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Book part
Publication date: 9 August 2012

Meifang Xiang and Robert Gruber

This study examines an issue that confronts most instructors in the first financial accounting course at the postsecondary level, that is, some students have had a high…

Abstract

This study examines an issue that confronts most instructors in the first financial accounting course at the postsecondary level, that is, some students have had a high school accounting course, while others have not. Specifically, this study investigates the effect a high school accounting course has on student performance in their first postsecondary level financial accounting course (midterm examinations and course grades). The results suggest this relationship is significant and positive, yet must be interpreted carefully. For example, scholastic aptitude, time management skills, and other intrinsic values also play an important role in student achievement.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-757-4

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Book part
Publication date: 4 January 2019

Meifang Xiang and Sarah Hinchliffe

Using data from a mid-west public university, this study examines the determinants of students’ repeating the first college-level accounting course. More than 600 students…

Abstract

Using data from a mid-west public university, this study examines the determinants of students’ repeating the first college-level accounting course. More than 600 students are included in the study. The results show that three factors (cumulative college grade point average, intention to major in accounting, and students’ motivation and determination) are significant in explaining students’ repeating of the course. The study provides evidence that the repeating students are more likely to be the students with prior high school accounting education. The study identifies that repeating is not due to a student failing the course but rather that repeating is more likely to be an individual decision when the student is not satisfied with the grade he/she gets, either because he/she self-screens out of business school, or decides to repeat the course to stay in their business major. Finally, the study shows that there is little evidence of grade improvement when a student repeats the first college-level accounting course.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78756-540-1

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Article
Publication date: 2 May 2017

Khalid A. Alanzi and Mishari M. Alfraih

This study aims to question whether learning outcomes of the first course in accounting could predict the overall academic performance of accounting students as measured…

Abstract

Purpose

This study aims to question whether learning outcomes of the first course in accounting could predict the overall academic performance of accounting students as measured by their graduating grade point average (GPA).

Design/methodology/approach

The sample of the present study was drawn from accounting students who were graduated during 2015 from a business college in Kuwait. Linear regression analysis was used to test the study's hypothesis.

Findings

The results indicate that there was a statistically significant association between the grade earned in the first course in accounting and the graduating GPA, which explained the significant impact of the learning outcomes of the first course in accounting on the overall academic performance of accounting students as measured by their graduating GPA, with and without controls for other factors.

Practical implications

The findings provide accounting educators with valuable insight into the significance of the outcomes of the first course in accounting, which would, in turn, lead to taking the necessary actions to enhance students' performances in this particular course, leading to improvements in the overall academic performance. The findings also provide academic researchers with a useful benchmark for future studies, as these findings would be expected to serve as a base for future studies in this area of research by re-examining the impact of students’ performance in the first course in accounting on the overall academic performance of accounting students in different educational environments and/or using the findings of the current study for another comparative research study.

Originality/value

Focusing on the impact of the learning outcomes of the first course in accounting on the overall academic performance of accounting students, rather than the other way around, the study contributes remarkably to the existing literature of accounting education, especially in developing countries such as Kuwait.

Details

Journal of International Education in Business, vol. 10 no. 01
Type: Research Article
ISSN: 2046-469X

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Book part
Publication date: 11 January 2016

Meifang Xiang

The primary purpose of this study is to introduce a method of using former students’ advice and learning experiences to affect subsequent students’ thoughts and beliefs…

Abstract

Purpose

The primary purpose of this study is to introduce a method of using former students’ advice and learning experiences to affect subsequent students’ thoughts and beliefs about accounting learning in a positive way thereby improving their academic performance.

Methodology/approach

At the end of Fall 2009, the instructor invited the students to give suggestions to future accounting students about their learning experiences. On the first days of the following three semesters, I showed the feedback to the subsequent students. I recommended that the students read the suggestions after class and throughout the semester when necessary. I also conduct the survey to collect the students’ perceptions on the usefulness of former students’ advice. Analyses are conducted to assess the impact of the students’ advice on class attendance, exam performance, and the dropout rate for the course.

Findings

The results show that former students’ advice and learning experiences can help subsequent students improve class attendance, course performance, and the drop rate.

Social implications

The study provides a useful and easy-to-adopt learning supplement to help students succeed in a course that many students find challenging. The study also gives educators a simple but useful and efficient way to achieve greater student involvement in their learning processes.

Originality/value

To the best of my knowledge, this study is the first to focus on the impact of former students’ advice and learning experience on the following students’ learning performance in accounting education.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78560-767-7

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Book part
Publication date: 8 July 2014

Candy Bianco, Elliott Levy, Mary Marcel, Mark Nixon and Karen Osterheld

This chapter describes the development of a two-course sequence, which explicitly breaks down the silos between the accounting and finance disciplines. A descriptive…

Abstract

This chapter describes the development of a two-course sequence, which explicitly breaks down the silos between the accounting and finance disciplines. A descriptive narrative demonstrates how these courses integrate introductory courses in general business, managerial accounting, financial accounting and finance, and are taught freshman year. The courses are based around an 18-chapter Instructional Narrative about a fictitious company, Windspark, which evolves from a start-up service business in the wind turbine industry to a retailer of parts and then a manufacturer. Topics are introduced as the entrepreneurs in the Instructional Narrative require business knowledge. Individual faculty members teach an entire course, rather than teams comprised from different disciplines. A diagnostic quiz at the beginning of the second course tests students’ understanding and retention of material in the first course. The vast majority of students pass the diagnostic quiz on the first try. Despite its rigor and difficulty, the sequence has coincided with a significant uptick in students choosing to major in finance and accounting. This sequence demonstrates the feasibility and replicability of teaching a truly integrated introductory accounting and finance course sequence. Greater coordination and cooperation between disciplines is possible, with measurable benefits for students.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78350-851-8

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Book part
Publication date: 29 August 2017

Marsha Huber, Dave Law and Ashraf Khallaf

This chapter describes three active learning activities developed for use in the introductory financial accounting class: an interview with a financial statement user, an…

Abstract

This chapter describes three active learning activities developed for use in the introductory financial accounting class: an interview with a financial statement user, an internal control paper, and a financial statement project where students analyze two competing businesses. We gathered student surveys and direct assessment data to see if these activities add value to the introductory accounting course.

The learning activities were originally developed using Fink’s (2003) Taxonomy of Significant Learning, aligning the activities with Fink’s learning dimensions, which also support the higher order learning skills in Bloom’s revised taxonomy. Students completed surveys by comparing how well traditional class activities (i.e., homework and tests) and the new activities support the core competencies of the American Institute for Certified Public Accountants (AICPA). We also asked students open-ended questions on how they felt about these new activities. Researchers then compared pre- and postadoption assessment data to investigate the impact of the new learning activities on class completion rates and grades.

Based on faculty comments and student survey results, the three active learning assignments appear to be more effective in developing many of the AICPA’s core competencies and real world skill sets valued by professionals, providing more value than traditional teaching methods. In addition, the passing rates in the course at the Youngstown State University increased by 12% after adopting the learning innovations.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78743-343-4

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Book part
Publication date: 9 August 2012

Panayotis Manganaris and Charalambos Spathis

This study investigates university students’ perceptions of (i) an introductory accounting course and (ii) the profession of accountancy. The study examines the extent to…

Abstract

This study investigates university students’ perceptions of (i) an introductory accounting course and (ii) the profession of accountancy. The study examines the extent to which these perceptions change during the students’ first semester of accountancy studies, and whether these perceptions relate to the students’ interest in the field of accounting. To investigate these issues, we survey 231 undergraduate students in their first semester of accounting studies at a large Greek university. In general, the results show that the students’ initial perceptions of the accounting profession are rather traditional and stereotypical, but that these perceptions generally become more “positive” at the end of their first semester after completing an introductory accounting course. Moreover, at the end of the semester, the students perceive the introductory course as being more rewarding and enjoyable than they had originally expected. The study also finds that students who are interested in accounting hold more positive views of the course and the profession (both at the beginning of the semester and at the end) than those who are not interested in accounting. The findings underline the important role of educators in influencing the perceptions and intentions of their students with regard to accounting study and profession.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-757-4

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Article
Publication date: 12 June 2018

Khalid A. Alanzi and Mishari M. Alfraih

This study aims to examine the effect of accounting students’ performance in the first part of introductory accounting on duration to successfully complete accounting program.

Abstract

Purpose

This study aims to examine the effect of accounting students’ performance in the first part of introductory accounting on duration to successfully complete accounting program.

Design/methodology/approach

Linear regression (ordinary least squares) with a sample of 127 accounting students, who were graduated during the 2015/2016 academic year from a business college in Kuwait, was used to test the study’s hypothesis.

Findings

The results indicate that there was a statistically significant association between the grade earned in the first part of introductory accounting and the college duration, which explained the significant influence of the grade earned in the first part of introductory accounting on the college duration, with and without controls for other factors.

Practical implications

The findings provide administrators, accounting educators and academic researchers with a useful benchmark for improving accounting programs and guidelines for future academic research.

Originality/value

The value of this study would be twofold; it provided a foundation for future comparative studies, potentially leading to the harmonization of international accounting education, and it addressed some of the gaps in the existing regional accounting education literature resulting from the scarcity of prior studies. In addition, the college where data were collected has been recently approved to enter the candidacy for accreditation at the Accreditation Council for Business Schools and Programs. Given the accrediting bodies emphasis on academic performance and graduation on time, the study’s findings would help the college in enhancing its students’ performance and maximizing the chances of its accreditation application being successful.

Details

Journal of Global Responsibility, vol. 9 no. 3
Type: Research Article
ISSN: 2041-2568

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Book part
Publication date: 10 May 2000

Mary S. Doucet, Thomas A. Doucet and Patricia A. Essex

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

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Article
Publication date: 1 January 2000

Gordon Howitt and Noel Harding

This paper reports on the introduction of a scheme based on the principles of Supplemental Instruction into the accounting curriculum at the University of New South Wales…

Abstract

This paper reports on the introduction of a scheme based on the principles of Supplemental Instruction into the accounting curriculum at the University of New South Wales, Australia. Supplemental Instruction is argued to have a number of benefits which complement the traditional faculty facilitated lectures, tutorials and seminars. The scheme was introduced into the first course in accounting with a view to improving student performance, reducing withdrawal rates, and encouraging the development of communication and interpersonal skills. Qualitative and quantitative data was collected in order to understand how students perceived the scheme, and what effect the scheme had on student performance. The results suggest that the scheme has had a positive impact on student performance. In providing this account, we hope to assist accounting academics identify subjects where Supplemental Instruction might be of benefit to students, and the issues to consider when tailoring the program to the specific needs of the subject.

Details

Asian Review of Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1321-7348

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