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Book part
Publication date: 16 August 2011

Elizabeth V. Grace and Thomas G. Black

We explore the validity of Graduate Management Admission Test (GMAT) scores and grade point averages (GPAs) for predicting comprehensive student performance in an…

Abstract

We explore the validity of Graduate Management Admission Test (GMAT) scores and grade point averages (GPAs) for predicting comprehensive student performance in an accelerated-cohort masters of accountancy (MA) program from 2002 through 2009. We confirm findings of prior studies that graduate accounting student performance increases in GMAT scores and undergraduate GPAs; however, undergraduate GPA is significant only for U.S. students. International student performance is overwhelmingly explained by language ability, as measured by GMAT verbal and analytical writing scores. When performance is defined as job placement with a public accounting firm after graduation, we find no significant association between performance and either GMAT scores or undergraduate GPA. Additionally, the factors that are significantly associated with obtaining a job in public accounting differ for U.S. and international students. These findings may have implications for admission decisions and curriculum design of U.S. graduate accounting programs.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-223-4

Book part
Publication date: 27 January 2014

Carmen Giorgiana Bonaci, Răzvan V. Mustaţă, Alexandra Muţiu and Jiří Strouhal

We propose a research design involving the use of Bloom’s taxonomy both in facilitating the teaching–learning process and in the educator assessing students’ final grades. The…

Abstract

Purpose

We propose a research design involving the use of Bloom’s taxonomy both in facilitating the teaching–learning process and in the educator assessing students’ final grades. The latter are compared with students’ self-acknowledged grades. Testing is done by considering a sample of accounting students enrolled for the Controlling course in Romania.

Methodology/approach

The employed research methodology relies on two instruments: a questionnaire and the examination process. Cluster analysis is used in analyzing students’ grades. Determinants of students’ academic performance are discussed by using factor analysis.

Findings

Comparing students’ self-acknowledged grades with those assessed by the educator, we document the necessity of further work in enhancing students’ ability to better assess their academic performance. Questions belonging to the application and analysis levels seem to be preferred by students.

Practical implications

We raise a series of theoretical questions in the area of examination performance. The obtained results in relation to the assessment of accounting students’ academic performance and its determinants offer useful insights for accounting educators.

Originality/value of chapter

Our chapter tests the use of Bloom’s taxonomy in the context of an emerging country’s educational system that lacked consistency and faced significant challenges throughout history. We also consider two measures for students’ academic performance as perceptions upon what should be the same result of the teaching–learning process. The chapter addresses the evolutions and particularities of the Romanian academic environment in the area of economics, developing a brief analysis meant to position the testing of the proposed research design.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

Book part
Publication date: 13 August 2014

Paul Sander, David Putwain and Jesús de la Fuente

This chapter argues that there are many, just many many variables which contribute to academic performance as measured in degree outcome, and, as such, simple bivariate analysis…

Abstract

This chapter argues that there are many, just many many variables which contribute to academic performance as measured in degree outcome, and, as such, simple bivariate analysis is inappropriate. We use structural equation modelling, and explore the contribution of academic behavioural confidence, to make the point that it does contribute to academic performance, but to a lesser extent than self-efficacy theory argues. We suggest that this is because degree outcome is made up of many efficacy variables, which we argue are better captured overall in academic behavioural confidence.

Details

Theory and Method in Higher Education Research
Type: Book
ISBN: 978-1-78190-682-8

Abstract

Details

A Machine Learning, Artificial Intelligence Approach to Institutional Effectiveness in Higher Education
Type: Book
ISBN: 978-1-78973-900-8

Book part
Publication date: 14 November 2014

Raymond P. Perry, Judith G. Chipperfield, Steve Hladkyj, Reinhard Pekrun and Jeremy M. Hamm

This chapter presents empirical evidence on the effects of attributional retraining (AR), a motivation-enhancing treatment that can offset maladaptive explanatory mind-sets…

Abstract

Purpose

This chapter presents empirical evidence on the effects of attributional retraining (AR), a motivation-enhancing treatment that can offset maladaptive explanatory mind-sets arising from adverse learning experiences. The evidence shows that AR is effective for assisting college students to adapt to competitive and challenging achievement settings.

Design/methodology/approach

This chapter describes the characteristics of AR protocols and details three primary advances in studying AR efficacy in terms of achievement performance, psychosocial outcomes, and processes that mediate AR-performance linkages. The psychological mechanisms that underpin AR effects on motivation and performance are outlined from the perspective of Weiner’s (1974, 1986, 2012) attribution theory.

Findings

Laboratory and field studies show that AR treatments are potent interventions that have short-term and long-lasting psychosocial, motivation, and performance benefits in achievement settings. Students who participate in AR programs are better off than their no-AR counterparts not just in their cognitive and affective prospects, but they also outperform their no-AR peers in class tests, course grades, and grade-point-averages, and are more persistent in terms of course credits and graduation rates.

Originality/value

This paper contributes to the emerging literature on treatment interventions in achievement settings by documenting key advances in the development of AR protocols and by identifying the next steps critical to moving the literature forward. Further progress in understanding AR efficacy will rest on examining the analysis of complex attributional thinking, the mediation of AR treatment effects, and the boundary conditions that moderate AR treatment efficacy.

Book part
Publication date: 4 January 2019

Timothy J. Fogarty and Gregory A. Jonas

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…

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.

Details

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

Keywords

Book part
Publication date: 16 August 2010

Mary Anne Gaffney, David Ryan and Christian Wurst

This chapter compares student performance and course satisfaction in two large sections of an introductory financial accounting course. The students in one section used an online…

Abstract

This chapter compares student performance and course satisfaction in two large sections of an introductory financial accounting course. The students in one section used an online homework management system (OHMS), whereas the students in the other section used traditional homework methods. While an OHMS saves instructors’ valuable time, there is little extant research on how these systems affect students. Our study compares several performance measures and a general course satisfaction survey across the two groups of students. The results provide some evidence that an OHMS enhances students’ performance on some of the performance measures. Our results also show that there is no effect on students’ satisfaction in the course.

Details

Advances in Accounting Education
Type: Book
ISBN: 978-0-85724-292-1

Book part
Publication date: 4 August 2021

Susan L. Hillman and Neha Chheda

The quality of teaching across the world is often defined by students’ academic achievement. Yet, teaching and learning is a complex phenomenon. Standards and policy documents…

Abstract

The quality of teaching across the world is often defined by students’ academic achievement. Yet, teaching and learning is a complex phenomenon. Standards and policy documents, internationally and within India, specify knowledge and skills for teachers. A variety of evaluation tools exist to measure teaching performance. The authors describe a Teacher Performance Review Process (TPRP) using a diagnostic tool internationally benchmarked and contextualized for India. Initially, 408 teachers from 10 schools completed the TPRP, with 95 teachers from 3 schools completing two cycles of TPRP. The TPRP incorporated multiple sources of evidence for rating each teacher on 27 performance indicators using a four-point scale. Rating frequencies were analyzed and results reported for an initial and second cycle of TPRP. Feedback from teachers and school leaders indicated this process supported improving the quality of teaching. TPRP, implemented as a cyclical process capturing evidence from multiple sources over time, potentially provides comprehensive documentation of the complex phenomenon of teaching performance, and supports teachers in continuous improvement.

Details

Building Teacher Quality in India: Examining Policy Frameworks and Implementation Outcomes
Type: Book
ISBN: 978-1-80071-903-3

Keywords

Abstract

Details

Global Perspectives on Educational Testing: Examining Fairness, High-Stakes and Policy Reform
Type: Book
ISBN: 978-1-78635-434-1

Book part
Publication date: 2 December 2021

Kelly Green

Using a pool of 226 students from introductory accounting courses offered during the COVID-19 pandemic, the author shows support for the efficacy of hybrid learning delivery…

Abstract

Using a pool of 226 students from introductory accounting courses offered during the COVID-19 pandemic, the author shows support for the efficacy of hybrid learning delivery methods. The author categorizes students’ preferences for remote (via video conferencing), in-person (face-to-face (F2F)), or HyFlex (an on-demand combination of either in-person or remote) learning modalities and examines the association with performance. The author finds that attendance choices affect a student’s self-reported engagement, coursework participation, and exam performance. Additionally, the author finds a significant effect on all performance measures for those who either attend in-person or hybrid lecture formats compared to remote learning via video conferencing technology. These results indicate a potential loss of learning in the absence of a F2F lecture component. However, results do not indicate any significant performance difference between those who attend in-person and those who prefer a hybrid learning (HyFlex) format. These results show that there is a benefit to F2F lectures, although, the degree to which students must attend in that modality to reach their full benefit remains unresolved as the study did not address this issue.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-80071-702-2

Keywords

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