Linda Carrington scite author profile

2010

AJBE

Cognitive psychology research, as well as educational psychology research, suggests that learning is enhanced when new subjects are presented in spaced-out sessions rather than compressed into fewer, longer sessions (the “spacing effect”).  This would suggest that students should learn better when taking courses that are scheduled over longer time periods (two or three days per week over a long semester) rather than in an intensive (one day per week) or compressed (summer session) format.  This research investigates whether the spacing effect exists for students in Intermediate Accounting classes.  Specifically, this research examines student performance in Intermediate Accounting courses offered in four different scheduling formats including one, two, and three days per week over traditional long semesters, as well as during compressed four-week summer sessions.  A significant association between course schedule and student performance is found to exist.  The effect of student age and gender on this association is also explored.  Results identify one scheduling option which appears to be a particularly poor schedule for Intermediate Accounting, as well as particular characteristics of students who might be more likely to have difficulty with this schedule. Results should be of interest to university administrators responsible for making scheduling decisions, to faculty members teaching under different course schedules, and to individual students planning their class schedules.

The Impact Of The Principles Of Accounting Experience On Student Preparation For Intermediate Accounting

2012

AJBE

Accountability in Distance Learning: The Effect of Remote Proctoring on Performance in Online Accounting Courses

Akaaboune

Blix

et al. 2021

Distance education allows educators, with the use of technology, to deliver curriculum to students who are separated from their instructors. As higher education evolves, enrollment in distance education continues to present challenges of academic dishonesty. Proctoring services can provide educators with a practical and cost effective approach to reduce academic dishonesty in accounting programs. This study examines the effects of online proctoring programs on students’ exam performance in an online accounting course. Our findings show lower exam performance when proctoring services are used, consistent with a reduction in academic dishonesty. More importantly, we show that proctoring affects lower performing students’ exam performance more than higher performing students. These results have implications for accounting faculty in designing accounting courses, which can be delivered through a distance learning approach while maintaining the academic integrity and rigor demanded by the accounting profession.

Long-Run Success In The Accounting Profession: A Study Of Student Perceptions

Harwell

Morris

2009

AJBE

Accounting students are generally well aware of the skills, education, and accomplishments needed to get that first job and initially enter the accounting profession. However, it is equally important that accounting students approaching graduation have a good understanding of the skills, education and accomplishments required for an experienced accountant (an accountant who is three, five, or even ten years into their career). Armed with this information, students will be better equipped to make the best decisions as they complete their undergraduate degree and begin their careers. This would include decisions about graduate studies, pursuing certifications, accepting a job in a particular industry or one which provides specific experiences or training. Unfortunately, many students do not have accurate or complete information regarding the requirements for continued, long-run success in the profession. This paper reports the results of a project which (1) measured accounting students perceptions of the education, training, knowledge and experience required for experienced accountants, (2) implemented a class project exposing students to employers requirements for experienced accountants, and (3) measured student perceptions after the project was completed.