ABSTRACT
Educators continue to search for ways to improve both accounting and methods of teaching. Increased use of cooperative learning is often a feature of curriculum revision. Although previous research has shown that cooperative learning techniques can sometimes lead to improved student learning, there has been no research that has examined the effects of specific cooperative techniques (e.g., group homework assignments) on learning specific quantitative business topics. This is a field study of first-year accounting students at a large Southeastern university. Multiple regression analysis is used to determine whether there is a difference in test performance on quantitative accounting topics between students completing graded homework in groups versus students completing the same assignments individually. The results of this field experiment indicate that test performance of two specifically targeted quantitative topics was not influenced by using the cooperative learning technique of graded group assignments. Therefore business instructors may feel free to use this cooperative learning technique without fear that it may jeopardize learning quantitative topics. This research did find a positive relationship between quantitative test performance and a higher number of university credit hours completed prior to exposure of the tested quantitative topics. This finding may help to guide those charged with revising business curriculum to introduce quantitative accounting topics later rather than earlier in the sequencing of required business courses. INTRODUCTION For nearly two decades there have been many appeals from both accounting professionals (e.g., American Accounting Association [AAA], 1986); Arthur Andersen et al., 1989; and Accounting Education Change Commission [AECC], 1990, 1992) and academics to improve undergraduate accounting education; yet the debate continues as to how the accounting curriculum or methods of teaching should be revised. Efforts by business schools and individual business disciplines to improve the manner in which courses are delivered have included an assortment of educational methods (e.g., case studies, group projects, in-class projects, cooperative learning assignments, and community service learning projects). The use of cooperative learning techniques has often been a feature of curriculum revision, particularly since many employers have embraced a more cooperative focus in the workplace. Cooperative learning has been defined by Cooper, et al. (1990) as: “An instructional technique which requires students to work together in small fixed groups on a structured learning task.” Previous research has shown that the use of cooperative learning techniques generally, but not always, leads to increased learning by students. An underlying assumption is that by working together, students will help teach each other (Gilbert-MacMillan, 1983; Parker, 1984). However, little is known about the effects of cooperative techniques in specific learning situations (e.g., group vs. individual homework assignments) or with regard to learning specific quantitative accounting material. Such research is important to all educators who teach subjects that are quantitative. If experiments involving cooperative techniques show promise, then further research may prove fruitful. This paper presents the results of test performances of two groups of first-year accounting students at a major Southeastern state university. All students received the same in-class lecture on two quantitative accounting topics by the same instructor. Approximately half the students were given a graded homework assignment to be completed by their group, while the second half had identical graded homework to be completed individually. Five to seven students were in each group, and all members of the group received identical grades. Later in the semester, the same students switched places.
