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Intermediate accounting and auditing: Does course delivery mode impact student performance?

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  • McCarthy, Mary
  • Kusaila, Michelle
  • Grasso, Lawrence

Abstract

This research examines two senior-level accounting courses taught in three different delivery modes (face-to-face, hybrid, and online) by the same instructor in each course with consistent curriculum in the three delivery modes. Multiple-regression results found significant effects for delivery mode and found the interaction between delivery mode and past student achievement on student performance on examinations in both courses to be significant. Intermediate Accounting III students in the online and hybrid modes significantly outperformed students in the face-to-face mode. Auditing students in the online mode significantly outperformed students in the hybrid and face-to-face modes. The findings lend support for the legitimacy of online accounting education.

Suggested Citation

  • McCarthy, Mary & Kusaila, Michelle & Grasso, Lawrence, 2019. "Intermediate accounting and auditing: Does course delivery mode impact student performance?," Journal of Accounting Education, Elsevier, vol. 46(C), pages 26-42.
    • Handle: RePEc:eee:joaced:v:46:y:2019:i:c:p:26-42
    DOI: 10.1016/j.jaccedu.2018.12.001
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    References listed on IDEAS

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    Cited by:

    1. Tan, Hwee Cheng, 2019. "Using a structured collaborative learning approach in a case-based management accounting course," Journal of Accounting Education, Elsevier, vol. 49(C).
    2. Cristina Venera Tartavulea & Catalin Nicolae Albu & Nadia Albu & Ramona Iulia Dieaconescu & Silvia Petre, 2020. "Online Teaching Practices and the Effectiveness of the Educational Process in the Wake of the COVID-19 Pandemic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(55), pages 920-920, August.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).

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