Accounting Labs as Scaffolding: Effect on Student Learning and Performance in Introductory Accounting Courses

• In Event: TLC and Gender

Abstract

This paper analyzes the impact of creating a mandatory accounting lab intended to provide support and structure to freshmen accounting majors. The intent of the accounting lab was to support a key departmental initiative implemented in Fall 2014, which moved the “Introduction to Accounting” course from the sophomore to the freshmen year. The goals of the accounting lab, facilitated by an outstanding upper-class accounting major are: (1) to increase understanding of classroom material through added explanations, reinforcement of key concepts, and additional practice and testing; (2) to help students transition from high school into college by providing added structure and support; (3) to provide students with a connection to strong upper-class accounting majors who potentially serve as mentors and (4) to help students develop efficient study skills and improve test taking strategies. This research project uses data from multiple sources – student questionnaire data, independent data on these labs collected by the Student Success Center and data provided by the registrar’s office like GPA, SAT scores, high school GPA, prior accounting courses, etc. – to address several questions relating to the effectiveness of these accounting labs. We compare key metrics like student grades in the course, level of engagement, retention rates, etc. for the group of students who had the accounting lab with the same metrics for the group that did not have the accounting lab (the first year of the curriculum change). We examine the factors like SAT scores and high school GPA that mediate in the usefulness of these labs for our students. Finally, we examine the impact this initiative has on our upper-class accounting majors and their development as leaders and mentors.

Authors

• Devon Baranek, Rider University

• Nandini Chandar, Rider University

• Margaret O'Reilly-Allen, Rider University