The Role of Supplemental Instruction in the First Accounting Course

Abstract

This study investigates empirically the role of supplemental instruction (SI) as a means of enhancing student performance in the first accounting course. SI is a proactive educational intervention program that targets traditionally “high-risk” courses and employs collaborative learning techniques emphasizing learning strategies and critical-thinking skills. This emphasis on “learning to learn” has been advocated by the Accounting Education Change Commission (AECC) as a goal of the first accounting course. ANCOVA-based results from 1,359 students in nine sessions of Principles of Accounting indicate that SI was effective at increasing academic performance; after controlling for self-selection bias, participation in both voluntary and mandatory SI sessions was found to be positively associated with the total points earned in the course. Additionally, a step pattern is observed in the increased performance for both the voluntary and mandatory attendance phases of the study, indicating that the level of SI attendance may play a role in the benefits obtained. The implications of this analysis for the accounting curriculum are addressed.