AAA Spark Meeting of Regions

Effect of Retention of Knowledge from the First Principles Course on Performance in the Second Principles Course

• In Event: TLC: Foundations Underlying Sterotypes and Retention of Knowledge

Abstract

In this paper we explore the impact of concept retention from one course to the next in the beginning sequence of accounting courses. We first consider which concepts from introduction to accounting are not retained or well understood as students enter the managerial accounting course. We then explore how those weaknesses impact student performance in the second course.

Authors

• Rebecca Kaenzig Hutchins, Appalachian State University

• Gerald L. Hutchins, Appalachian State University