An Empirical Look At Developmental Interventions And Student Performance In The First Intermediate Accounting Course

Abstract

Due to concerns about student performance in Intermediate Accounting I, our Department of Accounting established an Intermediate Readiness Committee in the spring of 2006 to create a developmental program for students entering Intermediate I, with the goal of improving performance in that course. Over the next two years, the Committee established the Developmental Program with two escalating interventions to improve performance in Intermediate I. These interventions were comprised of readiness testing with study sessions and readiness testing with use of developmental software. This study reports the impact these interventions had on student performance in Intermediate I. The authors control for gender, grades earned in each of the two accounting principles courses, whether the student took Principles II at school of study or transferred the course credit from another school, and overall undergraduate grade point average upon entering Intermediate I. Results indicate that each intervention resulted in significantly higher grades than observed in a Base Period without intervention.