scholarly journals Evaluating pedagogy in educating business majors: an empirical analysis of teaching accounting without debits and credits

2018 ◽  
Vol 2 (1) ◽  
pp. 15-26
Author(s):  
Atul Rai ◽  
Craig Sisneros
Keyword(s):  
Standardized Tests ◽  
The United States ◽  
Financial Accounting ◽  
Business Majors ◽  
Act Scores ◽  
Grade Point ◽  
Introductory Course ◽  
Introductory Accounting ◽  
Upper Level ◽  
Analysis Of Teaching

An upper-level intermediate accounting course taught at two large mid-west universities in the United States provides a natural experimental setting to examine whether teaching debits/credits in the introductory financial accounting course matters. Students in the upper-level course fall into two groups: those who learned debits/credits in the introductory course and those who weren’t. The performance of both groups is evaluated during the semester while they take the upper level accounting course. Regression results show that the prior knowledge of debits/credits offers only a mild advantage in the first mid-term exam, but not thereafter. Results also indicate that grade point average (standardized tests like ACT scores) are a good (not a good) predictor of the performance in the upper-level accounting class. These results suggest that teaching debits and credits in the introductory accounting course does not provide any advantage in learning the material of upper-level accounting course.

scholarly journals When the Bell Tolls: The Effects of School Starting Times on Academic Achievement

2011 ◽  
Vol 6 (4) ◽  
pp. 486-507 ◽  
Author(s):  
Peter Hinrichs
Keyword(s):  
High Schools ◽  
Standardized Tests ◽  
The United States ◽  
School Level ◽  
Twin Cities ◽  
Public High Schools ◽  
Biological Clocks ◽  
Act Scores ◽  
Individual Level ◽  
Level Data

A number of high schools across the United States have moved to later bell times on the belief that their previous bell times were too early for the “biological clocks” of adolescents. In this article I study whether doing so improves academic performance. I first focus on the Twin Cities metropolitan area, where Minneapolis and several suburban districts have made large policy changes but St. Paul and other suburban districts have maintained early schedules. I use individual-level ACT data on all individuals from public high schools in this region who took the ACT between 1993 and 2002 to estimate the effects of school starting times on ACT scores. I then employ school-level data on schedules and test scores on statewide standardized tests from Kansas and Virginia to estimate the effects of bell times on achievement for a broader sample. The results do not suggest an effect of school starting times on achievement.

Does a Graduate Course in Fluency Disorders Make a Difference?

2010 ◽  
Vol 20 (1) ◽  
pp. 10-14 ◽  
Author(s):  
Evelyn R. Klein ◽  
Barbara J. Amster
Keyword(s):  
Undergraduate Students ◽  
Graduate Programs ◽  
The United States ◽  
Cross Sectional Study ◽  
Sectional Study ◽  
Graduate Course ◽  
Cross Sectional ◽  
Fluency Disorders ◽  
Introductory Course ◽  
Communicative Disorders

Abstract A study by Yaruss and Quesal (2002), based on responses from 134 of 239 ASHA accredited graduate programs, indicated that approximately 25% of graduate programs in the United States allow students to earn their degree without having coursework in fluency disorders and 66% of programs allow students to graduate without clinical experience treating people who stutter (PWS). It is not surprising that many clinicians report discomfort in treating PWS. This cross-sectional study compares differences in beliefs about the cause of stuttering between freshman undergraduate students enrolled in an introductory course in communicative disorders and graduate students enrolled and in the final weeks of a graduate course in fluency disorders.

RAILROAD INVESTING AND THE IMPORTANCE OF FINANCIAL ACCOUNTING INFORMATION IN 1880s AMERICA

2013 ◽  
Vol 40 (2) ◽  
pp. 55-89 ◽  
Author(s):  
Joel E. Thompson
Keyword(s):  
United States ◽  
Information Sources ◽  
Accounting Information ◽  
The United States ◽  
Financial Accounting ◽  
Wall Street ◽  
New Information ◽  
Other Information ◽  
Comprehensive Search ◽  
The Wall Street Journal

This study has a two-fold purpose. First, it seeks to determine the importance of financial accounting information to railroad investors (and speculators) in 1880s America. Second, a further goal is to ascertain what financial accounting information was readily available for use by these investors. Based on a comprehensive search of books of the era, the 1880s were a time of expanding advice for railroad securities holders that required the use of financial accounting information. Furthermore, new information sources arose to help service investors' needs. Statistics by Goodsell and The Wall Street Journal were two such sources. This article reviews these publications along with the ongoing Commercial and Financial Chronicle and Poor's Manual of the Railroads of the United States. Each of these sources helped railroad investors to follow contemporary advice of gathering financial accounting and other information when investing.

A HISTORICAL REVIEW OF THE ACCOUNTING TREATMENT OF RESEARCH AND DEVELOPMENT COSTS

1992 ◽  
Vol 19 (1) ◽  
pp. 51-78 ◽  
Author(s):  
Paul E. Nix ◽  
David E. Nix
Keyword(s):  
United States ◽  
Research And Development ◽  
Alternative Treatment ◽  
Historical Review ◽  
The United States ◽  
Current Treatment ◽  
Social Consequences ◽  
Financial Accounting ◽  
Development Costs ◽  
Accounting Rules

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a strong case can be made for changing the way that R&D costs are accounted for in the United States.

The Effectiveness of Usage of Online Multiple Choice Questions on Student Performance in Introductory Accounting

2017 ◽  
Vol 32 (4) ◽  
pp. 1-17 ◽  
Author(s):  
Dianne Massoudi ◽  
SzeKee Koh ◽  
Phillip J. Hancock ◽  
Lucia Fung
Keyword(s):  
Online Learning ◽  
Student Performance ◽  
International Student ◽  
Multiple Choice ◽  
Financial Accounting ◽  
Accounting Students ◽  
Multiple Choice Questions ◽  
Learning Resource ◽  
Examination Performance ◽  
Introductory Accounting

ABSTRACT In this paper we investigate the effectiveness of an online learning resource for introductory financial accounting students using a suite of online multiple choice questions (MCQ) for summative and formative purposes. We found that the availability and use of an online resource resulted in improved examination performance for those students who actively used the online learning resource. Further, we found a positive relationship between formative MCQ and unit content related to challenging financial accounting concepts. However, better examination performance was also linked to other factors, such as prior academic performance, tutorial participation, and demographics, including gender and attending university as an international student. JEL Classifications: I20; M41.

The Late-19th-Century Economy

2021 ◽  
Author(s):  
Sean Adams
Keyword(s):  
United States ◽  
Agricultural Sector ◽  
The United States ◽  
Financial Accounting ◽  
Economic Order ◽  
Industrial Firms ◽  
Government Interventions ◽  
Labor Strikes ◽  
Limited Government ◽  
Marketing Methods

The United States underwent massive economic change in the four decades following the end of the American Civil War in 1865. A vibrant industrial economy catapulted the nation to a world leader in mining and manufacturing; the agricultural sector overcame organizational and technological challenges to increase productivity; and the innovations in financial, accounting, and marketing methods laid the foundation for a powerful economy that would dominate the globe in the 20th century. The emergence of this economy, however, did not come without challenges. Workers in both the industrial and agricultural sectors offered an alternative path for the American economy in the form of labor strikes and populist reforms; their attempts to disrupt the growing concentration of wealth and power played out in both the polls and the factory floor. Movements that sought to regulate the growth of large industrial firms and railroads failed to produce much meaningful policy, even as they raised major critiques of the emerging economic order. In the end, a form of industrial capitalism emerged that used large corporate structures, relatively weak unions, and limited government interventions to build a dynamic, but unbalanced, economic order in the United States.

Immigrant-Origin Students in Community College: How Do They Use Their Time on Campus?

2019 ◽  
Vol 121 (7) ◽  
pp. 1-48
Author(s):  
Edwin Hernandez ◽  
Carola Suárez-Orozco ◽  
Janet Cerda ◽  
Olivia Osei-Twumasi ◽  
Monique Corral ◽  
...  
Keyword(s):  
Community College ◽  
Community Colleges ◽  
Peer Relationships ◽  
First Generation ◽  
Second Generation ◽  
The United States ◽  
Foreign Born ◽  
Grade Point ◽  
Class Time ◽  
Generation Immigrant

Background Immigrant-origin students are the fastest growing new population in community colleges, making up nearly a third of the community college population. To date, little is known about how immigrant-origin students make use of their time on community college campuses. Purpose This study sought to understand in what ways and to what extent immigrant-origin students—defined as first-generation (foreign-born) or second-generation (born in the United States to immigrant parents)—used their out-of-class campus time at three urban community colleges. We examined the following quantitative questions: How much time do students report spending on campus doing what activities? What is the demographic variation in these patterns (according to immigrant generation, ethnicity/race, and gender)? What factors predict how much overall time immigrant-origin students spend on campus? What is the effect of academically productive time spent on campus on grade point average for immigrant-origin students? We also explored the following qualitative questions: What do immigrant-origin community college students say about the time they spend on campus? What insights do they have as to what impedes or facilitates their spending (or not spending) time on campus? Research Design The study proposed a new conceptual framework and employed an embedded sequential explanatory mixed-methods design approach. As part of a survey, participants (N = 644, 54.6% women; M age = 20.2 years; first-generation immigrant n = 213, 33%; second-generation immigrant n = 275, 43%) completed a series of items about the time that they spent on campus and their relationships with their instructors and peers. Qualitative response data were derived from an embedded interview subsample of participants (n = 58). Results Immigrant-origin students reported spending a considerable amount of out-of-class time—an average of 9.2 hours—on campus. Hierarchical regression analyses demonstrated that peer relationships and time spent helping parents or commuting positively predicted the amount of time students spent on campus. Qualitative responses provided further insights into immigrant-origin community college student experiences and provided perspectives on issues contributing to their spending out-of-class time on campus. Conclusions This study has implications for research, practice, and policy, given that immigrant-origin students make considerable use of their campus spaces. Community colleges should strive to nurture positive spaces and design the kind of on-campus programming that will enhance the success of immigrant-origin students. Collectively, these services will not only enhance the experience of immigrant-origin students but also be beneficial to the larger campus community that uses the community college sector as a stepping-stone toward upward social and economic mobility.

scholarly journals Library Instruction and Academic Success: A Mixed-Methods Assessment of a Library Instruction Program

2012 ◽  
Vol 7 (1) ◽  
pp. 82 ◽  
Author(s):  
Melissa Bowles-Terry
Keyword(s):  
Academic Success ◽  
Information Literacy ◽  
Literacy Instruction ◽  
Student Experiences ◽  
Library Instruction ◽  
Grade Point ◽  
Information Literacy Instruction ◽  
Significant Difference ◽  
Upper Level ◽  
Different Levels

Abstract Objectives – This study examines the connection between student academic success and information literacy instruction. Locally, it allowed librarians to ascertain the institution’s saturation rate for information literacy instruction and identify academic programs not utilizing library instruction services. In a broader application, it provides an argument for a tiered program of information literacy instruction and offers student perspectives on improving a library instruction program. Methods – Focus groups with 15 graduating seniors, all of whom had attended at least one library instruction session, discussed student experiences and preferences regarding library instruction. An analysis of 4,489 academic transcripts of graduating seniors identified differences in grade point average (GPA) between students with different levels of library instruction. Results – Students value library instruction for orientation purposes as beginning students, and specialized, discipline-specific library instruction in upper-level courses. There is a statistically significant difference in GPA between graduating seniors who had library instruction in upper-level courses (defined in this study as post-freshman-level) and those who did not. Conclusions – Library instruction seems to make the most difference to student success when it is repeated at different levels in the university curriculum, especially when it is offered in upper-level courses. Instruction librarians should differentiate between lower-division and upper-division learning objectives for students in order to create a more cohesive and non-repetitive information literacy curriculum.

Early Detection of Final Performance in an Introductory Course in General Psychology

1974 ◽  
Vol 35 (1) ◽  
pp. 620-622 ◽  
Author(s):  
Robert R. Zimmermann ◽  
Larry Wise ◽  
Olin W. Smith
Keyword(s):  
College Courses ◽  
Act Scores ◽  
Specific Test ◽  
Specific Content ◽  
Course Content ◽  
General Ability ◽  
Introductory Course ◽  
Ability Tests ◽  
Final Grades ◽  
Psychology Course

Final grades in an introductory psychology course were found to correlate significantly with a test representative of course content and ACT scores. Contrary to traditional predictions, the content specific test was not superior to the general abilities test in the prediction of final grades. Course content tests taken during the first three weeks of the academic quarter correlated .85 with course content tests taken during the last 3 wk. of the academic quarter. Both general ability tests and specific content tests given early in the academic year could be used to assign students to course programs that might provide the special assistance some students require to cope with traditional large lecture college courses.

Explanatory Style and Academic Performance among College Students Beginning a Major Course of Study

2003 ◽  
Vol 92 (3) ◽  
pp. 861-865 ◽  
Author(s):  
Mary C. LaForge ◽  
Stephen Cantrell
Keyword(s):  
Depressive Symptoms ◽  
Attributional Style ◽  
Learned Helplessness ◽  
Explanatory Style ◽  
Grade Point Averages ◽  
Cognitive Variable ◽  
Grade Point ◽  
Attributional Style Questionnaire ◽  
Upper Level ◽  
Pessimistic Explanatory Style

Explanatory style, a cognitive variable, reflects how people typically explain the causes of bad events involving themselves. Explanatory style emerged from the attributional reformulation of the learned helplessness and depression model as a way of explaining individual differences in response to uncontrollability. A central prediction of the reformulation is that people with habitual explanatory tendencies differ, and individuals with a pessimistic explanatory style will be more likely to exhibit depressive symptoms following bad events than individuals with an optimistic explanatory style. 116 upper-level undergraduates beginning a degree program at this university completed the Attributional Style Questionnaire. Scores were correlated with students' cumulative grade point averages and their total points earned in Consumer Behavior, the first course required in the Marketing major. Students with pessimistic explanatory style scores outperformed colleagues with optimistic explanatory style scores. Implications of these findings and possible explanations for why explanatory style did not correlate in the theoretically predicted way with academic achievement are considered.

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