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Impact of Formulas, Language and Instruction on Student Performance on Cost-Volume-Profit Problems

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  • Benny G. Johnson
  • Carol Springer Sargent

Abstract

This study investigated how three factors impacted performance on cost-volume-profit homework problems: language, formula use, and instruction. Students enrolled in Introduction to Financial Accounting (the first principles of accounting course) and Managerial Accounting (the second principles of accounting course) from eight different US colleges completed homework problems presented in everyday language or accounting language, with or without a formula 'cheat sheet' on the screen, and with or without prior instruction. Scores on formula-facilitated questions (those solvable by use of traditional cost-volume-profit formulas) were contrasted with scores on application questions, novel word problems requiring students to apply their knowledge about how cost behavior and sales impact profits. Students performed better on assignments phrased in everyday language. Students with formulas provided during homework completed more formula-facilitated questions correctly but some evidence indicated that they did worse on application questions; more work is needed in this area. Instruction effects were very small. Participants without instruction performed just as well as instructed students when problems were presented in everyday language or if formulas were provided.

Suggested Citation

  • Benny G. Johnson & Carol Springer Sargent, 2014. "Impact of Formulas, Language and Instruction on Student Performance on Cost-Volume-Profit Problems," Accounting Education, Taylor & Francis Journals, vol. 23(1), pages 22-41, February.
    • Handle: RePEc:taf:accted:v:23:y:2014:i:1:p:22-41
    DOI: 10.1080/09639284.2013.824702
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    Cited by:

    1. Wolcott, Susan K. & Sargent, Matthew J., 2021. "Critical thinking in accounting education: Status and call to action," Journal of Accounting Education, Elsevier, vol. 56(C).
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

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