Avery, Clarence G.||Maxwell, Lyle
M.S. Ed. (Master of Education)
Department of Business Education
Accounting--Study and teaching
The purpose of this study was to discover by means of the experimental method how well high school seniors under the direction of a high school teacher could achieve in the beginning course of college accounting as compared with college freshmen and sophomore students under the direction of an accounting professor. The procedure involved the use of two groups of students. One group was the experimental group and consisted of high school seniors taught by a high school teacher. The other group was the control group and consisted of college freshmen and sophomores taught by an accounting professor. The two groups were equated by rank in their high school graduating class. Both groups were taught the same material, given the same quizzes, tests, and final examination. The tvo groups were evaluated on three criteria. The first was a comparison of test results. The experimental group had a wider range of grades than did the control group and the mean was slightly lover than the control group. However the experimental group achieved quite well since 66 per cent passed the course. The second basis was a comparison of understanding. Answers to theory and problem questions were selected from both the experimental and control groups. Analysis shoved no noticeable difference in the quality of answers. The third criteria was grading. Analysis shoved that both the accounting professor and the high school teacher had a tendency to grade the other's group slightly lover, however, the greatest difference occurred in the failing grades. While both agreed on the failures, it became a question of giving a high or law failure. The bookkeeping and college accounting grades of the experimental group were also compared. It vas found that the students who received above-average grades in bookkeeping received average or above-average grades in beginning college accounting in high school. The students who received average or below-average grades in bookkeeping received below-average or failing grades in beginning college accounting when taken in high school. The conclusions are: advanced placement in accounting is possible with high school students who have had average or above-average grades in bookkeeping; high school students with an average or above-average bookkeeping background can learn accounting theory; and high school teachers with a minimum of nine hours in accounting and an interest in the course can adequately teach and evaluate the students' performances.
Dowell, Linda Lee, "A comparison of the performances of high school seniors and college students in a first semester college-level accounting course" (1964). Graduate Research Theses & Dissertations. 203.
viii, 47 pages
Northern Illinois University
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