New Search

Advanced search
Export article
Open Access

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

Atul Rai, Craig Sisneros
Accounting and Financial Control , Volume 2, pp 15-26; doi:10.21511/afc.02(1).2018.02

Abstract: 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.
Keywords: teaching / good / Introductory / upper level / Accounting Course / Debits and Credits

Scifeed alert for new publications

Never miss any articles matching your research from any publisher
  • Get alerts for new papers matching your research
  • Find out the new papers from selected authors
  • Updated daily for 49'000+ journals and 6000+ publishers
  • Define your Scifeed now

Share this article

Click here to see the statistics on "Accounting and Financial Control" .
References (8)