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Although upper-level accounting majors tend to be more motivated than introductory-level students, or non-accounting majors, it can still be challenging to motivate such students to complete and understand assigned readings. Without essential preparation, students may be unable to adequately participate in class discussions or perform well across other course dimensions, especially in a “flipped” classroom setting. We assigned guided reading questions related to two required intermediate financial accounting textbook presentations (one course specifically for accounting majors and the other for non-accounting majors) to investigate the issues of class preparation and motivation for upper-division accounting and non-accounting majors. Students in our study were required to complete responses to specified reading questions before each class meeting where the material was to be discussed. Our results indicate that requiring students to answer guided readings questions has positive effects on student motivation, reading comprehension, effort and understanding. These results allow for a more vibrant, flipped classroom experience for both the students and instructor. We note that the effects are more significant for non-accounting majors. These results have implications for CPA Exam performance, particularly given the intermediate financial accounting emphasis within the Uniform CPA Examination. Finally, a higher level of motivation and comprehension can help accounting students succeed in their professional careers.
Charles A Brown, Penn State University - Erie
Kreag Danvers, Penn State University - Erie
David T. Doran, Penn State Erie, The Behrend College