Content, instructional methods, assignment of grades to students, and modes of delivery for introductory accounting courses at two-year ACBSP colleges.

摘要

The purpose of this descriptive study was to determine course content, instructional methods being utilized, means of assigning grades, and modes of delivery for introductory accounting courses at two-year colleges. The study also includes information regarding which textbooks are most popular, number of years teaching experience and education of accounting instructors, titles of introductory accounting courses, and class size of introductory accounting courses.;The study presents the present state of affairs in introductory accounting courses at two-year colleges and is significant in that to the knowledge of the author, it has not been conducted in the past. A survey of accounting instructors at two-year colleges (N = 110) accredited by the Association of Collegiate Business Schools and Programs (ACBSP) was conducted utilizing a questionnaire during the fall semester 1997. The survey instrument was developed by the author and pretested to determine that it satisfactorily measured what it intended to measure.;A review of the current literature pertaining to accounting education revealed there was a strong movement towards reform (where accounting is studied from a user perspective). Many accounting educators refer to this method of studying accounting as a reformed approach. When accounting is presented from a user's perspective, emphasis is placed on utilizing the information generated from the accounting system to make decisions.;Traditionally, introductory accounting courses have been taught from a preparer's point-of-view approach. When accounting is presented from a preparer's point-of-view approach, the mechanics are stressed (i.e., debits and credits). Such topics as recording transactions in a journal, posting to ledgers, and preparing financial statements are emphasized. Many educators refer to this approach as the problem-approach or traditional approach to studying accounting. This study determined the vast majority of two-year ACBSP colleges are primarily still utilizing a traditional approach to studying accounting in their introductory accounting courses. Respondents to the questionnaire placed a high degree of importance on teaching the accounting cycle in their courses (M = 4.52, SD =.88). Further, respondents were utilizing traditional instructional methods in their introductory accounting courses such as lecture (M = 4.31, SD =.87) and problem demonstration (M = 4.71, SD =.55). In the evaluation of students, the most prominent means of assigning grades was found to be written exams (M = 4.78, SD =.50).