Abstract
Abstract This article explores two questions: (a) How are colleges and universities responding to the directives of the Accounting Education Change Commission (AECC) for introductory accounting classes? and (b) Do these introductory accounting classrooms use cooperative learning techniques, with the assumed factor of limited competition? Comprehensive interviews were carried out with the introductory accounting coordinators at the top 25 undergraduate business schools, all of the AECC undergraduate grant award schools, and 20 randomly selected business schools. Results show that a larger percentage of award schools made changes compared with the other school categories, and that the high level of reported intragroup competition could be detrimental to cooperative learning goals.
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