Supplemental Instruction and the First Course in Accounting

Abstract

This paper reports on the introduction of a scheme based on the principles of Supplemental Instruction into the accounting curriculum at the University of New South Wales, Australia. Supplemental Instruction is argued to have a number of benefits which complement the traditional faculty facilitated lectures, tutorials and seminars. The scheme was introduced into the first course in accounting with a view to improving student performance, reducing withdrawal rates, and encouraging the development of communication and interpersonal skills. Qualitative and quantitative data was collected in order to understand how students perceived the scheme, and what effect the scheme had on student performance. The results suggest that the scheme has had a positive impact on student performance. In providing this account, we hope to assist accounting academics identify subjects where Supplemental Instruction might be of benefit to students, and the issues to consider when tailoring the program to the specific needs of the subject.

Citation

Howitt, G. and Harding, N. (2000), "Supplemental Instruction and the First Course in Accounting", Asian Review of Accounting, Vol. 8 No. 1, pp. 123-139. https://doi.org/10.1108/eb060724