Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions?

Abstract

In this study, we compare the academic performance and perceptions of two student groups. The control group includes students that receive traditional accounting instruction (TA) during the totality of a lecture. The experimental group receives a research-informed teaching (RIT) intervention for the final 10 minutes of TA delivery (PER sample). Using questionnaire data, we find that the perceptions of both groups of students are equivalent at the start of the semester, suggesting two homogenous groups. However, at the end of the semester, we find the PER sample that receives the RIT intervention develops more critical perceptions. We find that the TA sample consolidates the views expressed in textbooks. Moreover, using mid-term and final exam values as a measure for academic performance, we find that the academic performance of both groups is equivalent at the mid-term point. However, the RIT intervention group demonstrates higher performance compared to the TA sample at the end of the semester. Overall our results suggest that undergraduate accounting students have the ability and sophistication to appreciate accounting research knowledge as a social phenomenon which can enhance their intrinsic motivation to develop accounting knowledge.