Students’ Use of Note Sheets on Accounting Exams

• In Event: Breakfast with Research Roundtable Forum Session
  In Paper Session: Table 2

Abstract

Students’ use of note sheets (or, “cheat sheets”) during exams is an instructional design choice for accounting instructors. Our informal survey of colleagues suggests that a significant number of instructors allow note sheets in both undergraduate and graduate courses. The efficacy of such exam aids has been studied in other disciplines, especially psychology and economics. However, little if any research is available on the impact of note sheets in business or accounting courses. We analyze empirical data on students’ preparation of note sheets before exams and their use during exams in a graduate tax course. Our main findings are that accounting students invest significant effort in the preparation of note sheets before exams, and that they increase this investment between the first and second exam. We conclude that students perceive value in the preparation of note sheets and increase the quality of note sheets with succeeding exams. Student gender and prior exam-performance appear to be significant factors in the results. As such, our results could raise a question of equity for instructors who choose to include note sheets in their instructional design.

Authors

• Terry Alan Baker, Wake Forest University

• Carol L Cain, Winston-Salem State University

• George R Violette, University of Maine