Intermediate Accounting and Auditing: Does Course Delivery Mode Impact Student Performance?

• In Event: Research on Teaching and Learning

Abstract

This research is the first study to examine senior level accounting courses (Intermediate Accounting III and Auditing) taught in three different instruction types – face-to-face, hybrid (50% in-class/50% online), and online by the same instructor in each course. Consistent with Keller et al. (2009) but contrary to Dowling et al. (2003) and Chen et al. (2013), the study found that the instruction type does not impact student performance. Rather, it appears the student’s GPA is the most significant driver behind student performance. The study also concluded that instruction type does not impact the performance of low achiever (based on GPA) students and high achiever students and there is a significant difference in the performance of high achievers compared to low achievers no matter the instruction type. Lastly, the study found mixed results on the performance between males and females.

Authors

• Mary McCarthy, Central Connecticut State University

• Lawrence P Grasso, Central Connecticut State University

• Michelle Kusaila, Central Connecticut State University