Class Size And Structure Of Accounting Principles Courses

Abstract

Accounting education is undergoing an intensive self-study that has resulted in significant changes over the last decade.  As university accounting programs strive to accomplish the objectives set forth by the AECC, the importance of astute resource allocation becomes apparent.  The most obvious method of saving resources in this area is to increase class sizes.  However, a very relevant question as accounting departments strive to meet the AECC’s objectives for teaching accounting principles and simultaneously attempt to save resources is: are large class sizes and AECC objectives consistent?  Research results are mixed and a concise answer to this question is not available at this time.  Some studies have found that students in larger class sizes perform below the level of students in smaller class sizes and other researchers have found no significant difference between the performance of students in large and small classes.  In an effort to develop a normative model, a questionnaire containing 20 statements relating to the way accounting principles are taught and three statements relating to how they should be taught was sent to 325 chairpersons of accounting departments in the U.S.  Questionnaires were sent via E-mail and 106 were completed and returned resulting in a response rate of 32.6%.  When asked what class size was optimal for student learning 97% percent of the accounting chairpersons responding believe that accounting principles classes should have no more than 50 students registered.  This suggests that accounting chairpersons do not believe that large class sizes are consistent with the objectives of the AECC.