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This chapter reports the results of a study of student performance in upper-level accounting courses, especially intermediate accounting I and cost accounting. Of particular interest is the performance of students who transferred the introductory accounting courses from a two-year institution versus native four-year students. We found that after controlling for a number of aptitudinal and demographic variables, transfer students performed at a significantly lower level than native students. On average, the difference was about 0.8 of a grade point. This study also provides evidence of grade inflation at two-year institutions relative to our four-year institution; documents a mean lag time of more than two years for community college students between taking principles of accounting courses and the upper-level courses; and shows that although the transfer shock lessens as the students continue in the major, it does not disappear. We also discuss the implications of our findings.

Female students comprise a significant number of the accounting student population at four-year institutions. Likewise, a significant number of students have chosen to enroll and earn associate degrees at a community college, and subsequently transfer to a four-year college or university. According to the National Center for Education Statistics, more than half of the students enrolled in two-year institutions were female. Moreover, 57% of college students in the United States are females. This study provides empirical evidence on the interaction between gender and transfer versus native accounting students in their academic performance during and after shock periods. According to the literature, the shock period includes two semesters after a two-year college student transfers to a four-year college. The results of this study indicate that female and male transfer students do not perform equally in their accounting courses compared to their native counterparts, that is, male transfer students in accounting performed worse than female transfer students and native students (male and female) both during and after the “shock” period. These findings may have practical implications for administrators and accounting departments since male transfer students appear to need more assistance to absorb transfer shock when they join four-year colleges and possibly even after their first year at the four-year institution.

This chapter focuses on the social responsibility of public universities and community colleges to expand access to higher education through collaboration. Higher education has historically been riddled with hierarchies, including selective admissions, institutional rankings and faulty narratives about the inferiority of community colleges. More recently, there has been a shift in the relationship between community colleges and universities as universities begin to see the value of reaching out to their communities, diversifying their student bodies and providing alternative pathways to a bachelor’s degree. The authors begin by arguing that public universities should collaborate with their community college counterparts to right historical wrongs, serve the broader community and maximize the use of public resources. The authors then present a case study of a concurrent-use partnership model between institutions and highlight the everyday practices that contribute to successful implementation. The authors conclude by describing the benefits of collaboration for institutions and students with the goal of showing that social responsibility and organizational effectiveness go hand in hand.

Without controlling for selection bias and the potential endogeneity of the treatment by using proper methods, the estimation of treatment effect could lead to biased or incorrect conclusions. However, these issues are not addressed adequately and properly in higher education research. This study reviews the essence of self-selection bias, treatment assignment endogeneity, and treatment effect estimation. We introduce three treatment effect estimators – propensity score matching analysis, doubly robust estimation (augmented inverse probability weighted approach), and endogenous treatment estimator (control-function approach) – and examine literature that applies these methods to research in higher education. We then use the three methods in a case study that estimates the effects of transfer student pre-enrollment debt on persistence and first year grades. The final discussion provides guidelines and recommendations for causal inference research studies that use such quasi-experimental methods.

This chapter investigates the outcome of the ongoing interactions between the Danish University College of Northern Denmark and stakeholder networks in the Italian destination Campi Flegrei. The findings of this study show that the benefits of the interactions among students, lecturers, and destination stakeholders are manifold and show that the challenge resides in strengthening the flux of knowledge sent back to destination stakeholders. Thus, the authors suggest an action- and stakeholder-oriented approach for future knowledge transfer from the educational institution to the destination stakeholders.

The twenty-first century will be dominated by technological change as the United States competes in an increasingly interdependent world. If the United States is to maintain its technological leadership, an inclusive engineering education is required. Engineering impacts many important aspects of day-to-day life from the environment to national security and half of our graduate degrees in engineering are granted to foreign nationals. While this influx of creative talent enriches the academic community, the underutilization of domestic talent threatens the engineering enterprise with professional shortages in university classrooms, research facilities, and corporate boardrooms. We are simultaneously challenged with addressing the shrinking pool of African-American males in higher education. The challenge is daunting but not insurmountable. Many African-American students have aspirations for engineering without the preparation and the community college is well suited to provide the bridge between aspiration and accomplishment. Community colleges serve 46% of all African-American students in higher education and there are exemplary programs that have tapped the underdeveloped resources in the African-American community. One example is the Emerson Minority Engineering Scholarship Program. By utilizing best practices, this program has helped to increase the pool of African-American engineers by providing opportunities to students who may have made other academic choices. This paper reviews persistence literature and discusses the challenges and strategies in developing a community college-based minority engineering program.

Similar to community colleges in the United States, the Israeli tertiary system includes two-year technological colleges, which provide students with a labor-market relevant qualification. Nonetheless, unlike the community colleges, the technological colleges are not considered to be part of the higher education system and their transfer function is irregular and confined. In order to understand these differences, the chapter has two complementary objectives: (a) to describe the emergence and development of technological colleges and (b) to evaluate the implications for social inequality in access to higher education in Israel. We use a mixed-methods research design, including analyzing primary and secondary sources describing the official policy and public discourse around these colleges (qualitative/historical research) and comparing students attending academic institutions to students attending technological colleges and students across different fields of study offered by these colleges (quantitative research). Drawing on Phillip's (2004) model for policy attraction in education, we find that technological colleges in Israel were based on the Dutch HTS model, while the founding of these colleges was initiated by local impulse. The implementation of the technological colleges in the Israeli context was shaped by a cultural logic for higher education that emphasizes research and knowledge production, creating a binary tertiary system. Drawing on sociological literature on diversification and stratification in tertiary education, we find that technological colleges attract more students from disadvantaged groups and more students with relatively low academic ability than academic institutions. In addition, within technological colleges, students from advantaged background and higher academic ability are more likely to study in more prestigious fields of study. These findings suggest that if policy makers in Israel aspire to increase access to higher education, they should rethink policy instruments and cultivate the transfer function of technological colleges. This is among the first studies to examine technological colleges in Israel and we conclude with different directions for further research.

Examine the effectiveness of online tutoring software to ameliorate poor performance in intermediate financial accounting.

Probit regression analysis comparing users versus nonusers of online accounting tutoring software, as well as analysis of student achievement pre and post-technology adoption over a 10-year period.

We confirm prior research findings that the number of terms that have transpired since a student took introductory financial accounting, whether they took the course at a two-year college, or if they needed to repeat the introductory course, are all negatively associated with performance in intermediate accounting. We find evidence that an online tutoring system, ALEKS®, helps moderate these negative correlations. Results suggest that in upper division courses where student knowledge of underlying basic material is uneven, online tutors are an effective tool in bringing students up to an equal level of competence without sacrificing class time.

Provides empirical evidence on the usefulness of online accounting software as a review tool in intermediate accounting.

Disadvantages experienced by accounting students due to when, where, and how they learned introductory accounting can be overcome quickly.

Although vendors of intelligent online tutoring software market their product as a useful review tool for intermediate accounting, academic research has not examined the effectiveness of these products.

Federal involvement with closing the achievement gap was inspired by the failed local efforts in the 1960s. To aid in closing the achievement gap the federal government has promoted the busing of African American students in sometimes hostile white schools and financially supported educational/social programs such as Head Start. Currently, we are faced with yet another federal effort to close the achievement gap due to the failed attempts by local and state districts. Many school districts across the nation are participating in public school choice programs in response to the choice mandate in No Child Left Behind. The use of school choice, along with testing and accountability measures, is a major mechanism employed by the Bush administration to close the gap. As desegregation has shown, the transfer of students from one facility to a seemingly better facility is not enough. When looking at the majority population served in America's urban schools, we need to continue to raise the question, how do we best serve the needs of those who are most in need and have been historically and systematically placed in need?

For much of its 43-year history, the community college sector in Jamaica has been plagued by perceptions of inferior status and mediocre tertiary education offerings. The Jamaican colleges have responded to the criticisms by aggressively pursuing quality assurance initiatives such as program accreditation, expanded course offerings, and ongoing curriculum review. This chapter traces the birth and development of the community college movement in Jamaica and the Caribbean and acknowledges the significant achievement of the Jamaican colleges in increasing access to tertiary education. The chapter also examines threats to the open access policy that may have serious implications for education equity and quality. These include inadequate funding, limited infrastructure to support the curriculum, low enrolment of specialized groups, and unsatisfactory completion and graduation rates. Recommendations for policy and practice are proposed.