IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v62y2023ics0748575122000501.html
   My bibliography  Save this article

Improving introductory financial accounting learning and retention through course redesign

Author

Listed:
  • Tsay, Bor-Yi
  • Campbell, Jane E.
  • Ariail, Donald L.
  • Miller, Stephanie K.
  • Shannon Shumate, L.

Abstract

This paper reports the results of a course redesign project for introductory financial accounting taught predominately to non-accounting majors. The objectives were to improve student learning and student retention. Student learning was measured with an assurance of learning (AOL) instrument. Retention was measured by the DFWI rate, composed of the grades of D, F, W (withdrawal) or I (incomplete). Thus, we measured the impact that the course redesign had on mean AOL scores and on mean DFWI rates. The first step in the redesign was to reduce the detailed course content. This created time for pedagogical changes in the second step. Metacognitive and active learning activities were added to foster student learning. Results indicated that the content reduction alone did not significantly impact AOL scores or DFWI rates. The pedagogical changes significantly improved AOL scores, and the combination of the content reduction and pedagogy changes decreased DFWI rates. It is hoped that the positive results will serve to inform other such course improvement efforts.

Suggested Citation

  • 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).
    • Handle: RePEc:eee:joaced:v:62:y:2023:i:c:s0748575122000501
    DOI: 10.1016/j.jaccedu.2022.100816
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575122000501
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2022.100816?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    2. Alex Wong & Sendirella George & Farzana Aman Tanima, 2021. "Operationalising dialogic accounting education through praxis and social and environmental accounting: exploring student perspectives," Accounting Education, Taylor & Francis Journals, vol. 30(5), pages 525-550, September.
    3. Watty, Kim & McKay, Jade & Ngo, Leanne, 2016. "Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education," Journal of Accounting Education, Elsevier, vol. 36(C), pages 1-15.
    4. 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.
    5. Carnaghan, Carla & Edmonds, Thomas P. & Lechner, Thomas A. & Olds, Philip R., 2011. "Using student response systems in the accounting classroom: Strengths, strategies and limitations," Journal of Accounting Education, Elsevier, vol. 29(4), pages 265-283.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Fan, Hong & Song, Xiaofei, 2020. "The advantages of combining mobile technology and audience response systems," Journal of Accounting Education, Elsevier, vol. 50(C).
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).
    3. Beatson, Nicola & Gabriel, Cle-Anne & Howell, Angela & Scott, Stephen & van der Meer, Jacques & Wood, Lincoln C., 2020. "Just opt in: How choosing to engage with technology impacts business students’ academic performance," Journal of Accounting Education, Elsevier, vol. 50(C).
    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. Blix, Leslie H. & Edmonds, Mark A. & Sorensen, Kate B., 2021. "How well do audit textbooks currently integrate data analytics," Journal of Accounting Education, Elsevier, vol. 55(C).
    6. Andreia Inamorato dos Santos & Simonas Gausas & Raimonda Mackeviciute & Aiste Jotautyte & Zilvinas Martinaitis, 2019. "Innovating Professional Development in Higher Education: Case Studies," JRC Research Reports JRC115595, Joint Research Centre.
    7. Resat KARCIOGLU & Fatih Omur BINICI, 2023. "Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey," Access Journal, Access Press Publishing House, vol. 4(2), pages 221-247, March.
    8. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    9. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    10. Montserrat Díaz-Méndez & Mario R. Paredes & Michael Saren, 2019. "Improving Society by Improving Education through Service-Dominant Logic: Reframing the Role of Students in Higher Education," Sustainability, MDPI, vol. 11(19), pages 1-14, September.
    11. Tanima, Farzana Aman & Brown, Judy & Wright, Jan & Mackie, Vera, 2023. "Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    12. Berry, Reanna & Routon, Wesley, 2020. "Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality," Journal of Accounting Education, Elsevier, vol. 53(C).
    13. 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.
    14. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    15. Andiola, Lindsay M. & Masters, Erin & Norman, Carolyn, 2020. "Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights," Journal of Accounting Education, Elsevier, vol. 50(C).
    16. Xu, Hui & Liu, Yuebing & Krahel, John Peter, 2024. "Faculty intention to implement data analytics in the accounting curricula," Journal of Accounting Education, Elsevier, vol. 66(C).
    17. Felski, Elizabeth, 2023. "Audit technologies used in practice and ways to implement these technologies into audit courses," Journal of Accounting Education, Elsevier, vol. 62(C).
    18. Corina Joseph & Mariam Rahmat, 2018. "Exploring the Perception on using the Competition Based Learning Winning Video as a Pedagogical Tool in an Accounting Course," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(2), pages 440-451, February.
    19. 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).
    20. Rindasu Sinziana-Maria, 2021. "Integrated Information Technology Subjects In The Accounting Curricula – An Analysis Of Emerging Eu Countries," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 154-164, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:62:y:2023:i:c:s0748575122000501. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.