Additional experimental evidence on the relationship between class meeting time compression and accounting student performance and evaluations

This experiment replicates and extends earlier studies which compared the effect of class meeting time compression on accounting student performance and evaluations. Two undergraduate day sections of advanced accounting students were used in the experiment. The first was taught in a regular format: three one-hour meetings per week. The second was taught by the same instructor in a compressed format: one three-hour meeting per week. After controlling for initial differences in grade point averages (GPAs) and prior exposure to compressed accounting classes, the experimental treatment was found to have no impact on either evaluations or performance. Results are in agreement with, and therefore support the external validity of, previous studies in the area. They suggest that, with highly-rated instructors, accounting courses can be offered on a compressed basis without regard to negative effects on performance or evaluations.     

Applying the Principles of Soccer Training to the Design and Delivery of Classes in Introductory Accounting Courses

Accounting instructors face numerous challenges in structuring and teaching accounting classes. This paper describes the experience of redesigning classes in an introductory accounting course to follow the format of team training sessions in the sport of soccer. The soccer format includes six sections: warm‐up, balance/agility/coordination, skill/technique, simplified small game, game, and cooldown. We explain how the activities in each of these sections can be translated into parts of a class session. While adopting this format requires instructors to invest time in preparation and to be flexible and responsive when facilitating classes, informal results indicate that this class format is rewarding for both instructor and students and that it enhances student performance and experience. We suggest that elements of this class format could be successfully adopted for courses in other business subjects, and in nonbusiness disciplines.     

A forecast of achievement from student profile data

A compelling case has been made by accounting leaders for the increased use of groups to enhance learning in the classroom. If an instructor wants to form groups based on achievement or skill levels at the beginning of an accounting course, the purpose of this paper is to show that achievement levels can be forecast from profile data obtained from students on the first day of class. Specifically, results of this study indicate that the intent of a student to major in accounting and the grade he or she made in Introductory Financial Accounting provide an accurate forecast of the achievement of that student in Introductory Managerial Accounting. Additionally, the study's findings suggest there is some basis for a template that can be applied to forecast achievement levels of students in other accounting courses.     

The effects of frequent testing in an income tax course: An experiment

This study provides initial empirical evidence from an introductory income tax course of the effects of exam frequency on student learning throughout a course (original learning), on retention of material covered, and on student evaluation of the learning process. An experiment was conducted during the spring and fall semesters of 1991, in which a single instructor taught four sections of an introductory, senior-level income tax course at a large, state university. The experimental group (two sections) was given six periodic exams prior to a cumulative final; the control group (two sections) was given three periodic exams before the cumulative final. Near the end of the course, both groups evaluated the instructor and the course. Results indicate that the experimental group performed significantly better than the control group on the periodic exams given throughout the semester. Although the experimental group had a higher mean performance on the cumulative final exam, the difference was not statistically significant. The course and instructor evaluations by the experimental group were significantly better than those by the control group.     

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.     

Student ratings of accounting instructors a search for important determinants

Student ratings of accounting instructors are commonly used in determining promotion, tenure, salary, and merit increases. This paper reports the results of a study conducted to determine which attributes (factors) of teaching behavior are especially important in explaining the overall rating of accounting instructors. Two factors, teacher presentation and grading system, had a significant influence on, and were highly correlated to, the overall instructor evaluation. Instructors interested in improving student satisfaction should, therefore, ascribe higher priority to those two factors of teaching behavior. As a result, student satisfaction of the course and the instructor should increase.     

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.     

Do students’ judgment models of instructor effectiveness differ by course level,course content,or individual instructor?

Student evaluations of teaching (SET) are commonly used to evaluate classroom instruction, but their validity in assessing teaching effectiveness is not firmly established. This study investigates a question not previously studied in the literature: the consistency with which students utilize information in evaluating different instructors and courses. Specifically, the study examines students’ relative weightings of six factors in their judgment models for instructor effectiveness. Significant differences (p≤0.0001) are found between the models used to evaluate instructors in upper-level and lower-level accounting courses, instructors in cost/managerial and financial accounting courses, and even different instructors teaching the same course. The data are from the SET instrument used at a major state university, and cover a 6-year period. The findings imply that, in comparing and rewarding instructors based on summative evaluations, one needs to be aware of contingencies that affect students’ judgment models. Some of the differences in models are normatively appropriate, but personality or other extraneous environmental variables may inappropriately influence students’ judgment models of instructor effectiveness.     

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).     

The first course in accounting: students’ perceptions and their effect on the decision to major in accounting

Little empirical evidence exists regarding students’ perceptions of the first course in accounting and the effect of these perceptions on deciding whether or not to major in accounting. The purpose of this study is to begin examining student perceptions regarding the first accounting course and how those perceptions relate to selection of accounting as a major. The study separately examines initial perceptions and changes in perceptions over the semester for intended accounting and non-accounting majors, and assesses the association of individual accounting instructors with changed student perceptions. We then examine the relationship between perceptual changes, final grades, and individual instructors on decisions to major in accounting. Responses from 331 introductory financial accounting students from two universities indicate that while intended accounting majors perceived the course more favorably than non-accounting majors at the beginning and end of the semester, both groups exhibited relatively positive attitudes toward the course. However, these attitudes were similarly less favorable by the end of the course for both groups. We also found evidence of the important role individual instructors play regarding changing student perceptions and selection of accounting as a major. The analyses for selection of accounting as a major indicate that the decision depended on initially intending to major in accounting, performance in the first course, and individual instructors, but not on changes in perception regarding the first course.     

An exploratory study of the impact of intervening variables on student performance in a Principles of Accounting course

The purpose of this paper is to provide some new empirical evidence on the determinants of student performance in a Principles of Accounting course at Birzeit University situated in the Occupied West Bank. It examines the impact of a number of new attitudinal variables on examination performance. The empirical results suggest that, in addition to a number of standard control variables, student perceptions of factors associated with class size, the attributes of the lecturer, student effort and the complexity of the course are associated with student performance in a first level principles of accounting course.     

Creating Early Success in Financial Accounting: Improving Performance on Adjusting Journal Entries*

Adjusting journal entries constitute a necessary component of accrual basis accounting and are critical to the accuracy of financial statements. However, accounting students often struggle to comprehend these accounting entries, which is a concern given that failure to understand early topics in accounting courses has been found to impact course performance and selection of undergraduate major. Perceiving accounting as a language, we utilize psycholinguistic theory to understand how an instructor may improve coherence of students’ mental structures of accounting problems. We conduct an experiment to investigate the extent to which a simple instructor intervention, requiring that the initial deferral transaction be recorded, is able to improve student performance on the subsequent deferral adjustments, and whether this improvement is consistent across problem sets that differ in task difficulty. Consistent with our theoretical prediction, we find that this intervention results in improved performance. The beneficial effect of the intervention is found to differ across problem‐set task difficulty. Implications for accounting education are discussed.     

A case study of group processes and student evaluation of teaching

This paper documents a case study undertaken to understand the effect of group processes on student evaluation of teaching (SET). The study used interviews to investigate the experiences of students in a cohort model Master of Science in Accountancy degree program and how those experiences influenced SET. The cohort served as an extreme example in which group processes played out intensely, allowing the researchers better to examine them. The results showed that the participants’ common experience led to frequent discussion about various aspects of the classes and the program. A common topic of discussion was instructor performance. This discussion about instructors, in turn, appeared to affect SET. It also appeared that a mismatching of expectations and realized student–instructor relationships also affected SET.     

Heterogeneous student perceptions of accounting course importance and their implications for SET reporting and use

This research tests for an association between student perceptions of accounting course importance (PCI) and student evaluation of teaching (SET) ratings of satisfaction with instructor performance, course quality, and grading procedures. The study also investigates whether instructor rankings constructed from SET ratings vary across student groupings based on PCI. Using responses from students enrolled in introductory accounting classes at three AACSB-accredited accounting programs we find that SET ratings vary significantly with PCI. We also find that instructor rankings constructed from SET ratings vary with PCI. These findings suggest that, when heterogeneous perceptions are present, satisfying all students enrolled in a course may not be possible and that reliance on aggregated SET data may obscure important differences in student opinion. In this circumstance, disaggregating SET data by PCI and emphasizing the feedback of students holding higher (stronger) perceptions of course importance may enhance SET diagnostic value.     

A course on the management of the systems development process with hands-on computing

A course on the development of accounting information systems from a managerial perspective that employed hands-on computing experience is described. Central to the course is a group term project that involves the design and implementation of computer-based accounting applications for actual businesses. The applications are developed in a microcomputer environment. A chronology of the course is described identifying the assignments, successes and problems of the course. The results of a student survey are also presented and analyzed. The lessons learned from the experience, for both student and instructor, and suggestions for improvements conclude this discussion.     

An empirical analysis of some factors affecting student performance

Many colleges and universities use instructor and course evaluation forms. Overall, however, contradictory evidence exists concerning the usefulness of these forms as measures of teacher performance. Among the business school disciplines, few studies on the effects or usefulness of the forms have been undertaken. Responses to a 34-item questionnaire (instructor evaluation form) were factor analyzed to identify salient dimensions of the classroom/ learning environment and then the factors were correlated with student performance. The results indicate that responses related to teacher factors in the principles area may not be related to student performance. However, in the taxation and cost accounting areas the responses might be somewhat useful in gaging instructor performance.     

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.     

Accounting Education: The Impact of Globalization

This report investigates the impact of globalization on accounting education as set forth by members of a panel at the annual meeting of the American Accounting Association held in New York in August 2009. It addresses the work of the International Federation of Accountants (IFAC) and the International Accounting Education Standards Board (IAESB) in coordinating accounting education globally, research by the International Association for Accounting Education and Research (IAAER) in support of the IAESB, the work of the International Accounting Standards Committee Foundation (IASC Foundation) and its impact on accounting education, and the impact of globalization on accounting education in Japan.     

A quasi-experimental assessment of interactive student response systems on student confidence,effort, and course performance

The interactive student response system (SRS), commonly referred to as ‘clickers,’ is an alternative learning method that has the potential to improve student course (i.e., quiz/examination) performance. Prior SRS studies both within accounting and other academic disciplines have found conflicting results as to its influence on student course performance. This quasi-experimental study re-examines the relationship between the use of an SRS and course performance. We also investigate how using SRS influences student confidence and time spent studying outside of class. Unlike prior SRS related studies, we tested both our SRS class and our control class (with no SRS) in the same academic semester with the same instructor to provide a higher degree of experimental control. Through doing so, we compared the benefit of immediate feedback achieved by SRS to the delayed feedback of traditional assessment formats. Higher in-class performance on multiple-choice quiz items was found for students using SRS versus those who did not use SRS; however, no significant differences in examination performance or overall course performance were noted between the two groups. Students using SRS reported being more confident in their abilities and spent less time preparing for the course outside of class, while maintaining similar overall course performance when compared to those who did not use the SRS. We conclude our study by providing areas of meaningful future research related to the use of SRS.     

Validation of factors relevant to the exemption of accounting courses in MBA programs

Most MBA programs allow students to exempt required core courses like accounting. The exemption decision usually depends on prior accounting course work taken. This study analyzes the performance of students with prior accounting backgrounds in a MBA core course in accounting in order to identify and validate factors that could be used in an exemption policy. Fourteen factors related to aptitude, prior academic performance, prior accounting experience, and work experience were correlated with academic performance. A reduced set of five variables was then included in a step-wise regression. Prior accounting course work, quantitative GMAT score, and grade point average in undergraduate accounting courses emerged as factors that significantly impact grade performance. A set of logit models containing these three factors classified each student by course grade. The three-factor model significantly improved the classification accuracy of students when compared to simplistic models using solely undergraduate accounting course work.