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Firms use Relative Performance Information (RPI) to improve employee performance; however, differences in employees’ remote work environments call into question whether RPI improves performance in remote work arrangements. By manipulating RPI provision across sections, the authors examine whether RPI improves performance in remote work arrangements using a field experiment in introductory accounting courses taught during the COVID-19 pandemic. The authors found that RPI improves performance in a remote work setting, as students receiving RPI achieved higher exam scores and increased their exam scores to a greater extent than students who did not receive RPI. The authors also found that lower performers improved performance more than higher performers in response to RPI, and the effect of RPI was more pronounced in those closest to meaningful thresholds. These results inform practice on the expected benefits of implementing RPI in a remote work setting.

We use student-level online resource usage data for students in four different introductory accounting courses to explore the impact on exam performance of both student study effort and students’ revealed preferences for reading text or watching video lectures. The online learning tool tracks student study choice (read text, watch video, or skip) on a paragraph-by-paragraph level. We match these usage data with student performance on course exams. We find that students who study more material earn higher exam scores than do students who study less material. We also find that students who self-select to do relatively more of their studying through reading text score higher on exams, on average, than do students who self-select to do relatively more of their studying through watching videos. Specifically, holding the overall amount of study constant, a student who chooses to spend the highest fraction of her or his study time watching video mini lectures earns exam scores 10 percentage points lower (six-tenths of a standard deviation) than a student who chooses to spend the lowest fraction of study time watching videos. Our results demonstrate that at least for introductory accounting students, increased study effort does indeed have a positive impact on exam performance. Our evidence also suggests that the highest performing introductory accounting students choose to learn accounting proportionately more through reading than through watching. These results are a reminder that when we talk about using “technology” to help our students learn accounting, the written word is still an important technology.

The purpose of this paper is to determine whether the number of lecture-free and exam-free days before a final exam affects students’ scores overall and by gender.

The paper exploits scheduling differences in final exams between two groups of students who take identical final exams. The treatment group and the control group have similar exam spacing for one “early exam,” but the treatment group has four additional days between exams for another “later exam,” allowing for a difference-in-differences analysis. A survey of contemporary students is conducted to complement the empirical results.

Overall, there are no statistically significant differences in the grades on the exams between the control group and the group that had four more study days. When examined by gender, the point estimate on females is large in magnitude but statistically insignificant at conventional levels (p-value=0.087).

The study uses data on undergraduate students studying economics in Israel. More research in other contexts is needed to determine the robustness of the findings.

This is the first paper to study the effect of the number of days students have between final exams on student final exam scores. The results can aid in determining optimal final exam schedules.

We investigate how different methods of instructor-led reviews for an introductory accounting exam may affect student achievement. We compare two review groups: students who review for the exam by playing Monopoly versus those engaged a more traditional review. We also include a third group (no formal review). We conducted an experiment by examining students’ test scores on an accounting cycle exam. The students were placed into three groups: those who played Monopoly to review for the exam, those who participated in a more traditional exam review, and those who did not participate in any formal review. Our results indicate that, as expected, reviewing for an exam significantly improves students’ exam scores when compared to peers that did not review. However, this result is driven by the students in the Monopoly condition. Students in the traditional review did not score statistically significantly higher than those in the control (no review) group. Also, we did not find that students playing Monopoly as a review scored significantly higher than students actively working in a more traditional review. This study contributes to the literature by informing professors about the efficacy of using Monopoly to review the accounting cycle. This is the first paper to directly test the effects of using Monopoly on student achievement.

This chapter provides guidance on the types of questions appropriate for use with clickers in an introductory financial accounting course. This study further examines whether the use of clickers improved learning outcomes as measured by the students’ test scores. Our findings show that students had a positive experience with using clickers. We find that test scores were higher in the semester when we used clickers compared with the semester when we did not use clickers. Clicker scores also were positively associated with students’ test scores. Clickers may serve as a useful educational tool to assess assurance of learning of introductory financial accounting. The instructor receives immediate feedback regarding students’ understanding of the materials, and the students also receive feedback about whether their understanding is correct. Both the instructor and students can then work on reviewing materials that the class does not understand well.

Collaborative learning was examined as a pedagogy to determine if students could improve standardized exam scores when the professor led the sessions in class. The purpose of this paper is to design a quasi-experiment to test the predictive ability of this pedagogy using a randomly allocated treatment vs control group. An externally administered standardized exam was used as the instrument.

A post-positivist ideology was employed, quantitative data were collected from standardized exit exams scores and from the experiment factors. Descriptive statistics, correlation analysis along with a General Linear Model (GLM) ANCOVA were applied to test the hypothesis at the 95 percent confidence level.

A statistically significant model was developed using multiple regression in a Generalized Linear Model. The regression model developed in this study was able to capture 51 percent of variance on the exam score, using four predictors were (in order of importance): SAT, pedagogy, GPA, and gender.

The GLM regression model proved that collaborative learning as pedagogy could increase standardized exam scores, since the only variation between the treatment vs control group was the pedagogy. Prior ability was still the most influential factor in the model, but when it was controlled for, pedagogy (collaborative learning) was shown to help students in the test group make a significant increase in exam score.

Business schools and other disciplines could apply the collaborative learning as a pedagogy to help students increase high-stakes exam scores, regardless of their gender, age, or prior ability. Several ideas were mentioned for replacing existing high-stakes exams.

A high degree of experimental control was imposed and the common predictors identified in the literature were tested to control for confounding influences. The researcher reflected on what really worked as techniques within the collaborative learning pedagogy process.

Increasing constraints on personnel and resources have led to a focus on alternative methods of transmitting knowledge to novices, whether university students or newly hired staff. This chapter focuses on one such alternative through the use of a technology-based educational delivery system (TBEDS). Prior research has addressed individual components of technology-supported systems or performed experiments of limited time and direct external relevance to the participants, but has not addressed the effect of a holistic approach to technology-based learning on users. This study capitalizes on a unique, holistically designed TBEDS to longitudinally examine the impact of systems on novices' procedural knowledge acquisition under conditions of actual usage. The longitudinal data also illustrates the role of user-determined experiential practice on achievement as moderated by comfort with technology. The findings indicate a strong relationship between the use of a TBEDS for repeated experiential practice and procedural knowledge acquisition. Individual components of effort (quantity of problems attempted, frequency of practice sessions, and quality of practice) are examined, with quantity being significantly positively related to performance, as is quality when the user is accountable to an external authority for that quality.

To explore the effects of circadian rhythms on mental performance in the context of the high-stakes CPA exam and to give exam candidates and practitioners insights about ways to better align rigorous mental tasks with the timing of peak mental performance.

Empirical methodology using data on CPA exam candidate characteristics and performance.

We provide evidence consistent with the belief that circadian rhythms affect CPA exam performance. After controlling for other performance factors, we document lower CPA exam scores and pass rates for those exams begun in the early workday hours or in the afternoon, relative to those exams begun in the late morning.

As is typical with empirical methodology, our findings may be due to factors/variables other than those under consideration.

Insights regarding circadian rhythms can potentially be used to better align rigorous mental tasks with the timing of peak mental performance, thereby yielding better performance by the CPA profession.

Among the goals of the CPA profession is the protection of the public. Thus, improved performance by the CPA profession can yield benefits to society at large.

To our knowledge, ours is the first study to explore the possible effect of circadian rhythms on CPA exam performance. Given the high-stakes nature of the exam, we believe our chapter can give exam candidates and practitioners valuable insights about ways to better align rigorous mental tasks with the timing of peak mental performance. This can benefit them both for the CPA exam as well as during their careers.

Serious games are computer games with a primary purpose of educating or training while also entertaining. Literature has established that serious games can enhance learning in the classroom and improve student engagement. However, few studies have analyzed the factors that inhibit the adoption of serious games. The current study extends research by analyzing inhibitors of serious game adoption in an introductory accounting course for MBA students. The accounting mobile challenge (AMC) is a mobile accounting trivia game which utilizes both competitive and collaborative features in gameplay. Results demonstrated that students who identified as collaborative engaged in a greater amount of gameplay while those who identified as competitive did not. Furthermore, independent learners, as well as those who utilized mobile technology more outside of class, more readily adopted the technology. Utilizing the Technology Acceptance Model (Davis, 1989) as a framework, it was predicted that the perceived value of the AMC would increase as students played the game more. Results support this prediction. Finally, a “discouragement effect” was detected as a major inhibitor to utilizing the technology as students who did poorly gave up and discontinued playing the game. This research contributes to the emerging literature on the inhibitors to serious game adoption in accounting.