The use of permanent learning groups in teaching introductory accounting.

Abstract

The results of the study disclosed that performance of students in the experimental classes was consistently higher than in control classes but that the differences were not statistically significant. In addition, there were no statistically significant performance differences that were attributable to differences between instructors.

The results also indicated that students in experimental classes scored significantly higher on a number of interpersonal relationship satisfaction measures than did lecture students and that these differences tended to increase as the semester progressed.

Performance data consisted of scores on the Level I Financial Accounting-Form A (AICPA) exam developed by the American Institute of Certified Public Accountants. Both parametric and non-parametric analytical procedures were used to test for performance effects.

Data on interpersonal relationships and satisfaction were obtained from a questionnaire that was administered on the first and last class period of the semester and from the "IDEA" post course survey form developed by the Center for Faculty Evaluation and Development in Higher Education at Kansas State University. The Wilcoxon Rank Sums Test and the Kruskall-Wallis Analysis of Variance were used to test for significant differences between experimental and control groups.

The study was designed to determine if there are significant differences in achievement, interpersonal relationships, and satisfaction between students that experienced permanent group teaching as compared to the lecture method.

Data for the study were obtained via a quasi field experiment in which each of three instructors taught an experimental (group) and a control (lecture) Accounting I class at Cameron University, Lawton, Oklahoma, during the fall of 1981. The population consisted initially of 264 students, of which 185 completed their required course work. Of the 185, 91 were control students and 94 were experimental students.