (e.g. Doran et al., 1991; Danko‐McGhee and Duke, 1992; Kavanagh and Rohde, 1996), in the base model, although performances in an introductory accounting course and the mid‐semester test were found to be good predictors of performance in the final examination, evidence on the role of gender and age was weak. In the expanded model, there was no evidence that releasing tutorial solutions improved performance in the final examination. The findings of this paper have policy implications for educators and administrators in education in deciding whether to release tutorial solutions to students.