A Descriptive Study of Institutional Characteristics of the Introductory Accounting Course

Jonathan E. Duchac · Anthony J. Amoruso

12 citations0/0 files storedIssues in Accounting Education

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Abstract

ABSTRACT Introductory accounting has historically been a foundational course in most undergraduate business curriculums. In many cases, the course serves as a prerequisite for all upper-level business and accounting courses. However, no current public data exist on the structure and characteristics of introductory accounting across a large sample of institutions. This study begins to fill this void by providing descriptive data on institutional characteristics of the introductory accounting course. Data are collected on seven different dimensions of the course suggested by the recommendations of the Accounting Education Change Commission (AECC) and recent trends in higher education: course size and staffing, pedagogical orientation/teaching approach, standardization of course elements across instructors, the textbook selection process, use of technology-based course management tools, off-site course delivery, and transfer credit acceptance. In some cases, the current data can be compared to previous research that examined similar characteristics. The resulting data can provide instructors, administrators, and researchers with a useful benchmark for developing teaching plans, curriculum, and future academic research.

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2005Association to Advance Collegiate Schools of Business (AACSB)2000The first course in accounting: students’ perceptions and their effect on the decision to major in accounting 2003Integrating Technology and Business Process Analysis into Introductory Accounting Courses 1998Class Size and Student Performance in Introductory Accounting Courses: Further Evidence.1999Preparer versus user introductory sequence: the impact on performance in Intermediate Accounting I 2002Using Cooperative Small Groups in Introductory Accounting Classes: A Practical Approach 2018Association to Advance Collegiate Schools of Business (AACSB International)1993The Introductory Accounting Course: Educating Majors and Nonmajors

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