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Supplemental instruction in the first intermediate accounting course: Investigation of an intervention strategy to improve student performance: Working paper series--11-13

Kilpatrick, Bob G. and Savage, Kathryn S. and Wilburn, Nancy L. (2011) Supplemental instruction in the first intermediate accounting course: Investigation of an intervention strategy to improve student performance: Working paper series--11-13. Working Paper. NAU W.A. Franke College of Business.

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Abstract

The primary objective of this study is to assess the effectiveness of supplemental instruction (SI) on students' performance in the first intermediate accounting course. We perform analysis of covariance to evaluate the effect of SI attendance on course grades, after controlling for incoming grade point average, financial principles grade, and whether the principles course was taken at a university or community college. Additionally, we provide descriptive information regarding student characteristics and SI usage. Results indicate that SI participation had a significant effect on the first intermediate course grade, with an improvement in course GPA of .57 for students who attended three or more SI sessions. Additionally, results confirm that the above control factors were all important indicators of success in the course. While this study's results suggest SI is a successful intervention strategy, it was conducted at one institution. Consequently, generalization of the results may be limited to similar institutions of higher learning, particularly for institutions with different student demographics. Additional research at dissimilar institutions, as well comparing SI to alternative intervention strategies, would help institutions allocate scarce resources among the most effective programs. This study extends prior research on SI impact to an upper-division accounting course, as well as combining the SI research stream with research on grade determinants in the first intermediate accounting course. Using this information to identify students at risk may help improve the potential for their success if academic advisors and course instructors strongly encourage these students throughout the semester to participate in SI.

Item Type: Monograph (Working Paper)
Publisher’s Statement: Copyright, where appropriate, is held by the author.
ID number or DOI: 11-13
Keywords: Working paper, Supplemental instruction, intermediate accounting, accounting student characteristics, student performance.
NAU Depositing Author Academic Status: Faculty/Staff
Department/Unit: The W.A. Franke College of Business
Date Deposited: 15 Oct 2015 21:41
URI: http://openknowledge.nau.edu/id/eprint/1475

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