The Importance of Supplemental Resources in Accounting Education

Abstract

This paper uses a quasi-experimental approach to test the impact of textbook-related chapter videos and companion quizzes as the pre-lecture resources in an entry-level accounting course. Two side-by-side sections of an introductory Management Accounting class, at a large university, establish the control and treatment groups. The results indicate that with the availability of pre-lecture resources (chapter-related videos), students in the treatment group exhibit significantly better final exam performance results and self-report a higher rate of pre-reading before each class lecture. Students reported the videos were helpful and clear. This paper contributes to the literature by examining the effect of “nudging” and rewarding students for completing pre-lecture learning activities on cumulative final exam performance. In so doing, this paper also provides insight into what can be an effective pre-lecture, or supplemental, resource in the accounting classroom.

Citation

O’Haver, R. (2020), "The Importance of Supplemental Resources in Accounting Education", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 24), Emerald Publishing Limited, Leeds, pp. 129-140. https://doi.org/10.1108/S1085-462220200000024013