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Using a course redesign to address retention and performance issues in introductory accounting

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  • Spiceland, Charlene P.
  • Spiceland, J. David
  • Schaeffer, S.J.

Abstract

This article describes how one accounting program addressed declining retention rates and student performance issues with a focused course redesign of its introductory financial accounting course. The course redesign unites (a) the notion of promoting a thorough comprehension of “core competencies” rather than providing a cursory acquaintance with a broader variety of less critical ancillary topics; (b) an assortment of “continual review” techniques designed to maximize retaining the in-depth knowledge attained; and (c) utilization of a variety of stimulating and effectual technological enhancements to engage students and foster an active learning environment in the course. Anecdotal evidence gathered and limited empirical analysis suggests that the redesign endeavors have increased performance, enhanced student retention, and stimulated growth in the number of accounting majors relative to enrollment growth in the college of business. This approach, or any of several variants, can be adopted by other accounting programs to address similar issues. With many institutions currently facing declining enrollments and student retention along with accompanying financial consequences, our experience provides a timely potential remedy.

Suggested Citation

  • Spiceland, Charlene P. & Spiceland, J. David & Schaeffer, S.J., 2015. "Using a course redesign to address retention and performance issues in introductory accounting," Journal of Accounting Education, Elsevier, vol. 33(1), pages 50-68.
    • Handle: RePEc:eee:joaced:v:33:y:2015:i:1:p:50-68
    DOI: 10.1016/j.jaccedu.2014.12.001
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    References listed on IDEAS

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    1. Paul de Lange & Themin Suwardy & Felix Mavondo, 2003. "Integrating a virtual learning environment into an introductory accounting course: determinants of student motivation," Accounting Education, Taylor & Francis Journals, vol. 12(1), pages 1-14.
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2016. "Accounting education literature review (2015)," Journal of Accounting Education, Elsevier, vol. 35(C), pages 20-55.
    2. Tsay, Bor-Yi & Campbell, Jane E. & Ariail, Donald L. & Miller, Stephanie K. & Shannon Shumate, L., 2023. "Improving introductory financial accounting learning and retention through course redesign," Journal of Accounting Education, Elsevier, vol. 62(C).
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    4. Mohd Allif Anwar Abu Bakar∗ & Noraizan Ripain & Sharifah Milda Amirul & Nur Shahida Ab Fatah & Mathew Kevin Bosi, 2019. "Perception on Introductory Accounting Course of Public University in Sabah, Malaysia: An Investigation on Program Structure, Asessment and External Factor," International Journal of Humanities, Arts and Social Sciences, Dr. Mohammad Hamad Al-khresheh, vol. 5(2), pages 63-71.
    5. Sarkar, Sumantra & Gray, Joy & Boss, Scott R. & Daly, Emmet, 2021. "Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5," Journal of Accounting Education, Elsevier, vol. 54(C).

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