Experimental evidence on the relationship between class meeting time compression and accounting student performance, evaluations and drop-out experience

The present paper contains experimental results concerning the effect of class meeting time compression on accounting student performance (as measured by final course grades), evaluations (of the course, the instructor, accounting as a discipline, etc.), and drop-out experience. Two experimental sections (one for each of Introductory Accounting I and Introductory Accounting II) were created and matched with two conventional (control) sections taught by the same pair of instructors at a large, northeastern university. Results indicate that the experimental treatment had little impact on student performance. While the treatment had some impact on drop-out experience and on evaluations, the impact could be explained by an instructor effect. These results suggest that, at the Introductory Accounting level, and especially for better-rated instructors, courses can be offered on a compressed meeting basis without regard for negative effects on performance, attitudes, or drop-out behavior.     

The use of microcomputers in intermediate accounting: Effects on student achievement and attitudes

The increasing use of the microcomputer by business and industry makes it imperative that accounting educators expose their students to the microcomputer. This exposure may manifest itself through an effect on student achievement as well as through student attitudes towards the microcomputer. This paper reports the results of an experiment in which two groups of students used the microcomputer to help them on either assigned earnings per share or assigned interperiod income tax allocation problems. An analysis of test results for student achievement in these two areas showed no significant differences between groups. An analysis of student reaction reflected student interest in using the microcomputer, despite the fact that it is not used often in accounting courses.     

Where were the auditors? Using AAERs in introductory or advanced auditing courses

I provide instructions for use of a Securities and Exchange Commission (SEC) Accounting and Auditing Enforcement Release (AAER) assignment by instructors in Introductory or Advanced Audit Courses. The assignment gives students an opportunity to use the knowledge they have gained from their auditing and other accounting courses. Students analyze what was done by individuals in a company to cause the SEC to issue an AAER and what the external auditors could have done to prevent the AAER from happening. A secondary feature of the assignment is that students are able to practice their presentation skills by presenting their analysis to their class members and instructor. The assignment can also lead to class discussion on ethics and what ethical dilemmas practicing auditors are faced with.     

Expanding your accounting classroom with digital video technology

In the past, many activities of accounting professors were restricted or confined by their classroom walls. Bringing in guest speakers, taking students on field trips and teaching students off-campus (either locally or globally) were extraordinary efforts that required significant organization. Today, numerous technological advancements in communication infrastructure, equipment and online tools greatly facilitate such initiatives. Outside experts can now visit the classroom, students can explore or collaborate in distant places and professors can extend the geographical reach of their lessons simply via the means of digital video technology. Based on our 2010 Conference on Teaching and Learning in Accounting (CTLA) Master Class, we share our experiences in exploring the use of digital video in teaching accounting and explain how numerous accounting professors are taking advantage of the capabilities afforded by digital video technologies. Online video clips, student video projects, and online video lecture recordings hold great promise for accounting education. We have created a website that complements and demonstrates the teaching ideas presented in this article and that facilitates video integration into accounting courses. We discuss the pedagogical benefits of using video, including those from general education and accounting literature. The article concludes with suggestions for how accounting faculty can keep current with video technology, areas for future accounting research and a call to action for accounting educators. Our work with digital video technology has led to the 2011 American Accounting Association (AAA) Innovation in Accounting Education Award as well as the 2010 Canadian Academic Accounting Association (CAAA) Howard Teall Innovation in Accounting Education Award.     

Rejoinder to commentaries on: A synergistic approach to an accounting educator's primary responsibilities

Tele teaching is a form of instruction that transmits image and speech back and forth between two or more physically separate locations. This paper investigates students' views on the use and effectiveness of tele teaching. Tele teaching was used to transmit Introductory Accounting lectures to students at two campus locations in Australia. Results show that, while students did accept that some benefits of tele teaching existed, most preferred the traditional face-to-face approach to teaching accounting.     

The effect of cooperative learning on student perceptions of accounting in the principles courses

This paper describes an experiment that investigates the effect of cooperative learning techniques on introductory accounting students' perceptions of accounting. We administered identical survey instruments measuring students' perceptions of accounting to all accounting principles students at the beginning and end of a semester. Instructors used cooperative learning techniques in one-half of the sections (experimental), and a traditional lecture format in the other sections (control).We compared the pretest and posttest student responses for the experimental and control sections. For Accounting Principles I, 40% of the responses exhibited differences between experimental and control sections that were consistent with a cooperative learning effect. No effect was found for Accounting Principles II. An exploratory factor analysis of Accounting Principles I data showed that the factor “student interest in learning accounting” accounted for most of the differences that were consistent with cooperative learning effects. Also, students in the experimental sections of Accounting Principles I performed marginally better on a common final exam than students in the control sections.Overall, students began their introductory accounting courses with positive perceptions of accounting. Students in sections using cooperative learning techniques were, on average, more likely to maintain those positive perceptions than students in sections using the traditional lecture format.     

Preparer versus user introductory sequence: the impact on performance in Intermediate Accounting I

The normal subject matter in the first semester of a traditional introductory accounting course closely parallels the content in Intermediate Accounting I. Because research shows that student performance in college accounting courses is influenced by prerequisite courses, one would expect that those who take a user-approach introductory sequence will not perform as well in later courses. The research reported in this paper compares the performance of students in a traditional Intermediate Accounting I course who took either a preparer-or-user approach introductory sequence. Of the 150 accounting majors in the sample, 53 (97) took a user-approach (preparer-approach) introductory sequence. Of the 97 preparer-approach students, 47 (50) were four-year (transfer) students. The results are consistent with prior research and indicate that SAT scores and student effort are significant for each of the individual tests and for the overall average in course examinations. Gender is not consistent a factor in performance, which also supports prior research. The data indicate that students who took a preparer-approach sequence did not score higher in Intermediate Accounting I and that entry status is not a factor in this performance. This finding leads to the question of whether or not a user-approach would better service those students in our introductory accounting courses who are not accounting majors.     

Teaching Innovative Accounting Topics: Student Reaction to a Course in Social Accounting

Accounting students experience degree programmes with a fairly ‘traditional’ range of topics that are taught with an emphasis on technique and learning the ‘status quo’. To the extent that a topic may challenge this pattern by emphasizing new concepts, questioning existing concepts, being more concerned with what accounting ‘might be’ rather than current practice, or some combination of these, some topics may be considered ‘innovative’ additions to the curriculum. Social accounting is an innovative accounting topic that has attracted considerable attention in the literature. This paper reports on an implementation dilemma encountered in a course on social accounting resulting from a clash between preferred student learning attributes and those embodied in social accounting. The use of action oriented teaching strategies to counteract this dilemma is identified. Similar problems and solutions may be applicable for other innovative accounting topics.     

The effects of group quizzes on performance and motivation to learn: Two experiments in cooperative learning

This study investigated the effect of group quizzes on accounting students’ performance and motivation to learn. While cooperative learning in accounting education has been studied in recent years, the effects on student performance have been mixed [Lancaster, K.A.S., Strand, C.A., 1999. Using the team-learning model in a managerial accounting class: an experiment in cooperative learning. Issues in Accounting Education 16(4), 549–568; Ravenscroft, S., Buckless, F., Hassall, T., 1999. Cooperative learning – A literature guide. Accounting Education 8(2) (1999) 163–176]. Thus, two experiments were conducted (one using an experimental design and the other using a quasi-experimental design) that examined student performance and motivation to learn. The first experiment used a quasi-experimental design to compare the performance and motivation to learn of students who took a series of group quizzes versus students in comparable classes in a prior semester that did not take group quizzes. Using a series of group quizzes in a mixed factorial design, the second experiment examined the performance of both: (1) long-term groups versus ad hoc groups and (2) self-selected groups versus instructor assigned groups. Findings revealed no performance differences across conditions in either the first or second experiments. However, student subjects in the first experiment (using group quizzes) reported a significantly greater motivation to learn and perception of learning than those in the second experiment (not using group quizzes).     

Using technology and library resources in financial accounting courses

Accounting practitioners and academics have raised concerns about the need to develop accounting students' critical thinking and communication skills, as well as their computer literacy. This paper presents two intermediate accounting projects that address these concerns. The first project is structured to familiarize students with accounting resources available electronically. The second project requires students to use an electronic database to research and analyze the effect of asset impairment on the financial statements of companies within a specific SIC code. This project can readily be adapted to any financial accounting topic, not just asset impairment. Both projects have writing components and involve the use of groups and technology; the second project also involves critical analysis of the financial statement impact of asset impairments. The results of student surveys requesting feedback on the effectiveness of the projects are also presented.     

Home mortgage analysis for cultivating crucial spreadsheet and model development skills

Accounting practitioners and academics have identified spreadsheet and model development skills as important for accounting graduates to possess. We present an adaptable mortgage analysis project that provides a practical setting in which students can develop critical spreadsheet modeling skills while demonstrating knowledge of several important principles of accounting and finance. The developed spreadsheet model is designed in a structured manner to permit changing the necessary financial terms and facilitates performing sensitivity analysis on critical variables.The analysis requires an informed decision be made between employing a fixed rate mortgage or an adjustable rate mortgage (ARM) for financing a home purchase. Important theoretical skills required to arrive at an acceptable solution include understanding of present value concepts, effective rate method of interest calculation, and amortization of principle balance. The student must also verify proficiency with the necessary theoretical and practical skills of effective spreadsheet design and model development     

Accounting “Boot Camp”

This study examines the effectiveness of a program designed to set appropriate student expectations and motivate students to put forth the necessary effort to succeed in intermediate accounting and other upper-division accounting courses. At a mid-sized public university in the Western US many students enrolled in Intermediate Accounting I (their first upper-division course) struggle with the rigor and academic demands of this course, resulting in failure rates of 30–45%. In many cases, students new to upper-division courses appear to lack a commitment to, or awareness of, the effort needed for success in the accounting program. The faculty implemented an accounting “Boot Camp” to prepare new accounting majors for the expectations of the program. This paper details the implementation of the Boot Camp and reviews its effectiveness by comparing the performance of attendees with the performance of non-attendees. After controlling for other contributing factors, the evidence suggests that attendees outperform their non-attending peers in Intermediate Accounting I. This relatively low-cost intervention should be attractive to faculty concerned about the common problem of students failing and then retaking intermediate accounting.     

An active learning strategy for the classroom—“who wants to win … some mini chips ahoy?”

Skillfully presenting technical accounting material has been identified as an important dimension of effective teaching [Issues in Accounting Education (1993) 8(2), 436]. Faculty may more effectively present material by modifying the traditional lecture approach to incorporate visual-based instruction and increase student involvement through active learning exercises. One approach to presenting accounting material more effectively is described in this article. A “Who Wants to Win…?” game, similar to that seen on television, is constructed with the instructor in the role of master of ceremonies and one class member, a group, or the entire class in the role of contestants. The method described can be adapted and used to present a variety of accounting topics. Anecdotal evidence from two very different college classroom settings indicates a high level of student enjoyment, increased class participation, and an increased level of advance preparation on the part of the students. While a significant amount of material is presented in a concise, novel, and effective manner, the game provides a relaxed classroom atmosphere for the students and an enjoyable method of presentation for the instructor.     

Beyond just desserts: The gendered nature of the connection between effort and achievement for accounting students

The paper evaluates gender differences in the achievement of accounting students using data from students at a large public institution in the USA. Whether one gender outperforms the other is a question that has remained open in the literature, primarily because measures have been confounded by rewards for effort. This paper finds that in an environment where effort is not materially rewarded per se, but serves as a significant means to prepare for grade-bearing evaluations, females do not significantly outperform males. Female student do, however, exert a greater amount of effort. Measures used in this study were assembled by the computer software that managed the student interface, providing practice questions, quizzes, and examinations. Implications for educational choices made by accounting instructors are offered.     

Gender differences in the first course in accounting: An achievement goal approach

We examine whether gendered patterns can be observed in first-year students' achievement goals in an introductory accounting course; a question largely overlooked by prior literature. This investigation is motivated by perceptions of accounting as a masculine field involving gender role stereotypes and business schools as competitive and performance-oriented environments. Our findings suggest that male students tend to adopt performance-approach goal, implying that they are more competitive than female students, and that their performance is thus driven by a desire to outperform others. Our findings further suggest that male students' expectations of learning accounting are higher than those of female students. The expectations explain the gender differences in the performance-approach goal. Finally, we find that this performance-approach goal mediates gender differences in course performance depending on the mode of assessment; male students received higher grades for exams but not for teamwork. Overall, our study highlights the importance of considering contextual aspects related to competitiveness, masculinity, and the mode of assessment on an accounting course when addressing students’ achievement goals and expectations of learning accounting. We thus contribute to the understanding of how learning environment, accounting pedagogy, and the broader field of professional accounting intersects with individual student attributes, creating differential learning outcomes.     

Customized Assessment Group Initiative: A Complementary Approach to Students' Learning

Abstract

This study, conducted in a US setting, examines the importance of group dynamics that emphasize cooperative team building through the proposed grouping strategy called Customized Assessment Group Initiative (CAGI). CAGI is a student grouping strategy designed to operationalize the mutual accountability concept central to the definition of teams by Katzenbach and Smith [(1993). The wisdom of teams: Creating the high performance. Boston, MA: Harvard Business Press]. Spanning two semesters and using a sample of sophomore students in the Introductory/Principles of Accounting class, I implement CAGI in a five-stage process to show students’ performance differences between the conventional grouping technique and the CAGI grouping strategy, thereby highlighting the potential pedagogical value of CAGI in the classroom. The findings demonstrate that CAGI has the heightened capacity to enhance substantially and improve concretely students’ performances. I strongly believe that CAGI could be promising to accounting and other business school students at a university where emphasis is placed on ‘teamship’ and not just group membership.     

The impact of group formation in a cooperative learning environment

Research indicates that cooperative learning (CL) has the potential to increase accounting student satisfaction without impairing the learning of technical material (Lancaster, K., & Strand, C. (2001). Using the team-learning model in a managerial accounting class: An experiment in cooperative learning. Issues in Accounting Education, 16(4), 549–567). This study investigates whether instructor-formed heterogeneous groups produce a more effective CL environment than student self-selected groups by measuring individual academic performance and perceptions. Results indicate the presence of a treatment interaction, implying that the best group composition may not be the same for all students. In some circumstances, higher ability students had statistically higher performance in more homogeneous groups. Lower ability students did better (not significant) in heterogeneous groupings. The majority of students gave high ratings to the impact of CL on learning and development of team skills. Students were only mildly interested in increasing the time spent in groups, indicating that they value both traditional teaching methods and CL.     

Selecting instructional design for introductory accounting based on the experiential learning model

Introductory accounting courses are usually taken by all business majors. The teacher is the manager of the instructional system and must select an instructional strategy from among the many combinations available. It is important for educators to recognize the diversity of learning styles of students in the introductory accounting class so the course can be a more enriching experience for both accounting and nonaccounting majors. The experiential learning model is discussed in association with the teaching modes available to accounting educators. Kolb's Learning Style Inventory (1985) was used to determine the learning preferences for a large group of introductory accounting students. The results of this inventory and direction for the instructional design of introductory accounting courses are presented in this study.     

Green accounting: A primer

This article, intended as a collateral reading assignment for a principles or intermediate accounting course, explores the current state and future issues of environmental accounting and reporting. The primer is divided into two parts: (1) a brief rationale directed to accounting professors for allocating precious class time to environmental reporting, and (2) a much fuller exposition for students of the associated issues past, present, and future that will serve to generate classroom discussion. Accounting faculty can use the student portion of the primer to incorporate environmental accounting and reporting into their courses without the need for extensive advance preparation.     

Q-analytics: An ethics case on unlicensed software usage

This short role-taking ethics case is designed to provide students with several different perspectives related to the unauthorized/unlicensed use of software within a realistic accounting setting. Although the case could be considered for use in a variety of accounting classes at both undergraduate and graduate levelswith limited preparation, it is likely to be most relevant to Accounting Information Systems, Auditing, Controllership, and Accounting Ethics courses. The case can be read in about ten minutes, after which the class is assigned to groups that deliberate over the concerns of six different roles regarding the software-usage issues implied in the case.The issues are relevant to the students because they will inevitably encounter software-usage problems in their personal or professional lives. Furthermore, they inevitably have been exposed to similar copyright-infringement issues in the realms of music and video, which helps make for a rich class discussion.The case has consistently generated considerable discussion and debate within a graduate-level controllership course. A survey of students from five graduate accounting classes over a three-year period indicates favorable perceptions of the case.