The Goldilocks Relationship between Exam Completion Sequencing and Performance in Accounting Classes

Abstract

Although much attention has been devoted to the study of accounting students’ performance, little attention has been shown to the process of accounting students’ performance. Attention to process necessitates that the subject of accounting students’ test-taking behavior be explored. This study invites attention to the amount of time students take to return their examinations. Time spent on this critical task can be understood as a measure of student ambition to do well, student preparation or cognitive engagement. Using data collected from many classes taught by several instructors at one selective private institution, the results suggest that there is a non-linear relationship between the order in which exams are returned and exam performance. Specifically, those who work on their exams for longer tend to score lower. However, those that return their exams relatively quickly do not necessarily score better. The middle range, wherein students complete their exams neither early nor late relative to others, is associated with better test performance. The relationship between exam return order and test performance also varies by the type of exam and by the matriculation level. The study offers to add to our understanding of accounting students, an achievement that may be an underappreciated prerequisite to effective instructional outcomes.

Citation

Fogarty, T.J. and Jonas, G.A. (2019), "The Goldilocks Relationship between Exam Completion Sequencing and Performance in Accounting Classes", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 22), Emerald Publishing Limited, Leeds, pp. 89-107. https://doi.org/10.1108/S1085-462220190000022005